Arizona Revised Statutes Title 15. Education § 15-992. School district tax levy; additional tax in districts ineligible for equalization assistance; definition

1. Determine the levy that would be produced by fifty percent of the applicable qualifying tax rate, prescribed in § 15-971, subsection B, per $100 assessed valuation.

2. Subtract the amounts determined in § 15-971, subsection A and subsection F of this section from the levy determined in paragraph 1 of this subsection. This difference is the additional amount levied or collected as voluntary contributions pursuant to title 48, chapter 1, article 8,  1 except that if the difference is zero or is a negative number, there shall be no levy.

1. A rate that is equal to the applicable qualifying tax rate or rates as prescribed in § 15-971, subsection B.

2. A rate that would result in a levy that equals the statewide average per pupil funding for high school pupils multiplied by the student count as defined in § 15-901 of resident high school pupils in the common school district not within a high school district during the prior school year. On or before July 1 of each year, the department of education shall provide each common school district not within a high school district with the student count as defined in § 15-901 of resident high school pupils in the district during the prior school year. On or before July 1 of each year, the department of education shall provide each county board of supervisors with the statewide average per pupil funding for high school pupils, the student count as defined in § 15-901 of resident high school pupils in the common school district not within a high school district during the prior school year and any other information requested by the county board of supervisors for the purposes of levying the tax prescribed in this subsection. For the purposes of this paragraph, “per pupil funding” means the amount calculated pursuant to § 15-943, paragraph 2, subdivision (a) for grades nine through twelve multiplied by the sum of the following:

1. A rate that would result in a levy that equals the difference between the transportation revenue control limit as determined in § 15-946 and the transportation support level as determined in § 15-945 or a lesser amount.

2. A rate that would result in a levy that equals any amount pursuant to § 15-910.

3. A rate that would result in a levy that equals any amount for tuition loss as determined in § 15-954.

4. A rate that would result in a levy that equals any amount for the small school adjustment as determined in § 15-949.

5. A rate that would result in a levy that equals any amount for liabilities in excess of the school district budget pursuant to § 15-907.

6. A rate that would result in a levy that equals any amount for adjacent ways pursuant to § 15-995.

7. A rate that would result in a levy that equals the amount not captured by the qualifying tax rate as a result of property subject to the government property lease excise tax pursuant to title 42, chapter 6, article 5 as calculated in § 15-971, subsection B, paragraph 2.

8. Following the recommendation of the county school superintendent and on approval by the county board of supervisors, for a school district that is not eligible for state aid, a rate that would result in a levy that equals any legal amount not levied in the current year as a result of underestimated average daily membership in the current year or as a result of a judgment in accordance with § 42-16213.

9. A rate that would result in a levy that equals any amount pursuant to a qualifying dropout prevention program that was originally established by law in 1987.

10. On the recommendation of the county school superintendent and on approval by the county board of supervisors before adoption of tax rates pursuant to § 42-17151, a rate that would result in a levy that equals any separately stated cash deficit from the prior fiscal year resulting from an anticipated or actual deviation in the property tax roll, including resolutions or judgments pursuant to title 42, chapter 16, articles 5 and 6.  2