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 […]