(5) For the 2009 property tax year, the full-value education mill rate is the amount necessary to result in a 45.0% local share in fiscal year 2009-10.

3. Exceeding maximum local cost share expectations; separate article. Beginning with the 2005-2006 school budget, the legislative body of a school administrative unit may adopt property tax rates an additional local appropriation that exceed exceeds the local cost share expectation established by section 15688, subsection 3 3-A, paragraph A only if that action is approved in a separate article by a vote of the school administrative unit's legislative body through the same process that the school budget is approved in that school administrative unit and in accordance with section 15690. If that additional appropriation causes the school administrative unit to exceed the maximum state and local spending target described in subsection 4, the requirements of subsection 5 apply.

4. Maximum state and local spending target.__The maximum state and local spending target for a school administrative unit is the sum of the following costs calculated by the commissioner for the unit:

A.__The base total calculated pursuant to section 15683, subsection 1 without the adjustment for transition targets under section 15671, subsection 7, paragraph A;

B.__Other subsidizable costs described in section 15681-A; and

C.__The debt service allocation pursuant to section__15683- A.

The commissioner shall annually notify each school administrative unit of its maximum state and local spending target.

5.__Exceeding maximum state and local spending target.__If the sum of a school administrative unit's required local contribution determined pursuant to section 15688, subsection 3-A plus the state contribution as calculated pursuant to section 15688, subsection 3-A, paragraph D plus any additional local amount proposed to be raised pursuant to section 15690, subsection 3 exceeds the school administrative unit's maximum state and local spending target established pursuant to subsection 4, the following provisions govern approval of that additional amount.