(a) This section governs how the school district board of directors shall calculate the previous cost of the last contested school election in an odd-numbered year.

1. (1) Calculation of the most recent odd-numbered year contested election for an at-large board of directors member’s position or a change in the millage rate.

   1. (A) The district shall determine the total amount of reimbursement the school district paid to the county in which the district is domiciled for the most recent odd-year election requiring polling sites to be opened districtwide.
   2. (B) The district shall then determine the percentage of the school district’s qualified electors that reside in each county of the district as of the close of voter registration for that election.
   3. (C) The previous cost of the most recent election for each county in the district shall be the percentage of the total reimbursement in the previous election that corresponds with the percentage of qualified electors living in each county.

2. (2) Calculation of the most recent odd-numbered year contested election for board of directors members’ positions elected by zone if no change in the school millage appears on the ballot.

   1. (A) The district shall determine the total amount of reimbursement paid by the district to the county in which the district is domiciled for the most recent odd-year election in which:

(i) The same number of zones were contested as are contested in the current election; and

1. (ii) Polls were not required to be open districtwide.

   1. (B) The district shall then determine the percentage of the school district’s qualified electors that reside in the zone or zones that are contested in the present elections for each county as of the close of voter registration for that election.
   2. (C) The previous cost of the most recent election for each county in this case shall be the percentage of the total reimbursement in the previous election that corresponds with the percentage of qualified electors living in the contested zones that lie in each county.

(b)

1. (1) If a school district cannot determine the cost of the most recent odd-year election in which the appropriate number of zones were contested, the district shall instead use the most recent contested school district election in which polls were open countywide to calculate previous cost.
2. (2) The county board of election commissioners for the domiciled county shall assist the district, if requested, in determining the amount of past reimbursements.