NC S562

Requires county boards of commissioners to appropriate per pupil funds to charter schools equal to the per pupil amount provided to local school administrative units for each student residing in that county.

Establishes that the State Board of Education must certify total charter school enrollment by October 1 each school year and that funds must be transferred simultaneously with transfers to local school administrative units.

Removes the previous requirement that local school administrative units transfer per pupil shares of local current expense funds to charter schools and instead places this obligation on county commissioners.

Limits supplemental tax revenue transfers to charter schools located within the tax district where those taxes are levied and where the student resides.

Amends county tax authority to explicitly include charter schools under Article 14A of Chapter 115C as eligible recipients of county school funding.