(1) A county ratio for GTBA on retirement mills compares the county mill value per ANB to statewide mill value per elementary or high school ANB. This is a measure of how much tax revenue per student can be raised by a county's mill in comparison to how much revenue per student statewide could be raised on a statewide taxable value.

(2) The county elementary or high school GTB mill value per ANB for purposes of calculating FY 20XX+1 retirement fund GTBA is: (calendar year 20XX-1 county taxable value/1,000) / 20XX county elementary or high school budgeted ANB.