Chapter 392-139. Finance—Maintenance and operation levies.  


Section 392-139-001. Authority.
Section 392-139-005. Purposes.
Section 392-139-007. Organization of this chapter.
Section 392-139-008. Effective date.
Section 392-139-050. Definition—School year.
Section 392-139-051. Definition—Prior school year.
Section 392-139-052. Definition—Current school year.
Section 392-139-055. Definition—Calendar year.
Section 392-139-058. Definition—Prior year and prior calendar year.
Section 392-139-100. Definition—Certified excess levy.
Section 392-139-105. Definition—Excess levy authority.
Section 392-139-110. Definition—Report 1191.
Section 392-139-115. Definition—Basic education allocation.
Section 392-139-200. Definition—Report 1197.
Section 392-139-205. Definition—F-195.
Section 392-139-210. Definition—Annual average full-time equivalent (AAFTE) students.
Section 392-139-215. Definition—P-223H.
Section 392-139-230. Definition—P-213.
Section 392-139-235. Definition—Annual average full-time equivalent (AAFTE) resident enrollment.
Section 392-139-245. Definition—Levy reduction funds.
Section 392-139-297. General procedures.
Section 392-139-300. Establishment of excess levy authority for school districts—General.
Section 392-139-310. Determination of excess levy base.
Section 392-139-320. Determination of maximum excess levy percentage.
Section 392-139-330. Determination of excess levy authority transfers for interdistrict cooperation programs.
Section 392-139-340. Determination of excess levy authority transfers from high school districts to nonhigh school districts.
Section 392-139-345. Definition—F-196.
Section 392-139-350. Definition—Revenues in the levy base received as a fiscal agent.
Section 392-139-665. Reporting of certified excess levy amounts.
Section 392-139-670. Local effort assistance allocations.
Section 392-139-676. Monthly payments of local effort assistance.
Section 392-139-900. Notification of amounts calculated.
Section 392-139-901. Petitions for levy base adjustments.
Section 392-139-902. Requests for review.
Section 392-139-905. Submission of revised assessed valuation data and recalculation.