Idaho State Statutes - Idaho Attorney Directory

The state department
of education shall prepare and distribute all necessary forms; and shall issue
to each school district, annually, a tuition certificate bearing a serial
number, which certificate shall authorize the receiving district to charge and
to bill for the tuition of its nonresident pupils where tuition has not been
waived.
In determining tuition rates to be charged by any creditor school
district, the state department of education shall compute the sum of that
district's maintenance and operation costs, depreciation on its buildings,
equipment, and other property, and the interest, if any paid by it on bonded
debt or registered warrants. The said state department of education shall then
compute what proportion of the sum of said costs, depreciation and interest is
allocable to elementary schools, and what proportion is allocable to secondary
schools, in the district. The proportion allocable to elementary schools shall
then be divided by the average daily attendance of elementary school pupils,
and the proportion allocable to secondary schools shall be divided by the
average daily attendance of secondary school pupils, in the district, and the
amount so determined shall be the gross per-pupil cost, elementary or
secondary, as the case may be. The net per-pupil cost shall be the gross
per-pupil cost less the per-pupil apportionment to the district of any
foundation program funds.
Computations of tuition rates shall be made as of the school year next
preceding the year for which tuition charges are determined and made.
Charges for tuition made by any creditor school district shall be its net
per-pupil cost, as hereinabove defined; except that its gross per-pupil cost
shall be charged where any pupil has transferred to the creditor district by
transfer other than one prescribed by section 33-1403, Idaho Code, or where
the home district of any pupil attending school in the creditor district is
without the state of Idaho.
The board of trustees of a school district may request a waiver from the
state board of education of any portion of the tuition rate determined
pursuant to this section. A waiver request must be made for each individual
student, and may be requested for up to four (4) years, subject to annual
review by the local board of trustees. Waivers must be requested before April
1 of the year prior to the operative date.

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