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LEGISLATURE
OF
THE
STATE
OF
IDAHO
Sixty-eighth
Legislature
Second
Regular
Session
-
2026
IN
THE
SENATE
SENATE
BILL
NO.
1245
BY
EDUCATION
COMMITTEE
AN
ACT
1
RELATING
TO
EDUCATION;
PROVIDING
LEGISLATIVE
INTENT;
REPEALING
SECTION
2
33
-
117,
IDAHO
CODE,
RELATING
TO
PUBLIC
SCHOOL
FINANCIAL
REQUIREMENTS;
3
REPEALING
SECTION
33
-
125B,
IDAHO
CODE,
RELATING
TO
PAY
FOR
SUCCESS
4
CONTRACTING
AND
DUTIES
OF
THE
STATE
DEPARTMENT
OF
EDUCATION;
REPEALING
5
SECTION
33
-
140,
IDAHO
CODE,
RELATING
TO
A
REPORT
OF
HIGH
PERFORMING
6
SCHOOLS
AND
TEACHERS;
REPEALING
SECTION
33
-
356,
IDAHO
CODE,
RELATING
7
TO
SCHOOL
BUILDING
DESIGN
AND
ENERGY
EFFICIENCY;
REPEALING
SECTION
8
33
-
523,
IDAHO
CODE,
RELATING
TO
STEM
DIPLOMA;
REPEALING
SECTION
33
-
524,
9
IDAHO
CODE,
RELATING
TO
BILITERACY
DIPLOMA;
REPEALING
SECTION
33
-
526,
10
IDAHO
CODE,
RELATING
TO
WORKFORCE
READINESS
AND
CAREER
TECHNICAL
ED
-
1
1
UCATION
DIPLOMA;
REPEALING
SECTION
33
-
1010,
IDAHO
CODE,
RELATING
TO
12
APPORTIONMENTS
WHEN
MINES
NET
PROFITS
ARE
CONSIDERED;
REPEALING
SEC
-
13
TION
33
-
1011,
IDAHO
CODE,
RELATING
TO
TAXES
TO
BE
LEVIED
BY
COUNTY
14
COMMISSIONERS;
REPEALING
SECTION
33
-
1012,
IDAHO
CODE,
RELATING
TO
15
TRANSMITTAL
OF
COUNTY
SCHOOL
MONEYS;
REPEALING
SECTION
33
-
1624,
IDAHO
16
CODE,
RELATING
TO
RULES;
REPEALING
SECTION
33
-
2007,
IDAHO
CODE,
RELAT
-
17
ING
TO
COST
OF
INSTRUCTION
AND
POSTAGE
SUBJECT
REIMBURSEMENT;
REPEALING
18
SECTION
33
-
2213,
IDAHO
CODE,
RELATING
TO
THE
INDUSTRY
PARTNER
FUND;
19
REPEALING
SECTION
33
-
3305,
IDAHO
CODE,
RELATING
TO
APPROPRIATION
FOR
20
ASBESTOS
REMOVAL
AND
BUILDING
DEMOLITION
OF
ALL
ALBION
STATE
NORMAL
21
SCHOOL
BUILDINGS
NOT
OF
PRACTICAL
VALUE
TO
THE
CITY
OF
ALBION;
RE
-
22
PEALING
SECTION
33
-
4605,
IDAHO
CODE,
RELATING
TO
POSTSECONDARY
CREDIT
23
SCHOLARSHIP;
AMENDING
SECTION
33
-
1002,
IDAHO
CODE,
TO
REMOVE
OBSOLETE
24
LANGUAGE;
AMENDING
SECTION
33
-
3304,
IDAHO
CODE,
TO
REMOVE
OBSOLETE
LAN
-
25
GUAGE;
AND
DECLARING
AN
EMERGENCY
AND
PROVIDING
AN
EFFECTIVE
DATE.
26
Be
It
Enacted
by
the
Legislature
of
the
State
of
Idaho:
27
SECTION
1.
IDAHO
CODE
CLEANUP
-
-
LEGISLATIVE
INTENT.
