Sen. David S. Luechtefeld

Filed: 10/24/2011

 

 


 

 


 
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1
AMENDMENT TO SENATE BILL 1462

2    AMENDMENT NO. ______. Amend Senate Bill 1462 by replacing
3everything after the enacting clause with the following:
 
4    "Section 5. The School Code is amended by changing Section
518-8.05 as follows:
 
6    (105 ILCS 5/18-8.05)
7    Sec. 18-8.05. Basis for apportionment of general State
8financial aid and supplemental general State aid to the common
9schools for the 1998-1999 and subsequent school years.
 
10(A) General Provisions.
11    (1) The provisions of this Section apply to the 1998-1999
12and subsequent school years. The system of general State
13financial aid provided for in this Section is designed to
14assure that, through a combination of State financial aid and
15required local resources, the financial support provided each

 

 

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1pupil in Average Daily Attendance equals or exceeds a
2prescribed per pupil Foundation Level. This formula approach
3imputes a level of per pupil Available Local Resources and
4provides for the basis to calculate a per pupil level of
5general State financial aid that, when added to Available Local
6Resources, equals or exceeds the Foundation Level. The amount
7of per pupil general State financial aid for school districts,
8in general, varies in inverse relation to Available Local
9Resources. Per pupil amounts are based upon each school
10district's Average Daily Attendance as that term is defined in
11this Section.
12    (2) In addition to general State financial aid, school
13districts with specified levels or concentrations of pupils
14from low income households are eligible to receive supplemental
15general State financial aid grants as provided pursuant to
16subsection (H). The supplemental State aid grants provided for
17school districts under subsection (H) shall be appropriated for
18distribution to school districts as part of the same line item
19in which the general State financial aid of school districts is
20appropriated under this Section.
21    (3) To receive financial assistance under this Section,
22school districts are required to file claims with the State
23Board of Education, subject to the following requirements:
24        (a) Any school district which fails for any given
25    school year to maintain school as required by law, or to
26    maintain a recognized school is not eligible to file for

 

 

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1    such school year any claim upon the Common School Fund. In
2    case of nonrecognition of one or more attendance centers in
3    a school district otherwise operating recognized schools,
4    the claim of the district shall be reduced in the
5    proportion which the Average Daily Attendance in the
6    attendance center or centers bear to the Average Daily
7    Attendance in the school district. A "recognized school"
8    means any public school which meets the standards as
9    established for recognition by the State Board of
10    Education. A school district or attendance center not
11    having recognition status at the end of a school term is
12    entitled to receive State aid payments due upon a legal
13    claim which was filed while it was recognized.
14        (b) School district claims filed under this Section are
15    subject to Sections 18-9 and 18-12, except as otherwise
16    provided in this Section.
17        (c) If a school district operates a full year school
18    under Section 10-19.1, the general State aid to the school
19    district shall be determined by the State Board of
20    Education in accordance with this Section as near as may be
21    applicable.
22        (d) (Blank).
23    (4) Except as provided in subsections (H) and (L), the
24board of any district receiving any of the grants provided for
25in this Section may apply those funds to any fund so received
26for which that board is authorized to make expenditures by law.

 

 

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1    School districts are not required to exert a minimum
2Operating Tax Rate in order to qualify for assistance under
3this Section.
4    (5) As used in this Section the following terms, when
5capitalized, shall have the meaning ascribed herein:
6        (a) "Average Daily Attendance": A count of pupil
7    attendance in school, averaged as provided for in
8    subsection (C) and utilized in deriving per pupil financial
9    support levels.
10        (b) "Available Local Resources": A computation of
11    local financial support, calculated on the basis of Average
12    Daily Attendance and derived as provided pursuant to
13    subsection (D).
14        (c) "Corporate Personal Property Replacement Taxes":
15    Funds paid to local school districts pursuant to "An Act in
16    relation to the abolition of ad valorem personal property
17    tax and the replacement of revenues lost thereby, and
18    amending and repealing certain Acts and parts of Acts in
19    connection therewith", certified August 14, 1979, as
20    amended (Public Act 81-1st S.S.-1).
21        (d) "Foundation Level": A prescribed level of per pupil
22    financial support as provided for in subsection (B).
23        (e) "Operating Tax Rate": All school district property
24    taxes extended for all purposes, except Bond and Interest,
25    Summer School, Rent, Capital Improvement, and Vocational
26    Education Building purposes.
 

 

 

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1(B) Foundation Level.
2    (1) The Foundation Level is a figure established by the
3State representing the minimum level of per pupil financial
4support that should be available to provide for the basic
5education of each pupil in Average Daily Attendance. As set
6forth in this Section, each school district is assumed to exert
7a sufficient local taxing effort such that, in combination with
8the aggregate of general State financial aid provided the
9district, an aggregate of State and local resources are
10available to meet the basic education needs of pupils in the
11district.
12    (2) For the 1998-1999 school year, the Foundation Level of
13support is $4,225. For the 1999-2000 school year, the
14Foundation Level of support is $4,325. For the 2000-2001 school
15year, the Foundation Level of support is $4,425. For the
162001-2002 school year and 2002-2003 school year, the Foundation
17Level of support is $4,560. For the 2003-2004 school year, the
18Foundation Level of support is $4,810. For the 2004-2005 school
19year, the Foundation Level of support is $4,964. For the
202005-2006 school year, the Foundation Level of support is
21$5,164. For the 2006-2007 school year, the Foundation Level of
22support is $5,334. For the 2007-2008 school year, the
23Foundation Level of support is $5,734. For the 2008-2009 school
24year, the Foundation Level of support is $5,959.
25    (3) For the 2009-2010 school year and each school year

 

 

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1thereafter, the Foundation Level of support is $6,119 or such
2greater amount as may be established by law by the General
3Assembly.
 
