Apportionment of Capital Costs. 1. The following method will be used for apportioning capital costs incurred prior to July 1, 2016: After first deducting any other sources of revenue that are appropriately applied against capital costs, capital costs shall be annually apportioned to the towns which were members of the District as of June 30, 2016 for the ensuing fiscal year in the following manner. Each member town's share of capital costs for each fiscal year shall be determined by computing the ratio which the town's pupil enrollment in the regional district school on October 1 of the fiscal year next preceding the fiscal year for which the apportionment is determined bears to the total pupil enrollment from all the member towns on the said date, except that if there is an enrollment of f e w e r than five pupils from any member town in the regional district school on said date, such member town shall be deemed to have an enrollment of five pupils in the regional district school. For the purpose of this subsection, in computing this apportionment the persons enrolled in courses or programs referred to in subsection IV (F) shall not be included.
2. The following method will be used for apportioning capital costs incurred on or after July 1, 2016: After first deducting any other sources of revenue that are appropriately applied against capital costs, capital costs which are incurred on or after July 1, 2016 shall be apportioned to the member communities annually for the ensuing fiscal year in the following manner (for illustration purposes only, examples of these calculations appear in Appendix A.)
a. Fifty percent (50%) of the capital costs will be apportioned to each of the member communities by computing the ratio which that community’s pupil enrollment in the regional district school, using a rolling average based on the four (4) most recent annual October 1 enrollment figures, bears to total pupil enrollment in the regional district school from member communities, using a rolling average based on the four (4) most recent annual October 1 enrollment figures, except that if there were an enrollment of fewer than one (1) pupil from any member community in the regional district school on any of the four (4) most recent October 1 dates, such member community will be deemed to have had an enrollment of one (1) pupil in the regional district school on said date.
b. An additional one percent (1%) of these costs will be apportioned to each of the member communities regardless of student enro...
Apportionment of Capital Costs. 1. Grades 7-12 Capital costs shall be apportioned by using each of the member town’s equalized valuations and each of the member town’s resident pupil enrollment in the District schools serving grades 7-12. Each town’s share of the capital cost is determined by adding together the ratio that its equalized valuation bears to the total equalized valuations of all the member towns and the ratio that its resident pupil enrollment in the District schools serving grades 7-12 bears to the total resident pupil enrollments in grades 7-12 of all the member towns in the District schools and dividing this sum by two. For all capital costs consisting of the payment of principal of and interest on bonds, notes and other obligations issued to finance such capital costs, this ratio shall be calculated annually and shall be based upon the five (5) year rolling average of each of the member town’s equalized valuations and the five (5) year rolling average of each of the member town’s resident pupil enrollment in the District schools serving grades 7-12 during the period in which such bonds, notes or other obligations are outstanding. For the purpose of this Section VIII D, equalized valuation shall mean the valuation of the towns as determined by the General Court for the purpose of establishing the basis of apportionment of state and county taxes (Chapter 559 of the Acts of 1945) or any such later equalized valuation enacted by the General Court; and resident pupil enrollment shall mean each member town’s resident pupil enrollment in the District schools serving grades 7-12 on October 1.
2. Grades Pre-K-6 Capital costs related to District schools serving grades pre-K-6 shall be apportioned to the member town where the building is located.
Apportionment of Capital Costs. A member’s share of Capital Costs for the first fiscal year following the establishment of the District and for every fiscal year thereafter, shall be apportioned to the member towns on the basis of their respective pupil enrollments in the district schools. Each member town’s share for each fiscal year shall be determined by computing the ratio of that town’s pupil enrollment in the District on October 1 of the preceding year for which the apportionment is determined, to the total pupil enrollment from all the member towns in district schools on the same date. In the event that enrollment in the District has not been accomplished by October 1 of any year, operating costs shall be apportioned on the basis of enrollment in all grades from pre-kindergarten through grade (6) of pupils residing in each member town and receiving education at such town’s expense on October 1 of that year.
