A resulting common, high or unified school district after consolidation of school districts as provided in section 15-459, subsection B, paragraph 2 or 3 or subsection C shall determine, in the first budget year, its allowable revenue control limit as follows:

1. 1. Determine the allowable revenue control limit for the budget year for each of the school districts to be consolidated as it would have been in the absence of the consolidation.
2. 2. Add the revenue control limits determined in paragraph 1 of this section. The sum is the revenue control limit of the resulting school district in the first year for which a budget is computed.