4(C) Average Daily Attendance.
5    (1) For purposes of calculating general State aid pursuant
6to subsection (E), an Average Daily Attendance figure shall be
7utilized. The Average Daily Attendance figure for formula
8calculation purposes shall be the monthly average of the actual
9number of pupils in attendance of each school district, as
10further averaged for the best 3 months of pupil attendance for
11each school district. In compiling the figures for the number
12of pupils in attendance, school districts and the State Board
13of Education shall, for purposes of general State aid funding,
14conform attendance figures to the requirements of subsection
15(F).
16    (2) The Average Daily Attendance figures utilized in
17subsection (E) shall be the requisite attendance data for the
18school year immediately preceding the school year for which
19general State aid is being calculated or the average of the
20attendance data for the 3 preceding school years, whichever is
21greater. The Average Daily Attendance figures utilized in
22subsection (H) shall be the requisite attendance data for the
23school year immediately preceding the school year for which
24general State aid is being calculated.
 

 

 

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1(D) Available Local Resources.
2    (1) For purposes of calculating general State aid pursuant
3to subsection (E), a representation of Available Local
4Resources per pupil, as that term is defined and determined in
5this subsection, shall be utilized. Available Local Resources
6per pupil shall include a calculated dollar amount representing
7local school district revenues from local property taxes and
8from Corporate Personal Property Replacement Taxes, expressed
9on the basis of pupils in Average Daily Attendance. Calculation
10of Available Local Resources shall exclude any tax amnesty
11funds received as a result of Public Act 93-26.
12    (2) In determining a school district's revenue from local
13property taxes, the State Board of Education shall utilize the
14equalized assessed valuation of all taxable property of each
15school district as of September 30 of the previous year. The
16equalized assessed valuation utilized shall be obtained and
17determined as provided in subsection (G).
18    (3) For school districts maintaining grades kindergarten
19through 12, local property tax revenues per pupil shall be
20calculated as the product of the applicable equalized assessed
21valuation for the district multiplied by 3.00%, and divided by
22the district's Average Daily Attendance figure. For school
23districts maintaining grades kindergarten through 8, local
24property tax revenues per pupil shall be calculated as the
25product of the applicable equalized assessed valuation for the
26district multiplied by 2.30%, and divided by the district's

 

 

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1Average Daily Attendance figure. For school districts
2maintaining grades 9 through 12, local property tax revenues
3per pupil shall be the applicable equalized assessed valuation
4of the district multiplied by 1.05%, and divided by the
5district's Average Daily Attendance figure.
6    For partial elementary unit districts created pursuant to
7Article 11E of this Code, local property tax revenues per pupil
8shall be calculated as the product of the equalized assessed
9valuation for property within the partial elementary unit
10district for elementary purposes, as defined in Article 11E of
11this Code, multiplied by 2.06% and divided by the district's
12Average Daily Attendance figure, plus the product of the
13equalized assessed valuation for property within the partial
14elementary unit district for high school purposes, as defined
15in Article 11E of this Code, multiplied by 0.94% and divided by
16the district's Average Daily Attendance figure.
17    (4) The Corporate Personal Property Replacement Taxes paid
18to each school district during the calendar year one year
19before the calendar year in which a school year begins, divided
20by the Average Daily Attendance figure for that district, shall
21be added to the local property tax revenues per pupil as
22derived by the application of the immediately preceding
23paragraph (3). The sum of these per pupil figures for each
24school district shall constitute Available Local Resources as
25that term is utilized in subsection (E) in the calculation of
26general State aid.
 

 

 

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1(E) Computation of General State Aid.
2    (1) For each school year, the amount of general State aid
3allotted to a school district shall be computed by the State
4Board of Education as provided in this subsection.
5    (2) For any school district for which Available Local
6Resources per pupil is less than the product of 0.93 times the
7Foundation Level, general State aid for that district shall be
8calculated as an amount equal to the Foundation Level minus
9Available Local Resources, multiplied by the Average Daily
10Attendance of the school district.
11    (3) For any school district for which Available Local
12Resources per pupil is equal to or greater than the product of
130.93 times the Foundation Level and less than the product of
141.75 times the Foundation Level, the general State aid per
15pupil shall be a decimal proportion of the Foundation Level
16derived using a linear algorithm. Under this linear algorithm,
17the calculated general State aid per pupil shall decline in
18direct linear fashion from 0.07 times the Foundation Level for
19a school district with Available Local Resources equal to the
20product of 0.93 times the Foundation Level, to 0.05 times the
21Foundation Level for a school district with Available Local
22Resources equal to the product of 1.75 times the Foundation
23Level. The allocation of general State aid for school districts
24subject to this paragraph 3 shall be the calculated general
25State aid per pupil figure multiplied by the Average Daily

 

 

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1Attendance of the school district.
2    (4) For any school district for which Available Local
3Resources per pupil equals or exceeds the product of 1.75 times
4the Foundation Level, the general State aid for the school
5district shall be calculated as the product of $218 multiplied
6by the Average Daily Attendance of the school district.
7    (5) The amount of general State aid allocated to a school
8district for the 1999-2000 school year meeting the requirements
9set forth in paragraph (4) of subsection (G) shall be increased
10by an amount equal to the general State aid that would have
11been received by the district for the 1998-1999 school year by
12utilizing the Extension Limitation Equalized Assessed
13Valuation as calculated in paragraph (4) of subsection (G) less
14the general State aid allotted for the 1998-1999 school year.
15This amount shall be deemed a one time increase, and shall not
16affect any future general State aid allocations.
 
17(F) Compilation of Average Daily Attendance.
18    (1) Each school district shall, by July 1 of each year,
19submit to the State Board of Education, on forms prescribed by
20the State Board of Education, attendance figures for the school
21year that began in the preceding calendar year. The attendance
22information so transmitted shall identify the average daily
23attendance figures for each month of the school year. Beginning
24with the general State aid claim form for the 2002-2003 school
25year, districts shall calculate Average Daily Attendance as

 

 

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1provided in subdivisions (a), (b), and (c) of this paragraph
2(1).
3        (a) In districts that do not hold year-round classes,
4    days of attendance in August shall be added to the month of
5    September and any days of attendance in June shall be added
6    to the month of May.
7        (b) In districts in which all buildings hold year-round
8    classes, days of attendance in July and August shall be
9    added to the month of September and any days of attendance
10    in June shall be added to the month of May.
11        (c) In districts in which some buildings, but not all,
12    hold year-round classes, for the non-year-round buildings,
13    days of attendance in August shall be added to the month of
14    September and any days of attendance in June shall be added
15    to the month of May. The average daily attendance for the
16    year-round buildings shall be computed as provided in
17    subdivision (b) of this paragraph (1). To calculate the
18    Average Daily Attendance for the district, the average
19    daily attendance for the year-round buildings shall be
20    multiplied by the days in session for the non-year-round
21    buildings for each month and added to the monthly
22    attendance of the non-year-round buildings.
23    Except as otherwise provided in this Section, days of
24attendance by pupils shall be counted only for sessions of not
25less than 5 clock hours of school work per day under direct
26supervision of: (i) teachers, or (ii) non-teaching personnel or

