Ohio Revised Code Search

... and 2027, a district's "base cost enrolled ADM" for a fiscal year means the greater of the following: (1) The district's enrolled ADM for the previous fiscal year; (2) The average of the district's enrolled ADM for the previous three fiscal years. (D)(1) "Base cost per pupil" means the following for a city, local, or exempted village school district: (a) For fiscal years 2026 and 2027, the aggregate base...

...the district. (6) For fiscal years 2026 and 2027, the number of state tax returns filed by the residents of the district for the most recent year for which this information is available. (B) On or before the first day of May each year, the tax commissioner shall certify to the department of education and workforce and the office of budget and management the total taxable real property value of railroads and, se...

...th the following: For fiscal years 2026 and 2027, for a funding unit that is a city, local, or exempted village school district: The district's funding base + [(the district's state core foundation funding components for that fiscal year calculated under divisions (A)(1), (2), (3), (5), (6), (7), and (8) of this section - the district's general funding base calculated in accordance with division (N)(1) of secti...

...ount of tuition and make a deduction or credit under section 3317.08 of the Revised Code, deduct and credit such amounts as provided in division (J) of section 3313.64 or section 3317.08 of the Revised Code. (2) For each child for whom the district is responsible for tuition or payment under division (A)(1) of section 3317.082 or section 3323.091 of the Revised Code, deduct the amount of tuition or payment for whi...

...onal service center. For fiscal years 2026 and 2027, this amount shall be equal to the actual costs incurred in the prior fiscal year by the district or service center when transporting those students, as reported to the department, multiplied by one of the following: (a) For a district, the percentage determined for the district for that fiscal year under divisions (E)(1)(c)(i) and (ii) of section 3317.0212 of th...

...ection exceeds one per cent of the taxable value of all real and tangible personal property in the district or in which is located tangible personal property designed for use or used in strip mining operations, whose taxable value exceeds five million dollars, and the taxes upon which the district is precluded from collecting by virtue of legal proceedings to determine the value of such property: (A) The total tax...

...y one special education ADM X the multiple specified in division (A) of section 3317.013 of the Revised Code X the statewide average base cost per pupil for that fiscal year; (ii) The school's category two special education ADM X the multiple specified in division (B) of section 3317.013 of the Revised Code X the statewide average base cost per pupil for that fiscal year; (iii) The school's category three speci...

...r year with the taxable value certified under division (A)(1) of this section and shall recompute the state education aid for such fiscal year without applying any funding limitations enacted by the general assembly to the computation, if applicable. The department shall pay to the district an amount equal to the lesser of the following: (1) The positive difference between the district's state education aid prior ...

... the "Bankruptcy Reform Act," 92 Stat. 2626, 11 U.S.C. 1101, as amended. (3) "Uncollectable taxes" means property taxes payable in a calendar year by a Chapter 11 corporation on its property that a school district is precluded from collecting by virtue of proceedings under the Bankruptcy Reform Act. (4) "Basic state aid" means a school district's state education aid. (5) "Effective value" means the amount obt...

...ue" means the sum of the effective residential/agricultural real property value, the effective nonresidential/agricultural real property value, and the effective personal value. (6) "Effective residential/agricultural real property value" means, for a tax year, the amount obtained by multiplying the value for that year of residential/agricultural real property subject to taxation in the district by a fraction, the...

...ment shall post on the department's web site each district's target number of riders per assigned bus and a description of how the target number was determined. (2) The department shall determine each school district's efficiency index by dividing the district's number of riders per assigned bus by its target number of riders per assigned bus. (3) The department shall determine each city, local, and exempted vi...

...he academic year. For fiscal years 2026 and 2027, the additional state aid shall be calculated under the following formula: ($4,000 X the number of students who are preschool children with disabilities) + the sum of the following: (1) The district's or institution's category one special education students who are preschool children with disabilities X the multiple specified in division (A) of section 3317.01...

...s individualized education program. Any legal fees, court costs, or other costs associated with any cause of action relating to the student may not be included in the amount.

...ce shall withhold from the aggregate amount paid for a fiscal year to each city, local, exempted village, and joint vocational school district an amount equal to the following: (a) In the case of a city, local, or exempted village school district, the aggregate amount of special education funding paid to the district under division (A)(3) of section 3317.022 of the Revised Code times 0.10, subject to any funding l...

... (i) The district's capacity index is less than 1. (ii) The district's enrolled ADM is less than 200. (b) If the district does not satisfy either of the criteria specified in division (B)(4)(a) of this section for that fiscal year, the district's capacity amount for that fiscal year shall be calculated as follows: (i) Compute the following amount for the district: (The median weighted wealth of all scho...

... enrollment of each such pupil shall be credited to the school district in which the pupil is entitled to attend school under division (B) of section 3313.64 or section 3313.65 of the Revised Code as determined by the department. (I) This division shall not apply on or after September 30, 2021. (1) A city, local, exempted village, or joint vocational school district admitting a scholarship student of a pilot pr...

... district or educational service center under this chapter until it has satisfactory evidence that the board of education or educational service center governing board has fully complied with all of the provisions of this section. Nothing in this section shall require any person to release, or to permit access to, public school records in violation of section 3319.321 of the Revised Code.

...each educational service center, each county board of developmental disabilities, and each institution operating a special education program pursuant to section 3323.091 of the Revised Code shall, in accordance with procedures adopted by the department of education and workforce, maintain a record of district membership of all preschool children with disabilities who are served by a special education program.

...persons for whom a record is maintained under division (A) of this section. These numbers shall be reported on a full-time equivalent basis.

...e student is participating at a college under Chapter 3365. of the Revised Code. (B) A student shall be considered to be enrolled in the district for the period of time beginning on the date on which the school has both received the documentation of the student's enrollment from a parent and the student has commenced participation in learning opportunities offered by the district. For purposes of applying divisions ...

...ual audits of the information certified under section 3317.03 of the Revised Code.

... the Revised Code, on a full-time equivalency basis, of individuals who are at least twenty-two years of age. This report shall be in addition to the district's report of the enrollment of students entitled to attend school in the district under section 3313.64 or 3313.65 of the Revised Code that is required under section 3317.03 of the Revised Code. (B) The superintendent of each joint vocational school district ...

... maintaining student enrollment records under section 3317.03 of the Revised Code, the superintendent of each home district shall provide to the lead district or contracting district the attendance records for each student who receives career-technical education services provided by the lead district or contracting district in facilities operated by the student's home district. (C) Any lead district of a career-te...

...artment on the basis of standards and rules adopted by the department. As used in this section, "institution" means an institution operated by a department specified in section 3323.091 of the Revised Code and that provides career-technical education programs under the supervision of the division of career-technical education of the department that meet the standards and rules for these programs, including licensure ...

...ery 3,300 students in a district's enrolled ADM, with a minimum of 0.5 units and a maximum of 8 units allocated for the district. (b) One kindergarten through eighth grade gifted intervention specialist unit shall be allocated for every 140 gifted students enrolled in grades kindergarten through eight in the district, as certified under division (B)(22) of section 3317.03 of the Revised Code, with a minimum of 0.3...