reglab/statecodes huggingface dataset:
2023 Idaho Code › Title 33 - EDUCATION › Chapter 5 - DISTRICT TRUSTEES › Section 33-523 - STEM DIPLOMA.

33-523. STEM DIPLOMA. (1) For purposes of this section, "STEM" means science, technology, engineering and mathematics.
(2) A public school student who successfully completes all graduation requirements established by the state board of education may receive a high school diploma designated as a STEM diploma if the student earned at least:
(a) Eight (8) credits in mathematics;
(b) Eight (8) credits in science; and
(c) In addition to the credits listed in paragraphs (a) and (b) of this subsection, five (5) credits in the student’s choice of any or all subjects of science, technology, engineering or mathematics.
(3) This section does not require a student to complete more than the total credits required to graduate as determined by the state board of education.
(4) A student who has completed eight (8) or more credits in mathematics that include algebra II or a higher-level mathematics class before the student’s senior year is not required to take a mathematics class in the student’s senior year.
(5) Each school district and public charter school may create a diploma with a special STEM designation for students who meet the requirements of this section.
(6) The state board of education may promulgate rules necessary to implement the provisions of this section.
History:
[33-523, added 2018, ch. 60, sec. 1, p. 150.]
2023 Idaho Code › Title 33 - EDUCATION › Chapter 5 - DISTRICT TRUSTEES › Section 33-524 - BILITERACY DIPLOMA.

33-524. BILITERACY DIPLOMA. (1) For purposes of this section, "world language" means a language other than English.
(2) A public school student who successfully completes all graduation requirements established by the state board of education may receive a high school diploma bearing a state seal of biliteracy if the student:
(a) Demonstrates proficiency in English according to an assessment or other method designated by the state board of education; and
(b) Demonstrates proficiency in at least one (1) world language by:
(i) Passing a foreign language advanced placement examination with a score of three (3) or higher;
(ii) Passing an international baccalaureate examination with a score of four (4) or higher;
(iii) Demonstrating intermediate mid level proficiency or higher in the world language based on the American council on the teaching of foreign languages (ACTFL) proficiency guidelines, using assessments approved by the state board of education;
(iv) Qualifying for four (4) competency-based credits by demonstrating proficiency in the world language at the intermediate mid level or higher based on the ACTFL proficiency guidelines, according to the school district’s or public charter school’s policy and procedure for competency-based credits for world languages; or
(v) Demonstrating proficiency in speaking, writing, and reading the world language through other national or international assessments approved by the state board of education at a level comparable to the intermediate mid level or higher in the ACTFL proficiency guidelines.
(3) This section does not require a student to complete more than the total credits required to graduate as determined by the state board of education.
(4) Each school district and public charter school may create a diploma indicating that a student has earned the state seal of biliteracy for students who meet the requirements of this section.
(5) The state board of education shall promulgate rules necessary to implement the provisions of this section.
History:
[33-524, added 2020, ch. 89, sec. 1, p. 240.]
2023 Idaho Code › Title 33 - EDUCATION › Chapter 5 - DISTRICT TRUSTEES › Section 33-525 - ADVANCE ENROLLMENT FOR MILITARY DEPENDENTS.

33-525. ADVANCE ENROLLMENT FOR MILITARY DEPENDENTS. Each school district shall establish a process under which a child may enroll in or register for courses at a school in the school district, regardless of where such child resides at the time of enrollment or registration, if the child is a dependent of a member of the United States armed forces who has received transfer orders to a location in Idaho and will, upon such transfer, reside in the school district.
History:
[(33-525) 33-524, added 2020, ch. 64, sec. 1, p. 147; am. and redesig. 2021, ch. 321, sec. 14, p. 954.]
2023 Idaho Code › Title 33 - EDUCATION › Chapter 5 - DISTRICT TRUSTEES › Section 33-526 - WORKFORCE READINESS AND CAREER TECHNICAL EDUCATION DIPLOMA.

33-526. WORKFORCE READINESS AND CAREER TECHNICAL EDUCATION DIPLOMA. (1) A public school student who successfully completes all graduation requirements established by the state board of education may receive a high school diploma designated as a workforce readiness and career technical education diploma if the student has:
(a) Successfully passed a technical skills assessment;
(b) Successfully passed the workplace readiness assessment; and
(c) Demonstrated competency of career technical education program standards as identified within "skillstack" or a successor program and earned the workforce readiness badge or a relevant industry certification. A list of eligible certificates will be created by the division of career technical education.
(2) (a) This section does not require a student to complete more than the total credits required to graduate as determined by the state board of education.
(b) A student may earn the last year of math and English credits through a practical math or technical writing course.
(c) A student is encouraged to earn a relevant industry certification.
(3) Each school district and public charter school may create a diploma with a special workforce readiness and career technical education designation for students who meet the requirements of this section.
(4) The state board of education may promulgate rules necessary to implement the provisions of this section.
History:
[33-526, added 2021, ch. 287, sec. 1, p. 862.]
2023 Idaho Code › Title 33 - EDUCATION › Chapter 6 - SCHOOL PROPERTY › Section 33-601A - LEASING OF GOODS, EQUIPMENT, BUSES AND PORTABLE CLASSROOMS.

