121.004 (2) Equalized valuation. The “equalized valuation" of a school district is the full value of the taxable property of the territory in the school district as certified for the prior year under s. 121.06 (2), excluding value adjustments made under s. 70.57 (1) resulting from appeals made under s. 70.995. The “equalized valuation" of any taxable property in a tax incremental district shall not exceed its equalized value determined for the purpose of obtaining the tax incremental base of that district under s. 66.46. The “equalized valuation" of a school district shall be reduced by the amount of an environmental remediation value increment on a parcel of property that is certified under s. 66.462 during the period of certification.
27,2865m
Section 2865m. 121.004 (7) (a) of the statutes is amended to read:
121.004 (7) (a) “Pupils enrolled" is the total number of pupils, as expressed by official enrollments, in all schools of the school district, except as provided in pars. (b) to (d) (e). If such total contains a fraction, it shall be expressed as the nearest whole number. The same method shall be used in computing the number of pupils enrolled for resident pupils, nonresident pupils or both.
27,2865r
Section 2865r. 121.004 (7) (e) of the statutes is created to read:
121.004 (7) (e) A pupil attending public school under s. 118.145 (4) shall be counted as the result obtained by dividing the number of hours of direct pupil instruction scheduled for the pupil at the public school during the school year by the number of hours of direct pupil instruction that the school district scheduled for a pupil in the same grade during the school year.
27,2867
Section 2867
. 121.006 (1) (a) of the statutes is amended to read:
121.006 (1) (a) The department
state superintendent may withhold state aid from any school district in which the scope and character of the work are not maintained in such manner as to meet the department's state superintendent's approval.
27,2867m
Section 2867m. 121.006 (2) (intro.) and (a) of the statutes are amended to read:
121.006 (2) (intro.) Unless the department state superintendent is satisfied that the failure to meet the requirements of pars. (a) and (b) was occasioned by some extraordinary cause not arising from intention or neglect on the part of the responsible officers, every school district shall:
(a) Hold school for at least 180 days each year, less any days during which the department state superintendent determines that school is not held or educational standards are not maintained as the result of a strike by school district employes, the days to be computed in accordance with s. 115.01 (10).
27,2867q
Section 2867q. 121.007 of the statutes is amended to read:
121.007 Use of state aid; exemption from execution. All moneys paid to a school district under s. 20.255 (2) (ac), (bc), (bm), (cg) and, (cr) and (q) shall be used by the school district solely for the purposes for which paid. Such moneys are exempt from execution, attachment, garnishment or other process in favor of creditors, except as to claims for salaries or wages of teachers and other school employes and as to claims for school materials, supplies, fuel and current repairs.
27,2868
Section 2868
. 121.02 (1) (intro.) of the statutes is amended to read:
121.02 (1) (intro.) Each Except as provided in s. 118.40 (2r) (d), each school board shall:
27,2869
Section 2869
. 121.02 (1) (a) 2. of the statutes is amended to read:
121.02 (1) (a) 2. Ensure that all instructional staff of charter schools located in the school district hold a license or permit to teach issued by the department. The department state superintendent shall promulgate rules defining “instructional staff" for purposes of this subdivision and s. 118.40 (2r) (d) 1.
27,2869m
Section 2869m. 121.02 (1) (f) 1. of the statutes is amended to read:
121.02 (1) (f) 1. Schedule at least 180 school days annually, less any days during which the department
state superintendent determines that school is not held or educational standards are not maintained as the result of a strike by school district employes.
27,2870d
Section 2870d. 121.02 (1) (m) of the statutes is amended to read:
121.02 (1) (m) Provide access to an education for employment program approved by the department state superintendent. Beginning in the 1997-98 school year, the program shall incorporate applied curricula; guidance and counseling services under par. (e); technical preparation under s. 118.34; college preparation; youth apprenticeship under s. 106.13 or other job training and work experience; and instruction in skills relating to employment. The department state superintendent shall assist school boards in complying with this paragraph.