It
is
the
intent
28
of
the
Legislature
to
ensure
that
the
state
laws
provided
in
Idaho
Code
are
29
streamlined,
up
-
to
-
date,
and
essential
for
the
citizens
of
Idaho,
while
best
30
serving
the
public
health,
safety,
and
welfare.
In
accordance
with
the
Idaho
31
Code
Cleanup
Act,
following
comprehensive
review,
the
Legislature
has
iden
-
32
tified
the
provisions
of
this
act
as
obsolete,
outdated,
or
unnecessary.
33
SECTION
2.
That
Section
33
-
117
,
Idaho
Code,
be,
and
the
same
is
hereby
34
repealed.
35
SECTION
3.
That
Section
33
-
125B
,
Idaho
Code,
be,
and
the
same
is
hereby
36
repealed.
37
SECTION
4.
That
Section
33
-
140
,
Idaho
Code,
be,
and
the
same
is
hereby
38
repealed.
39
2
SECTION
5.
That
Section
33
-
356
,
Idaho
Code,
be,
and
the
same
is
hereby
1
repealed.
2
SECTION
6.
That
Section
33
-
523
,
Idaho
Code,
be,
and
the
same
is
hereby
3
repealed.
4
SECTION
7.
That
Section
33
-
524
,
Idaho
Code,
be,
and
the
same
is
hereby
5
repealed.
6
SECTION
8.
That
Section
33
-
526
,
Idaho
Code,
be,
and
the
same
is
hereby
7
repealed.
8
SECTION
9.
That
Section
33
-
1010
,
Idaho
Code,
be,
and
the
same
is
hereby
9
repealed.
10
SECTION
10.
That
Section
33
-
1011
,
Idaho
Code,
be,
and
the
same
is
hereby
1
1
repealed.
12
SECTION
11.
That
Section
33
-
1012
,
Idaho
Code,
be,
and
the
same
is
hereby
13
repealed.
14
SECTION
12.
That
Section
33
-
1624
,
Idaho
Code,
be,
and
the
same
is
hereby
15
repealed.
16
SECTION
13.
That
Section
33
-
2007
,
Idaho
Code,
be,
and
the
same
is
hereby
17
repealed.
18
SECTION
14.
That
Section
33
-
2213
,
Idaho
Code,
be,
and
the
same
is
hereby
19
repealed.
20
SECTION
15.
That
Section
33
-
3305
,
Idaho
Code,
be,
and
the
same
is
hereby
21
repealed.
22
SECTION
16.
That
Section
33
-
4605
,
Idaho
Code,
be,
and
the
same
is
hereby
23
repealed.
24
SECTION
17.
That
Section
33
-
1002,
Idaho
Code,
be,
and
the
same
is
hereby
25
amended
to
read
as
follows:
26
33
-
1002.
EDUCATIONAL
SUPPORT
PROGRAM.
The
educational
support
pro
-
27
gram
is
calculated
as
follows:
28
(1)
State
Educational
Support
Funds.
Add
the
state
appropriation,
in
-
29
cluding
the
moneys
available
in
the
public
school
income
fund,
together
with
30
all
miscellaneous
revenues
to
determine
the
total
state
funds.
31
(2)
From
the
total
state
funds
subtract
the
following
amounts
needed
32
for
state
support
of
special
programs
provided
by
a
school
district:
33
(a)
Pupil
tuition
-
equivalency
allowances
as
provided
in
section
34
33
-
1002B,
Idaho
Code;
35
(b)
Transportation
support
program
as
provided
in
section
33
-
1006,
36
Idaho
Code;
37
(c)
Feasibility
studies
allowance
as
provided
in
section
33
-
1007A,
38
Idaho
Code;
39
3
(d)
The
approved
costs
for
border
district
allowance,
provided
in
sec
-
1
tion
33
-
1403,
Idaho
Code,
as
determined
by
the
state
superintendent
of
2
public
instruction;
3
(e)
The
approved
costs
for
exceptional
child
approved
contract
al
-
4
lowance,
provided
in
subsection
2.