33-601A. LEASING OF GOODS, EQUIPMENT, BUSES AND PORTABLE CLASSROOMS. No provision of chapter 6, title 33, or chapter 28, title 67, Idaho Code, shall be construed to prevent a board of trustees from entering into lease-purchase agreements for goods, equipment, buses or portable classrooms, provided the agreement is in writing and meets all of the following requirements:
(1) The annual lease payments shall reflect reasonable compensation for use;
(2) No penalty shall be imposed on the school district for proper cancellation of the lease;
(3) The right to exercise the option to purchase shall be at the sole discretion of the school district; and
(4) The cost of purchase shall not exceed the reasonable value of the goods, equipment, buses or portable classrooms as of the time the option to purchase is exercised.
For the purposes of this section, "portable classroom" means a facility which is not so related to particular real estate that an interest in it arises under real estate law.
History:
[33-601A, added 1992, ch. 175, sec. 1, p. 552; am. 2005, ch. 213, sec. 6, p. 643.]
2023 Idaho Code › Title 33 - EDUCATION › Chapter 6 - SCHOOL PROPERTY › Section 33-603 - PAYMENT OF FEES OR RETURNING OF PROPERTY.

33-603. PAYMENT OF FEES OR RETURNING OF PROPERTY. The board of trustees of each school district shall have the power and the ability to require as a condition of graduation, as a condition of issuance of a diploma or certificate, or as a condition for issuance of a transcript, that any or all indebtedness incurred by the person when he was a student be satisfied, or that all books or other instructional material, uniforms, athletic equipment, advances on loans, or other personal property of the school district borrowed by the person when he was a student of the district be returned. Provided, the board of trustees of a school district or its designated employees may excuse the requirements of this section upon an adequate showing of financial need or other exigency and shall not delay transfer of school records to another school district or enrollment of the student in any other school.
History:
[33-603, added 1992, ch. 112, sec. 1, p. 342; am. 1996, ch. 138, sec. 1, p. 463.]
2023 Idaho Code › Title 33 - EDUCATION › Chapter 6 - SCHOOL PROPERTY › Section 33-604 - RENEWABLE THERMAL ENERGY.

33-604. RENEWABLE THERMAL ENERGY. The board of trustees of each school district is empowered to establish, create, develop, own, maintain, operate and contract for the establishment, creation, development, ownership, maintenance and operation of thermal heating and cooling energy generation and distribution systems, including hot or chilled water systems, where thermal energy is generated from biomass, geothermal or solar renewable energy.
History:
[33-604, added 2010, ch. 220, sec. 1, p. 493.]
2023 Idaho Code › Title 33 - EDUCATION › Chapter 6 - SCHOOL PROPERTY › Section 33-605 - SALES OF EXCESS ENERGY.

33-605. SALES OF EXCESS ENERGY. The board of trustees of a school district which operates an energy system as described in section 33-604, Idaho Code, may use, sell or exchange excess thermal hot or chilled water not needed by the school district subject to the following conditions:
(1) Revenues from the sale of energy as described in section 33-604, Idaho Code, shall be used for the benefit of the school district.
(2) Sale of energy as described in section 33-604, Idaho Code, shall be pursuant to a school district written contract approved by resolution of the board of trustees of the school district, which resolution shall be forwarded to the state department of education.
History:
[33-605, added 2010, ch. 220, sec. 2, p. 493.]
2023 Idaho Code › Title 33 - EDUCATION › Chapter 7 - FISCAL AFFAIRS OF SCHOOL DISTRICTS › Section 33-702 - SCHOOL WARRANTS — HOW DRAWN.

33-702. SCHOOL WARRANTS — HOW DRAWN. Whenever the board of trustees has approved and ordered payment of salaries, wages, or other claims against the school district, and the same is not paid by regular bank check, the clerk of the board of trustees shall issue a school district warrant, or order for warrant drawn against the appropriate fund, and shall sign the same.
The clerk of the board of trustees of any elementary school district with less than six (6) teachers within the district shall execute an order for warrant or warrants in duplicate, and present the same to the county auditor of the county, or of the home county, in which the district lies. The county auditor shall thereupon issue his warrant drawn against the school district fund as shown by the order for warrant.
All warrants so issued shall be presented to the treasurer of the school district for payment by the persons holding the same. If there is insufficient money to the credit of the fund on which the warrant is drawn, the treasurer shall endorse on the back of said warrant, "Not paid for want of funds" and hand the same to the person presenting the warrant for payment. Warrants so endorsed by the treasurer shall bear interest at a rate to be specified by the board of trustees of the school district.
Warrants issued by, or in behalf of, any school district shall be paid in the order of their issuance from funds accruing for the year in which they are issued. After all outstanding indebtedness for general school purposes for any one (1) year has been paid, any balance in the general school fund for that year shall be transferred to a warrant redemption fund for payment of any registered warrants. Where there is no outstanding indebtedness for general school purposes, nor any registered warrants, any such balance may be used for the payment of current expenses for the next fiscal year.
History:
[33-702, added 1963, ch. 13, sec. 67, p. 27; am. 1975, ch. 108, sec. 1, p. 220; am. 1978, ch. 103, sec. 4, p. 215; am. 1979, ch. 5, sec. 1, p. 7; am. 1980, ch. 61, sec. 4, p. 120.]
2023 Idaho Code › Title 33 - EDUCATION › Chapter 7 - FISCAL AFFAIRS OF SCHOOL DISTRICTS › Section 33-703 - CALL OF WARRANTS FOR PAYMENT.

