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HOUSE OF REPRESENTATIVES - FLOOR VERSION
STATE OF OKLAHOMA
1st Session of the 60th Legislature (2025)
COMMITTEE SUBSTITUTE
FOR
HOUSE BILL NO. 1522 By: Lowe (Dick) and Boles of
the House
and
Haste of the Senate
COMMITTEE SUBSTITUTE
An Act relating to schools; amending 70 O.S. 2021,
Section 3-160, which relates to implementation of a
state student record system; modifying name of
system; directing the State Board of Education to
issue a request for proposals for the selection of a
statewide student information system by certain date;
adding certain system compliance elements; directing
certain systems to be used by school districts until
certain date; authorizing the State Department of
Education to define certain requirements until
certain date; directing the Board to procure certain
system by certain date; specifying use of system;
directing the Department to implement certain system
by certain date; prohibiting certain fund usage prior
to system implementation; directing the Department to
provide certain assistance and training; amending 70
O.S. 2021, Section 18-116, which relates to
forfeiture or withholding of State Aid; updating
statutory language; making language gender neutral;
directing certain forfeiture of State Aid for certain
noncompliance until certain date; requiring school
districts to use certain student information system
beginning on certain date; amending 70 O.S. 2021,
Section 18-200.1, as amended by Section 1, Chapter
280, O.S.L. 2023 (70 O.S. Supp. 2024, Section 18-
200.1), which relates to the State Aid Formula;
modifying calculation of certain per pupil revenue;
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removing language providing certain calculation of
Foundation Program; directing the Department to
implement certain student information system by
certain date; updating statutory references; updating
statutory language; providing an effective date; and
declaring an emergency.
BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
SECTION 1. AMENDATORY 70 O.S. 2021, Section 3-160, is
amended to read as follows:
Section 3-160. A. In developing and implementing a state
student record information system, as required in Subsection
subsection E of Section 18-200.1 of this title, and as needed to
comply with the tracking and reporting requirements of the
Elementary and Secondary Education Act of 1965 (ESEA), P.L. No. 114-
95, as reauthorized by the Every Student Succeeds Act (ESSA) of
2015, the State Department of Education State Board of Education by
November 1, 2025, shall construct the issue a request for proposals
for the selection of a statewide student information system to. The
system shall contain the following elements and comply with the
following standards and compliance capabilities:
1. Extensible Markup Language (XML), which defines common data
formats used during communication between disparate systems;
2. Web services protocol developed by the World Wide Web
Consortium, which enables systems that are physically separated but
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connected to the Internet to be combined to permit complex
operations;
3. Schools Interoperability Framework (SIF) version 1.5 4.3
specifications, or any updated versions of the specifications, which
enable school district software management systems to communicate
with each other. The student record information system shall
include, but not be limited to, the specifications for course
identifiers, state standard formatting, content formatting, and
assessment formatting specification;
4. United States Department of Education EDFacts data exchange
guidelines with data elements capable of providing reporting on
federal educational programs; and
5. Defined state data codes to ensure consistent reporting from
school districts including, but not limited to, data codes for
course identifiers, entries, gains, and losses. Current data codes
for teacher certification and the Oklahoma Cost Accounting System
shall be extended to match other defined data codes; and
6. The Student Data Accessibility, Transparency and
Accountability Act of 2013 created pursuant to Section 3-168 of this
title.
B. Any Until July 1, 2027, any student information system and
any instructional management system used by school districts in the
this state shall comply with the Extensible Markup Language (XML)
standards and the Schools Interoperability Framework (SIF) version
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1.5 4.3 specifications, or any updated versions of the
specifications.
C. The Until July 1, 2027, the State Department of Education
shall have the authority to define requirements for the submission
of data elements in compliance with the Schools Interoperability
Framework (SIF) version 1.5 4.3, or any updated versions of the
specifications, for the student information systems and
instructional management systems used by school districts statewide
in compliance with state and federal statutes.
