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. |
Terms Used In Utah Code 53F-8-301
- Property: includes both real and personal property. See Utah Code 68-3-12.5
- State: when applied to the different parts of the United States, includes a state, district, or territory of the United States. See Utah Code 68-3-12.5
| (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 at the last preceding general election are presented to the local school board or by action of the local school board. |
| (3) |
| (a) |
| (i) |
To impose a voted local levy, a majority of the electors of a school district voting at an election in the manner set forth in Subsections (8) and (9) must vote in favor of a special tax. |
| (ii) |
The tax rate may not exceed .002 per dollar of taxable value. |
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| (b) |
Except as provided in Subsection (3)(c), in order to receive state support in accordance with Section 53F-2-601 the first year, a school district shall receive voter approval no later than December 1 of the year prior to implementation. |
| (c) |
Beginning on or after January 1, 2012, a school district may receive state support in accordance with Section 53F-2-601 without complying with the requirements of Subsection (3)(b) if the local school board imposed a tax in accordance with this section during the taxable year beginning on January 1, 2011 and ending on December 31, 2011. |
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| (4) |
| (a) |
An election to modify an existing voted local levy is not a reconsideration of the existing authority unless the proposition submitted to the electors expressly so states. |
| (b) |
A majority vote opposing a modification does not deprive the local school board of authority to continue the levy. |
| (c) |
If adoption of a voted local levy is contingent upon an offset reducing other local school board levies, the local school board shall allow the electors, in an election, to consider modifying or discontinuing the imposition of the levy prior to a subsequent increase in other levies that would increase the total local school board levy. |
| (d) |
Nothing contained in this section terminates, without an election, the authority of a local school board to continue imposing an existing voted local levy previously authorized by the voters as a voted leeway program. |
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| (5) |
Notwithstanding Section 59-2-919, a local school board may budget an increased amount of ad valorem property tax revenue derived from a voted local levy imposed under this section in addition to revenue from eligible new growth as defined in Section 59-2-924, without having to comply with the notice requirements of Section 59-2-919, if:
| (a) |
the voted local levy is approved:
| (i) |
in accordance with Subsections (8) and (9) on or after January 1, 2003; and |
| (ii) |
within the four-year period immediately preceding the year in which the local school board seeks to budget an increased amount of ad valorem property tax revenue derived from the voted local levy; and |
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| (b) |
for a voted local levy approved or modified in accordance with this section on or after January 1, 2009, the local school board complies with the requirements of Subsection (7). |
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| (6) |
Notwithstanding Section 59-2-919, a local school board may levy a tax rate under this section that exceeds the certified tax rate without having to comply with the notice requirements of Section 59-2-919 if:
| (a) |
the levy exceeds the certified tax rate as the result of a local school board budgeting an increased amount of ad valorem property tax revenue derived from a voted local levy imposed under this section; |
| (b) |
the voted local levy was approved:
| (i) |
in accordance with Subsections (8) and (9) on or after January 1, 2003; and |
| (ii) |
within the four-year period immediately preceding the year in which the local school board seeks to budget an increased amount of ad valorem property tax revenue derived from the voted local levy; and |
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| (c) |
for a voted local levy approved or modified in accordance with this section on or after January 1, 2009, the local school board complies with requirements of Subsection (7). |
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| (7) |
For purposes of Subsection (5)(b) or (6)(c), the proposition submitted to the electors regarding the adoption or modification of a voted local levy shall contain the following statement:
“A vote in favor of this tax means that the local school board of [name of the school district] may increase revenue from this property tax without advertising the increase for the next five years.” |
| (8) |
| (a) |
Before a local school board may impose a property tax levy pursuant to this section, a local school board shall submit an opinion question to the school district’s registered voters voting on the imposition of the tax rate so that each registered voter has the opportunity to express the registered voter’s opinion on whether the tax rate should be imposed. |
| (b) |
The election required by this Subsection (8) shall be held:
| (i) |
at a regular general election conducted in accordance with the procedures and requirements of Title 20A, Election Code, governing regular elections; |
| (ii) |
at a municipal general election conducted in accordance with the procedures and requirements of Section 20A-1-202; or |
| (iii) |
at a local special election conducted in accordance with the procedures and requirements of Section 20A-1-203. |
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| (c) |
Notwithstanding the requirements of Subsections (8)(a) and (b), beginning on or after January 1, 2012, a local school board may levy a tax rate in accordance with this section without complying with the requirements of Subsections (8)(a) and (b) if the local school board imposed a tax in accordance with this section at any time during the taxable year beginning on January 1, 2011, and ending on December 31, 2011. |
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| (9) |
If a local school board determines that a majority of the school district’s registered voters voting on the imposition of the tax rate have voted in favor of the imposition of the tax rate in accordance with Subsection (8), the local school board may impose the tax rate. |
Renumbered and Amended by Chapter 2, 2018 General Session