33-703. CALL OF WARRANTS FOR PAYMENT. The treasurer of each school district, on the first Monday of each month on which there is sufficient money in the treasury to pay any outstanding warrants, shall issue a call for the warrants which such moneys will pay. In elementary school districts the call shall be made by posting a list of the warrants called, designating each warrant by number, amount, and person to whom issued, together with a notice that said warrants are called for payment, at the front door of the county courthouse. In all other districts the call shall be made by posting such notice on or near the main door of the administrative offices of the district. The treasurer shall execute a certificate of the posting of such notice showing the date and place of posting, and file it, together with a copy of the notice posted, in the permanent files of his office. All warrants so called shall cease to bear interest at the expiration of ten (10) days from the date of posting such notice of call.
History:
[33-703, added 1963, ch. 13, sec. 68, p. 27.]
2023 Idaho Code › Title 33 - EDUCATION › Chapter 7 - FISCAL AFFAIRS OF SCHOOL DISTRICTS › Section 33-704 - WARRANTS NOT PRESENTED WITHIN TWO YEARS VOID.

33-704. WARRANTS NOT PRESENTED WITHIN TWO YEARS VOID. All school district warrants not presented for payment within two (2) years after being called shall be void and shall constitute no claim against the school district by which they were issued, and the treasurers of all school districts are hereby authorized to transfer any moneys set aside for the payment of such warrants to the general school fund of their districts at the expiration of such period, and no treasurer of any school district shall pay any warrant not presented within such two (2) year period. When any such transfer is made by the treasurer of any elementary district, a certificate of such transfer shall be filed with the county auditor.
History:
[33-704, added 1963, ch. 13, sec. 69, p. 27.]
2023 Idaho Code › Title 33 - EDUCATION › Chapter 7 - FISCAL AFFAIRS OF SCHOOL DISTRICTS › Section 33-705 - ACTIVITY FUNDS.

33-705. ACTIVITY FUNDS. 1. The board of trustees of each school district, including specially chartered districts, shall create a fund or funds for the purpose of controlling and accounting for the receipts, deposits, expenditures, assets, liabilities and fund balances arising from the following transactions:
(a) Admission charges for interscholastic activities.
(b) The sale of yearbooks and annuals.
(c) Student fee collections which are used to provide more than one (1) activity or benefit to all of the students of a school or school building.
(d) Receipts from vending machines located on school property.
2. For each fund created the board of trustees shall promulgate policies:
(a) Describing with reasonable certainty the nature and type of expenditures which may be made therefrom.
(b) Setting forth the requirements for the expenditures and withdrawal of such moneys.
3. The treasurer of the district shall provide accounting procedures for the receipt, deposit, expenditure and withdrawal of such moneys and procedures for monthly reporting to the board of trustees of the transactions, assets, liabilities and fund balance for each such fund.
4. For other activity or student funds including, but not limited to, custodial funds, the board of trustees may create a separate fund or funds and promulgate policies to provide for accounting and control thereof.
5. Nothing in this section limits the power of the board of trustees of any school district from promulgating policies or imposing further controls, requirements, accounting and reporting procedures with respect to any funds or moneys of the district or moneys which it holds as custodian for the students.
6. Disbursements from any of the funds created under this section shall be made by regular bank check signed by the treasurer or assistant treasurer of the district and countersigned by the chairman or vice chairman of the board of trustees or other employee of the district designated by the board of trustees.
History:
[33-705, added 1990, ch. 198, sec. 3, p. 447; am. 1999, ch. 165, sec. 1, p. 452.]
2023 Idaho Code › Title 33 - EDUCATION › Chapter 8 - BUDGET AND TAX LEVY › Section 33-801 - SCHOOL DISTRICT BUDGET.

33-801. SCHOOL DISTRICT BUDGET. No later than twenty-eight (28) days or, if the conditions provided for in section 33-804(4), Idaho Code, have been met, fourteen (14) days prior to its regular July meeting, the board of trustees of each school district shall have prepared a budget, in form prescribed by the state superintendent of public instruction, and shall have called and caused to be held a public hearing thereon, and at such public hearing, or at a special meeting held no later than fourteen (14) days after the public hearing, shall adopt a budget for the ensuing year. Notice of the hearing shall be posted, and published as prescribed in section 33-402, Idaho Code, and a record of the hearing shall be kept by the clerk of the board of trustees. At the time said notice is given and until the date of the hearing, a copy of the budget shall be available for public inspection at all reasonable times at the administrative offices of the school district, or at the office of the clerk of the district. The board of trustees of each school district shall also prepare and publish, as a part of such notice, a summary statement of the budget for the current and ensuing years. Such statement shall be prepared in a manner consistent with standard accounting practices and in such form as the state superintendent of public instruction shall prescribe, and, among other things, said statement shall show amounts budgeted for all major classifications of income and expenditures, with total amounts budgeted for salary and wage expenditures in each such classification shown separately. Such statement shall show amounts actually expended for the two (2) previous years for the same classification for purposes of comparison. The budgeted dollar amounts of revenue in those categories included within the provisions of section 33-802, Idaho Code, as approved within the adopted budget shall be the same as presented to the respective county commissioners for tax levy purposes.
History:
[33-801, added 1963, ch. 13, sec. 90, p. 27; am. 1963, ch. 348, sec. 1, p. 986; am. 1973, ch. 62, sec. 2, p. 102; am. 1975, ch. 46, sec. 1, p. 85; am. 1978, ch. 158, sec. 1, p. 346; am. 1985, ch. 107, sec. 5, p. 198; am. 1989, ch. 2, sec. 1, p. 3; am. 1997, ch. 175, sec. 1, p. 494; am. 2009, ch. 171, sec. 5, p. 548; am. 2011, ch. 299, sec. 2, p. 854; am. 2018, ch. 164, sec. 6, p. 325.]
2023 Idaho Code › Title 33 - EDUCATION › Chapter 8 - BUDGET AND TAX LEVY › Section 33-801A - GENERAL FUND CONTINGENCY RESERVE.