D. 1. By March 1, 2026, the State Board of Education shall
procure a statewide student information system which all school
districts in this state shall use for school district operations and
the reporting of enrollment data by school sites and school
districts, the administration of the Oklahoma School Testing Program
Act, the collection of appropriate and necessary data pursuant to
the Oklahoma Educational Indicators Program, establishing a student
mobility rate, allocation of the State Aid Formula, and midyear
adjustments in funding for student growth.
2. By July 1, 2027, the State Department of Education shall
implement the procured statewide student information system. No new
funds shall be encumbered prior to full implementation of the
procured statewide student information system and instructional
management system. Prior to full implementation, the Department
shall provide project management, data conversion assistance, and
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training to appropriate school district personnel in the use of the
statewide student information system.
SECTION 2. AMENDATORY 70 O.S. 2021, Section 18-116, is
amended to read as follows:
Section 18-116. A. Any school district which willfully
operates school buses contrary to the rules and regulations
prescribed by the State Board of Education shall forfeit its State
Aid for the time of noncompliance. All State Aid funds shall be
withheld from any school district that does not comply with the
standards of the State Board of Education for accrediting.
B. Any school district that willfully pays a teacher less than
the minimum salary required by law including the five percent (5%)
increments for special education or alternative education shall
forfeit a portion of its State Aid equal to the amount that the
teacher was underpaid. The amount to be forfeited shall be deducted
from the State Aid payment following confirmation of the
underpayment by the State Department of Education.
C. 1. No more than fifty percent (50%) of the funds
apportioned to school districts under the provisions of this article
section shall be paid by the state unless and until there has been
filed with the State Board of Education on forms prescribed by such
Board an itemized sworn account of the expenditures and revenues of
the school district during the next preceding fiscal year and a
teacher personnel report for the current year.
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2. All State Aid paid to a district whose district budget, as
filed with the Office of the State Auditor and Inspector, shows that
the appropriations of the district, plus the State Aid and other
cash funds for which the district qualifies, will not enable it to
maintain a full term of school as defined by this article section,
shall be credited against the State Aid of the district or districts
to which the first district shall be annexed, if annexation is
required. It is intended that the balance of any unexpended State
Aid or other revenue originally allocated to an annexed district
shall be paid to the receiving district.
D. School districts receiving State Aid shall not spend any of
these funds except by regularly issued warrants. The warrants shall
be issued against properly approved encumbrances in the manner
provided by law. All encumbrances shall be approved by the board of
education of the school district at a regular meeting or a special
meeting called for that purpose. All original copies of
encumbrances as represented by purchase orders, shall be filed in
either numerical or alphabetical order, with the original paid
invoice or invoices attached, accompanied by a signed and dated
receiving copy verifying receipt of goods or services. It shall be
unlawful to register or pay the warrant unless such warrant conforms
to the statutes regulating the allowance and issuance thereof. Said
The school district treasurer shall purchase, by treasurer’s check,
all warrants issued.
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E. All board of education members, employees, or other
officials of school districts required to make reports to the State
Board of Education or other agencies under the provisions of this
article section, and all persons lawfully charged with the duty of
making records of original entry, such as teachers’ registers,
transportation records, and financial records, which form the basis,
in whole or in part, of said the reports, shall exercise the highest
degree of diligence, accuracy, and good faith in making said the
records and reports reflect the truth. Teachers’ registers shall be
marked daily in ink, by the teacher or principal in charge of rooms
or groups of pupils. Provided, the State Board of Education may
authorize alternate systems of accounting for pupils’ attendance in
districts using data processing methods.
F. The State Board of Education shall revoke the certificate of
any teacher, principal, or superintendent who knowingly or willfully
violates any of the provisions of this article section.
G. Any official involved in the execution of this article
section who shall fail or refuse to carry out any of the provisions
thereof shall be liable on his or her official bond, if any, for the
monetary damages resulting from said the failure to act, and in
addition thereto shall be subject to removal from office for neglect
of duty under the provisions of law relating to the removal of
public officials.