Apportionment of Capital Costs. Capital costs shall be apportioned to the member towns annually for the ensuing fiscal year in the following manner. Each member town's share of capital costs for each fiscal year shall be determined by computing the ratio which the town's pupil enrollment in the regional district school on October 1 of the fiscal year next preceding the fiscal year for which the apportionment is determined bears to the total pupil enrollment from all the member towns on the said date, except that if there is an enrollment of less than five pupils from any member town in the regional district school on said date, such member town shall be deemed to have an enrollment of five pupils in the regional district school. For the purpose of this subsection, in computing this apportionment the "persons" referred to in subsection IV (F) shall not be included. Notwithstanding the foregoing, in the event that there is no enrollment in the regional district school from all the member towns on October 1 of any such year, capital costs shall be apportioned on the basis of enrollment in grades nine through twelve of pupils residing in each member town and receiving education at such town's expense on October 1 of such year. Capital costs represented by debt service shall be apportioned as a capital cost of the fiscal year in which the debt service falls due.
Apportionment of Capital Costs. Capital costs, including debt service on bonds or notes issued by the District to finance capital costs, with respect to any particular school, shall be apportioned on the basis of each member town's pupil enrollment in such school. Each member town's share shall be determined by computing the ratio which its pupil enrollment in such school on October l of the year next preceding the year for which apportionment is made bears to the pupil enrollment from all the member towns in such school on that date. If there is no enrollment in such school on the aforesaid October l, capital costs with respect thereto shall be apportioned on the basis of the last preceding apportionment thereof. Capital costs with respect to a new school in which there was no pupil enrollment on October l of the year preceding the year for which the apportionment is made or on any prior October l shall be apportioned on the basis of the number of pupils from each member town which such school is intended to accommodate as determined by the Committee prior to the time when the first apportionment of capital costs on account of such school is made. In the event of the need to vacate a school for an extended, but temporary, period of time (e.g., due to construction, renovation, or repair) and to temporarily relocate the student population to another school or schools, no capital costs associated with the schools to which they were relocated shall be allocated to the towns whose students were relocated. Those towns will continue to pay capital costs according to Section D. for the vacated school.
Apportionment of Capital Costs. In the event the Partnership must undertake an expansion, major repairs, replacement, or add to the Common Partnership System, or is directed or ordered to provide a higher degree of treatment in the future, or any other related expense, then the net capital cost related thereto shall be apportioned between the Member Towns on the basis of Total Flow Allocation (capacity owned), unless said further or additional treatment is caused by wastewater of a special character, in which case the added cost shall be borne by the Member Town in which the wastewater originates, or, if expansion is required, the percentage of the expanded facilities available to each Member Town. A reasonable payment schedule shall be established by the Partnership prior to the completion of said replacement, repairs or additional facilities. Each Member Town is allocated and hereby owns a specific wastewater capacity in the Partnership’s treatment facilities. Average daily flow in million gallons per day (mgd) is utilized as the unit measure for capacity owned. Capital Costs shall be apportioned among the Member Towns and charged annually as depicted in the following examples:
15.4.1 Projected Initial Phase Flow Capacity Allocation (3 phases) Xxxxxx 1.15 mgd 34 % Harwich 0.45 mgd 14 % Yarmouth 1.75 mgd 52 %
15.4.2 Projected Buildout Flow Capacity Allocation ( after all 8 phases) Xxxxxx 1.96 mgd 30 % Harwich 0.98 mgd 15 % Yarmouth 3.54 mgd 55 %
Apportionment of Capital Costs. (1) Dighton-Rehoboth Regional High School Capital costs for the Dighton-Rehoboth Regional High School (grades nine through twelve) shall be apportioned to the member towns annually for the ensuing fiscal year on the basis of the member towns’ equalized valuations and the member towns’ pupil enrollments in the Regional District High School. Each member town’s share shall be determined by computing to the nearest one- hundredth of one percent, one-half of the sum of the ratio which its equalized valuation bears to the total of the equalized valuations of the member towns and the ratio which its enrollment in the Regional District High School bears to the total of the pupil enrollments from all the member towns in the Regional District High School. In computing each town’s annual apportionment, the equalized valuation shall be that in effect on October 1 of the year next preceding the year for which the apportionment is determined and the pupil enrollment of each town shall be the number of pupils in each member town enrolled in the Regional High School on October 1 of the year next preceding the year for which the apportionment is determined. In the event that enrollment in the Regional District High School has not been accomplished on October 1 of any year, pupil enrollment shall be the number of pupils educated in the Regional High School in grades nine through twelve residing in each member town.