 

 

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1volunteer personnel when engaging in non-teaching duties and
2supervising in those instances specified in subsection (a) of
3Section 10-22.34 and paragraph 10 of Section 34-18, with pupils
4of legal school age and in kindergarten and grades 1 through
512.
6    Days of attendance by tuition pupils shall be accredited
7only to the districts that pay the tuition to a recognized
8school.
9    (2) Days of attendance by pupils of less than 5 clock hours
10of school shall be subject to the following provisions in the
11compilation of Average Daily Attendance.
12        (a) Pupils regularly enrolled in a public school for
13    only a part of the school day may be counted on the basis
14    of 1/6 day for every class hour of instruction of 40
15    minutes or more attended pursuant to such enrollment,
16    unless a pupil is enrolled in a block-schedule format of 80
17    minutes or more of instruction, in which case the pupil may
18    be counted on the basis of the proportion of minutes of
19    school work completed each day to the minimum number of
20    minutes that school work is required to be held that day.
21        (b) (Blank). Days of attendance may be less than 5
22    clock hours on the opening and closing of the school term,
23    and upon the first day of pupil attendance, if preceded by
24    a day or days utilized as an institute or teachers'
25    workshop.
26        (c) A session of 4 or more clock hours may be counted

 

 

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1    as a day of attendance upon certification by the regional
2    superintendent, and approved by the State Superintendent
3    of Education to the extent that the district has been
4    forced to use daily multiple sessions.
5        (d) A session of 3 or more clock hours may be counted
6    as a day of attendance (1) when the remainder of the school
7    day or at least 2 hours in the evening of that day is
8    utilized for an in-service training program for teachers,
9    up to a maximum of 5 days per school year, provided a
10    district conducts an in-service training program for
11    teachers in accordance with Section 10-22.39 of this Code;
12    or, in lieu of 4 such days, 2 full days may be used, in
13    which event each such day may be counted as a day required
14    for a legal school calendar pursuant to Section 10-19 of
15    this Code; (1.5) when, of the 5 days allowed under item
16    (1), a maximum of 4 days are used for parent-teacher
17    conferences, or, in lieu of 4 such days, 2 full days are
18    used, in which case each such day may be counted as a
19    calendar day required under Section 10-19 of this Code,
20    provided that the full-day, parent-teacher conference
21    consists of (i) a minimum of 5 clock hours of
22    parent-teacher conferences, (ii) both a minimum of 2 clock
23    hours of parent-teacher conferences held in the evening
24    following a full day of student attendance, as specified in
25    subsection (F)(1)(c), and a minimum of 3 clock hours of
26    parent-teacher conferences held on the day immediately

 

 

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1    following evening parent-teacher conferences, or (iii)
2    multiple parent-teacher conferences held in the evenings
3    following full days of student attendance, as specified in
4    subsection (F)(1)(c), in which the time used for the
5    parent-teacher conferences is equivalent to a minimum of 5
6    clock hours; and (2) when days in addition to those
7    provided in items (1) and (1.5) are scheduled by a school
8    pursuant to its school improvement plan adopted under
9    Article 34 or its revised or amended school improvement
10    plan adopted under Article 2, provided that (i) such
11    sessions of 3 or more clock hours are scheduled to occur at
12    regular intervals, (ii) the remainder of the school days in
13    which such sessions occur are utilized for in-service
14    training programs or other staff development activities
15    for teachers, and (iii) a sufficient number of minutes of
16    school work under the direct supervision of teachers are
17    added to the school days between such regularly scheduled
18    sessions to accumulate not less than the number of minutes
19    by which such sessions of 3 or more clock hours fall short
20    of 5 clock hours. Any full days used for the purposes of
21    this paragraph shall not be considered for computing
22    average daily attendance. Days scheduled for in-service
23    training programs, staff development activities, or
24    parent-teacher conferences may be scheduled separately for
25    different grade levels and different attendance centers of
26    the district.

 

 

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1        (e) A session of not less than one clock hour of
2    teaching hospitalized or homebound pupils on-site or by
3    telephone to the classroom may be counted as 1/2 day of
4    attendance, however these pupils must receive 4 or more
5    clock hours of instruction to be counted for a full day of
6    attendance.
7        (f) A session of at least 4 clock hours may be counted
8    as a day of attendance for first grade pupils, and pupils
9    in full day kindergartens, and a session of 2 or more hours
10    may be counted as 1/2 day of attendance by pupils in
11    kindergartens which provide only 1/2 day of attendance.
12        (g) For children with disabilities who are below the
13    age of 6 years and who cannot attend 2 or more clock hours
14    because of their disability or immaturity, a session of not
15    less than one clock hour may be counted as 1/2 day of
16    attendance; however for such children whose educational
17    needs so require a session of 4 or more clock hours may be
18    counted as a full day of attendance.
19        (h) A recognized kindergarten which provides for only
20    1/2 day of attendance by each pupil shall not have more
21    than 1/2 day of attendance counted in any one day. However,
22    kindergartens may count 2 1/2 days of attendance in any 5
23    consecutive school days. When a pupil attends such a
24    kindergarten for 2 half days on any one school day, the
25    pupil shall have the following day as a day absent from
26    school, unless the school district obtains permission in

 

 