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H. Any person or firm who shall knowingly or willfully violate
any of the provisions of this article section shall be guilty of a
misdemeanor. Any public official or public employee violating any
of the provisions of this article section shall be subject to the
penalties for a misdemeanor and in addition thereto shall forfeit
his or her position or office. Any officer or employee of the State
Board of Education who knowingly or willfully apportions or
disburses any monies appropriated by this article section contrary
to the provisions of this article section shall be subject to the
penalties for a misdemeanor and in addition shall forfeit his or her
office or position.
I. The State Board of Education shall prescribe the form of all
records, reports, and applications for State Aid necessary to for
the proper administration of this article section, and it shall be
the duty of all, school district superintendents, and boards of
education of school districts to make such reports fully and
completely at the time and in the manner prescribed by the State
Board of Education. The State Board of Education shall also have
authority and it shall be its duty to promulgate rules and
regulations, not inconsistent with the provisions hereof, relative
to the distribution of funds and for the administration of this
article section. Such regulations and rules shall apply alike to
all school districts.
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J. Any Until July 1, 2027, any school district that is not in
compliance with the standards and requirements established by the
State Board of Education related to the state student record
information system as provided in Section 3-160 of this title shall
forfeit its State Aid for the time of noncompliance. Beginning July
1, 2027, each school district in this state shall use a statewide
student information system selected by the Board pursuant to Section
3-160 of this title.
SECTION 3. AMENDATORY 70 O.S. 2021, Section 18-200.1, as
amended by Section 1, Chapter 280, O.S.L. 2023 (70 O.S. Supp. 2024,
Section 18-200.1), is amended to read as follows:
Section 18-200.1. A. Beginning with the 2022-2023 school year,
and each school year thereafter, each school district shall have its
initial allocation of State Aid calculated based on the state
dedicated revenues actually collected during the preceding fiscal
year, the adjusted assessed valuation of the preceding year, and the
weighted average daily membership (ADM) for the school district of
the preceding school year. Each school district shall submit the
following data based on the first nine (9) weeks, to be used in the
calculation of the average daily membership of the school district:
1. Student enrollment by grade level;
2. Pupil category counts; and
3. Transportation supplement data.
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On or before December 30, the State Department of Education
shall determine each school district’s current year allocation
pursuant to subsection D of this section. The State Department of
Education shall complete an audit, using procedures established by
the Department, of the student enrollment by grade level data, pupil
category counts, and transportation supplement data to be used in
the State Aid Formula pursuant to subsection D of this section by
December 1 and by January 15 shall notify each school district of
the district’s final State Aid allocation for the current school
year. The January payment of State Aid and each subsequent payment
for the remainder of the school year shall be based on the final
State Aid allocation as calculated in subsection D of this section.
Except for reductions made due to the assessment of penalties by the
State Department of Education according to law, the January payment
of State Aid and each subsequent payment for the remainder of the
school year shall not decrease by an amount more than the amount
that the current chargeable revenue increases for that district.
B. The State Department of Education shall retain not less than
one and one-half percent (1 1/2%) of the total funds appropriated
for financial support of schools, to be used to make midyear
adjustments in State Aid and which shall be reflected in the final
allocations. If the amount of appropriated funds, including the one
and one-half percent (1 1/2%) retained, remaining after January 1 of
each year is not sufficient to fully fund the final allocations, the
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Department shall recalculate each school district’s remaining
allocation pursuant to subsection D of this section using the
reduced amount of appropriated funds.
C. On and after July 1, 1997, the amount of State Aid each
district shall receive shall be the sum of the Foundation Aid, the
Salary Incentive Aid, and the Transportation Supplement, as adjusted
pursuant to the provisions of subsection G of this section and
Section 18-112.2 of this title; provided, no district having per
pupil revenue in excess of three hundred percent (300%) of the
average per pupil revenue of all districts shall receive any State
Aid or Supplement in State Aid.