33-801A. GENERAL FUND CONTINGENCY RESERVE. The board of trustees of any school district may create and establish a general fund contingency reserve within the annual school district budget. Such general fund contingency reserve shall not exceed five per cent (5%) of the total general fund budget, or the equivalent value of one (1) support unit computed as required by section 33-1002, Idaho Code, whichever is greater. Disbursements from said fund may be made by resolution from time to time as the board of trustees determines necessary for contingencies that may arise. The balance of said fund shall not be accumulated beyond the budgeted fiscal year. If any money remains in the contingency reserve it shall be treated as an item of income in the following year’s budget.
History:
[33-801A, added 1977, ch. 197, sec. 1, p. 533; am. 1981, ch. 138, sec. 1, p. 241; am. 1986, ch. 44, sec. 1, p. 130.]
2023 Idaho Code › Title 33 - EDUCATION › Chapter 8 - BUDGET AND TAX LEVY › Section 33-802A - COMPUTATION OF BOND AND BOND INTEREST LEVIES.

33-802A. COMPUTATION OF BOND AND BOND INTEREST LEVIES. When the board of trustees of any school district determines and makes a levy allowed by section 33-802, Idaho Code, and incorporates such levy as a part of the school district’s budget to service all maturing bond and bond interest payments for the ensuing fiscal year, it shall take into consideration any state bond levy equalization funds provided pursuant to section 33-906, Idaho Code, and any balances remaining or that may remain in its bond interest and redemption fund after meeting its bond and bond interest obligations for its current fiscal year. The levy so made for the ensuing fiscal year shall be an amount which, together with any state bond levy equalization funds provided pursuant to section 33-906, Idaho Code, and the balance in its bond interest and redemption fund remaining after meeting its current fiscal year bond and bond interest obligations, shall satisfy all maturing bond and bond interest payments for at least the ensuing twelve (12) months, and not to exceed the ensuing twenty-one (21) months counted from July 1 of the current calendar year.
History:
[33-802A, added 1973, ch. 282, sec. 1, p. 597; reen. 1974, ch. 4, sec. 1, p. 20; am. 1974, ch. 171, sec. 1, p. 1430; am. 2002, ch. 159, sec. 1, p. 464; am. 2003, ch. 268, sec. 1, p. 718; am. 2006, 1st Ex. Sess., ch. 1, sec. 4, p. 45.]
2023 Idaho Code › Title 33 - EDUCATION › Chapter 8 - BUDGET AND TAX LEVY › Section 33-802B - DISCLOSURES IN ELECTIONS TO AUTHORIZE SUPPLEMENTAL LEVY.

33-802B. DISCLOSURES IN ELECTIONS TO AUTHORIZE SUPPLEMENTAL LEVY. (1) At an election to authorize a levy pursuant to section 33-802(3) or (5), Idaho Code, the ballot shall include a disclosure, separate from the ballot question, of the purposes for which the levy revenues will be used. The disclosure shall:
(a) Be set forth in simple, understandable language;
(b) Include a detailed description of the purposes for which the levy revenues will be used and the approximate amount of levy funds to be allocated for each purpose, such that school district electors have fair notice of the specific items the levy revenues shall support; and
(c) Be placed immediately above the ballot question on the ballot.
(2) In order to be binding, a ballot question to authorize a levy pursuant to section 33-802(3) or (5), Idaho Code, must be accompanied by the disclosure described in subsection (1) of this section, as well as any other disclosure or information required by law.
(3) Upon a determination by a court pursuant to section 34-2001A, Idaho Code, that a school district failed to comply with the provisions of this section, the court must declare the outcome of the ballot question invalid and award court costs and fees to the prevailing party.
History:
[33-802B, added 2022, ch. 235, sec. 2, p. 763.]
2023 Idaho Code › Title 33 - EDUCATION › Chapter 8 - BUDGET AND TAX LEVY › Section 33-802C - SUPPLEMENTAL LEVIES — PURPOSES FOR WHICH REVENUES ARE USED.

33-802C. SUPPLEMENTAL LEVIES — PURPOSES FOR WHICH REVENUES ARE USED. A school district shall use supplemental levy revenues only for those purposes identified pursuant to section 33-802B(1)(b), Idaho Code. The school district board of trustees shall annually publish, prior to its regular July meeting, a summary of levy revenues and the items for which such revenues were used, alongside a copy of the disclosure included on the ballot pursuant to section 33-802B, Idaho Code.
History:
[33-802C, added 2022, ch. 235, sec. 3, p. 763.]
2023 Idaho Code › Title 33 - EDUCATION › Chapter 8 - BUDGET AND TAX LEVY › Section 33-803 - LEVY FOR EDUCATION OF CHILDREN OF MIGRATORY FARM WORKERS.

