286,35 Section 35 . 121.84 (1) (b) of the statutes is amended to read:
121.84 (1) (b) Upon request of a pupil's parent or guardian, a school board of a district operating high school grades shall permit a pupil who has gained 12th grade status in a high school under its jurisdiction and is a resident of the school district at the time of gaining such status to complete 12th grade at the high school without payment of tuition, even though the pupil is no longer a resident of the school district. This paragraph does not apply to a pupil to whom s. 121.78 (2) (br) applies.
286,36 Section 36 . 121.90 (2) of the statutes is renumbered 121.90 (2) (intro.) and amended to read:
121.90 (2) (intro.) “State aid" means aid under ss. 121.08, 121.09, 121.10 and 121.105 and subch. VI, as calculated for the current school year on October 15 under s. 121.15 (4), except that “state aid" excludes any all of the following:
(a) Any additional aid that a school district receives as a result of ss. 121.07 (6) (e) 1. and (7) (e) 1. and 121.105 (3) for school district consolidations that are effective on or after July 1, 1995, as determined by the department.
286,37 Section 37 . 121.90 (2) (b) of the statutes is created to read:
121.90 (2) (b) Any additional aid that a school district receives as a result of s. 121.07 (6) (e) 2. and (7) (e) 2. for school district reorganizations under s. 117.105, as determined by the department.
286,38 Section 38 . 121.905 (3) (a) of the statutes is renumbered 121.905 (3) (a) 1. and amended to read:
121.905 (3) (a) 1. Calculate Except as provided under subd. 2., calculate the sum of the amount of aid received under ss. 121.08, 121.10 and 121.105 and subch. VI in the previous school year and property taxes levied for the previous school year, excluding funds described under s. 121.91 (4) (c), and the costs of the county handicapped children's education board program, as defined in s. 121.135 (2) (a) 2., for pupils who were school district residents and solely enrolled in a special education program provided by a county handicapped children's education board in the previous school year.
286,39 Section 39 . 121.905 (3) (a) 2. of the statutes is created to read:
121.905 (3) (a) 2. For a school district created under s. 117.105, for the school year beginning with the effective date of the reorganization, perform the following calculations:
a. Calculate the sum under subd. 1. for each of the school districts from which territory was detached to create the new school district.
b. For each of those school districts, divide the result in subd. 2. a. by the number of pupils enrolled in that school district in the previous school year.
c. For each of those school districts, multiply the result in subd. 2. b. by the number of pupils enrolled in that school district in the previous school year who resided in territory that was detached to create the new school district.
d. Calculate the sum of the amounts determined under subd. 2. c.
286,40 Section 40 . 121.905 (3) (b) of the statutes, as affected by 1997 Wisconsin Act 27, is renumbered 121.905 (3) (b) 1. and amended to read:
121.905 (3) (b) 1. Divide Except as provided under subd. 2., divide the result in par. (a) 1. by the sum of the average of the number of pupils enrolled in the 3 previous school years and the number of pupils enrolled who were school district residents and solely enrolled in a special education program provided by a county handicapped children's education board program in the previous school year.
286,41 Section 41 . 121.905 (3) (b) 2. of the statutes is created to read:
121.905 (3) (b) 2. For a school district created under s. 117.105, for the school year beginning with the effective date of the reorganization, divide the result in par. (a) 2. by the number of pupils who in the previous school year were enrolled in a school district from which territory was detached to create the new school district and who resided in the detached territory; for the school year beginning on the first July 1 following the effective date of the reorganization, divide the result in par. (a) 2. by the number of pupils in the previous school year; and for the school year beginning on the 2nd July 1 following the effective date of the reorganization, divide the result in par. (a) 2. by the average of the number of pupils in the 2 previous school years.
286,42 Section 42 . 121.905 (4) of the statutes is amended to read:
121.905 (4) A school district that is exempt from the revenue limits under this section sub. (2) may not increase its base revenue per member to an amount that is greater than its revenue ceiling unless that school district follows the procedures prescribed in s. 121.91 (3).
286,43 Section 43 . 121.91 (2m) (e) of the statutes is created to read:
121.91 (2m) (e) 1. Notwithstanding pars. (c) and (d), if a school district is created under s. 117.105, its revenue limit under this section for the school year beginning with the effective date of the reorganization shall be determined as follows except as provided under subs. (3) and (4):
a. Divide the result under s. 121.905 (3) (a) 2. by the total number of pupils who in the previous school year were enrolled in a school district from which territory was detached to create the new school district and who resided in the detached territory.
b. Add $206 to the result under subd. 1. a.
c. Multiply the result under subd. 1. b. by the number of pupils who in the previous school year were enrolled in a school district from which territory was detached to create the new school district and who resided in the detached territory, or by the number of pupils enrolled in the new school district in the current school year, whichever is greater.
2. If a school district is created under s. 117.105, the following adjustments to the calculations under pars. (c) and (d) apply for the 2 school years beginning on the July 1 following the effective date of the reorganization:
a. For the school year beginning on the first July 1 following the effective date of the reorganization the number of pupils in the previous school year shall be used under pars. (c) 1. and (d) 1. instead of the average of the number of pupils in the 3 previous school years, and for the school year beginning on the 2nd July 1 following the effective date of the reorganization the average of the number of pupils in the 2 previous school years shall be used under pars. (c) 1. and (d) 1. instead of the average of the number of pupils in the 3 previous school years.
b. For the school year beginning on the first July 1 following the effective date of the reorganization the average of the number of pupils in the current and the previous school years shall be used under pars. (c) 4. and (d) 4. instead of the average of the number of pupils in the current and the 2 preceding school years.
286,44 Section 44 . 121.91 (4) (c) 3. of the statutes is created to read:
121.91 (4) (c) 3. Funds needed for the payment of any general obligation debt service, including debt service on debt issued or reissued to fund or refund outstanding municipal obligations, interest on outstanding municipal obligations or the payment of related issuance costs or redemption premiums, authorized by a resolution of the school board and secured by the full faith and credit of the school district if the issuance of the debt was not subject to a referendum as a result of s. 67.05 (6a) (bg) or (7) (j) or 67.12 (12) (e) 2r. or (h).
286,45 Section 45 . 121.91 (4) (g) of the statutes is created to read:
121.91 (4) (g) The limit otherwise applicable to a school district from which territory is detached to create a school district under s. 117.105 is increased for the school year beginning with the effective date of the reorganization under s. 117.105 by an amount equal to 5% of the school district's state aid.
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