42-17058. Values for computing levy limit in the case of a merger of a community college district with a contiguous county
If an existing community college district merges with a contiguous county that is not a part of a community college district, the values used in computing the levy limit under section 42-17051 for the first year of the new district shall be:
1. For section 42-17051, subsection A, paragraph 2, the sum of the values of the existing community college district and the values of the contiguous county that is not a part of a community college district.
2. For section 42-17051, subsection A, paragraph 1, the maximum allowable primary property tax levy for the existing community college district for the preceding year plus the amount of out county tuition paid by the contiguous county that is not part of a community college district in the preceding year.