(a) Except in the cases provided for in § 603(c) of this title, no pupil shall be transferred from 1 school district to another school district without the written approval of the school board of both the sending and receiving districts. A reorganized school district receiving any pupil who is a resident of another reorganized school district shall collect a tuition charge for the nonresident pupil; provided however, that the tuition charge may be waived if such waiver is granted by the board of education of both the sending and receiving districts. Such tuition charge shall be paid by the school board of the reorganized school district in which the pupil is a resident from the proceeds of a local tax which shall be levied for this specific purpose.
(b) In determining the tuition to be charged, the receiving district shall compute the tuition by adding such receiving district's share of educational related expenses as allowed by Department of Education regulations. The sum so obtained shall be divided by the total number of pupils in the authorized program and grades and attending all public schools in the receiving district as of September 30 of the current school year. The cost for the current year may be estimated cost and shall include an amount, added or subtracted from the estimate, which amount will represent the difference between the estimated and the actual costs of the tuition charges for the same purpose in the previous year. The resulting figure shall represent the amount of tuition charge per pupil in the current year. In Fiscal Year 1970 or later, the receiving district may include tuition charges for the previous year and the current year.
(c) The bill for tuition charges shall be verified by the Secretary of Education within 20 days after receipt of such bill. No bill for tuition charges shall be paid until such time as it has been certified by the Secretary of Education as being true and correct.
(d) For each pupil attending a public school of another district as of September 30, the receiving district shall bill the sending district and the sending district shall pay the tuition charges per pupil on or before January 1 of the fiscal year in which the bill is submitted to the sending district for payment. In the case of pupils attending the public schools of the receiving district for less than a full term, the tuition charge shall be prorated by reference to the period of time during which such pupils actually attended the receiving district's schools, provided that attendance for part of any month shall be counted as a full month of attendance.
(e) Any reorganized school district sending pupils to the schools of another district shall levy and collect a tax to pay any tuition charges to the receiving district, and such tuition shall be collected by local taxation within the sending district according to the provisions of taxation as set forth in Chapter 19 of this title, except that no referendum shall be required. The sending district shall estimate the amount of, determine the rate for and levy the tax upon the estimate at the time that regular tax levies are announced to the appropriate taxing authorities, and the levy shall be adjusted annually to correct errors in the estimate as provided for in subsection (b) of this section.