27,2871
Section 2871
. 121.02 (1) (s) of the statutes is amended to read:
121.02 (1) (s) Beginning in the 1993-94 school year, administer the examinations required by the department under s. 118.30 (1m) (am) and (b), and; beginning in the 1996-97 school year, administer the examination required by the department under s. 118.30 (1m) (a); and beginning in the 1999-2000 school year, administer the high school graduation examination required under s. 118.30 (1m) (d).
27,2871m
Section 2871m. 121.02 (3) to (5) of the statutes are amended to read:
121.02 (3) Prior to any finding that a school district is not in compliance with the standards under sub. (1), the department state superintendent shall, upon request of the school board or upon receipt of a petition signed by the maximum number of electors allowed for nomination papers of school district officers under s. 8.10 (3) (i), (km) or (ks), conduct a public hearing in the school district. If the department state superintendent, after the hearing, finds that the district is not in compliance with the standards, the department state superintendent may develop with the school board a plan which describes methods of achieving compliance. The plan shall specify the time within which compliance shall be achieved. The department state superintendent shall withhold up to 25% of state aid from any school district that fails to achieve compliance within the specified period.
(4) Any school district which is completely surrounded by water may meet the requirements of this section by being in substantial compliance with the standards in sub. (1). Annually by August 15, the school district shall submit to the department state superintendent for approval a report describing the methods by which the school district intends to substantially comply with the standards. The department state superintendent shall allow any such school district maximum flexibility in the school district's substantial compliance plans.
(5) The department state superintendent shall promulgate rules to implement and administer this section, including rules defining “regular instruction" for the purpose of sub. (1) (L) 1. and 2.
27,2872
Section 2872
. 121.05 (1) (a) 5. of the statutes is amended to read:
121.05 (1) (a) 5. Pupils attending a technical college under s. 118.15 (1) (b) and pupils attending an institution of higher education or a technical college under s. 118.37 118.55.
27,2872gd
Section 2872gd. 121.05 (1) (a) 11. of the statutes is created to read:
121.05 (1) (a) 11. Pupils residing in the school district but attending a public school in another school district under s. 118.51.
27,2872gm
Section 2872gm. 121.05 (1) (a) 12. of the statutes is created to read:
121.05 (1) (a) 12. Pupils attending public school under s. 118.145 (4).
27,2872m
Section 2872m. 121.05 (3) and (4) of the statutes are amended to read:
121.05 (3) If a school district is unable to hold school on either of the 2 dates specified in sub. (1) (a), the department state superintendent shall designate alternative membership counting dates.
(4) Beginning in the 1994-95 school year, the school board of a school district in which a foster or group home that is not exempt under s. 70.11 is located may submit a report to the department state superintendent. If the school board submits a report, it shall submit it by June 30. The report shall indicate, on a full-time equivalent basis, the number of pupils residing in such foster or group homes who were provided educational services by the school district during the current school year but were not included in the September or January membership count under sub. (1) (a). The department state superintendent shall adjust the school district's membership based on the report. The department state superintendent shall make proportional adjustments to the memberships of the school districts in which the pupil was previously enrolled during that school year. The department
state superintendent shall obtain from such school districts the information necessary to make such adjustments. The department state superintendent shall promulgate rules to implement and administer this subsection.
27,2873
Section 2873
. 121.06 (1) of the statutes is amended to read:
121.06 (1) Annually on or before October 1, the full value of the taxable property in each part of each city, village and town in each school district shall be determined by the department of revenue according to its best judgment from all sources of information available to it and shall be certified by the department of revenue to the department state superintendent.
27,2873d
Section 2873d. 121.06 (2) of the statutes is amended to read:
121.06 (2) The department
state superintendent shall certify to each school district clerk the appropriate full values certified to the department state superintendent under sub. (1).
27,2873h
Section 2873h. 121.07 (1) (c) of the statutes is amended to read:
121.07 (1) (c) If an order of school district reorganization under ch. 117 is not effective due to litigation until after the 3rd Friday in September but takes effect before April 1 of the current school year, state aid for any affected school district for the first year of operation shall be computed after the order takes effect using calculations by the department state superintendent of the number of pupils enrolled and teacher-pupil ratio for the territory in the affected school district, which shall be made as if the school district had been in existence on the 3rd Friday in September.