33-803. LEVY FOR EDUCATION OF CHILDREN OF MIGRATORY FARM WORKERS. In any school district in which there is located any farm labor camp and the children of migratory farm workers housed therein attend the schools of the district, the board of trustees may make a levy not exceeding one-tenth of one percent (.1%) of the market value for assessment purposes on all taxable property within the district, in addition to any other levies authorized by law, for the cost of educating such children.
Whenever the aggregate of the levy herein authorized and other levies made for maintenance and operation of the district shall exceed six-tenths of one percent (.6%) of the market value for assessment purposes on all taxable property within the district, the levy authorized by this section must be approved by the school district electors at a tax levy election held for that purpose. Notice of such election shall be given, the election shall be conducted, and the returns thereof made, as provided in title 34, Idaho Code; and the question shall be approved only if a majority of the qualified electors voting at such election vote in favor thereof.
History:
[33-803, added 1963, ch. 13, sec. 92, p. 27; am. 1995, ch. 82, sec. 11, p. 225; am. 2009, ch. 341, sec. 46, p. 1023.]
2023 Idaho Code › Title 33 - EDUCATION › Chapter 8 - BUDGET AND TAX LEVY › Section 33-807 - CERTIFICATION OF LEVIES.

33-807. CERTIFICATION OF LEVIES. The board of trustees of each school district, having determined the levies required for the several purposes authorized by law, shall, not later than the second Monday of September in each year, certify said levies to the board of county commissioners in each county in which the district may lie. Said certification shall show the name and number of the school district, the school fiscal year for which such levies are to be made, and shall list separately each levy if more than one (1), and the purpose of each thereof. In certifying the levy required to service bond issues, the board of trustees shall report the amount of available moneys in the "bond interest and redemption fund" at the time of certification and the amount required to service bond issues in the ensuing fiscal year in addition to the levy determined for such purpose.
History:
[33-807, added 1963, ch. 13, sec. 97, p. 27; am. 1973, ch. 282, sec. 2, p. 597; am. 1974, ch. 4, sec. 1, p. 20.]
2023 Idaho Code › Title 33 - EDUCATION › Chapter 8 - BUDGET AND TAX LEVY › Section 33-808 - NOTICE OF ADJUSTMENT TO MARKET VALUE FOR ASSESSMENT PURPOSES UPON TERMINATION OF A REVENUE ALLOCATION AREA.

33-808. NOTICE OF ADJUSTMENT TO MARKET VALUE FOR ASSESSMENT PURPOSES UPON TERMINATION OF A REVENUE ALLOCATION AREA. (1) A charter district with a maintenance and operation levy in the immediately previous year that shall adjust its market value for assessment purposes in accordance with the provisions of section 33-802(6), Idaho Code, relating to termination of a revenue allocation area, shall advertise its action by publishing in at least the newspaper of largest paid circulation published in the county of the district, or if there is no such newspaper, then in a newspaper published nearest to the district where the advertisement is required to be published.
(2) For purposes of this section, the definition of "newspaper" shall be as established in sections 60-106 and 60-107, Idaho Code; provided further, that the newspaper of largest circulation shall be established by the statement of average annual paid weekday circulation listed on the newspaper’s sworn statement of ownership that was filed with the United States post office on a date most recently preceding the date on which the advertisement required in this section is to be published. The advertisement shall be run when the school district ascertains that it will adjust its market value for assessment purposes in accordance with the provisions of section 33-802(6), Idaho Code, relating to termination of a revenue allocation area, and shall be published once a week for two (2) weeks following action by the board of trustees.
(3) The form and content of the notice shall be substantially as follows:
NOTICE OF PROPERTY TAX ADJUSTMENT BY SCHOOL BOARD
The (insert name of the school district) hereinafter the "District," has increased its market value for assessment purposes as of December 31, …., by the amount of the increment value of the (insert name of Redevelopment Agency Revenue Allocation Area) on such date, in accordance with the provisions of Section 33-802, Idaho Code, because the revenue allocation area gave notice of termination pursuant to Section 50-2903, Idaho Code, and as a result thereof property taxes on the increment value of the revenue allocation area will not be collected and distributed to the District. Section 33-802, Idaho Code, permits the District to replace those funds by adjusting its market value as described herein. The total amount of dollars in property taxes to be directly collected by the District pursuant to this action is estimated to be $…….
History:
[33-808, added 2005, ch. 191, sec. 2, p. 592; am. 2006, 1st Ex. Sess., ch. 1, sec. 5, p. 45.]
2023 Idaho Code › Title 33 - EDUCATION › Chapter 9 - SCHOOL FUNDS › Section 33-902 - PUBLIC SCHOOL PERMANENT ENDOWMENT FUND.

33-902. PUBLIC SCHOOL PERMANENT ENDOWMENT FUND. (1) There is established in the state treasury the public school permanent endowment fund. This fund is perpetually appropriated for the beneficiaries of the endowment. The fund shall be managed and invested by the endowment fund investment board according to law and the policies established by the state board of land commissioners. The fund principal shall forever remain intact. The fund shall be a permanent fund and shall consist of the following:
(a) Proceeds from the sale of lands granted to the state by the federal government, known as public school endowment lands, and lands granted in lieu of public school endowment school lands;
(b) Lands, money or other property acquired by gift or grant from any person or corporation or under any law or grant of the federal government for general educational purposes;
(c) All other grants of lands or money made to the state from the federal government for general educational purposes where no other purpose is indicated in the grant;
(d) All estates or distributive shares of estates that may escheat to the state;
(e) All unclaimed shares and dividends of any corporation incorporated under the laws of the state;
(f) Proceeds of royalties arising from the extraction of minerals on public school land owned by the state;
(g) Other proceeds and avails as are required by law of the federal government or of the state of Idaho to be made a part of the fund; and
(h) Moneys allocated from the public school earnings reserve fund.
(2) Public school endowment land sale proceeds may be deposited into the land bank fund established in section 58-133, Idaho Code, to be used to acquire other lands within the state for the benefit of the endowment beneficiaries. If proceeds from the sale of public school endowment lands are not used to acquire other lands in accordance with section 58-133, Idaho Code, the proceeds from the sale shall be deposited into the public school permanent endowment fund along with any earnings on the proceeds.
(3) Earnings from the investment of the public school permanent endowment fund shall be distributed according to the provisions of section 57-723A, Idaho Code.
History:
[33-902, added 1998, ch. 256, sec. 7, p. 829.]
2023 Idaho Code › Title 33 - EDUCATION › Chapter 9 - SCHOOL FUNDS › Section 33-902A - PUBLIC SCHOOL EARNINGS RESERVE FUND.

