Colorado § 22-54-112 - Reports to the state board.

§ 22-54-112. Reports to the state board.

(1) On or before November 15 of each year, the property tax administrator shall certify to the state board the valuations for assessment of all taxable property within each county and for each district or portion of a joint district in each county, with the exception of the city and county of Denver, for which the time of certification shall be on or before December 20. The furnishing of certified copies of the board of county commissioners' or its authorized party's certification of levies and revenue to the county assessor and the property tax administrator, as provided by section 39-1-111 (2), shall be considered as having fulfilled the requirement of this section.

(2) (a) (I) For budget years commencing prior to July 1, 2023, on or before November 10 of each year, the secretary of the board of education of each district shall certify to the state board the pupil enrollment, the online pupil enrollment, the extended high school pupil enrollment, and the preschool program enrollment of the district taken in the preceding October or previously in November.

(II) For the 2023-24 budget year and each budget year thereafter, on or before November 10 of each year, the secretary of the board of education of each district shall certify to the state board the pupil enrollment, the online pupil enrollment, and the extended high school pupil enrollment of the district taken in the preceding October.

(III) For the 2023-24 budget year and each budget year thereafter, on or before November 10 of each year, the secretary of the board of education of each district shall certify to the state board the number of three- and four-year-old pupils with disabilities who are not enrolled in kindergarten but are receiving an educational program under the "Exceptional Children's Educational Act", article 20 of this title 22, as determined in the preceding October or previously in November, for purposes of determining funding pursuant to part 1 of article 20 of this title 22.

(b) Repealed.

(c) (I) On or before November 10 of each year, the secretary of the state charter school institute board shall certify to the state board the pupil enrollment, the online pupil enrollment, and the extended high school pupil enrollment of each institute charter school taken in the preceding October.

(II) For the 2023-24 budget year and each budget year thereafter, on or before November 10 of each year, the secretary of the state charter school institute board shall certify to the state board the number of three- and four-year-old pupils with disabilities who are not enrolled in kindergarten but are receiving an educational program under the "Exceptional Children's Educational Act", article 20 of this title 22, from each institute charter school, as determined in the preceding October or previously in November, for purposes of determining funding pursuant to part 1 of article 20 of this title 22.

(3) (a) If the valuation for assessment for all or a part of any district has been divided for an urban renewal area, pursuant to section 31-25-107 (9)(a), any report under this section must be based upon that portion of the valuation for assessment under section 31-25-107 (9)(a)(I), so long as the division remains in effect.

(b) If the valuation for assessment for all or a part of any district has been divided for a county revitalization area pursuant to section 30-31-109 (13)(a), any report under this section must be based upon that portion of the valuation for assessment under section 30-31-109 (13)(a)(I), so long as the division remains in effect.

(4) (a) Except as otherwise provided in paragraph (b) of this subsection (4), every school of a district, charter school of a district, and institute charter school shall include in the materials for pupil registration the pupil application form to participate under the federal "Richard B. Russell National School Lunch Act", 42 U.S.C. sec. 1751 et seq., referred to in this subsection (4) as the "pupil application form". The registration materials shall include an explanation to parents that the pupil application form will be used by the school of the district, district charter school, or institute charter school to determine whether the school of the district, district charter school, or institute charter school is eligible for at-risk funding on behalf of the pupil and that, by filling out the form, the parent is ensuring that the school district or school will receive the at-risk funding to which it is entitled based on the population of at-risk pupils served by the school district or school.

(b) If one or more schools of a school district or if a district charter school or an institute charter school does not participate in the federal child nutrition programs under the federal "Richard B. Russell National School Lunch Act", 42 U.S.C. sec. 1751 et seq., or the federal "Child Nutrition Act of 1966", 42 U.S.C. sec. 1771 et seq., the school district, the district charter school, or the institute charter school shall use the family economic data survey form created by the department of education to identify those pupils who qualify as at-risk pupils in lieu of the pupil application form.

(c) In certifying the pupil enrollment pursuant to subsection (2) of this section, the secretary of the board of education of each district and the secretary of the state charter school institute board shall specify as at-risk pupils those pupils identified through use of the pupil application form and the family economic data survey form.

(5) On or before November 10, 2021, and on or before November 10 of each year thereafter, in certifying the pupil enrollment pursuant to subsection (2) of this section, the secretary of the board of education of each district and the secretary of the state charter school institute board shall specify the number of English language learner pupils.

Source: L. 94: Entire article added with relocations, p. 799, § 2, effective April 27. L. 2002: (2) amended, p. 1737, § 7, effective June 7. L. 2003: (2)(a) amended, p. 2124, § 13, effective May 22. L. 2004: (2)(c) added, p. 1639, § 45, effective July 1; (2)(b) repealed, p. 1199, § 57, effective August 4. L. 2005: (2)(a) amended, p. 1006, § 2, effective June 2. L. 2006: (2)(a) amended, p. 699, § 44, effective April 28. L. 2008: (4) added, p. 1198, § 9, effective May 22. L. 2009: (2)(a) amended, (HB 09-1319), ch. 286, p. 1320, § 10, effective May 21; (2)(a) amended, (SB 09-292), ch. 369, p. 1964, § 65, effective August 5. L. 2015: (2)(a) amended, (HB 15-1270), ch. 195, p. 658, § 4, effective August 5. L. 2021: (5) added, (SB 21-268), ch. 222, p. 1192, § 29, effective June 11; (1) amended, (HB 21-1267), ch. 257, p. 1513, § 1, effective September 7. L. 2022: (2)(c) amended, (HB 22-1390), ch. 237, p. 1756, § 26, effective May 26; (2)(a) and (2)(c) amended, (HB 22-1295), ch. 123, p. 782, § 13, effective July 1. L. 2024: (3) amended, (HB 24-1172), ch. 387, p. 2678, § 4, effective August 7.

Editor's note: (1) This section is similar to former § 22-53-119 as it existed prior to 1994.

(2) Amendments to subsection (2)(a) by Senate Bill 09-292 and House Bill 09-1319 were harmonized.

(3) Amendments to subsection (2)(c) by HB 22-1390 and HB 22-1295 were harmonized.

Cross references: For the legislative declaration contained in the 2008 act enacting subsection (4), see section 1 of chapter 286, Session Laws of Colorado 2008. For the legislative declaration in HB 22-1390, see section 1 of chapter 237, Session Laws of Colorado 2022.