SB1173 Summary

• Amends the process for calculating reimbursement to community college districts from counties not in an organized community college district by separating the county's obligation from the state's obligation.

• Requires the county to reimburse the district based on the district's primary property tax levy per full-time equivalent student multiplied by the number of out-of-county students.

• Requires the state general fund to pay the remaining amount of reimbursement after the county's calculated share is subtracted from the total reimbursement amount.

• Updates section 42-17203 to clarify that counties may levy secondary property taxes for community college reimbursement under the new calculation methodology in section 15-1469, subsection C.

• Takes effect immediately as an emergency measure.