(1) If a K-12 district has voted to dissolve in order to consolidate with one or more K-12 or non-K-12 districts or if the trustees of the district have passed a resolution to dissolve the K-12 district under the exception provided in 20-6-704 (2) , MCA, the following shall apply:

(a) To determine prior year adopted budget amounts for the elementary and high school portions of the dissolved K-12 district, divide the adopted budget of the K-12 district for the last school year by the maximum budget limit of the K-12. Multiply the result times the maximum limit portion as determined by the elementary program and times the maximum limit portion as determined by the high school program.

(b) To determine prior year ANB for the elementary and high school portions of the dissolved K-12 district to be used to calculate spending limitations for the consolidated district(s) , use budgeted ANB per elementary portion and budgeted ANB per high school portion of the K-12 from the prior year.