33-902A. PUBLIC SCHOOL EARNINGS RESERVE FUND. (1) There is established in the state treasury the public school earnings reserve fund. The fund shall be managed and invested by the endowment fund investment board according to law and the policies established by the state board of land commissioners. The public school earnings reserve fund shall consist of the following:
(a) All earnings of the public school permanent endowment fund;
(b) Proceeds of the sale of timber on public school endowment lands;
(c) Proceeds of leases of public school endowment lands;
(d) Proceeds of interest charged upon deferred payments on public school endowment lands or timber on those lands;
(e) Earnings on contracts for the sale of timber and the sale of lands related to the public school endowment; and
(f) All other proceeds received from the use of public school endowment lands and not otherwise designated for deposit in the public school permanent endowment fund.
(2) Moneys shall be distributed out of the public school earnings reserve fund only to support the beneficiaries of the public school endowment, including distributions by the state board of land commissioners to the public school permanent endowment fund and the public school income fund; provided, that funds shall not be appropriated by the legislature from the public school earnings reserve fund except to pay for administrative costs incurred managing the assets of the public school endowment including, but not limited to, real property and monetary assets.
History:
[33-902A, added 1998, ch. 256, sec. 8, p. 830.]
2023 Idaho Code › Title 33 - EDUCATION › Chapter 9 - SCHOOL FUNDS › Section 33-903 - PUBLIC SCHOOL INCOME FUND.

33-903. PUBLIC SCHOOL INCOME FUND. (1) The public school income fund is that fund in the treasury of the state of Idaho to which are credited the following:
(a) Moneys distributed from the public school earnings reserve fund and other sources the legislature deems appropriate;
(b) Proceeds of all state taxes levied for public school purposes;
(c) Grants of moneys from the federal government for public school purposes when other disposition is not specified by law;
(d) Ninety percent (90%) of any moneys received by any department of state government from the federal government from sales, royalties, bonuses or rentals of oil, gas or mineral lands;
(e) Legislative appropriations in support of the public schools, and other moneys required by the law of the federal government or of the state of Idaho to be made a part of and credited to the fund.
(2) Earnings on the investment of idle moneys in the public school income fund shall be paid to the public school income fund.
(3) Moneys in the public school income fund shall be used for the benefit of beneficiaries of the public school endowment and distributed to current beneficiaries of the public school endowment pursuant to legislative appropriation.
History:
[33-903, added 1963, ch. 13, sec. 119, p. 27; am. 1976, ch. 28, sec. 1, p. 63; am. 1984, ch. 180, sec. 1, p. 426; am. 1990, ch. 377, secs. 1, 4, p. 1042; am. 1998, ch. 256, sec. 9, p. 830.]
2023 Idaho Code › Title 33 - EDUCATION › Chapter 9 - SCHOOL FUNDS › Section 33-904 - COUNTY SCHOOL FUND.

33-904. COUNTY SCHOOL FUND. The county school fund is that fund in the treasury of each county in the state to which are credited the proceeds of moneys collected from fines, forfeitures or breaches of the penal laws of the state when other disposition is not provided by law; and such other proceeds and avails as may be required by law to be credited thereto.
History:
[33-904, added 1963, ch. 13, sec. 120, p. 27; am. 1967, ch. 243, sec. 4, p. 707; am. 1978, ch. 291, sec. 1, p. 713; am. 1979, ch. 254, sec. 4, p. 663.]
2023 Idaho Code › Title 33 - EDUCATION › Chapter 9 - SCHOOL FUNDS › Section 33-906A - BOND LEVY EQUALIZATION FUND.

33-906A. BOND LEVY EQUALIZATION FUND. There is hereby created in the state treasury a bond levy equalization fund. This fund shall contain such moneys as may be directed pursuant to appropriation. Moneys in the fund shall be used exclusively to make the payments authorized by the bond levy equalization program created in section 33-906, Idaho Code. Moneys in the fund are hereby continuously appropriated for the purposes stated in section 33-906, Idaho Code, and shall only be expended for the purposes stated therein.
History:
[33-906A, added 2002, ch. 159, sec. 3, p. 465; am. 2006, ch. 423, sec. 3, p. 1307.]
2023 Idaho Code › Title 33 - EDUCATION › Chapter 9 - SCHOOL FUNDS › Section 33-906B - VALUE INDEX CALCULATION.