The July calculation of per pupil revenue shall be determined by
dividing the district’s second preceding year’s total weighted
average daily membership (ADM) into the district’s second preceding
year’s total revenues excluding federal revenue, insurance loss
payments, reimbursements, recovery of overpayments and refunds,
unused reserves, prior expenditures recovered, prior year surpluses,
and less the amount of any transfer fees paid in that year.
The December calculation of per pupil revenue shall be
determined by dividing the district’s preceding year’s total
weighted average daily membership (ADM) into the district’s
preceding year’s total revenues excluding federal revenue, insurance
loss payments, reimbursements, recovery of overpayments and refunds,
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unused reserves, prior expenditures recovered, prior year surpluses,
and less the amount of any transfer fees paid in that year.
D. For the 1997-98 school year, and each school year
thereafter, Foundation Aid, the Transportation Supplement, and
Salary Incentive Aid shall be calculated as follows:
1. Foundation Aid shall be determined by subtracting the amount
of the Foundation Program Income from the cost of the Foundation
Program and adding to this difference the Transportation Supplement.
a. The Foundation Program shall be a district’s higher
weighted average daily membership based on the first
nine (9) weeks of the current school year or the
preceding school year of a school district, as
determined by the provisions of subsection A of
Section 18-201.1 of this title and paragraphs 1, 2, 3,
and 4 of subsection B of Section 18-201.1 of this
title, multiplied by the Base Foundation Support
Level. However, for the portion of weighted
membership derived from nonresident, transferred
pupils enrolled in online courses, the Foundation
Program shall be a district’s weighted average daily
membership of the preceding school year or the first
nine (9) weeks of the current school year, whichever
is greater, as determined by the provisions of
subsection A of Section 18-201.1 of this title and
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paragraphs 1, 2, 3, and 4 of subsection B of Section
18-201.1 of this title, multiplied by the Base
Foundation Support Level.
b. The Foundation Program Income shall be the sum of the
following:
(1) The the adjusted assessed valuation of the
current school year of the school district, minus
the previous year protested ad valorem tax
revenues held as prescribed in Section 2884 of
Title 68 of the Oklahoma Statutes, multiplied by
the mills levied pursuant to subsection (c) of
Section 9 of Article X of the Oklahoma
Constitution, if applicable, as adjusted in
subsection (c) of Section 8A of Article X of the
Oklahoma Constitution. For purposes of this
subsection, the “adjusted assessed valuation of
the current school year” shall be the adjusted
assessed valuation on which tax revenues are
collected during the current school year, and
(2) Seventy-five seventy-five percent (75%) of the
amount received by the school district from the
proceeds of the county levy during the preceding
fiscal year, as levied pursuant to subsection (b)
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of Section 9 of Article X of the Oklahoma
Constitution, and
(3) motor vehicle collections, and
(4) gross production tax, and
(5) state apportionment, and
(6) R.E.A. tax.
The items listed in divisions (3), (4), (5), and (6)
of this subparagraph shall consist of the amounts
actually collected from such sources during the
preceding fiscal year calculated on a per capita basis
on the unit provided for by law for the distribution
of each such revenue.
2. The Transportation Supplement shall be equal to the average
daily haul times the per capita allowance times the appropriate
transportation factor.
a. The average daily haul shall be the number of children
in a district who are legally transported and who live
one and one-half (1 1/2) miles or more from school.
