15-1461. District budget; annual estimate; computation; notice; hearing; adoption A. Not later than June 5, each district established pursuant to this chapter, and any other community college established prior to the enactment of this chapter, shall prepare a proposed budget for the budget year on a form which the auditor general prescribes to be transmitted […]
15-1461.01. Truth in taxation notice and hearing; roll call vote on tax increase; definition A. On or before February 10 of the tax year, the county assessor shall transmit and certify to the property tax oversight commission and to the district governing board the total net assessed values that are required to compute the levy […]
15-1462. Special tax levy for maintenance or capital outlay of district; proration of monies A. The board of supervisors in each district may supply funds from other designated sources or, in lieu thereof, shall annually, at the time of levying other taxes, levy a special community college tax on property to be determined by each […]
15-1463. State contribution for capital outlay for initial or additional campus A. This state, by legislative appropriation, shall pay to the district a sum equal to fifty per cent of the total cost for capital outlay for an initial campus in a newly formed district or in a county entering into an intergovernmental agreement for […]
15-1464. State aid per capita distribution for science, technology, engineering and mathematics and workforce programs; fund; appropriation; report A. In addition to the appropriation prescribed in section 15-1463, subsection A, this state shall pay to each community college district state aid for science, technology, engineering and mathematics and workforce programs in the following manner: 1. […]
15-1465. Election; issuance and sale of bonds for capital outlay; disposition of proceeds; proration of expenditures by counties A. A district may conduct an election to determine whether or not bonds shall be issued and sold for the purpose of paying its share of the expenditures incurred for capital outlay. The election shall be originated […]
15-1466. State aid; eligibility; limits A. Subject to legislative appropriation, the legislature shall determine and appropriate the amount of state aid each fiscal year to each district possessing the qualifications as prescribed in this chapter. B. The state shall determine the amount of state aid, as prescribed in subsection D of this section, appropriated to […]
15-1466.01. Calculation of full-time equivalent student enrollment; report A. In determining state aid under sections 15-1464 and 15-1466, the number of full-time equivalent students shall be calculated in the following manner: 1. For the basic actual full-time equivalent student enrollment, add the number of full-time equivalent students enrolled as of forty-five days after classes begin […]
15-1466.02. Record keeping requirements for full-time equivalent student enrollment A. On or before July 21 each year, each community college district shall: 1. Provide a certified report to the auditor general of the number of full-time equivalent students calculated by the district pursuant to section 15-1466.01. 2. Separately calculate and report to the auditor general […]
15-1467. State aid appropriations; disbursement procedure; district fund A. Appropriations for state aid to districts shall be distributed to each community college district in accordance with section 15-1466. B. The state treasurer shall disburse one-fourth of the annual amount of the monies to each district in the first month of each quarter for the support […]
15-1468. Equalization aid for community college districts A. Subject to legislative appropriation, any district that is organized pursuant to section 15-1402 and that has less than the amount of primary assessed valuation prescribed in section 15-1402 shall be paid by this state an amount equal to the following: 1. The difference between the prior year’s […]
15-1469. Attendance of nonresident state students; payment of cost by county of residence and state A. The district may admit students from any part of this state that is not a part of an established community college district on the same conditions as residents. B. The county of the student’s residence and this state shall […]
15-1469.01. Payment of community college nonresident state student cost A. Any county which is not a part of an established community college district and whose share of transaction privilege taxes, apportioned pursuant to section 42-5029, subsection D, totals less than one per cent of the total distribution base apportioned to all counties shall have any […]
15-1470. Community college courses; intergovernmental agreement A. A district may offer credit and noncredit courses and services outside of the district in other districts within this state. B. A district may offer credit and noncredit courses and services outside of the district in counties within this state without an organized district. C. A district may […]
15-1471. Expenditure limitations; overrides A. A district board, on the approval of a majority of the qualified electors in the district voting at a regularly scheduled election on the first Tuesday after the first Monday in November, may authorize expenditures in excess of the district expenditure limitation prescribed pursuant to article IX, section 21, Constitution […]
15-1472. Community college district workforce development accounts; reports A. Each community college district shall establish a separate workforce development account to receive only tax revenues authorized pursuant to section 42-5029, subsection E, paragraph 3 and section 42-5029.02, subsection A, paragraph 3. Each community college district board shall approve the expenditure of these monies in accordance […]
15-1473. Uniform system of accounting for community college districts; duties of auditor general; posting; budget; accepting audit results A. The auditor general shall determine the accounting systems, accounting methods and accounting procedures for use by the community college districts. B. The auditor general, in conjunction with the community college districts, shall prescribe a uniform system […]