(2) Schools Leased from Member Towns Capital costs for schools leased from the member towns and used for grades pre- kindergarten through eight shall be apportioned to each member town annually for the ensuing fiscal year on the basis of the budgeted capital costs of the leased schools located in that member town.
Apportionment of Capital Costs. In the event the Partnership must undertake an expansion, major repairs, replacement, or add to the Common Partnership System, or is directed or ordered to provide a higher degree of treatment in the future, or any other related expense, then the net capital cost related thereto shall be apportioned between the Member Towns on the basis of expanded Total Flow Allocation, unless said further or additional treatment is caused by wastewater of a special character, in which case the added cost shall be borne by the Member Town in which the wastewater originates. A reasonable payment schedule shall be established by the Partnership prior to the completion of said replacement, repairs or additional facilities. Each Member Town is allocated and hereby owns a specific wastewater capacity in the Partnership’s treatment facilities. Average daily flow in million gallons per day (mgd) is utilized as the unit measure for capacity owned. Capital Costs shall be apportioned among the Member Towns and charged annually in the following manner:
15.4.1 Initial Phase Flow Capacity Allocation Xxxxxx 1.2 mgd 30 % Harwich 0.60 mgd 15 % Yarmouth 2.20 mgd 55 %
15.4.2 Buildout Flow Capacity Allocation Xxxxxx 1.96 mgd 30 % Harwich 0.98 mgd 15 % Yarmouth 3.54 mgd 55 %
15.4.3 Example Interim Expansion Flow Capacity Allocation
Apportionment of Capital Costs. (1) Dighton-Rehoboth Regional High School Capital costs for the Dighton-Rehoboth Regional High School (grades nine through twelve) shall be apportioned to the member towns annually for the ensuing fiscal year on the basis of the member towns’ equalized valuations and the member towns’ pupil enrollments in the Regional District High School at the time the indebtedness occurs. Each member town’s share shall be determined by computing to the nearest one-hundredth of one percent, one-half of the sum of the ratio which its equalized valuation bears to the total of the equalized valuations of the member towns and the ratio which its enrollment in the Regional District High School bears to the total of the pupil enrollments from all the member towns in the Regional District High School. In computing each town’s annual apportionment, the equalized valuation shall be that in effect on October 1 of the year next preceding the year for which the apportionment is determined and the pupil enrollment of each town shall be the number of pupils in each member town enrolled in the Regional District High School on October 1 of the year next preceding the year for which the apportionment is determined. In the event that enrollment in the Regional District High School has not been accomplished on October 1 of any year, pupil enrollment shall be the number of pupils in grades nine through twelve residing in each member town and receiving education at such town’s expense on October 1 of the applicable year. educated in the District High School in grades nine through twelve (9-12) residing in each member town. Capital costs for items to be used District-wide (e.g., maintenance equipment, technology, vehicles, etc.) and used for grades PK-12 shall be apportioned to each member town annually for the ensuing fiscal year based on the Statutory Assessment Method defined in “Regional School District Regulations” outlined by the Department of Elementary and Secondary Education (hereinafter sometimes referred to as DESE) Regulations 603, CMR 41.00, as amended, and consistent with the terms and conditions of MGL, CH.70, Sec. 6, as amended.
(2) Schools Leased from Member Towns Capital costs for schools leased from the member towns and used for grades kindergarten through eight shall be apportioned to each member town annually for the ensuing fiscal year on the basis of the budgeted capital costs of the leased schools located in that member town.
Apportionment of Capital Costs. 41 42 (1) Dighton-Rehoboth Regional High School 43 Capital costs for the Dighton-Rehoboth Regional High School 1 (grades nine through twelve) shall be apportioned annually by 2 school enrollment among the member municipalities. Capital costs 3 for items to be used District-wide (e.g., maintenance equipment, 4 technology, vehicles, etc.) and used for grades PK-12 shall be 5 apportioned to each member municipality equally in the same 6 manner as Central Office costs, for the ensuing fiscal year. 8 (2) Schools Leased from Member Municipalities 9 Capital costs for schools leased from the member municipalities and 10 used for grades kindergarten through eight shall be apportioned 11 individually to each member municipality annually for the ensuing 12 fiscal year on the basis of the budgeted capital costs of the leased 13 schools located in that member municipality.