33-906B. VALUE INDEX CALCULATION. The state department of education shall establish a value index for each school district, based on each school district’s market value per support unit for equalization purposes, the average annual seasonally-adjusted unemployment rate in the county in which a plurality of the school district’s market value for assessment purposes of taxable property is located and the per capita income in the county in which a plurality of the school district’s market value for assessment purposes is located. The value index for each school district shall be calculated as the sum of the following three (3) components:
(1) The state department of education shall annually calculate each school district’s market value per support unit, based on the market values that would be used to calculate a bond levy, and the statewide average. The first portion of the value index shall be calculated by dividing the school district’s figure by the statewide average figure and dividing the result of this calculation by two (2).
(2) The second portion of the value index shall be calculated by dividing the statewide unemployment rate by the unemployment rate in the county in which a plurality of the school district’s market value for assessment purposes of taxable property is located, and dividing the result of this calculation by four (4). For the purposes of this subsection, the statewide unemployment rate and county unemployment rates shall be based on the most recent average annual seasonally-adjusted unemployment rate data reported by the United States department of labor, for which there is a complete calendar year of data.
(3) The third portion of the value index shall be calculated by dividing the county per capita income in the county in which a plurality of the school district’s market value for assessment purposes of taxable property is located by the statewide per capita income, and dividing the result of this calculation by four (4). For the purposes of this subsection, the statewide per capita income and county per capita income shall be based on the most recent data reported by the United States department of commerce, for which there is a complete calendar year of data.
If a bond is passed by a subdistrict created pursuant to section 33-351, Idaho Code, the index used shall be that of the school district. For subdistricts created as a result of consolidation, for the purposes of retiring prior bonded indebtedness, pursuant to section 33-311, Idaho Code, the subdistrict shall retain the value index factor calculated in subsection (1) of this section, as such factor was calculated in the subdistrict’s last fiscal year as a separate school district. The remaining components of the subdistrict’s value index calculation shall be that of the consolidated school district, as calculated each year.
History:
[33-906B, added 2002, ch. 159, sec. 4, p. 465; am. 2007, ch. 79, sec. 7, p. 218; am. 2007, ch. 144, sec. 1, p. 419.]
2023 Idaho Code › Title 33 - EDUCATION › Chapter 9 - SCHOOL FUNDS › Section 33-907 - PUBLIC EDUCATION STABILIZATION FUND.

33-907. PUBLIC EDUCATION STABILIZATION FUND. (1) There is hereby created in the state treasury a fund to be known as the public education stabilization fund, which shall function as a fund detail of the public school income fund. The fund shall consist of moneys transferred to the fund according to the provisions of sections 33-905, 33-1018 and 33-1018C, Idaho Code, and any other moneys made available through legislative transfers or appropriations. Moneys in the fund are hereby continuously appropriated for the purposes stated in sections 33-1018 and 33-1018B, Idaho Code, and shall only be expended for the purposes stated in sections 33-1018, 33-1018A and 33-1018B, Idaho Code. Any accumulated balances in the fund that are in excess of eight and one-third percent (8.334%) of the current fiscal year’s total appropriation of state funds for public school support shall be transferred to the bond levy equalization fund. Interest earned from the investment of moneys in the fund shall be retained in the fund.
(2) For the period July 1, 2021, through June 30, 2023, no moneys from the public education stabilization fund shall be withdrawn for any purpose, including those in sections 33-1018, 33-1018A, and 33-1018B, Idaho Code, and any other law or rule to the contrary, for encumbered obligations and unencumbered expenditures associated with state funds appropriated for fiscal year 2022. The state department of education shall prorate any negative variance pursuant to section 33-1018, Idaho Code, by a formula prescribed by the state department of education.
History:
[33-907, added 2003, ch. 372, sec. 8, p. 988; am. 2006, ch. 311, sec. 5, p. 962; am. 2006, 1st Ex. Sess., ch. 1, sec. 7, p. 47; am. 2017, ch. 211, sec. 1, p. 514; am. 2021, ch. 348, sec. 3, p. 1050.]
2023 Idaho Code › Title 33 - EDUCATION › Chapter 9 - SCHOOL FUNDS › Section 33-910 - BROADBAND INFRASTRUCTURE IMPROVEMENT GRANT FUND — RULEMAKING — DEFINITIONS.

33-910. BROADBAND INFRASTRUCTURE IMPROVEMENT GRANT FUND — RULEMAKING — DEFINITIONS. (1) There is hereby created in the state treasury a fund to be known as the broadband infrastructure improvement grant fund. The fund shall consist of moneys made available through legislative transfers or appropriations, and from any other governmental source. Interest earned from the investment of moneys in the fund shall be retained in the fund. Subject to appropriation, moneys in the fund shall be expended by the state department of education to invest in special construction projects for high-speed broadband connections to E-rate eligible entities that receive E-rate funding.
(2) The state department of education shall create and make available a grant application form for moneys in the fund. The state department may determine eligibility qualifications and applicant priority. Any E-rate eligible entity may apply to the state department for a grant from the fund for up to ten percent (10%) of the cost of an eligible special construction project.
(3) The state board of education may promulgate rules to implement the provisions of this section. Such rules shall be consistent with the federal communications commission’s second E-rate modernization order that provides for additional category one funding up to ten percent (10%) to match state funding for special construction charges for high-speed broadband connections.
(4) For the purposes of this section, "E-rate eligible entity" means Idaho public schools grades K through 12, the Idaho digital learning academy, the Idaho department of juvenile corrections education programs, the school for the deaf and the blind and the Idaho public libraries.
History:
[33-910, added 2016, ch. 183, sec. 1, p. 495; am. 2017, ch. 89, sec. 1, p. 236.]
2023 Idaho Code › Title 33 - EDUCATION › Chapter 9 - SCHOOL FUNDS › Section 33-911 - SCHOOL DISTRICT FACILITIES FUND.

33-911. SCHOOL DISTRICT FACILITIES FUND. (1) There is hereby created in the state treasury the school district facilities fund. The fund shall consist of moneys provided pursuant to sections 57-811 and 63-3638, Idaho Code, and any other legislative transfers or appropriations. Interest earned from the investment of moneys in the fund shall be returned to the fund.
(2) The moneys in the fund shall be distributed by the state controller to the state department of education by August 1 each year for the purpose of construction or renovation of school facilities. The moneys shall be distributed by the state department of education to each school district, as defined in section 33-1001(21), Idaho Code, on a per-pupil basis, using the average daily attendance calculation provided in section 33-1003A, Idaho Code, except that a student attending less than half-time through a virtual learning program shall not be counted toward that school district’s average daily attendance calculation. The state department of education shall transfer the moneys by no later than August 31 each year to each school district. Such moneys shall be used in place of property tax levy moneys and shall be expended by a school district for one (1) or more of the purposes set forth in paragraphs (a) through (d) of this subsection. Moneys in the fund must be used by a school district in the following order of priority:
(a) Payment of existing school bonds authorized pursuant to chapter 11, title 33, Idaho Code;
(b) Payment of supplemental school levies authorized pursuant to section 33-802, Idaho Code, excluding indefinite term supplemental levies described in section 33-802(5), Idaho Code;
(c) Saved in a reserve account by the school district for future school facility construction or renovation needs; and
(d) For use in securing and making payments on a new school facilities bond.
(3) The amount of moneys received by a school district pursuant to this section must be deducted from a school levy that would otherwise have been paid by property taxpayers. Such moneys may not be duplicated by the collection of property tax, and no property taxes may be collected in order to make extra payments on expenses described in subsection (2) of this section in excess of required amounts.
(4) Each school district shall identify the amount received in the current year pursuant to this section in the certification of its budget in accordance with section 63-803, Idaho Code. Said amount must be subtracted from the amount to be levied. The amount of moneys thereby saved from being collected by a property tax levy shall be reported on each property tax notice pursuant to section 63-902, Idaho Code.
(5) Each school district shall report annually to the state department of education, in a manner prescribed by it, on the expenditure of moneys it has received pursuant to this section. The state department of education shall present the reports to the legislature each January.
History:
[33-911, added 2023, ch. 200, sec. 2, p. 542.]
2023 Idaho Code › Title 33 - EDUCATION › Chapter 10 - FOUNDATION PROGRAM — STATE AID — APPORTIONMENT › Section 33-1002C - SUMMER AND NIGHT SCHOOL PROGRAM SUPPORT UNITS — ALTERNATIVE SCHOOL — JUVENILE DETENTION FACILITY.

33-1002C. SUMMER AND NIGHT SCHOOL PROGRAM SUPPORT UNITS — ALTERNATIVE SCHOOL — JUVENILE DETENTION FACILITY. (1) Alternative summer or night school programs of not less than two hundred twenty-five (225) hours of instruction, which shall be included in the educational support units calculated as provided in section 33-1002, Idaho Code, may be established as approved by the state board of education. The average daily attendance divided by forty (40) shall determine the number of allowable support units which shall be included in the alternative school support units calculated for the school district for the succeeding school term.
(2) For any alternative school designated pursuant to section 46-805, Idaho Code, full-term average daily attendance shall be used to calculate support units for each cohort of students that meets the minimum instructional hours requirement provided for in section 33-512, Idaho Code. The support units so calculated shall be used for all state funding formulas in which support units are used.
(3) Districts that educate pupils placed by court order in a juvenile detention facility may establish a summer or night school program that shall be included in the educational support units calculated as provided in section 33-1002, Idaho Code. The average daily attendance divided by forty (40) shall determine the number of allowable support units that shall be included in the exceptional education school support units calculated for the school district for the succeeding school term.
(4) Average daily attendance and the support units generated by this section shall not be included in or subject to the provisions of section 33-1003, Idaho Code, and shall be included as an addition to any other support units generated pursuant to Idaho Code.
History:
[33-1002C, added 1990, ch. 204, sec. 1, p. 457; am. 1992, ch. 42, sec. 1, p. 143; am. 1996, ch. 146, sec. 2, p. 482; am. 2001, ch. 252, sec. 2, p. 917; am. 2002, ch. 154, sec. 1, p. 449; am. 2005, ch. 255, sec. 5, p. 783; am. 2013, ch. 268, sec. 1, p. 696; am. 2015, ch. 302, sec. 2, p. 1186; am. 2019, ch. 328, sec. 3, p. 975.]
2023 Idaho Code › Title 33 - EDUCATION › Chapter 10 - FOUNDATION PROGRAM — STATE AID — APPORTIONMENT › Section 33-1002E - PUPILS ATTENDING SCHOOL IN ANOTHER STATE.

33-1002E. PUPILS ATTENDING SCHOOL IN ANOTHER STATE. In any school district which abuts upon the border of another state, the resident pupils of said district may attend schools in the other state as provided in section 33-1403, Idaho Code.
History:
[(33-1002E) 1963, ch. 13, sec. 126, p. 27; am. 1963, ch. 322, sec. 4, p. 919; am. 1980, ch. 179, sec. 5, p. 390; am. and redesig. 1994, ch. 428, sec. 4, p. 1375; am. 2002, ch. 287, sec. 1, p. 833.]