[Code of Federal Regulations]

[Title 34, Volume 1]

[Revised as of July 1, 2006]

From the U.S. Government Printing Office via GPO Access

[CITE: 34CFR222.66]



[Page 527]

 

                           TITLE 34--EDUCATION

 

                  CHAPTER II--OFFICE OF ELEMENTARY AND

              SECONDARY EDUCATION, DEPARTMENT OF EDUCATION

 

PART 222_IMPACT AID PROGRAMS--Table of Contents

 

 Subpart E_Additional Assistance for Heavily Impacted Local Educational 

                Agencies Under Section 8003(f) of the Act

 

Sec.  222.66  How does the Secretary determine whether a fiscally 

independent local educational agency is making a reasonable tax effort?



    (a) To determine whether a fiscally independent LEA, as defined in 

Sec.  222.2(c), is making a reasonable tax effort as required by Sec.  

222.63 or Sec.  222.64, the Secretary compares the LEA's local real 

property tax rates for current expenditure purposes (referred to in this 

part as ``tax rates''), as defined in Sec.  222.2(c), with the tax rates 

of its generally comparable LEAs.

    (b) For purposes of this section, the Secretary uses--

    (1) Actual tax rates if all the real property in the LEA and its 

generally comparable LEAs is assessed at the same percentage of true 

value; or

    (2) Tax rates computed under Sec. Sec.  222.67-222.69.

    (c) The Secretary determines that an LEA described in Sec.  

222.62(a) or (d) is making a reasonable tax effort if--

    (1) The LEA's tax rate is equal to at least 95 percent of the 

average tax rate of its generally comparable LEAs;

    (2) Each of the LEA's tax rates for each classification of real 

property is equal to at least 95 percent of each of the average tax 

rates of its generally comparable LEAs for the same classification of 

property;

    (3) The LEA taxes all of its real property at the maximum rates 

allowed by the State, if those maximum rates apply uniformly to all LEAs 

in the State; or

    (4) The LEA has no taxable real property.

    (d) The Secretary determines that an LEA described in Sec.  

222.62(b) is making a reasonable tax effort if--

    (1) The LEA's tax rate is equal to at least 125 percent of the 

average tax rate of its generally comparable LEAs;

    (2) Each of the LEA's tax rates for each classification of real 

property is equal to at least 125 percent of each of the average tax 

rates of its generally comparable LEAs for the same classification of 

property;

    (3) The LEA taxes all of its real property at the maximum rates 

allowed by the State, if those maximum rates apply uniformly to all LEAs 

in the State; or

    (4) The LEA has no taxable real property.



(Authority: 20 U.S.C. 7703(f))