Alaska Statutes
Alaska Stat. § 14.17.990 (2026)
Definitions
✓ current as of July 2026
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Sec. 14.17.990. Definitions.
In this chapter, unless the context requires otherwise,
(1) “ADM or average daily membership” means the aggregate number of full-time equivalent students enrolled in a school district during the student count period for which a determination is being made, divided by the actual number of days that school is in session for the student count period for which the determination is being made;
(2) “district” means a city or borough school district or a regional educational attendance area;
(3) “district adjusted ADM” means the number resulting from the calculations under AS 14.17.410(b)(1);
(4) “district ADM” means the sum of the ADMs in a district;
(5) “eligible federal impact aid” means the amount of federal impact aid received by a district as of March 1 of the fiscal year as a result of an application submitted in the preceding fiscal year, including advance payments and adjustments received since March 1 of the preceding fiscal year from prior year applications, under 20 U.S.C. 7701 — 7714, except payments received under former 20 U.S.C. 7703(f)(2)(B), to the extent the state may consider that aid as local resources under federal law;
(6) “local contribution” means appropriations and the value of in-kind services made by a district;
(7) “taxable real and personal property” means all real and personal property taxable under the laws of the state.
Chapter 18. Prohibition Against Discrimination Based on Sex or Race in Public Education.
In this chapter, unless the context requires otherwise,
(1) “ADM or average daily membership” means the aggregate number of full-time equivalent students enrolled in a school district during the student count period for which a determination is being made, divided by the actual number of days that school is in session for the student count period for which the determination is being made;
(2) “district” means a city or borough school district or a regional educational attendance area;
(3) “district adjusted ADM” means the number resulting from the calculations under AS 14.17.410(b)(1);
(4) “district ADM” means the sum of the ADMs in a district;
(5) “eligible federal impact aid” means the amount of federal impact aid received by a district as of March 1 of the fiscal year as a result of an application submitted in the preceding fiscal year, including advance payments and adjustments received since March 1 of the preceding fiscal year from prior year applications, under 20 U.S.C. 7701 — 7714, except payments received under former 20 U.S.C. 7703(f)(2)(B), to the extent the state may consider that aid as local resources under federal law;
(6) “local contribution” means appropriations and the value of in-kind services made by a district;
(7) “taxable real and personal property” means all real and personal property taxable under the laws of the state.
Chapter 18. Prohibition Against Discrimination Based on Sex or Race in Public Education.
Notes of Decisions
Cited in 1
case, 2016–2016 · leading case: State v. Ketchikan Gateway Borough, 366 P.3d 86 (Alaska 2016).
State v. Ketchikan Gateway Borough, 366 P.3d 86 (Alaska 2016). “” AS 14.17.990(6). 16 AS 14.17.410(b)(2). A mill rate is “a tax applied to real property whereby each mill represents $1of tax assessment per $1,000 of the property’s assessed value.”
— Alaska Stat. § 14.17.990(6) — 1 case
State v. Ketchikan Gateway Borough, 366 P.3d 86 (Alaska 2016). “” AS 14.17.990(6). 16 AS 14.17.410(b)(2). A mill rate is “a tax applied to real property whereby each mill represents $1of tax assessment per $1,000 of the property’s assessed value.”
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