of
section
33
-
2004,
Idaho
Code,
as
5
determined
by
the
state
superintendent
of
public
instruction;
6
(f)
Salary
-
based
apportionment
calculated
as
provided
in
sections
7
33
-
1004
through
33
-
1004F,
Idaho
Code;
8
(g)
Unemployment
insurance
benefit
payments
according
to
the
provi
-
9
sions
of
section
72
-
1349A,
Idaho
Code;
10
(h)
For
expenditure
as
provided
by
the
public
school
technology
pro
-
1
1
gram;
12
(i)
For
employee
severance
payments
as
provided
in
section
33
-
521,
13
Idaho
Code;
14
(j)
For
distributions
to
the
Idaho
digital
learning
academy
as
provided
15
in
section
33
-
1020,
Idaho
Code;
16
(k)
For
charter
school
facilities
funds
and
reimbursements
paid
pur
-
17
suant
to
section
33
-
5207,
Idaho
Code;
18
(l)
For
an
online
course
portal
as
provided
for
in
section
33
-
1024,
19
Idaho
Code;
20
(m)
For
advanced
opportunities
as
provided
for
in
chapter
46,
title
33,
21
Idaho
Code;
22
(n)
For
additional
math
and
science
courses
for
high
school
students
as
23
provided
in
section
33
-
1021,
Idaho
Code;
24
(o)
For
master
teacher
premiums
as
provided
in
section
33
-
1004I,
Idaho
25
Code;
26
(p)
For
the
support
of
provisions
that
provide
a
safe
environment
con
-
27
ducive
to
student
learning
and
maintain
classroom
discipline,
an
allo
-
28
cation
of
three
hundred
dollars
($300)
per
support
unit;
29
(q)
An
amount
specified
in
the
appropriation
bill
for
the
public
30
schools
educational
support
program
for
counseling
support
as
provided
31
for
in
section
33
-
1212A,
Idaho
Code,
shall
be
distributed
for
grades
8
32
through
12
as
follows:
33
(i)
For
school
districts
and
public
charter
schools
with
one
hun
-
34
dred
(100)
or
more
students
enrolled
in
grades
8
through
12,
a
pro
35
rata
distribution
based
on
students
enrolled
in
grades
8
through
36
12
or
eighteen
thousand
dollars
($18,000),
whichever
is
greater;
37
(ii)
For
school
districts
and
public
charter
schools
with
fewer
38
than
one
hundred
(100)
students
enrolled
in
grades
8
through
12,
39
one
hundred
eighty
dollars
($180)
per
student
enrolled
in
grades
40
8
through
12
or
nine
thousand
dollars
($9,000),
whichever
is
41
greater;
42
(r)
An
amount
specified
in
the
public
schools
educational
support
pro
-
43
gram
appropriation
bill
for
literacy
intervention.
The
disbursements
44
made
to
the
school
districts
and
public
charter
schools
shall
be
calcu
-
45
lated
as
follows:
46
(i)
Fifty
percent
(50%)
based
on
average
full
-
time
equivalent
47
enrollment
of
students
in
kindergarten
through
grade
3
as
of
the
48
first
Friday
in
November;
49
4
(ii)
Fifty
percent
(50%)
based
on
the
number
of
kindergarten
1
through
grade
3
students
who
move
a
full
level
or
who
are
profi
-
2
cient
from
the
spring
-
to
-
spring
administration
of
the
statewide
3
reading
assessment
in
the
prior
fiscal
year
or,
if
there
is
not
a
4
prior
spring
assessment
for
the
student,
from
fall
to
spring;
and
5
(iii)
Funds
will
be
distributed
to
the
school
district
or
pub
-
6
lic
charter
school
where
the
student
is
enrolled
and
takes
the
7
statewide
reading
assessment.
Any
school
district
or
public
char
-
8
ter
school
that
has
greater
than
one
(1)
but
fewer
than
five
(5)
9
students
in
kindergarten
through
grade
3
will
receive
a
minimum
of
10
two
thousand
dollars
($2,000).
Economically
disadvantaged
stu
-
1
1
dents
shall
count
as
one
and
three
quarters
(1.75)
students
for
the
12
purpose
of
calculating
the
distribution
of
the
funds
in
subpara
-
13
graph
(ii)
of
this
paragraph.
