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Chapter 392-139 WAC

Last Update: 8/7/14

FINANCE—MAINTENANCE AND OPERATION LEVIES

WAC Sections

GENERAL PROVISIONS AND DEFINITIONS
Authority.
Purposes.
Organization of this chapter.
Effective date.
Definition—School year.
Definition—Prior school year.
Definition—Current school year.
Definition—Calendar year.
Definition—Prior year and prior calendar year.
DEFINITIONS FOR EXCESS LEVY AUTHORITY
Definition—Certified excess levy.
Definition—Excess levy authority.
Definition—Report 1191.
Definition—Basic education allocation.
Definition—Report 1197.
Definition—F-195.
Definition—Annual average full-time equivalent (AAFTE) students.
Definition—P-223H.
Definition—P-213.
Definition—Annual average full-time equivalent (AAFTE) resident enrollment.
Definition—Levy reduction funds.
General procedures.
DETERMINATION OF EXCESS LEVY AUTHORITY
Establishment of excess levy authority for school districts—General.
Determination of excess levy base.
Determination of maximum excess levy percentage.
Determination of excess levy authority transfers for interdistrict cooperation programs.
Determination of excess levy authority transfers from high school districts to nonhigh school districts.
Definition—F-196.
Definition—Revenues in the levy base received as a fiscal agent.
DETERMINATION OF LOCAL EFFORT ASSISTANCE FOR 1998 AND THEREAFTER
Reporting of certified excess levy amounts.
Local effort assistance allocations.
Monthly payments of local effort assistance.
NOTIFICATION, PETITIONS AND REQUESTS FOR REVIEW
Notification of amounts calculated.
Petitions for levy base adjustments.
Requests for review.
Submission of revised assessed valuation data and recalculation.