b. The per capita allowance shall be determined using the
following chart:
PER CAPITA PER CAPITA
DENSITY FIGURE ALLOWANCE DENSITY FIGURE ALLOWANCE
.3000 - .3083 $167.00 .9334 - .9599 $99.00
.3084 - .3249 $165.00 .9600 - .9866 $97.00
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.3250 - .3416 $163.00 .9867 - 1.1071 $95.00
.3417 - .3583 $161.00 1.1072 - 1.3214 $92.00
.3584 - .3749 $158.00 1.3215 - 1.5357 $90.00
.3750 - .3916 $156.00 1.5358 - 1.7499 $88.00
.3917 - .4083 $154.00 1.7500 - 1.9642 $86.00
.4084 - .4249 $152.00 1.9643 - 2.1785 $84.00
.4250 - .4416 $150.00 2.1786 - 2.3928 $81.00
.4417 - .4583 $147.00 2.3929 - 2.6249 $79.00
.4584 - .4749 $145.00 2.6250 - 2.8749 $77.00
.4750 - .4916 $143.00 2.8750 - 3.1249 $75.00
.4917 - .5083 $141.00 3.1250 - 3.3749 $73.00
.5084 - .5249 $139.00 3.3750 - 3.6666 $70.00
.5250 - .5416 $136.00 3.6667 - 3.9999 $68.00
.5417 - .5583 $134.00 4.0000 - 4.3333 $66.00
.5584 - .5749 $132.00 4.3334 - 4.6666 $64.00
.5750 - .5916 $130.00 4.6667 - 4.9999 $62.00
.5917 - .6133 $128.00 5.0000 - 5.5000 $59.00
.6134 - .6399 $125.00 5.5001 - 6.0000 $57.00
.6400 - .6666 $123.00 6.0001 - 6.5000 $55.00
.6667 - .6933 $121.00 6.5001 - 7.0000 $53.00
.6934 - .7199 $119.00 7.0001 - 7.3333 $51.00
.7200 - .7466 $117.00 7.3334 - 7.6667 $48.00
.7467 - .7733 $114.00 7.6668 - 8.0000 $46.00
.7734 - .7999 $112.00 8.0001 - 8.3333 $44.00
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.8000 - .8266 $110.00 8.3334 - 8.6667 $42.00
.8267 - .8533 $108.00 8.6668 - 9.0000 $40.00
.8534 - .8799 $106.00 9.0001 - 9.3333 $37.00
.8800 - .9066 $103.00 9.3334 - 9.6667 $35.00
.9067 - .9333 $101.00 9.6668 or more $33.00
c. The formula transportation factor shall be 2.0.
3. Salary Incentive Aid shall be determined as follows:
a. Multiply multiply the Incentive Aid guarantee by the
district’s higher weighted average daily membership
based on the first nine (9) weeks of the current
school year or the preceding school year of a school
district, as determined by the provisions of
subsection A of Section 18-201.1 of this title and
paragraphs 1, 2, 3, and 4 of subsection B of Section
18-201.1 of this title. ,
b. Divide divide the district’s adjusted assessed
valuation of the current school year minus the
previous year’s protested ad valorem tax revenues held
as prescribed in Section 2884 of Title 68 of the
Oklahoma Statutes, by one thousand (1,000) and
subtract the quotient from the product of subparagraph
a of this paragraph. The remainder shall not be less
than zero (0). , and
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c. Multiply multiply the number of mills levied for
general fund purposes above the fifteen (15) mills
required to support Foundation Aid pursuant to
division (1) of subparagraph b of paragraph 1 of this
subsection, not including the county four-mill levy,
by the remainder of subparagraph b of this paragraph.
The product shall be the Salary Incentive Aid of the
district.
E. By June 30, 1998 July 1, 2027, the State Department of
Education shall develop and the Department and all school districts
shall have implemented implement a student identification
information system which is consistent with the provisions of
subsections C D and D E of Section 3111 of Title 74 of the Oklahoma
Statutes. The student identification information system shall be
used specifically for the purpose of reporting enrollment data by
school sites and by school districts, the administration of the
Oklahoma School Testing Program Act, the collection of appropriate
and necessary data pursuant to the Oklahoma Educational Indicators
Program, determining student enrollment, establishing a student
mobility rate, allocation of the State Aid Formula, and midyear
adjustments in funding for student growth. This enrollment
Enrollment data shall be submitted to the State Department of
Education in accordance with rules promulgated by the State Board of
Education. Funding for the development, implementation, personnel
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training, and maintenance of the student identification information
system shall be set out in a separate line item in the allocation
section of the appropriation bill for the State Board of Education
for each year.
