Requires extraordinary special education aid to school districts for students with costs over $55,000 to be assessed and levied by county in which school district is located.

This bill requires that extraordinary special education aid for students with costs exceeding $55,000 be assessed and levied by the county where the school district is located, rather than being distributed directly by the state. It applies to school districts serving students with high-cost special education needs, particularly those placed in private schools where tuition exceeds the $55,000 threshold. The legislation amends existing state laws to shift the funding mechanism for these high-cost cases to the county level while maintaining the 75% state aid rate for costs above the threshold. The bill does not change the percentage of aid provided or the eligibility criteria for students, only the administrative process for collecting and distributing the funds.