(i) All school districts resulting from any division under this section shall be operated and maintained as other school districts reorganized under this chapter, and all laws in this State relating to school districts reorganized under this chapter generally and not inconsistent with this section shall apply to such school districts resulting from such division. (j) This section shall apply only with respect to a division of a reorganized school district constituted and established in accordance with this chapter. (k) During the period January 1, 1980, through August 31, 1981, the State Board of Education may divide any school district created by order of a federal court pursuant to this section; provided, however, that: (1) The requirement of referendum included in subsection (b) of this section, the requirement of taxation of subsection (e) of this section and the statutory restriction of subsection (j) of this section shall not be applicable; (2) The requirements of subsection (d) of this section shall be met by funds available pursuant to § 1057(b) of this title and by taxes collected by the county taxing authorities, which taxes shall be collected uniformly throughout the entire area being divided; (3) The area being divided shall be permanently constituted as a school tax district as defined in § 1925 of this title; (4) The rates for school taxes for current operating expenses and debt service on obligations evidenced by: a. Bonds of the district being divided authorized prior to the division; b. Bonds of the district being divided; and c. Bonds of any former school district located in the geographical area of the district being divided which are levied in the school tax district shall be established and set according to § 1925 of this title; (5) Obligations evidenced by bonds authorized prior to the division herein authorized shall be paid by the county taxing authorities from debt service taxes collected in the school tax district; (6) Taxes collected in the school tax district for current operating expenses shall be distributed each year in a uniform manner, on a per unit basis according to units certified by the State Board of Education for the previous fiscal year, by the county taxing authorities, to the districts formed by the division; (7) No tax funds herein authorized shall be distributed to a separate vocational-technical school district; (8) Nothing herein or in § 1925 of this title shall prevent any school district created as a result of such a division from levying and collecting taxes for any purpose within the new district when such rates are set according to Chapter 19 of this title requiring a referendum of the qualified voters in the district; (9) Nothing herein or in § 1925 of this title shall prevent any school district created as a result of such division from issuing bonds and levying and collecting taxes to provide funds for the payment of interest and annual payments on such bonds, in accordance with Chapter 21 of this title; (10) Any school district created as a result of such division may each fiscal year determine and set tax rates for tuition and for minor capital improvements for the next fiscal year; (11) A change in tax rates by a single district shall not alter the rate set in accordance with § 1925 of this title for the school tax district; (12) The boundaries of school districts divided according to this subsection shall be established in accordance with § 1066A of this title. (13) The boards of education of school districts resulting from the division authorized by this subsection shall be established in accordance with § 1066 of this title. (l) If the division of a school district is carried out under subsection (k) of this section, then the following provisions shall apply: (1) Any outstanding obligations of the school district for current operating expenses, on the effective date of the division, shall become the joint obligation of the newly created districts. Each new district shall be responsible for a portion of the total outstanding obligation; the liability of each new district shall be in the same proportion to the total liability of the district being divided as the number of units of pupils enrolled in schools located in the area encompassed by the new district was to the total number of units in the district being divided in the fiscal year preceding the division; (2) Balances in the local current expense account of the school district, on the effective date of the division, shall be divided among the newly created districts. The amount of funds received by each such district shall be in the same proportion to the total balance as the number of units of pupils enrolled in schools located in the area encompassed by the new district was to the total number of units in the district being divided in the fiscal year preceding the division; (3) Balances in the local tuition account of the school district, on the effective date of the division, shall be divided among the newly created districts. The amount of funds received by each such district shall be in the same proportion to the total balance as the number of units of pupils enrolled in the schools located in the area encompassed in the new district was to the total number of units in the district being divided in the fiscal year preceding the division; (4) Balances in the local debt service account of the reorganized school district, on the effective date of the division, shall be retained in the debt service account of the school tax district. These funds shall be used to meet bond obligations which are due after the effective date of the division; (5) Balances in the local minor capital improvement accounts of the district being divided, on the effective date of the division, shall be divided among the newly created districts. The funds shall be divided in a proportion which will best enable the funds to be used for the projects for which they were intended at the time of the division, as determined by the State Board of Education; (6) Balances in the annual maintenance accounts of the reorganized district, on the effective date of the division, shall be divided among the newly created districts. The funds shall be divided in a proportion which will best enable the funds to be used for the maintenance for which they were intended at the time of the division, as determined by the State Board of Education.
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