WSR 18-10-025 PERMANENT RULES SUPERINTENDENT OF PUBLIC INSTRUCTION [Filed April 24, 2018, 9:58 a.m., effective May 25, 2018] Effective Date of Rule: Thirty-one days after filing. Purpose: This rule change eliminates WAC 392-121-415(2), which currently requires the office of superintendent of public instruction to deduct proceeds from state forest payments under RCW 79.22.040 and 79.22.050 from school district and charter school basic education apportionment payments. Eliminating the requirement to treat state forest revenue as a deductible revenue will allow approximately eighty school districts, mostly rural, to keep approximately $13 to $17 million in funds from which they currently get no benefit. Citation of Rules Affected by this Order: Amending WAC 392-121-415. Adopted under notice filed as WSR 18-06-106 on March 7, 2018. Number of Sections Adopted in Order to Comply with Federal Statute: New 0, Amended 0, Repealed 0; Federal Rules or Standards: New 0, Amended 0, Repealed 0; or Recently Enacted State Statutes: New 0, Amended 1, Repealed 0. Number of Sections Adopted at the Request of a Nongovernmental Entity: New 0, Amended 0, Repealed 0. Number of Sections Adopted on the Agency's own Initiative: New 0, Amended 0, Repealed 0. Number of Sections Adopted in Order to Clarify, Streamline, or Reform Agency Procedures: New 0, Amended 0, Repealed 0. Number of Sections Adopted using Negotiated Rule Making: New 0, Amended 0, Repealed 0; Pilot Rule Making: New 0, Amended 0, Repealed 0; or Other Alternative Rule Making: New 0, Amended 0, Repealed 0. Date Adopted: April 23, 2018. Chris P. S. Reykdal State Superintendent
of Public Instruction
AMENDATORY SECTION (Amending WSR 15-18-078, filed 8/28/15, effective 9/28/15)
WAC 392-121-415 Basic education allocation—Deductible revenues.
In addition to those funds appropriated by the legislature for basic education allocation purposes, the following locally available general fund revenues shall be included in the computation of the total annual basic education allocation of each school district or charter school pursuant to RCW 28A.150.250 and 28A.150.260 and shall be deducted from payments made pursuant to WAC 392-121-400:
(1) Proceeds from the sale, rental or lease of stone, minerals, timber, forest products, other crops and matter, and improvements from or on tax title real property managed by a county pursuant to chapter 36.35 RCW;
(((4))) (3) Proceeds from the sale of lumber, timber, and timber products on military reservations or facilities in accordance with U.S.C. §2665, Title 10, and P.L. 97-99.
(((5))) (4) Local in lieu of tax payments including but not limited to payments made pursuant to RCW 35.82.210, 35.83.040, and 79.19.110.
Otherwise deductible revenues from any of the foregoing sources received by a school district due solely to the district's levy of a capital projects fund or debt service fund excess tax levy shall constitute nongeneral fund revenues and shall not be deducted in the computation of the district's annual basic education allocation for that school year.
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