14
(s)
For
mastery
-
based
education
as
provided
for
in
section
33
-
1632,
15
Idaho
Code;
and
16
(t)
For
pay
for
success
contracting
as
provided
in
section
33
-
125B,
17
Idaho
Code;
and
18
(u)
(t)
Any
additional
amounts
as
required
by
statute
to
effect
admin
-
19
istrative
adjustments
or
as
specifically
required
by
the
provisions
of
20
any
bill
of
appropriation;
21
to
secure
the
total
educational
support
distribution
funds.
22
(3)
Average
Daily
Attendance.
The
total
state
average
daily
attendance
23
shall
be
the
sum
of
the
average
daily
attendance
of
all
of
the
school
dis
-
24
tricts
of
the
state.
The
state
board
of
education
shall
establish
rules
set
-
25
ting
forth
the
procedure
to
determine
average
daily
attendance
and
the
time
26
for,
and
method
of,
submission
of
such
report.
Average
daily
attendance
cal
-
27
culation
shall
be
carried
out
to
the
nearest
hundredth.
Computation
of
av
-
28
erage
daily
attendance
shall
also
be
governed
by
the
provisions
of
section
29
33
-
1003A,
Idaho
Code.
30
(4)
Support
Units.
The
total
state
support
units
shall
be
determined
31
by
using
the
tables
set
out
hereafter
called
computation
of
kindergarten
32
support
units,
computation
of
elementary
support
units,
computation
of
sec
-
33
ondary
support
units,
computation
of
exceptional
education
support
units,
34
and
computation
of
alternative
school
support
units.
The
sum
of
all
of
the
35
total
support
units
of
all
school
districts
of
the
state
shall
be
the
total
36
state
support
units.
37
COMPUTATION
OF
KINDERGARTEN
SUPPORT
UNITS
38
Average
Daily
39
Attendance
40
Attendance
Divisor
Units
Allowed
41
or
more....
41
40......................
1
or
more
as
computed
31
-
40.99
ADA....
42
-.......................
1
26
-
30.99
ADA....
43
-.......................
.85
21
-
25.99
ADA....
44
-.......................
.75
16
-
20.99
ADA....
45
-.......................
.6
8
-
15.99
ADA....
46
-.......................
.5
1
-
7.99
ADA....
47
-.......................
count
as
elementary
5
COMPUTATION
OF
ELEMENTARY
SUPPORT
UNITS
1
Average
Daily
2
Minimum
Units
Attendance
3
Attendance
Divisor
Allowed
300
or
more
ADA.......
4
...............................
..
15
..23...grades
4,5
&
6....
5
..22...grades
1,2
&
3....1994
-
95
6
..21...grades
1,2
&
3....1995
-
96
7
..20...grades
1,2
&
3....1996
-
97
8
and
each
year
thereafter.
9
160
to
299.99
ADA...
10
20
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
8.4
110
to
159.99
ADA...
1
1
19
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
6.8
71.1
to
109.99
ADA...
12
16
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
4.7
51.7
to
71.0
ADA...
13
15
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
4.0
33.6
to
51.6
ADA...
14
13
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2.8
16.6
to
33.5
ADA...
15
12
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1.4
1.0
to
16.5
ADA...
16
n/a
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1.0
COMPUTATION
OF
SECONDARY
SUPPORT
UNITS
17
Average
Daily
18
Minimum
Units
Attendance
19
Attendance
Divisor
Allowed
750
or
more....
20
18.5
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
47
400
-
749.99
ADA....
21
16
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
28
300
-
399.99
ADA....
22
14.5
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
22
200
-
299.99
ADA....
23
13.5
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
17
100
-
199.99
ADA....
24
12
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
9
99.99
or
fewer
25
Units
allowed
as
follows:
Grades
7
-
12
26
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
8
Grades
9
-
12
27
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
6
Grades
7
-
9
28
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1
per
14
ADA
Grades
7
-
8
29
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
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.
.
.
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.
.
.
.
.
.
.
.
1
per
16
ADA
COMPUTATION
OF
EXCEPTIONAL
EDUCATION
SUPPORT
UNITS
30
Average
Daily
31
Minimum
Units
Attendance
32
Attendance
Divisor
Allowed
14
or
more....
