| 4.__Appeals.__A school administrative unit may appeal to the |
commissioner the accuracy of the income data used in accordance |
with this section.__ That appeal must be made in writing within |
30 days of the date of notification of the computed amount.__The |
commissioner shall review the appeal and make an adjustment if an |
adjustment is justified.__The commissioner may adjust the income |
factor used based on the examination of factors such as the |
percentage of students eligible for free and reduced meals and |
also the comparison of data from the Bureau of Revenue Services |
on income taxes for the municipality.__The commissioner's |
decision is final and binding. |