Marvin Mandel, Governor                        1127

50 percent, if below that ratio, or down to 56 percent, if above that
ratio and not above 60 percent); and such adjustments shall apply
only to those categories of property which are locally assessed; and
any estimated assessed valuation in excess of 60 percent shall be
included for the purpose of calculating State aid.

(6)    "Certificate" includes in Baltimore City an equivalent status
as determined by the State Department of Education.

(7)    "Net taxable income" shall be as certified by the Comptroller
of the Treasury for the second completed calendar year preceding
the school year for which the calculation is being made.

(8)     "Other current expenses" means all expenditures for public
education for pupils defined in paragraph (4) above, except salaries
of professional personnel, costs of pupil transportation, debt service,
capital outlay, or any other reimbursable costs or grants in aid that
may be excluded by the State Department of Education.

[(b)] (c) For the school year 1967-68 and thereafter, the board
of education of each county and the mayor and city council of Balti-
more shall be entitled to, and shall be paid, each year in the manner
and subject to the limitations hereinafter provided, an amount to
be known as "State share of current expenses" which shall be calcu-
lated as follows for each county and Baltimore City.

(1)    Current Expense Cost to Be Shared. The State shall share
in an adjusted expenditure for current expenses of $370 multiplied
by the number of pupils enrolled on September 30 of each year.

(2)    Adjustment for Increased Enrollment. An amount shall be
added to the product of (1) equal to $30 multiplied by an increase
in enrollment above September 30 of the preceding year. For fiscal
1967-68 only, there shall be added to the product of (1) an amount
equal to $30 multiplied by 50 percent of total enrollment of kinder-
garten pupils enrolled as of September 30,1967.

(3)    Adjustment for Prescribed Salaries and Staffing Level. The
total amount of prescribed salaries for each subdivision, as required
in Sections 112, 57 and 68 shall be calculated for all employed pro-
fessional staff members allowed under Section 68 (c). Any positive
difference between this amount and the product of 45 staff members
per 1,000 pupils enrolled, multiplied by $6,645, shall be added to the
product of current expense cost calculated under paragraph (1) above
for that subdivision and any negative difference shall be subtracted.

In calculating the total amount of required prescribed salaries for
subdivisions which employ more professional staff members than the
allowed number, the number of allowed staff members shall be mul-
tiplied by the average prescribed salary for the total number of pro-
fessional staff members employed. Further, in calculating the total
amount of required prescribed salaries for all subdivisions, no adjust-
ments shall be made for salary changes due to turnover in allowed
positions after October 31 of any school year, and no adjustments
shall be made for allowed staff members added or eliminated after
March 1 of any school year.

(4)    Local Share. To be eligible to receive the State share of
current expenses, the board of county commissioners of each of the
several counties and the mayor and city council of Baltimore shall
levy an annual tax for public schools sufficient to provide an amount