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1    writing from the State Superintendent of Education.
2    Attendance at kindergartens which provide for a full day of
3    attendance by each pupil shall be counted the same as
4    attendance by first grade pupils. Only the first year of
5    attendance in one kindergarten shall be counted, except in
6    case of children who entered the kindergarten in their
7    fifth year whose educational development requires a second
8    year of kindergarten as determined under the rules and
9    regulations of the State Board of Education.
10        (i) On the days when the Prairie State Achievement
11    Examination is administered under subsection (c) of
12    Section 2-3.64 of this Code, the day of attendance for a
13    pupil whose school day must be shortened to accommodate
14    required testing procedures may be less than 5 clock hours
15    and shall be counted towards the 176 days of actual pupil
16    attendance required under Section 10-19 of this Code,
17    provided that a sufficient number of minutes of school work
18    in excess of 5 clock hours are first completed on other
19    school days to compensate for the loss of school work on
20    the examination days.
21        (j) Pupils enrolled in a remote educational program
22    established under Section 10-29 of this Code may be counted
23    on the basis of one-fifth day of attendance for every clock
24    hour of instruction attended in the remote educational
25    program, provided that, in any month, the school district
26    may not claim for a student enrolled in a remote

 

 

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1    educational program more days of attendance than the
2    maximum number of days of attendance the district can claim
3    (i) for students enrolled in a building holding year-round
4    classes if the student is classified as participating in
5    the remote educational program on a year-round schedule or
6    (ii) for students enrolled in a building not holding
7    year-round classes if the student is not classified as
8    participating in the remote educational program on a
9    year-round schedule.
 
10(G) Equalized Assessed Valuation Data.
11    (1) For purposes of the calculation of Available Local
12Resources required pursuant to subsection (D), the State Board
13of Education shall secure from the Department of Revenue the
14value as equalized or assessed by the Department of Revenue of
15all taxable property of every school district, together with
16(i) the applicable tax rate used in extending taxes for the
17funds of the district as of September 30 of the previous year
18and (ii) the limiting rate for all school districts subject to
19property tax extension limitations as imposed under the
20Property Tax Extension Limitation Law.
21    The Department of Revenue shall add to the equalized
22assessed value of all taxable property of each school district
23situated entirely or partially within a county that is or was
24subject to the provisions of Section 15-176 or 15-177 of the
25Property Tax Code (a) an amount equal to the total amount by

 

 

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1which the homestead exemption allowed under Section 15-176 or
215-177 of the Property Tax Code for real property situated in
3that school district exceeds the total amount that would have
4been allowed in that school district if the maximum reduction
5under Section 15-176 was (i) $4,500 in Cook County or $3,500 in
6all other counties in tax year 2003 or (ii) $5,000 in all
7counties in tax year 2004 and thereafter and (b) an amount
8equal to the aggregate amount for the taxable year of all
9additional exemptions under Section 15-175 of the Property Tax
10Code for owners with a household income of $30,000 or less. The
11county clerk of any county that is or was subject to the
12provisions of Section 15-176 or 15-177 of the Property Tax Code
13shall annually calculate and certify to the Department of
14Revenue for each school district all homestead exemption
15amounts under Section 15-176 or 15-177 of the Property Tax Code
16and all amounts of additional exemptions under Section 15-175
17of the Property Tax Code for owners with a household income of
18$30,000 or less. It is the intent of this paragraph that if the
19general homestead exemption for a parcel of property is
20determined under Section 15-176 or 15-177 of the Property Tax
21Code rather than Section 15-175, then the calculation of
22Available Local Resources shall not be affected by the
23difference, if any, between the amount of the general homestead
24exemption allowed for that parcel of property under Section
2515-176 or 15-177 of the Property Tax Code and the amount that
26would have been allowed had the general homestead exemption for

 

 

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1that parcel of property been determined under Section 15-175 of
2the Property Tax Code. It is further the intent of this
3paragraph that if additional exemptions are allowed under
4Section 15-175 of the Property Tax Code for owners with a
5household income of less than $30,000, then the calculation of
6Available Local Resources shall not be affected by the
7difference, if any, because of those additional exemptions.
8    This equalized assessed valuation, as adjusted further by
9the requirements of this subsection, shall be utilized in the
10calculation of Available Local Resources.
11    (2) The equalized assessed valuation in paragraph (1) shall
12be adjusted, as applicable, in the following manner:
13        (a) For the purposes of calculating State aid under
14    this Section, with respect to any part of a school district
15    within a redevelopment project area in respect to which a
16    municipality has adopted tax increment allocation
17    financing pursuant to the Tax Increment Allocation
18    Redevelopment Act, Sections 11-74.4-1 through 11-74.4-11
19    of the Illinois Municipal Code or the Industrial Jobs
20    Recovery Law, Sections 11-74.6-1 through 11-74.6-50 of the
21    Illinois Municipal Code, no part of the current equalized
22    assessed valuation of real property located in any such
23    project area which is attributable to an increase above the
24    total initial equalized assessed valuation of such
25    property shall be used as part of the equalized assessed
26    valuation of the district, until such time as all

 

 

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1    redevelopment project costs have been paid, as provided in
2    Section 11-74.4-8 of the Tax Increment Allocation
3    Redevelopment Act or in Section 11-74.6-35 of the
4    Industrial Jobs Recovery Law. For the purpose of the
5    equalized assessed valuation of the district, the total
6    initial equalized assessed valuation or the current
7    equalized assessed valuation, whichever is lower, shall be
8    used until such time as all redevelopment project costs
9    have been paid.
10        (b) The real property equalized assessed valuation for
11    a school district shall be adjusted by subtracting from the
12    real property value as equalized or assessed by the
13    Department of Revenue for the district an amount computed
14    by dividing the amount of any abatement of taxes under
15    Section 18-170 of the Property Tax Code by 3.00% for a
16    district maintaining grades kindergarten through 12, by
17    2.30% for a district maintaining grades kindergarten
18    through 8, or by 1.05% for a district maintaining grades 9
19    through 12 and adjusted by an amount computed by dividing
20    the amount of any abatement of taxes under subsection (a)
21    of Section 18-165 of the Property Tax Code by the same
22    percentage rates for district type as specified in this
23    subparagraph (b).
24    (3) For the 1999-2000 school year and each school year
25thereafter, if a school district meets all of the criteria of
26this subsection (G)(3), the school district's Available Local

 

 