27,2873m
Section 2873m. 121.07 (7) (b) of the statutes is amended to read:
121.07 (7) (b) The “secondary guaranteed valuation per member" is an amount, rounded to the next lower dollar, that, after subtraction of payments under ss. 121.09, 121.10, 121.105, 121.85 (6) (b) 2. and 3. and (c) and 121.86, fully distributes an amount equal to the amount remaining in the appropriation under s. 20.255 (2) (ac) plus $75,000,000 in the 1997-98 school year and $100,000,000 in the 1998-99 school year for payments under ss. 121.08 and 121.85 (6) (a) and (g).
27,2873p
Section 2873p. 121.09 of the statutes is amended to read:
121.09 State aid adjustment; redetermination of assessment. (1) If, on or after July 1, 1980, the tax appeals commission or a court makes a final redetermination on the assessment of property subject to taxation under s. 70.995 that is lower than the previous assessment, or if, on or after January 1, 1982, the state board of assessors makes a final redetermination on the assessment of property subject to taxation under s. 70.995 that is lower than the previous assessment, the school board of the school district in which the property is located may, within 4 years after the date of the determination, decision or judgment, file the determination of the state board of assessors, the decision of the tax appeals commission or the judgment of the court with the department state superintendent, requesting an adjustment in state aid to the school district. If the department state superintendent determines that the determination, decision or judgment is final and that it has been filed within the 4-year period, the state shall pay to the school district in the subsequent fiscal year, from the appropriation appropriations under s. 20.255 (2) (ac) and (q), an amount equal to the difference between the state aid computed under s. 121.08 for the school year commencing after the year subject to the valuation recertification, using the school district's equalized valuation as originally certified, and the state aid computed under s. 121.08 for that school year using the school district's equalized valuation as recertified under s. 70.57 (2).
(2) If, on or after May 3, 1984, the state board of assessors, the tax appeals commission or a court makes a final redetermination on the assessment of property subject to taxation under s. 70.995 that is higher than the previous assessment, the department state superintendent shall notify the school district in which the property is located of the recertification by the department of revenue under s. 70.57 (2). The department state superintendent shall, in the subsequent fiscal year, withhold from the school district's state aid entitlement under s. 121.08 an amount equal to the difference between the state aid computed under s. 121.08 for the school year commencing after the year subject to the valuation recertification, using the school district's equalized valuation as originally certified, and the state aid computed under s. 121.08 for that school year, using the school district's equalized valuation as recertified under s. 70.57 (2).
27,2873t
Section 2873t. 121.10 (4) of the statutes is amended to read:
121.10 (4) If a school district is ineligible for a payment under sub. (2) or (3), the department state superintendent shall pay to the school district in that school year, from the appropriation under s. 20.255 (2) (bm), an amount which, when added to the amount of state aid the school district will receive in that school year, is equal to an amount determined by multiplying $175 by the membership.
27,2873v
Section 2873v. 121.105 (2) (a) 3. of the statutes is amended to read:
121.105 (2) (a) 3. A school district eligible for aid under subd. 1. and 2. shall receive aid under subd. 1. The additional aid shall be paid from the appropriation
appropriations under s. 20.255 (2) (ac) and (q).
27,2873w
Section 2873w. 121.105 (3) of the statutes is amended to read:
121.105 (3) In the school year in which a school district consolidation takes effect under s. 117.08 or 117.09 and in each of the subsequent 4 school years, the consolidated school district's state aid shall be an amount that is not less than the aggregate state aid received by the consolidating school districts in the school year prior to the school year in which the consolidation takes effect. The additional state aid shall be paid from the appropriation appropriations under s. 20.255 (2) (ac) and (q).
27,2874
Section 2874
. 121.135 (1) of the statutes is amended to read:
121.135 (1) If, upon receipt of the report under s. 115.84, the department state superintendent is satisfied that there are children participating in a special education program provided by a county handicapped children's education board, the department state superintendent shall certify to the department of administration from the appropriation under s. 20.255 (2) (bh) in favor of the county handicapped children's education board the amount determined under sub. (2), except as provided under sub. (3).
