Okla. Stat. tit. 70, § 70-18-113.2

Exemptions.

A. The provisions of this section shall apply only to

kindergarten.

1. No child shall be included in the average daily membership

of a school district for the purpose of computing and paying state-

appropriated funds if that child is regularly assigned to a teacher

or to a class that includes more than twenty (20) students.

2. If a class or classes in a grade exceed the class size

limitation provided for in this subsection, the class size

limitation and penalty shall not apply if:

a. the creation of an additional class would cause a

class to have fewer than ten (10) students; and

b. a teacher's assistant, as defined in Section 6-127 of

this title, is employed to serve with each teacher in

a class that exceeds the class size limitation

provided for in this subsection.

3. No school district shall be penalized for exceeding class

size limitations set forth in this section if the limitations are

exceeded beginning after the first nine (9) weeks of the school

year.

4. Any school district which at the beginning of the school

year does not have sufficient classrooms to meet the class size

limitation provided for in this section as determined by guidelines

established by the State Board of Education shall not be penalized

for failure to meet the class size limitations provided for in this

section if:

a. the school district has voted indebtedness, at any

time within the five (5) years preceding the year the

district exceeds the class size limitations or during

the year the district exceeds the class size

limitations, through the issuance of bonds or approval

by voters of issuance of new bonds for more than

eighty-five percent (85%) of the maximum allowable

pursuant to the provisions of Section 26 of Article X

of the Oklahoma Constitution as shown on the school

district budget filed with the State Equalization

Board for the current school year and certifications

by the Attorney General prior to February 1 of the

current school year; and

b. on the date of filing of the school district budget

with the State Equalization Board, the school district

is voting the maximum millage allowable for the

support, maintenance and construction of schools as

Oklahoma Statutes - Title 70. Schools Page 830

provided for in subsections (a), (c), (d) and (d-1) of

Section 9 of Article X of the Oklahoma Constitution

and Section 10 of Article X of the Oklahoma

Constitution.

5. Any school district found to be in violation of the

provisions of this subsection shall receive a penalty in the State

Aid formula as a reduction to State Aid to be determined as follows:

a. Multiply each pupil in excess of the class size

membership limit as provided in this subsection by the

grade level weight and by the Base Foundation Support

Level for the current school year, and

b. Multiply each pupil in excess of the class size

membership limit as provided in this subsection by the

grade level weight and by the Incentive Aid guarantee

for the current school year times twenty (20), and

c. Sum the products of subparagraphs a and b of this

paragraph.

B. Any violations of the provisions of this section shall

result in denial of accreditation in accordance with the

requirements of Section 3-104.4 of this title.

C. School districts which receive state-appropriated funds

pursuant to the provisions of Section 18-112.2 of this title and do

not comply with the provisions of this section shall be subject to

loss of State Aid for each child in excess of the class size

limitations specified in this section.