ARM 10.21.101D. CALCULATION OF DISTRICT RATIO

(1) A district's GTB ratio for purposes of calculating FY 20XX+1 eligibility is: calendar year 20XX-1 district taxable value / district's FY 20XX GTBA budget area. Data used in this calculation shall be taken from the district's adopted budget, except that OPI may instead use final data in cases where significant changes in ANB and taxable valuation made after the adoption of a district's budget would significantly affect the district's eligibility to receive state funding.