F. 1. In the event that ad valorem taxes of a school district
are determined to be uncollectible because of bankruptcy, clerical
error, or a successful tax protest, and the amount of such taxes
deemed uncollectible exceeds Fifty Thousand Dollars ($50,000.00) or
an amount greater than twenty-five percent (25%) of ad valorem taxes
per tax year, or the valuation of a district is lowered by order of
the State Board of Equalization, the school district’s State Aid,
for the school year that such ad valorem taxes are calculated in the
State Aid Formula, shall be determined by subtracting the net
assessed valuation of the property upon which taxes were deemed
uncollectible from the assessed valuation of the school district and
the state. Upon request of the local board of education, it shall
be the duty of the county assessor to certify to the Director of
Finance of the State Department of Education the net assessed
valuation of the property upon which taxes were determined
uncollectible.
2. In the event that the amount of funds a school district
receives for reimbursement from the Ad Valorem Reimbursement Fund is
less than the amount of funds claimed for reimbursement by the
school district due to insufficiency of funds as provided in Section
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193 of Title 62 of the Oklahoma Statutes, then the school district’s
assessed valuation for the school year that such ad valorem
reimbursement is calculated in the State Aid Formula shall be
adjusted accordingly.
G. 1. Notwithstanding the provisions of Section 18-112.2 of
this title, a school district shall have its State Aid reduced by an
amount equal to the amount of carryover in the general fund of the
district as of June 30 of the preceding fiscal year, that is in
excess of the following standards for two (2) consecutive years:
Total Amount of Amount of
General Fund Collections, General Fund
Excluding Previous Year Balance
Cash Surplus as of June 30 Allowable
Less than $1,000,000 48%
$1,000,000 - $2,999,999 42%
$3,000,000 - $3,999,999 36%
$4,000,000 - $4,999,999 30%
$5,000,000 - $5,999,999 24%
$6,000,000 - $7,999,999 22%
$8,000,000 - $9,999,999 19%
$10,000,000 or more 17%
2. By February 1 the State Department of Education shall send
by certified mail, with return receipt requested, to each school
district superintendent, auditor, and regional accreditation officer
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a notice of and calculation sheet reflecting the general fund
balance penalty to be assessed against that school district.
Calculation of the general fund balance penalty shall not include
federal revenue. Within thirty (30) days of receipt of this written
notice the school district shall submit to the Department a written
reply either accepting or protesting the penalty to be assessed
against the district. If protesting, the school district shall
submit with its reply the reasons for rejecting the calculations and
documentation supporting those reasons. The Department shall review
all school district penalty protest documentation and notify each
district by March 15 of its finding and the final penalty to be
assessed to each district. General fund balance penalties shall be
assessed to all school districts by April 1.
3. Any school district which receives proceeds from a tax
settlement or a Federal Emergency Management Agency settlement
during the last two (2) months of the preceding fiscal year shall be
exempt from the penalties assessed in this subsection, if the
penalty would occur solely as a result of receiving funds from the
tax settlement.
4. Any school district which receives an increase in State Aid
because of a change in Foundation Aid and/or Salary Incentive Aid
factors during the last two (2) months of the preceding fiscal year
shall be exempt from the penalties assessed in this subsection, if
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the penalty would occur solely as a result of receiving funds from
the increase in State Aid.
5. If a school district does not receive Foundation Aid and/or
Salary Incentive Aid during the preceding fiscal year, the State
Board of Education may waive the penalty assessed in this subsection
if the penalty would result in a loss of more than forty percent
(40%) of the remaining State Aid to be allocated to the school
district between April 1 and the remainder of the school year and if
the Board determines the penalty will cause the school district not
to meet remaining financial obligations.
