It is interesting to me that the law firm says in their paper that, "Notwithstanding the assertions of the opt-out proponents, large numbers of student refusals still had a potential impact on local school districts." The particular word that amuses me is 'potential'. The reason that it amuses me is because there may have been a 'potential' impact on school districts, but I still have not heard of ANY impacts at all. I suppose there is the 'potential' for a planet-sized meteor to 'impact' the earth tonight too, but I haven't heard ANYTHING about that either.
About a month ago I emailed the NYS Education Department, and I specifically asked them, "If a school does everything perfect, except they fail the 95% participation rate solely because responsible parents refused to allow their children to participate in state tests, will the school district still be designated LAP or retain the 'Focus' status?" The answer they gave me in writing was that they really don't know yet. Regardless, if a school district does everything else perfect, there is nothing they could do to improve their 95% participation rate anyway because they can't control responsible parent decisions. So, if the state wanted to force the school district to go through some paperwork as a punishment, the district would literally be showing that everything was perfect except parent/student test participation. Seems pretty silly.
You can find the full paper here http://www.nsba.org/firestorm-over-common-core-examination-legal-issues-relating-standards-assessments-and-parental