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1Resources shall be calculated under subsection (D) using the
2district's Extension Limitation Equalized Assessed Valuation
3as calculated under this subsection (G)(3).
4    For purposes of this subsection (G)(3) the following terms
5shall have the following meanings:
6        "Budget Year": The school year for which general State
7    aid is calculated and awarded under subsection (E).
8        "Base Tax Year": The property tax levy year used to
9    calculate the Budget Year allocation of general State aid.
10        "Preceding Tax Year": The property tax levy year
11    immediately preceding the Base Tax Year.
12        "Base Tax Year's Tax Extension": The product of the
13    equalized assessed valuation utilized by the County Clerk
14    in the Base Tax Year multiplied by the limiting rate as
15    calculated by the County Clerk and defined in the Property
16    Tax Extension Limitation Law.
17        "Preceding Tax Year's Tax Extension": The product of
18    the equalized assessed valuation utilized by the County
19    Clerk in the Preceding Tax Year multiplied by the Operating
20    Tax Rate as defined in subsection (A).
21        "Extension Limitation Ratio": A numerical ratio,
22    certified by the County Clerk, in which the numerator is
23    the Base Tax Year's Tax Extension and the denominator is
24    the Preceding Tax Year's Tax Extension.
25        "Operating Tax Rate": The operating tax rate as defined
26    in subsection (A).

 

 

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1    If a school district is subject to property tax extension
2limitations as imposed under the Property Tax Extension
3Limitation Law, the State Board of Education shall calculate
4the Extension Limitation Equalized Assessed Valuation of that
5district. For the 1999-2000 school year, the Extension
6Limitation Equalized Assessed Valuation of a school district as
7calculated by the State Board of Education shall be equal to
8the product of the district's 1996 Equalized Assessed Valuation
9and the district's Extension Limitation Ratio. Except as
10otherwise provided in this paragraph for a school district that
11has approved or does approve an increase in its limiting rate,
12for the 2000-2001 school year and each school year thereafter,
13the Extension Limitation Equalized Assessed Valuation of a
14school district as calculated by the State Board of Education
15shall be equal to the product of the Equalized Assessed
16Valuation last used in the calculation of general State aid and
17the district's Extension Limitation Ratio. If the Extension
18Limitation Equalized Assessed Valuation of a school district as
19calculated under this subsection (G)(3) is less than the
20district's equalized assessed valuation as calculated pursuant
21to subsections (G)(1) and (G)(2), then for purposes of
22calculating the district's general State aid for the Budget
23Year pursuant to subsection (E), that Extension Limitation
24Equalized Assessed Valuation shall be utilized to calculate the
25district's Available Local Resources under subsection (D). For
26the 2009-2010 school year and each school year thereafter, if a

 

 

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1school district has approved or does approve an increase in its
2limiting rate, pursuant to Section 18-190 of the Property Tax
3Code, affecting the Base Tax Year, the Extension Limitation
4Equalized Assessed Valuation of the school district, as
5calculated by the State Board of Education, shall be equal to
6the product of the Equalized Assessed Valuation last used in
7the calculation of general State aid times an amount equal to
8one plus the percentage increase, if any, in the Consumer Price
9Index for all Urban Consumers for all items published by the
10United States Department of Labor for the 12-month calendar
11year preceding the Base Tax Year, plus the Equalized Assessed
12Valuation of new property, annexed property, and recovered tax
13increment value and minus the Equalized Assessed Valuation of
14disconnected property. New property and recovered tax
15increment value shall have the meanings set forth in the
16Property Tax Extension Limitation Law.
17    Partial elementary unit districts created in accordance
18with Article 11E of this Code shall not be eligible for the
19adjustment in this subsection (G)(3) until the fifth year
20following the effective date of the reorganization.
21    (3.5) For the 2010-2011 school year and each school year
22thereafter, if a school district's boundaries span multiple
23counties, then the Department of Revenue shall send to the
24State Board of Education, for the purpose of calculating
25general State aid, the limiting rate and individual rates by
26purpose for the county that contains the majority of the school

 

 

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1district's Equalized Assessed Valuation.
2    (4) For the purposes of calculating general State aid for
3the 1999-2000 school year only, if a school district
4experienced a triennial reassessment on the equalized assessed
5valuation used in calculating its general State financial aid
6apportionment for the 1998-1999 school year, the State Board of
7Education shall calculate the Extension Limitation Equalized
8Assessed Valuation that would have been used to calculate the
9district's 1998-1999 general State aid. This amount shall equal
10the product of the equalized assessed valuation used to
11calculate general State aid for the 1997-1998 school year and
12the district's Extension Limitation Ratio. If the Extension
13Limitation Equalized Assessed Valuation of the school district
14as calculated under this paragraph (4) is less than the
15district's equalized assessed valuation utilized in
16calculating the district's 1998-1999 general State aid
17allocation, then for purposes of calculating the district's
18general State aid pursuant to paragraph (5) of subsection (E),
19that Extension Limitation Equalized Assessed Valuation shall
20be utilized to calculate the district's Available Local
21Resources.
22    (5) For school districts having a majority of their
23equalized assessed valuation in any county except Cook, DuPage,
24Kane, Lake, McHenry, or Will, if the amount of general State
25aid allocated to the school district for the 1999-2000 school
26year under the provisions of subsection (E), (H), and (J) of

 

 

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1this Section is less than the amount of general State aid
2allocated to the district for the 1998-1999 school year under
3these subsections, then the general State aid of the district
4for the 1999-2000 school year only shall be increased by the
5difference between these amounts. The total payments made under
6this paragraph (5) shall not exceed $14,000,000. Claims shall
7be prorated if they exceed $14,000,000.
 
8(H) Supplemental General State Aid.
9    (1) In addition to the general State aid a school district
10is allotted pursuant to subsection (E), qualifying school
11districts shall receive a grant, paid in conjunction with a
12district's payments of general State aid, for supplemental
13general State aid based upon the concentration level of
14children from low-income households within the school
15district. Supplemental State aid grants provided for school
16districts under this subsection shall be appropriated for
17distribution to school districts as part of the same line item
18in which the general State financial aid of school districts is
19appropriated under this Section.
20    (1.5) This paragraph (1.5) applies only to those school
21years preceding the 2003-2004 school year. For purposes of this
22subsection (H), the term "Low-Income Concentration Level"
23shall be the low-income eligible pupil count from the most
24recently available federal census divided by the Average Daily
25Attendance of the school district. If, however, (i) the

 

 

