Section 15-443 - Formation of new common school districtA. New common school districts may be formed in unorganized territory on presentation to the county school superintendent of a petition which: 1. Is signed by the parents or guardians of at least ten pupils. Persons who sign the petition shall: (a) Be residents of the proposed new common school district.(b) Reside more than four miles from any school district schoolhouse.2. Set forth the boundaries of the proposed common school district.B. For any common school district formed after July 1, 1988, the tax rate levied for the district shall be at a rate not less than the rate prescribed in section 15-971, subsection B, paragraph 2. Any monies received from the tax levy in excess of the additional amounts prescribed in section 15-991 shall be deposited in the state general fund.