O.C.G.A. § 20-2-160 (2019)
The total amount of increased funding required by the
ELEMENTARY & SECONDARY EDUC.
midterm adjustment shall be requested by the state board and shall demonstrate for each receiving local school system the average full-time equivalent count used in the initial calculation compared to the midterm average count for each program category system wide. If the recalculation for a local school system is less than the initial calculation, the amount of funds initially allotted to the system shall not be reduced for the current fiscal year. Local school systems which fail to provide the state board with complete full-time equivalent student counts by instructional program in the manner and by dates prescribed by the state board shall not be eligible for recalculation of their current year allotment.
(b) A midterm adjustment in a local school system’s local five mill share shall be made if:
(1) The most recent actual property tax digest for educational maintenance and operation of a local school system, as approved by the Department of Revenue, is less than the actual property tax digest for educational maintenance and operation approved by the Department of Revenue for the year used initially to calculate the system’s local five mill share pursuant to Code Section 20-2-164, and such reduction is due to more accurate assessments or actual loss in tangible property or a combination of these factors as determined by the Department of Revenue; and
(2) The most recent equalized adjusted school property tax digest for the local school system is less than the equalized adjusted school property tax digest for the year used initially to calculate the system’s local five mill share. Such a midterm adjustment shall be made by reducing the initial local five mill share by the percentage decrease over the most recent two years in the actual property tax digest for educational maintenance and operation. The gross value of property prior to deduction of any exemptions shall be used throughout the calculations under this subsection. The provisions of this subsection shall apply only to the midterm adjustment of local five mill share as provided in this Code section.
History
Code 1981, § 20-2-162, enacted by Ga. L. 1985, p. 1657, § 1; Ga. L. 1987, p. 1169, § 1; Ga. L. 1988, p. 1991, § 2; Ga. L. 1989, p. 687, § 1; Ga. L. 1990, p. 1354, § 3; Ga. L. 1992, p. 1335, § 2; Ga. L. 2000, p. 618, § 22.
Annotations
The 2015 amendments. The first 2015 amendment, effective July 1, 2015, substituted "Code Section 20-2-161.3" for "Code Section 20-2-159.5" near the end of the seventh sentence in subsection (a). The second 2015 amendment, effective July 1, 2015, substituted "content standards" for "student competencies" near the middle of the fifth sentence in subsection (a).
Editor's notes. - Ga. L. 2000, p. 618, § 1, not codified by the General Assembly, provides: "This Act shall be known and may be cited as the 'A Plus Education Reform Act of 2000.'"
Ga. L. 2011, p. 635, § 1/HB 186, not codified by the General Assembly, provides: "The General Assembly finds that:
"(1) Our state's long-term prosperity depends on supporting an education system that is designed to prepare our students for a global economy;
"(2) High school students and parents must understand that they have options for career pathway programs of study that join a college-ready academic core with quality career, technical, and agricultural education studies that result in a high school diploma and preparation for success in advanced training, an associate's degree, a baccalaureate degree, and a career;
"(3) Local school systems must provide every student with choices that are academically rigorous and aligned to opportunities in high-demand, high-skill, high-wage career fields and to postsecondary career and technical pathways leading to advanced credentials or degrees;
"(4) The State Board of Education, the Board of Regents of the University System of Georgia, and the Board of Technical and Adult Education must work together so that academic courses that are embedded within career, technical, and agricultural education courses (CTAE) are given appropriate academic credit at the high school level and recognized at the postsecondary level;
"(5) Teachers should be provided with professional development opportunities that enforce the academically rigorous standards in relevant, project based coursework;
"(6) High school students should clearly understand the options for dual high school and postsecondary credit, and the state should properly fund these options;
"(7) Every state education agency, postsecondary institution, and local school system should provide all high school students with opportunities for accelerated learning through dual credit coursework leading to at least six postsecondary credits and have as a collective goal to graduate every student with postsecondary credit;
"(8) Georgia's strategic industries must be partners in our public education system (secondary and postsecondary) so that they are assured that our high school graduates are prepared for success in the workforce;
"(9) Georgia's public education system must incorporate many different types of assessments and certificates into their programs so that a student's skill level is assessed and that it also has meaning to them for postsecondary and career success; and
"(10) Georgia's students must understand that a high school diploma and some form of postsecondary credential are key to success in the workforce and earning a family living wage."
Law reviews. - For article on 2005 amendment of this Code section, see 22 Ga. St. U.L. Rev. 91 (2005). For article, "Education: Elementary and Secondary Education," see 28 Ga. St. U.L. Rev. 115 (2011).
OPINIONS OF THE ATTORNEY GENERAL
Funding enrichment courses. - Local school systems may offer driver's education and other enrichment courses during regular school hours and may utilize state funds for the provision of these courses, so long as the requirements of the Quality Basic Education Act are met, even though the enrichment courses will not count in the calculation of the amount of state funds which a local school system may receive. 1985 Op. Att'y Gen. No. 85-35.
RESEARCH REFERENCES
Am. Jur. 2d. - 68 Am. Jur. 2d, Schools, §§ 127, 128.
ALR. - Validity of public school funding systems, 110 A.L.R.5th 293.