Utah Code 53F-8-202. Levy of tax — Collection and deposit
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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 shall be collected by the county officers in the same manner as other taxes are collected. |
(3) | The county treasurer shall pay the tax revenues to the respective district’s business administrator who shall hold the tax revenue subject to the order of the local school board. |
Renumbered and Amended by Chapter 2, 2018 General Session