Utah Code 53G-3-303. New school district property tax — Limitations
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(1) A new school district, created under Section 53G-3-301.1 , 53G-3-301.3 , or 53G-3-301.4 and a reorganized new school district may not impose a property tax before the fiscal year in which the new school district and reorganized new school district assume responsibility for providing student instruction.
Terms Used In Utah Code 53G-3-303
- Divided school district: means :(3)(a) an existing school district from which a new school district is created under Section
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
Utah Code 53G-3-102 - Property: includes both real and personal property. See Utah Code 68-3-12.5
- Reorganized new school district: means the remaining portion of the divided school district after the creation of a new school district under Subsection
Utah Code 53G-3-102 (2)(2)(a) If at the time a new school district created in accordance with Section53G-3-301.1 ,53G-3-301.3 , or53G-3-301.4 , assumes responsibility for student instruction any portion of the territory within the new school district was subject to a levy pursuant to Section53F-8-301 , the new school district’s board may:(2)(a)(i) discontinue the levy for the new school district;(2)(a)(ii) impose a levy on the new school district as provided in Section53F-8-301 ; or(2)(a)(iii) impose the levy on the new school district, subject to Subsection (2)(b).(2)(b) If the new school district’s local school board applies a levy to the new school district in accordance with Subsection (2)(a)(iii), the levy may not exceed the maximum duration or rate authorized by the voters of the divided school district at the time of the vote to create the new school district.