Vermont § 4001 - Definitions As used in this chapter: [Subdivision

§ 4001. Definitions As used in this chapter: [Subdivision

• (1) effective until contingency met; see also subdivision (1) effective
  July 1, 2028 if contingency met, set out below.] (1) “Average daily membership” of a school district or, if needed in order to calculate
  the appropriate homestead tax rate, of the municipality as defined in 32 V.S.A. § 5401(9), in any year means: (A) The full-time equivalent enrollment of students, as defined by the State Board by
  rule, who are legal residents of the district or municipality attending a school owned
  and operated by the district, attending a public school outside the district under
  section 822a of this title, or for whom the district pays tuition to one or more approved independent schools
  or public schools outside the district during the annual census period. The census
  period consists of the 11th day through the 30th day of the school year in which school
  is actually in session. (B) The full-time equivalent enrollment in the year before the last census period, of
  any State-placed students as defined in subdivision 11(a)(28) of this title. A school district that provides for the education of its students by paying tuition
  to an approved independent school or public school outside the district shall not
  count a State-placed student for whom it is paying tuition for purposes of determining
  average daily membership. A school district that is receiving the full amount, as
  defined by the State Board by rule, of the student’s education costs under subsection 2950