33
14.5
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1
or
more
as
computed
34
12
-
13.99....
35
-
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1
8
-
11.99....
36
-
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.75
6
4
-
7.99....
1
-
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.5
1
-
3.99....
2
-
.
.
.
.
.
.
.
.
.
.
.
.
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.
.
.25
COMPUTATION
OF
ALTERNATIVE
SCHOOL
SUPPORT
UNITS
3
(Computation
of
alternative
school
support
units
shall
include
4
grades
6
through
12)
5
Pupils
in
Attendance
6
Attendance
Divisor
Minimum
Units
Allowed
7
12
or
more..........
8
12
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1
or
more
as
computed
9
In
applying
these
tables
to
any
given
separate
attendance
unit,
no
10
school
district
shall
receive
less
total
money
than
it
would
receive
if
it
1
1
had
a
lesser
average
daily
attendance
in
such
separate
attendance
unit.
In
12
applying
the
kindergarten
table
to
a
kindergarten
program
of
fewer
days
13
than
a
full
school
year,
the
support
unit
allowance
shall
be
in
ratio
to
the
14
number
of
days
of
a
full
school
year.
The
attendance
of
students
attending
15
an
alternative
school
in
a
school
district
reporting
fewer
than
one
hundred
16
(100)
secondary
students
in
average
daily
attendance
shall
not
be
assigned
17
to
the
alternative
table
if
the
student
is
from
a
school
district
reporting
18
fewer
than
one
hundred
(100)
secondary
students
in
average
daily
attendance,
19
but
shall
instead
be
assigned
to
the
secondary
table
of
the
school
district
20
in
which
they
are
attending
the
alternative
school,
unless
the
alternative
21
school
in
question
serves
students
from
multiple
districts
reporting
fewer
22
than
one
hundred
(100)
secondary
students
in
average
daily
attendance.
The
23
tables
for
exceptional
education
and
alternative
school
support
units
shall
24
be
applicable
only
for
programs
approved
by
the
state
department
of
educa
-
25
tion
following
rules
established
by
the
state
board
of
education.
Moneys
26
generated
from
computation
of
support
units
for
alternative
schools
shall
be
27
utilized
for
alternative
school
programs.
School
district
administrative
28
and
facility
costs
may
be
included
as
part
of
the
alternative
school
expen
-
29
ditures.
30
(5)
State
Distribution
Factor
per
Support
Unit.
Divide
educational
31
support
program
distribution
funds,
after
subtracting
the
amounts
necessary
32
to
pay
the
obligations
specified
in
subsection
(2)
of
this
section,
by
the
33
total
state
support
units
to
secure
the
state
distribution
factor
per
sup
-
34
port
unit.
35
(6)
District
Support
Units.
The
number
of
support
units
for
each
school
36
district
in
the
state
shall
be
determined
as
follows:
37
(a)(i)
Divide
the
actual
average
daily
attendance,
excluding
stu
-
38
dents
approved
for
inclusion
in
the
exceptional
child
educational
39
program
for
the
administrative
schools
and
each
of
the
separate
40
schools
and
attendance
units,
by
the
appropriate
divisor
from
the
41
tables
of
support
units
in
this
section,
then
add
the
quotients
42
to
obtain
the
district's
support
units
allowance
for
regular
stu
-
43
dents,
kindergarten
through
grade
12
including
alternative
school
44
students.
Calculations
in
application
of
this
subsection
shall
be
45
carried
out
to
the
nearest
hundredth.
46
7
(ii)
Divide
the
combined
totals
of
the
average
daily
attendance
1
of
all
preschool,
kindergarten,
elementary,
secondary,
juvenile
2
detention
center
students
and
students
with
disabilities
approved
3
for
inclusion
in
the
exceptional
child
program
of
the
district
by
4
the
appropriate
divisor
from
the
table
for
computation
of
excep
-
5
tional
education
support
units
to
obtain
the
number
of
support
6
units
allowed
for
the
district's
approved
exceptional
child
pro
-
7
gram.
Calculations
for
this
subsection
shall
be
carried
out
to
the
8
nearest
hundredth
when
more
than
one
(1)
unit
is
allowed.
