The active transportation program provides funding which will be matched by other funds as follows:

(1) The urban active transportation program provides funding which will be matched by other funds as follows:

(a) For cities:

(i) If the city valuation is under 1,000,000,000 dollars, the matching rate is 10 percent of total project costs.

(ii) If the city valuation is 1,000,000,000 dollars to 2,500,000,000 dollars, the rate is 15 percent of total project costs.

(iii) If the city valuation is over 2,500,000,000 dollars, the rate is 20 percent of total project costs.

(b) For counties:

(i) If the road levy valuation is under 3,000,000,000 dollars, the rate is 10 percent of total project costs.

(ii) If the road levy valuation is between 3,000,000,000 dollars to 10,000,000,000 dollars, the rate is 15 percent of total project costs.

(iii) If the road levy valuation is over 10,000,000,000 dollars, the rate is 20 percent of total project costs.

(c) For transportation benefit districts, the match is based on the valuation of the city or county in which the project is located. If the project lies within more than one city or county, the match is determined by the city or county that has the greatest valuation.

(2) The small city active transportation program provides funding which will be matched by other funds as follows:

(a) If the city assessed valuation is under 100,000,000 dollars, no cash match is necessary.

(b) If the city assessed valuation is from 100,000,000 dollars to 500,000,000 dollars, a 5 percent match will be contributed.

(c) If the city assessed valuation is greater than 500,000,000 dollars, a match of 10 percent will be contributed.

The board uses the current published valuation from the department of revenue.