27,2874m
Section 2874m. 121.135 (3) of the statutes is amended to read:
121.135 (3) This section does not apply beginning on the effective date of a resolution adopted under s. 115.86 (9) (c), except that in the school year beginning July 1 of the year prior to the effective date of the resolution, the department state superintendent shall certify to the department of administration from the appropriation under s. 20.255 (2) (bh) in favor of the county handicapped children's education board an amount equal to one-half the amount specified under sub. (2) for each pupil enrolled.
27,2875
Section 2875
. 121.14 (1) of the statutes is amended to read:
121.14 (1) State aid shall be paid to each district or county handicapped children's education board only for those academic summer classes or laboratory periods for which the department state superintendent has given prior review and approval as to the content of such classes or laboratory periods so as to assure that such classes and laboratory periods are only for necessary academic purposes. Recreational programs and team sports shall not be eligible for aid under this section, and pupils participating in such programs shall not be counted as pupils enrolled under s. 121.004 (5) nor shall costs associated with such programs be included in shared costs under s. 121.07 (6).
27,2875m
Section 2875m. 121.15 (1m) of the statutes is created to read:
121.15 (1m) (a) Notwithstanding sub. (1), a portion of state aid to school districts shall be distributed as follows:
1. The amount appropriated in the 1997-98 fiscal year under s. 20.255 (2) (q) shall be paid to school districts on the 3rd Monday in June, and the difference between $75,000,000 and the amount transferred to the property tax relief fund under 1997 Wisconsin Act .... (this act), section 9256 (3x) (c) 2., shall be paid to school districts on the 4th Monday in July, 1998, from the appropriation under s. 20.255 (2) (ac).
2. The amount appropriated in the 1998-99 fiscal year under s. 20.255 (2) (q) shall be paid to school districts on the 3rd Monday in June, and the difference between $175,000,000 and the sum of the amounts transferred to the property tax relief fund under 1997 Wisconsin Act .... (this act), section 9256 (3x) (c) 2., (d) 2. and (e) 2., shall be paid to school districts on the 4th Monday in July, 1999, from the appropriation under s. 20.255 (2) (ac).
3. Beginning in the 1999-2000 school year, annually the state shall pay to school districts, from the appropriation under s. 20.255 (2) (ac), the difference between $175,000,000 and the sum of the amounts transferred to the property tax relief fund under 1997 Wisconsin Act .... (this act), section 9256 (3x) (c) 2., (d) 2. and (e) 2., on the 4th Monday in July of the following school year.
(b) Beginning with the payment made in December 1997 under sub. (1), the percentages under sub. (1) (a) shall be reduced proportionally to reflect the payments made under par. (a). School districts shall treat the payments made in July under par. (a) as if they had been received in the previous school year.
27,2876
Section 2876
. 121.15 (2) (c) of the statutes is amended to read:
121.15 (2) (c) If the department
state superintendent notifies a school district that a state aid payment may be withheld under par. (a) or (b), the department
state superintendent shall notify each member of the school board or the school district clerk. If the department
state superintendent notifies the school district clerk, the school district clerk shall promptly distribute a copy of the notice to each member of the school board.
27,2876m
Section 2876m. 121.15 (3m) (a) 1. of the statutes is amended to read:
121.15 (3m) (a) 1. “Partial school revenues" means the sum of state school aids, other than the amounts appropriated under s. 20.255 (2) (bi) and (cv), and property taxes levied for school districts, less the amount of any revenue limit increase under s. 121.91 (4) (a) 2. due to a school board's increasing the services that it provides by adding responsibility for providing a service transferred to it from another school board and less the amount of any revenue limit increase under s. 121.91 (4) (a) 3.
27,2877
Section 2877
. 121.15 (3m) (a) 2. of the statutes is amended to read:
121.15 (3m) (a) 2. “State school aids" means those aids appropriated under s. 20.255 (2), other than s. 20.255 (2) (fm), (fu), (k) and (m), and under s. 20.505 (4) (er) ss. 20.275 (1) (d), (es), (et), (f), (fs) and (u) and 20.285 (1) (ee), (r) and (rc) and those aids appropriated under s. 20.275 (1) (s) that are used to provide grants or educational telecommunications access to school districts under s. 196.218 (4r).