9
(iii)
The
total
number
of
support
units
of
the
district
shall
be
10
the
sum
of
the
total
support
units
for
regular
students,
subpara
-
1
1
graph
(i)
of
this
paragraph,
and
the
support
units
allowance
for
12
the
approved
exceptional
child
program,
subparagraph
(ii)
of
this
13
paragraph.
14
(b)
Total
District
Allowance
Educational
Program.
Multiply
the
dis
-
15
trict's
total
number
of
support
units,
carried
out
to
the
nearest
hun
-
16
dredth,
by
the
state
distribution
factor
per
support
unit
and
to
this
17
product
add
the
approved
amount
of
programs
of
the
district
provided
in
18
subsection
(2)
of
this
section
to
secure
the
district's
total
allowance
19
for
the
educational
support
program.
20
(c)
District
Share.
The
district's
share
of
state
apportionment
is
the
21
amount
of
the
total
district
allowance,
paragraph
(b)
of
this
subsec
-
22
tion.
23
(d)
Adjustment
of
District
Share.
The
contract
salary
of
every
noncer
-
24
tificated
teacher
shall
be
subtracted
from
the
district's
share
as
cal
-
25
culated
from
the
provisions
of
paragraph
(c)
of
this
subsection.
26
(7)
Property
Tax
Computation
Ratio.
In
order
to
receive
state
funds
27
pursuant
to
this
section,
a
charter
district
shall
utilize
a
school
mainte
-
28
nance
and
operation
property
tax
computation
ratio
for
the
purpose
of
calcu
-
29
lating
its
maintenance
and
operation
levy
that
is
no
greater
than
that
which
30
it
utilized
in
tax
year
1994,
less
four
-
tenths
of
one
percent
(.4%).
As
used
31
herein,
the
term
"property
tax
computation
ratio"
shall
mean
a
ratio
deter
-
32
mined
by
dividing
the
district's
certified
property
tax
maintenance
and
op
-
33
eration
budget
by
the
actual
or
adjusted
market
value
for
assessment
pur
-
34
poses
as
such
values
existed
on
December
31,
1993.
Such
maintenance
and
op
-
35
eration
levy
shall
be
based
on
the
property
tax
computation
ratio
multiplied
36
by
the
actual
or
adjusted
market
value
for
assessment
purposes
as
such
values
37
existed
on
December
31
of
the
prior
calendar
year.
38
SECTION
18.
That
Section
33
-
3304,
Idaho
Code,
be,
and
the
same
is
hereby
39
amended
to
read
as
follows:
40
33
-
3304.
APPROPRIATION
FOR
THE
DEPARTMENT
OF
EDUCATION
AT
IDAHO
STATE
41
UNIVERSITY.
Fifty
percent
(50%)
of
all
the
moneys
that
now
are
in
or
which
42
may
hereafter
accrue
to
the
normal
school
income
fund
are
hereby
appropri
-
43
ated
and
set
apart
for
the
support
and
maintenance
of
the
department
of
edu
-
44
cation
at
Idaho
State
University,
the
same
to
be
available
for
such
purpose
45
immediately
upon
their
being
credited
to
the
fund.
Should
the
legislature,
46
by
adoption
of
a
concurrent
resolution
in
both
houses,
approve
a
memorandum
47
of
understanding
negotiated
by
the
Idaho
department
of
parks
and
recreation
48
between
the
city
of
Albion
and
other
public
or
private
agencies
interested
49
8
in
cooperative
management
of
an
Albion
Normal
School
Field
Institute
within
1
an
Albion
State
Normal
School
state
park
complex,
the
percentage
share
for
2
the
department
of
education
at
Idaho
State
University
shall
be
reduced
from
3
fifty
percent
(50%)
to
forty
-
seven
percent
(47%).
In
the
event
that
the
mem
-
4
orandum
of
understanding
is
not
approved,
section
33
-
3305,
Idaho
Code,
shall
5
apply.
6
SECTION
19.
An
emergency
existing
therefor,
which
emergency
is
hereby
7
declared
to
exist,
this
act
shall
be
in
full
force
and
effect
on
and
after
8
July
1,
2026.
9