6. Any school district which receives gross production revenue
apportionment during the 2002-2003 school year or in any subsequent
school year that is greater than the gross production revenue
apportionment of the preceding school year shall be exempt from the
penalty assessed in this subsection, if the penalty would occur
solely as a result of the gross production revenue apportionment, as
determined by the State Board of Education.
7. Beginning July 1, 2003, school districts that participate in
consolidation or annexation pursuant to the provisions of the
Oklahoma School Consolidation and Annexation Act shall be exempt
from the penalty assessed in this subsection for the school year in
which the consolidation or annexation occurs and for the next three
(3) fiscal years.
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8. Any school district which receives proceeds from a sales tax
levied by a municipality pursuant to Section 22-159 of Title 11 of
the Oklahoma Statutes or proceeds from a sales tax levied by a
county pursuant to Section 1370 of Title 68 of the Oklahoma Statutes
during the 2003-2004 school year or the 2004-2005 school year shall
be exempt from the penalties assessed in this subsection, if the
penalty would occur solely as a result of receiving funds from the
sales tax levy.
9. Any school district which has an amount of carryover in the
general fund of the district in excess of the limits established in
paragraph 1 of this subsection during the fiscal years beginning
July 1, 2020, July 1, 2021, July 1, 2022, and July 1, 2023, shall
not be assessed a general fund balance penalty as provided for in
this subsection.
10. For purposes of calculating the general fund balance
penalty, the terms “carryover” and “general fund balance” shall not
include federal revenue.
H. In order to provide startup funds for the implementation of
early childhood programs, State Aid may be advanced to school
districts that initially start early childhood instruction at a
school site. School districts that desire such advanced funding
shall make application to the State Department of Education no later
than September 15 of each year and advanced funding shall be awarded
to the approved districts no later than October 30. The advanced
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funding shall not exceed the per pupil amount of State Aid as
calculated in subsection D of this section per anticipated Head
Start eligible student. The total amount of advanced funding shall
be proportionately reduced from the monthly payments of the
district’s State Aid payments during the last six (6) months of the
same fiscal year.
I. 1. Beginning July 1, 1996, the Oklahoma Tax Commission,
notwithstanding any provision of law to the contrary, shall report
monthly to the State Department of Education the monthly
apportionment of the following information:
a. the assessed valuation of property,
b. motor vehicle collections,
c. R.E.A. tax collected, and
d. gross productions tax collected.
2. Beginning July 1, 1997, the State Auditor and Inspector’s
Office of the State Auditor and Inspector, notwithstanding any
provision of law to the contrary, shall report monthly to the State
Department of Education the monthly apportionment of the proceeds of
the county levy.
3. Beginning July 1, 1996, the Commissioners of the Land
Office, notwithstanding any provision of law to the contrary, shall
report monthly to the State Department of Education the monthly
apportionment of state apportionment.
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4. Beginning July 1, 1997, the county treasurers’ offices,
notwithstanding any provision of law to the contrary, shall report
monthly to the State Department of Education the ad valorem tax
protest amounts for each county.
5. The information reported by the Tax Commission, the State
Auditor and Inspector’s Office of the State Auditor and Inspector,
the county treasurers’ offices, and the Commissioners of the Land
Office, pursuant to this subsection shall be reported by a school
district on forms developed by the State Department of Education.
SECTION 4. This act shall become effective July 1, 2025.
SECTION 5. It being immediately necessary for the preservation
of the public peace, health, or safety, an emergency is hereby
declared to exist, by reason whereof this act shall take effect and
be in full force from and after its passage and approval.
COMMITTEE REPORT BY: COMMITTEE ON EDUCATION OVERSIGHT, dated
03/05/2025 - DO PASS, As Amended and Coauthored.