§ 21-13-310 — Annual computation of district revenues

(a) To ensure revenues available to each district are
uniformly sufficient to enable compliance with the uniform
standards for educational programs prescribed under W.S.
21-9-101 and 21-9-102 and to secure state board accreditation of
educational programs under W.S. 21-2-304(a)(ii), the revenues
specified under this subsection shall be deemed state revenues
and shall be considered in determining the amount to be
distributed to each district under W.S. 21-13-311. A district
shall make an annual computation of the following revenues:
(i) The revenue collections estimated to be received
by each district during the school year as its proportionate
share of the county six (6) mill levy imposed under W.S. 21-13-
201(a) as certified on August 10 under W.S. 39-11-102.1(c)(v)
for that school year;
(ii) The required local tax effort in the current
school year for the assessment and levy of school taxes by the
district according to the following schedule:
(A) Any district actually and physically
operating a school within the boundaries of the district
offering instruction in kindergarten through grade twelve (12),
the amount of revenue collections estimated to be received
during the school year under the twenty-five (25) mill local
district levy as certified on August 10 under W.S. 39-11-
102.1(c)(v) for that school year;
(B) Any nonunified district actually and
physically operating a school within the boundaries of the
district offering instruction in kindergarten through grade
eight (8), the amount of revenue collections estimated to be
received during the school year under the number of mills levied
pursuant to W.S. 21-13-102(a)(ii)(A), as certified on August 10
under W.S. 39-11-102.1(c)(v) for that school year.
(iii) Repealed by Laws 1981, ch. 43, § 2.
(iv) Repealed By Laws 2000, Ch. 12, § 3.
(v) The district's share of fines and forfeitures
distributed to it during the previous school year, including
penalties distributed under W.S. 35-11-424(c);
(vi) The district's share of forest reserve funds
distributed to it during the previous year under W.S. 9-4-504;
(vii) The district's share of Taylor Grazing Act
funds distributed to it during the previous school year under
W.S. 9-4-402;
(viii) The district's share of the county motor
vehicle fund distributed to it during the previous school year
by the county treasurer under W.S. 31-3-103;
(ix) The amount of tuition paid to the district
during the previous school year, including any amount charged
under W.S. 21-4-501 and any amount assessed in excess of the
costs incurred for adult education programs, summer school
programs, programs provided under an agreement for cooperative
educational programs under W.S. 21-20-101 through 21-20-111 and
any amount assessed for programs and services for children with
disabilities, but excluding any tuition assessed by a district
for the provision of virtual education programs to participating
students pursuant to W.S. 21-13-330, any tuition assessed by a
district for the provision of part-time educational programs to
participating students pursuant to W.S. 21-2-904(b)(i)(C) and
21-4-502(c), any revenues received by a district from post
secondary education option programs provided under W.S. 21-20-
201 or for the provision of educational programs to a
nonresident student placed in a juvenile detention facility
pursuant to an agreement with the student's resident school
district;
(x) Repealed by Laws 1990, ch. 122, § 2.
(xi) Repealed by Laws 1999, ch. 110, § 209.
(xii) The district's share of interest and penalties
on delinquent taxes under W.S. 39-13-108(b)(ii) and (c)
distributed to it during the previous school year by the county
treasurer;
(xiii) The district's share of railroad car company
taxes distributed to it during the previous school year by the
county treasurer under W.S. 39-13-111(a)(iii);
(xiv) Except as provided under W.S. 21-15-123(f)(vi),
any amount received by the district during the preceding school
year from the sale of real or personal property which was not
owned by the district prior to July 1, 1997;
(xv) All other revenues received or collected by the
district during the previous school year, but excluding any
amount received from private contributions and gifts, excluding
any revenues dedicated by law to the payment of bonded
indebtedness, and any revenues from the disposition of school
buildings and land pursuant to W.S. 21-15-123(f)(vi), and
excluding fees or other charges imposed by the district for
goods or services, such as rental fees and the price paid for
admission into any place for recreation, entertainment or an
athletic event. Upon application of a district, the department
shall exclude from this paragraph revenue received by the
district if the department finds that the revenue could not be
used by the district to provide educational services to
students.
(b) On or before July 10 of each year the county treasurer
of each county shall certify to the state superintendent, in
such form as the state superintendent shall provide, a report of
monies distributed by him to each district within the county
during the previous school year.
(c) Annually, commencing on July 30, 1984, the state board
of equalization, when determinable, shall certify to the
department of education whether or not the level of local
assessments for any category in each county is in accord with
the requirements of the board of equalization and, if not, the
percent by which the assessments are below the board's
requirements.
(d) As used in this section, "revenue collections
estimated to be received" means nonmineral ad valorem taxes due
in accordance with W.S. 39-13-107(b)(i)(D) as certified on
August 10 under W.S. 39-11-102.1(c)(v) and monthly payment of ad
valorem taxes on mineral production due in accordance with W.S.