27,2878m
Section 2878m. 121.15 (3m) (b) of the statutes is amended to read:
121.15 (3m) (b) By June 15, 1996, and annually by June 15 thereafter, the department, the department of administration and the legislative fiscal bureau shall jointly certify to the joint committee on finance an estimate of the amount necessary to appropriate under s. 20.255 (2) (ac) in the following school year to ensure that the sum of state school aids and the school levy tax credit under s. 79.10 (4) equals 66.7% two-thirds of partial school revenues.
27,2879m
Section 2879m. 121.15 (3m) (c) of the statutes is amended to read:
121.15 (3m) (c) By June 30, 1996
1998, and annually by June 30 thereafter, the joint committee on finance shall determine the amount appropriated under s. 20.255 (2) (ac) in the following school year.
27,2880m
Section 2880m. 121.15 (4) of the statutes is amended to read:
121.15 (4) On July 1 and October 15, using the most accurate data available, the department state superintendent shall provide the department of revenue and each school district with an estimate of the total amount of state aid, as defined in s. 121.90 (2), the school district will receive in the current school year. On October 15, using the most accurate data available, the department state superintendent shall calculate the total amount of state aid, as defined in s. 121.90 (2), that each school district will receive in the current school year. Any adjustments to that calculation shall be made by increasing or decreasing the payment made in September of the following school year.
27,2881
Section 2881
. 121.17 of the statutes is repealed and recreated to read:
121.17 Use of federal revenue sharing funds. It is the intent of the legislature that school districts receiving federal revenue sharing funds through the state under this subchapter shall utilize these funds in compliance with the federal revenue sharing requirements as defined in the state and local fiscal assistance act of 1972 (P.L. 92-512), as amended by P.L. 94-488. The department shall assure compliance with this section.
27,2881d
Section 2881d. 121.23 (1) of the statutes is amended to read:
121.23 (1) In the event that the department state superintendent finds that school is not held, or educational standards are not maintained in accordance with s. 121.02 (1) (f) as the result of a strike by school district employes, make-up days are authorized to be scheduled but no make-up days are required.
27,2881h
Section 2881h. 121.23 (2) (intro.) of the statutes is amended to read:
121.23 (2) (intro.) If a school district holds less than 180 days of school as the result of a strike by school district employes, for the purposes of computing general aid, the department state superintendent shall compute the school district's primary and secondary ceiling costs per member in accordance with the procedure specified in pars. (a) to (e). In making the calculation, the department state superintendent shall:
27,2881m
Section 2881m. 121.41 (1) of the statutes is amended to read:
121.41 (1) State aid. To promote a uniformly effective driver education program among high school and technical college pupils, each school district operating high school grades, each county handicapped children's education board which provides the substantial equivalent of a high school education and each technical college district shall receive $100 for each pupil of high school age who completes a course in driver education approved by the department under s. 115.28 (11), but in no case may the state aid exceed the actual cost of instruction. If the appropriation under s. 20.255 (2) (r) (em) is inadequate in any year to provide $100 per pupil, the state aid shall be prorated after the appropriation for administration is deducted. Such state aid shall be paid at the same time as the state aid under s. 121.08 is paid.
27,2881p
Section 2881p. 121.51 (1) of the statutes is amended to read:
121.51 (1) “Attendance area" is the geographic area designated by the governing body of a private school as the area from which its pupils attend and approved by the school board of the district in which the private school is located. If the private school and the school board cannot agree on the attendance area, the department
state superintendent shall, upon the request of the private school and the board, make a final determination of the attendance area. The attendance areas of private schools affiliated with the same religious denomination shall not overlap unless one school limits its enrollment to pupils of the same sex and the other school limits its enrollment to pupils of the opposite sex or admits pupils of both sexes.
27,2881t
Section 2881t. 121.52 (1) (b) of the statutes is amended to read:
121.52 (1) (b) The school board may adopt additional rules, not inconsistent with law or with rules of the secretary of transportation or the department state superintendent, for the protection of the pupils or to govern the conduct of the person in charge of the motor vehicle used for transportation of pupils for compensation.
27,2882
Section 2882
. 121.52 (4) of the statutes is amended to read:
