Section 392-121-415. Basic education allocation—Deductible revenues.

In addition to those funds appropriated by the legislature for basic education allocation purposes, the following locally available general fund revenues shall be included in the computation of the total annual basic education allocation of each school district or charter school pursuant to RCW 28A.150.250 and 28A.150.260 and shall be deducted from payments made pursuant to WAC 392-121-400:

(1) Proceeds from the sale, rental or lease of stone, minerals, timber, forest products, other crops and matter, and improvements from or on tax title real property managed by a county pursuant to chapter 36.35 RCW;

(2) Proceeds from state forests pursuant to RCW 79.22.040 and 79.22.050;

(3) Federal in lieu of tax payments made pursuant to RCW 84.72.020; and

(4) Proceeds from the sale of lumber, timber, and timber products on military reservations or facilities in accordance with U.S.C. §2665, Title 10, and P.L. 97-99.

(5) Local in lieu of tax payments including but not limited to payments made pursuant to RCW 35.82.210, 35.83.040, and 79.19.110.

Otherwise deductible revenues from any of the foregoing sources received by a school district due solely to the district's levy of a capital projects fund or debt service fund excess tax levy shall constitute nongeneral fund revenues and shall not be deducted in the computation of the district's annual basic education allocation for that school year.

[Statutory Authority: RCW 28A.150.290 and 28A.710.220. WSR 15-18-078, § 392-121-415, filed 8/28/15, effective 9/28/15. Statutory Authority: RCW 28A.150.290. WSR 09-06-038, § 392-121-415, filed 2/25/09, effective 3/28/09. Statutory Authority: 1990 c 33. WSR 90-16-002 (Order 18), § 392-121-415, filed 7/19/90, effective 8/19/90. Statutory Authority: RCW 28A.41.170. WSR 89-16-015 (Order 89-04), § 392-121-415, filed 7/21/89, effective 8/21/89. Statutory Authority: RCW 28A.41.055 and 28A.41.170. WSR 88-03-013 (Order 88-8), § 392-121-415, filed 1/11/88.]

RCW 28A.150.290 and 28A.710.220. WSR 15-18-078, § 392-121-415, filed 8/28/15, effective 9/28/15. Statutory Authority: RCW 28A.150.290. WSR 09-06-038, § 392-121-415, filed 2/25/09, effective 3/28/09. Statutory Authority: 1990 c 33. WSR 90-16-002 (Order 18), § 392-121-415, filed 7/19/90, effective 8/19/90. Statutory Authority: RCW 28A.41.170. WSR 89-16-015 (Order 89-04), § 392-121-415, filed 7/21/89, effective 8/21/89. Statutory Authority: RCW 28A.41.055 and 28A.41.170. WSR 88-03-013 (Order 88-8), § 392-121-415, filed 1/11/88.

Rules

392-121-400,