53A-16-110 - Special tax to buy school building sites, build and furnish schoolhouses, or improve school property. - Utah Statutes

53A-16-110. Special tax to buy school building sites, build and furnishschoolhouses, or improve school property.
(1) (a) A local school board may, by following the process for special electionsestablished in Sections 20A-1-203 and 20A-1-204, call a special election to determine whether aspecial property tax should be levied for one or more years to buy building sites, build andfurnish schoolhouses, or improve the school property under its control.
(b) The tax may not exceed .2% of the taxable value of all taxable property in the districtin any one year.
(2) The board shall give reasonable notice of the election and follow the same procedureused in elections for the issuance of bonds.
(3) If a majority of those voting on the proposition vote in favor of the tax, it is levied inaddition to a levy authorized under Section 53A-17a-145 and computed on the valuation of thecounty assessment roll for that year.
(4) (a) Within 20 days after the election, the board shall certify the amount of theapproved tax to the governing body of the county in which the school district is located.
(b) The governing body shall acknowledge receipt of the certification and levy andcollect the special tax.
(c) It shall then distribute the collected taxes to the business administrator of the schooldistrict at the end of each calendar month.
(5) The special tax becomes due and delinquent and attaches to and becomes a lien onreal and personal property at the same time as state and county taxes.

Amended by Chapter 236, 2008 General Session