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1percentage decrease from the 2 most recent federal censuses in
2the low-income eligible pupil count of a high school district
3with fewer than 400 students exceeds by 75% or more the
4percentage change in the total low-income eligible pupil count
5of contiguous elementary school districts, whose boundaries
6are coterminous with the high school district, or (ii) a high
7school district within 2 counties and serving 5 elementary
8school districts, whose boundaries are coterminous with the
9high school district, has a percentage decrease from the 2 most
10recent federal censuses in the low-income eligible pupil count
11and there is a percentage increase in the total low-income
12eligible pupil count of a majority of the elementary school
13districts in excess of 50% from the 2 most recent federal
14censuses, then the high school district's low-income eligible
15pupil count from the earlier federal census shall be the number
16used as the low-income eligible pupil count for the high school
17district, for purposes of this subsection (H). The changes made
18to this paragraph (1) by Public Act 92-28 shall apply to
19supplemental general State aid grants for school years
20preceding the 2003-2004 school year that are paid in fiscal
21year 1999 or thereafter and to any State aid payments made in
22fiscal year 1994 through fiscal year 1998 pursuant to
23subsection 1(n) of Section 18-8 of this Code (which was
24repealed on July 1, 1998), and any high school district that is
25affected by Public Act 92-28 is entitled to a recomputation of
26its supplemental general State aid grant or State aid paid in

 

 

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1any of those fiscal years. This recomputation shall not be
2affected by any other funding.
3    (1.10) This paragraph (1.10) applies to the 2003-2004
4school year and each school year thereafter. For purposes of
5this subsection (H), the term "Low-Income Concentration Level"
6shall, for each fiscal year, be the low-income eligible pupil
7count as of July 1 of the immediately preceding fiscal year (as
8determined by the Department of Human Services based on the
9number of pupils who are eligible for at least one of the
10following low income programs: Medicaid, the Children's Health
11Insurance Program, TANF, or Food Stamps, excluding pupils who
12are eligible for services provided by the Department of
13Children and Family Services, averaged over the 2 immediately
14preceding fiscal years for fiscal year 2004 and over the 3
15immediately preceding fiscal years for each fiscal year
16thereafter) divided by the Average Daily Attendance of the
17school district.
18    (2) Supplemental general State aid pursuant to this
19subsection (H) shall be provided as follows for the 1998-1999,
201999-2000, and 2000-2001 school years only:
21        (a) For any school district with a Low Income
22    Concentration Level of at least 20% and less than 35%, the
23    grant for any school year shall be $800 multiplied by the
24    low income eligible pupil count.
25        (b) For any school district with a Low Income
26    Concentration Level of at least 35% and less than 50%, the

 

 

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1    grant for the 1998-1999 school year shall be $1,100
2    multiplied by the low income eligible pupil count.
3        (c) For any school district with a Low Income
4    Concentration Level of at least 50% and less than 60%, the
5    grant for the 1998-99 school year shall be $1,500
6    multiplied by the low income eligible pupil count.
7        (d) For any school district with a Low Income
8    Concentration Level of 60% or more, the grant for the
9    1998-99 school year shall be $1,900 multiplied by the low
10    income eligible pupil count.
11        (e) For the 1999-2000 school year, the per pupil amount
12    specified in subparagraphs (b), (c), and (d) immediately
13    above shall be increased to $1,243, $1,600, and $2,000,
14    respectively.
15        (f) For the 2000-2001 school year, the per pupil
16    amounts specified in subparagraphs (b), (c), and (d)
17    immediately above shall be $1,273, $1,640, and $2,050,
18    respectively.
19    (2.5) Supplemental general State aid pursuant to this
20subsection (H) shall be provided as follows for the 2002-2003
21school year:
22        (a) For any school district with a Low Income
23    Concentration Level of less than 10%, the grant for each
24    school year shall be $355 multiplied by the low income
25    eligible pupil count.
26        (b) For any school district with a Low Income

 

 

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1    Concentration Level of at least 10% and less than 20%, the
2    grant for each school year shall be $675 multiplied by the
3    low income eligible pupil count.
4        (c) For any school district with a Low Income
5    Concentration Level of at least 20% and less than 35%, the
6    grant for each school year shall be $1,330 multiplied by
7    the low income eligible pupil count.
8        (d) For any school district with a Low Income
9    Concentration Level of at least 35% and less than 50%, the
10    grant for each school year shall be $1,362 multiplied by
11    the low income eligible pupil count.
12        (e) For any school district with a Low Income
13    Concentration Level of at least 50% and less than 60%, the
14    grant for each school year shall be $1,680 multiplied by
15    the low income eligible pupil count.
16        (f) For any school district with a Low Income
17    Concentration Level of 60% or more, the grant for each
18    school year shall be $2,080 multiplied by the low income
19    eligible pupil count.
20    (2.10) Except as otherwise provided, supplemental general
21State aid pursuant to this subsection (H) shall be provided as
22follows for the 2003-2004 school year and each school year
23thereafter:
24        (a) For any school district with a Low Income
25    Concentration Level of 15% or less, the grant for each
26    school year shall be $355 multiplied by the low income

 

 

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1    eligible pupil count.
2        (b) For any school district with a Low Income
3    Concentration Level greater than 15%, the grant for each
4    school year shall be $294.25 added to the product of $2,700
5    and the square of the Low Income Concentration Level, all
6    multiplied by the low income eligible pupil count.
7    For the 2003-2004 school year and each school year
8thereafter through the 2008-2009 school year only, the grant
9shall be no less than the grant for the 2002-2003 school year.
10For the 2009-2010 school year only, the grant shall be no less
11than the grant for the 2002-2003 school year multiplied by
120.66. For the 2010-2011 school year only, the grant shall be no
13less than the grant for the 2002-2003 school year multiplied by
140.33. Notwithstanding the provisions of this paragraph to the
15contrary, if for any school year supplemental general State aid
16grants are prorated as provided in paragraph (1) of this
17subsection (H), then the grants under this paragraph shall be
18prorated.
19    For the 2003-2004 school year only, the grant shall be no
20greater than the grant received during the 2002-2003 school
21year added to the product of 0.25 multiplied by the difference
22between the grant amount calculated under subsection (a) or (b)
23of this paragraph (2.10), whichever is applicable, and the
24grant received during the 2002-2003 school year. For the
252004-2005 school year only, the grant shall be no greater than
26the grant received during the 2002-2003 school year added to

