funding public education from kindergarten to grade 12

1.__School administrative unit; total cost.__For each school administrative unit, the commissioner shall annually determine the school administrative unit's total cost of education.__A school administrative unit's total cost of education must include:

A.__The school administrative unit's total cost of funding essential programs and services subject to the transition percentages described in section 15671, subsection 7, paragraph A;

B.__The program cost allocation as used in chapter 606; and

C.__The debt service allocation as used in chapter 606.

2.__Member municipalities in school administrative districts or community school districts; total costs.__For each municipality that is a member of a school administrative district or community school district, the commissioner shall annually determine each municipality's total cost of education.__A municipality's total cost of education is the school administrative district's or community school district's total cost of funding multiplied by the percentage that the municipality's most recent calendar year average pupils is to the school administrative district's or community school district's most recent calendar year average pupils.

3.__School administrative unit; contribution.__For each school administrative unit, the commissioner shall annually determine the school administrative unit's contribution in accordance with the following.

A.__The school administrative unit's contribution to the total cost of education is the lesser of:

(1)__The total cost for each municipality as described in subsection 1 or 2; and

(2)__The total of the full-value education mill rate calculated in section 15671-A, subsection 2 multiplied by the certified state valuation for the year prior to the most recently certified state valuation for each municipality in the school administrative unit.

B.__The school administrative unit's state contribution to the total cost of education is the total cost of education calculated pursuant to subsection 1 less the school