53F-8-302. Board local levy.
| (1) |
The terms defined in Section 53F-2-102 apply to this section. |
Terms Used In Utah Code 53F-8-302
- 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) |
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:
| (i) |
the rate imposed by a local school board under Subsection (2); and |
| (ii) |
the charter school levy rate, described in Section 53F-2-703, for the local school board’s school district. |
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| (b) |
Beginning on January 1, 2018, a school district’s combined rate may not exceed .0025 per dollar of taxable value in any calendar year. |
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| (4) |
In addition to the revenue a school district collects from the imposition of a levy pursuant to this section, the state shall contribute an amount as described in Section 53F-2-601. |
| (5) |
| (a) |
For a calendar year beginning on or after January 1, 2017, the State Tax Commission shall adjust a board local levy rate imposed by a local school board under this section by the amount necessary to offset the change in revenues from the charter school levy imposed under Section 53F-2-703. |
| (b) |
A local school board is not required to comply with the notice and public hearing requirements of Section 59-2-919 for an offset described in Subsection (5)(a) to the change in revenues from the charter school levy imposed under Section 53F-2-703. |
| (c) |
So long as the charter school levy rate does not exceed 25% of the charter school levy per district revenues, a local school board may not increase a board local levy rate under this section if the purpose of increasing the board local levy rate is to capture the revenues assigned to the charter school levy through the adjustment in a board local levy rate under Subsection (5)(a). |
| (d) |
Before a local school board takes action to increase a board local levy rate under this section, the local school board shall:
| (i) |
prepare a written statement that attests that the local school board is in compliance with Subsection (5)(c); |
| (ii) |
read the statement described in Subsection (5)(d)(i) during a local school board public meeting where the local school board discusses increasing the board local levy rate; and |
| (iii) |
send a copy of the statement described in Subsection (5)(d)(i) to the State Tax Commission. |
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Renumbered and Amended by Chapter 2, 2018 General Session
Amended by Chapter 456, 2018 General Session