 

 

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1the product of 0.50 multiplied by the difference between the
2grant amount calculated under subsection (a) or (b) of this
3paragraph (2.10), whichever is applicable, and the grant
4received during the 2002-2003 school year. For the 2005-2006
5school year only, the grant shall be no greater than the grant
6received during the 2002-2003 school year added to the product
7of 0.75 multiplied by the difference between the grant amount
8calculated under subsection (a) or (b) of this paragraph
9(2.10), whichever is applicable, and the grant received during
10the 2002-2003 school year.
11    (3) School districts with an Average Daily Attendance of
12more than 1,000 and less than 50,000 that qualify for
13supplemental general State aid pursuant to this subsection
14shall submit a plan to the State Board of Education prior to
15October 30 of each year for the use of the funds resulting from
16this grant of supplemental general State aid for the
17improvement of instruction in which priority is given to
18meeting the education needs of disadvantaged children. Such
19plan shall be submitted in accordance with rules and
20regulations promulgated by the State Board of Education.
21    (4) School districts with an Average Daily Attendance of
2250,000 or more that qualify for supplemental general State aid
23pursuant to this subsection shall be required to distribute
24from funds available pursuant to this Section, no less than
25$261,000,000 in accordance with the following requirements:
26        (a) The required amounts shall be distributed to the

 

 

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1    attendance centers within the district in proportion to the
2    number of pupils enrolled at each attendance center who are
3    eligible to receive free or reduced-price lunches or
4    breakfasts under the federal Child Nutrition Act of 1966
5    and under the National School Lunch Act during the
6    immediately preceding school year.
7        (b) The distribution of these portions of supplemental
8    and general State aid among attendance centers according to
9    these requirements shall not be compensated for or
10    contravened by adjustments of the total of other funds
11    appropriated to any attendance centers, and the Board of
12    Education shall utilize funding from one or several sources
13    in order to fully implement this provision annually prior
14    to the opening of school.
15        (c) Each attendance center shall be provided by the
16    school district a distribution of noncategorical funds and
17    other categorical funds to which an attendance center is
18    entitled under law in order that the general State aid and
19    supplemental general State aid provided by application of
20    this subsection supplements rather than supplants the
21    noncategorical funds and other categorical funds provided
22    by the school district to the attendance centers.
23        (d) Any funds made available under this subsection that
24    by reason of the provisions of this subsection are not
25    required to be allocated and provided to attendance centers
26    may be used and appropriated by the board of the district

 

 

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1    for any lawful school purpose.
2        (e) Funds received by an attendance center pursuant to
3    this subsection shall be used by the attendance center at
4    the discretion of the principal and local school council
5    for programs to improve educational opportunities at
6    qualifying schools through the following programs and
7    services: early childhood education, reduced class size or
8    improved adult to student classroom ratio, enrichment
9    programs, remedial assistance, attendance improvement, and
10    other educationally beneficial expenditures which
11    supplement the regular and basic programs as determined by
12    the State Board of Education. Funds provided shall not be
13    expended for any political or lobbying purposes as defined
14    by board rule.
15        (f) Each district subject to the provisions of this
16    subdivision (H)(4) shall submit an acceptable plan to meet
17    the educational needs of disadvantaged children, in
18    compliance with the requirements of this paragraph, to the
19    State Board of Education prior to July 15 of each year.
20    This plan shall be consistent with the decisions of local
21    school councils concerning the school expenditure plans
22    developed in accordance with part 4 of Section 34-2.3. The
23    State Board shall approve or reject the plan within 60 days
24    after its submission. If the plan is rejected, the district
25    shall give written notice of intent to modify the plan
26    within 15 days of the notification of rejection and then

 

 

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1    submit a modified plan within 30 days after the date of the
2    written notice of intent to modify. Districts may amend
3    approved plans pursuant to rules promulgated by the State
4    Board of Education.
5        Upon notification by the State Board of Education that
6    the district has not submitted a plan prior to July 15 or a
7    modified plan within the time period specified herein, the
8    State aid funds affected by that plan or modified plan
9    shall be withheld by the State Board of Education until a
10    plan or modified plan is submitted.
11        If the district fails to distribute State aid to
12    attendance centers in accordance with an approved plan, the
13    plan for the following year shall allocate funds, in
14    addition to the funds otherwise required by this
15    subsection, to those attendance centers which were
16    underfunded during the previous year in amounts equal to
17    such underfunding.
18        For purposes of determining compliance with this
19    subsection in relation to the requirements of attendance
20    center funding, each district subject to the provisions of
21    this subsection shall submit as a separate document by
22    December 1 of each year a report of expenditure data for
23    the prior year in addition to any modification of its
24    current plan. If it is determined that there has been a
25    failure to comply with the expenditure provisions of this
26    subsection regarding contravention or supplanting, the

 

 

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1    State Superintendent of Education shall, within 60 days of
2    receipt of the report, notify the district and any affected
3    local school council. The district shall within 45 days of
4    receipt of that notification inform the State
5    Superintendent of Education of the remedial or corrective
6    action to be taken, whether by amendment of the current
7    plan, if feasible, or by adjustment in the plan for the
8    following year. Failure to provide the expenditure report
9    or the notification of remedial or corrective action in a
10    timely manner shall result in a withholding of the affected
11    funds.
12        The State Board of Education shall promulgate rules and
13    regulations to implement the provisions of this
14    subsection. No funds shall be released under this
15    subdivision (H)(4) to any district that has not submitted a
16    plan that has been approved by the State Board of
17    Education.
 
18(I) (Blank).
 
19(J) (Blank).
 
