Section 301 – State-supported voted local levy authorized — Election requirements — Reconsideration of the program.
Effective 1/24/2018 53F-8-301. State-supported voted local levy authorized — Election requirements — Reconsideration of the program. (1) The terms defined in Section 53F-2-102 apply to this section. (2) An election to consider adoption or modification of a voted local levy is required if initiative petitions signed by 10% of the number of electors who voted […]
Section 302 – Board local levy.
Effective 5/8/2018 53F-8-302. Board local levy. (1) The terms defined in Section 53F-2-102 apply to this section. (2) Subject to the other requirements of this section, a local school board may levy a tax to fund the school district’s general fund. (3) (a) For purposes of this Subsection (3), “combined rate” means the sum of: […]
Section 303 – Capital local levy.
Effective 1/1/2021 53F-8-303. Capital local levy. (1) As used in this section: (a) “Cost of the basic program” means the cost of the programs described in Title 53F, Chapter 2, Part 3, Basic Program (Weighted Pupil Units) in a school district. (b) “Low-revenue year” means a fiscal year for which the Legislature appropriates ongoing funding […]
Section 402 – Special tax to buy school building sites, build and furnish schoolhouses, or improve school property.
Effective 5/14/2019 53F-8-402. Special tax to buy school building sites, build and furnish schoolhouses, or improve school property. (1) (a) Except as provided in Subsection (6), a local school board may, by following the process for special elections established in Sections 20A-1-203 and 20A-1-204, call a special election to determine whether a special property tax […]
Section 403 – School transportation levy.
Effective 5/14/2019 53F-8-403. School transportation levy. (1) Except as provided in Subsection (5), a local school board may provide for the transportation of students regardless of the distance from school, from a tax rate not to exceed .0003 per dollar of taxable value levied by the local school board. (2) A local school board may […]
Section 201 – Annual certification of tax rate proposed by local school board — Inclusion of school district budget — Modified filing date.
Effective 5/14/2019 53F-8-201. Annual certification of tax rate proposed by local school board — Inclusion of school district budget — Modified filing date. (1) Prior to June 22 of each year, each local school board shall certify to the county legislative body in which the district is located, on forms prescribed by the State Tax […]
Section 202 – Levy of tax — Collection and deposit.
Effective 1/24/2018 53F-8-202. Levy of tax — Collection and deposit. (1) After the valuation of property has been extended on the assessment rolls, the county legislative body shall levy a tax on the taxable property in the respective school districts at the rate submitted by each local school board under Section 53F-8-201. (2) These taxes […]
Section 203 – Payment out of tax money by county treasurer.
Effective 1/24/2018 53F-8-203. Payment out of tax money by county treasurer. (1) Each county treasurer shall pay the appropriate proportionate share of delinquent taxes, together with interest and costs on all tax sales, to each affected school district. (2) The treasurer shall make payment as quickly as possible after collection or realization. Renumbered and Amended […]