Section 33-1405 - RATES OF TUITION - TUITION CERTIFICATES(1) 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.(2) 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.(3) Computations of tuition rates shall be made as of the school year next preceding the year for which tuition charges are determined and made.(4) 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.(5) 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.[33-1405, added 1963, ch. 13, sec. 76, p. 27; am. 1985, ch. 107, sec. 13, p. 207; am. 1990, ch. 43, sec. 4, p. 69; am. 2005 , ch. 97, sec. 1 , p. 317.]Amended by 2023 Session Laws, ch. 156,sec. 4, eff. 7/1/2023.