53G-3-303. New school district property tax — Limitations.
| (1) |
Terms Used In Utah Code 53G-3-303- existing school district: means a school district from which a new district is created. See Utah Code 53G-3-102
- Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
- new school district: means a school district created under Section 53G-3-301 or 53G-3-302. See Utah Code 53G-3-102
- Property: includes both real and personal property. See Utah Code 68-3-12.5
- remaining school district: means an existing district after the creation of a new district. See Utah Code 53G-3-102
| (a) |
A new school district created under Section 53G-3-302 may not impose a property tax prior to the fiscal year in which the new school district assumes responsibility for providing student instruction. |
| (b) |
The remaining school district retains authority to impose property taxes on the existing school district, including the territory of the new school district, until the fiscal year in which the new school district assumes responsibility for providing student instruction. |
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| (2) |
| (a) |
If at the time a new school district created pursuant to Section 53G-3-302 assumes responsibility for student instruction any portion of the territory within the new school district was subject to a levy pursuant to Section 53F-8-301, the new school district’s board may:
| (i) |
discontinue the levy for the new school district; |
| (ii) |
impose a levy on the new school district as provided in Section 53F-8-301; or |
| (iii) |
impose the levy on the new school district, subject to Subsection (2)(b). |
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| (b) |
If the new school district’s board applies a levy to the new school district pursuant to Subsection (2)(a)(iii), the levy may not exceed the maximum duration or rate authorized by the voters of the existing district or districts at the time of the vote to create the new school district. |
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Renumbered and Amended by Chapter 3, 2018 General Session