20(K) Grants to Laboratory and Alternative Schools.
21    In calculating the amount to be paid to the governing board
22of a public university that operates a laboratory school under
23this Section or to any alternative school that is operated by a

 

 

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1regional superintendent of schools, the State Board of
2Education shall require by rule such reporting requirements as
3it deems necessary.
4    As used in this Section, "laboratory school" means a public
5school which is created and operated by a public university and
6approved by the State Board of Education. The governing board
7of a public university which receives funds from the State
8Board under this subsection (K) may not increase the number of
9students enrolled in its laboratory school from a single
10district, if that district is already sending 50 or more
11students, except under a mutual agreement between the school
12board of a student's district of residence and the university
13which operates the laboratory school. A laboratory school may
14not have more than 1,000 students, excluding students with
15disabilities in a special education program.
16    As used in this Section, "alternative school" means a
17public school which is created and operated by a Regional
18Superintendent of Schools and approved by the State Board of
19Education. Such alternative schools may offer courses of
20instruction for which credit is given in regular school
21programs, courses to prepare students for the high school
22equivalency testing program or vocational and occupational
23training. A regional superintendent of schools may contract
24with a school district or a public community college district
25to operate an alternative school. An alternative school serving
26more than one educational service region may be established by

 

 

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1the regional superintendents of schools of the affected
2educational service regions. An alternative school serving
3more than one educational service region may be operated under
4such terms as the regional superintendents of schools of those
5educational service regions may agree.
6    Each laboratory and alternative school shall file, on forms
7provided by the State Superintendent of Education, an annual
8State aid claim which states the Average Daily Attendance of
9the school's students by month. The best 3 months' Average
10Daily Attendance shall be computed for each school. The general
11State aid entitlement shall be computed by multiplying the
12applicable Average Daily Attendance by the Foundation Level as
13determined under this Section.
 
14(L) Payments, Additional Grants in Aid and Other Requirements.
15    (1) For a school district operating under the financial
16supervision of an Authority created under Article 34A, the
17general State aid otherwise payable to that district under this
18Section, but not the supplemental general State aid, shall be
19reduced by an amount equal to the budget for the operations of
20the Authority as certified by the Authority to the State Board
21of Education, and an amount equal to such reduction shall be
22paid to the Authority created for such district for its
23operating expenses in the manner provided in Section 18-11. The
24remainder of general State school aid for any such district
25shall be paid in accordance with Article 34A when that Article

 

 

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1provides for a disposition other than that provided by this
2Article.
3    (2) (Blank).
4    (3) Summer school. Summer school payments shall be made as
5provided in Section 18-4.3.
 
6(M) Education Funding Advisory Board.
7    The Education Funding Advisory Board, hereinafter in this
8subsection (M) referred to as the "Board", is hereby created.
9The Board shall consist of 5 members who are appointed by the
10Governor, by and with the advice and consent of the Senate. The
11members appointed shall include representatives of education,
12business, and the general public. One of the members so
13appointed shall be designated by the Governor at the time the
14appointment is made as the chairperson of the Board. The
15initial members of the Board may be appointed any time after
16the effective date of this amendatory Act of 1997. The regular
17term of each member of the Board shall be for 4 years from the
18third Monday of January of the year in which the term of the
19member's appointment is to commence, except that of the 5
20initial members appointed to serve on the Board, the member who
21is appointed as the chairperson shall serve for a term that
22commences on the date of his or her appointment and expires on
23the third Monday of January, 2002, and the remaining 4 members,
24by lots drawn at the first meeting of the Board that is held
25after all 5 members are appointed, shall determine 2 of their

 

 

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1number to serve for terms that commence on the date of their
2respective appointments and expire on the third Monday of
3January, 2001, and 2 of their number to serve for terms that
4commence on the date of their respective appointments and
5expire on the third Monday of January, 2000. All members
6appointed to serve on the Board shall serve until their
7respective successors are appointed and confirmed. Vacancies
8shall be filled in the same manner as original appointments. If
9a vacancy in membership occurs at a time when the Senate is not
10in session, the Governor shall make a temporary appointment
11until the next meeting of the Senate, when he or she shall
12appoint, by and with the advice and consent of the Senate, a
13person to fill that membership for the unexpired term. If the
14Senate is not in session when the initial appointments are
15made, those appointments shall be made as in the case of
16vacancies.
17    The Education Funding Advisory Board shall be deemed
18established, and the initial members appointed by the Governor
19to serve as members of the Board shall take office, on the date
20that the Governor makes his or her appointment of the fifth
21initial member of the Board, whether those initial members are
22then serving pursuant to appointment and confirmation or
23pursuant to temporary appointments that are made by the
24Governor as in the case of vacancies.
25    The State Board of Education shall provide such staff
26assistance to the Education Funding Advisory Board as is

 

 

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1reasonably required for the proper performance by the Board of
2its responsibilities.
3    For school years after the 2000-2001 school year, the
4Education Funding Advisory Board, in consultation with the
5State Board of Education, shall make recommendations as
6provided in this subsection (M) to the General Assembly for the
7foundation level under subdivision (B)(3) of this Section and
8for the supplemental general State aid grant level under
9subsection (H) of this Section for districts with high
10concentrations of children from poverty. The recommended
11foundation level shall be determined based on a methodology
12which incorporates the basic education expenditures of
13low-spending schools exhibiting high academic performance. The
14Education Funding Advisory Board shall make such
15recommendations to the General Assembly on January 1 of odd
16numbered years, beginning January 1, 2001.
 
17(N) (Blank).
 
18(O) References.
19    (1) References in other laws to the various subdivisions of
20Section 18-8 as that Section existed before its repeal and
21replacement by this Section 18-8.05 shall be deemed to refer to
22the corresponding provisions of this Section 18-8.05, to the
23extent that those references remain applicable.
24    (2) References in other laws to State Chapter 1 funds shall

 

 

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1be deemed to refer to the supplemental general State aid
2provided under subsection (H) of this Section.
 
3(P) Public Act 93-838 and Public Act 93-808 make inconsistent
4changes to this Section. Under Section 6 of the Statute on
5Statutes there is an irreconcilable conflict between Public Act
693-808 and Public Act 93-838. Public Act 93-838, being the last
7acted upon, is controlling. The text of Public Act 93-838 is
8the law regardless of the text of Public Act 93-808.
9(Source: P.A. 96-45, eff. 7-15-09; 96-152, eff. 8-7-09; 96-300,
10eff. 8-11-09; 96-328, eff. 8-11-09; 96-640, eff. 8-24-09;
1196-959, eff. 7-1-10; 96-1000, eff. 7-2-10; 96-1480, eff.
1211-18-10; 97-339, eff. 8-12-11; 97-351, eff. 8-12-11; revised
139-28-11.)
 
14    Section 99. Effective date. This Act takes effect June 30,
152012.".