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UTAH STATUTES AND CODES
59-2-902 - Minimum basic tax levy for school districts.
59-2-902. Minimum basic tax levy for school districts.
(1) If any county fails to comply with Section 59-2-704, then this section determines theadjustment of the basic school levy for school districts within the county. Before June 15, thecommission shall ascertain from the State Board of Education the number of weighted pupil unitsin each school district in the state for the school year commencing July 1 of the current calendaryear, estimated according to the Minimum School Program Act, and the money necessary for thecost of the operation and maintenance of the minimum school program of the state for the schoolfiscal year beginning July 1 of the current calendar year. The commission shall then estimate theamounts of all surpluses in the Uniform School Fund, as of July 1 of the current calendar year,available for the operation and maintenance of the program, and shall estimate the anticipatedincome to the fund available for those purposes for the current school year from all sources,including revenues from taxes on income or from taxes on intangible property pursuant to ArticleXIII, Sec. 12, Utah Constitution.
(2) The commission shall then determine for each school district the amount to be raisedby the minimum basic tax levy as its contribution toward the cost of the basic state-supportedprogram, as required by the Minimum School Program Act.
(3) Each county auditor shall be notified by the commission that the minimum basic taxlevy shall be imposed by the school district, to which shall be added an additional amount, if any,due to local undervaluation as provided in this section. The auditor shall inform the countylegislative body as to the amount of the levy. The county legislative body shall at the time and inthe manner provided by law make the levy upon the taxable property in the school districttogether with further levies for school purposes as may be required by each school district to paythe costs of programs in excess of the basic state-supported school program.
(4) If the levy applied under this section raises an amount in excess of the total basicstate-supported school program for a school district, the excess amount shall be remitted by theschool district to the State Board of Education to be credited to the Uniform School Fund forallocation to school districts to support the basic state-supported school program. The availabilityof money shall be considered by the commission in fixing the state property levy as provided inthe Minimum School Program Act.
(5) If the levy does not raise an amount in excess of the total basic state-supported schoolprogram for a district, then the difference between the amount which the local levy will raisewithin the district, and the total cost of the basic state-supported school program within the districtshall be computed. This difference, if any, shall be apportioned from the Uniform School Fund toeach school district as the contribution of the state to the basic state-supported school program forthe district, subject to the following conditions:
(a) Before the apportionment is made, the commission shall determine if the local taxablevaluation of any school district is undervalued according to law and if so, the dollar amount of theundervaluation. The dollar amount of the undervaluation shall be multiplied by the district basicuniform school levy at 98%. The resulting dollar amount shall be divided by the current yearestimated yield of .0002 per dollar of taxable value at 98% based on the district's taxablevaluation prior to adjusting for undervaluation.
(b) The resulting levy amount shall be added to the required district basic uniform levy todetermine the combined district basic school levy adjusted for undervaluation. The combined rateof levy shall be certified to the county auditor and employed by the auditor and the countylegislative body in lieu of the required basic school local levy.
(1) If any county fails to comply with Section 59-2-704, then this section determines theadjustment of the basic school levy for school districts within the county. Before June 15, thecommission shall ascertain from the State Board of Education the number of weighted pupil unitsin each school district in the state for the school year commencing July 1 of the current calendaryear, estimated according to the Minimum School Program Act, and the money necessary for thecost of the operation and maintenance of the minimum school program of the state for the schoolfiscal year beginning July 1 of the current calendar year. The commission shall then estimate theamounts of all surpluses in the Uniform School Fund, as of July 1 of the current calendar year,available for the operation and maintenance of the program, and shall estimate the anticipatedincome to the fund available for those purposes for the current school year from all sources,including revenues from taxes on income or from taxes on intangible property pursuant to ArticleXIII, Sec. 12, Utah Constitution.
(2) The commission shall then determine for each school district the amount to be raisedby the minimum basic tax levy as its contribution toward the cost of the basic state-supportedprogram, as required by the Minimum School Program Act.
(3) Each county auditor shall be notified by the commission that the minimum basic taxlevy shall be imposed by the school district, to which shall be added an additional amount, if any,due to local undervaluation as provided in this section. The auditor shall inform the countylegislative body as to the amount of the levy. The county legislative body shall at the time and inthe manner provided by law make the levy upon the taxable property in the school districttogether with further levies for school purposes as may be required by each school district to paythe costs of programs in excess of the basic state-supported school program.
(4) If the levy applied under this section raises an amount in excess of the total basicstate-supported school program for a school district, the excess amount shall be remitted by theschool district to the State Board of Education to be credited to the Uniform School Fund forallocation to school districts to support the basic state-supported school program. The availabilityof money shall be considered by the commission in fixing the state property levy as provided inthe Minimum School Program Act.
(5) If the levy does not raise an amount in excess of the total basic state-supported schoolprogram for a district, then the difference between the amount which the local levy will raisewithin the district, and the total cost of the basic state-supported school program within the districtshall be computed. This difference, if any, shall be apportioned from the Uniform School Fund toeach school district as the contribution of the state to the basic state-supported school program forthe district, subject to the following conditions:
(a) Before the apportionment is made, the commission shall determine if the local taxablevaluation of any school district is undervalued according to law and if so, the dollar amount of theundervaluation. The dollar amount of the undervaluation shall be multiplied by the district basicuniform school levy at 98%. The resulting dollar amount shall be divided by the current yearestimated yield of .0002 per dollar of taxable value at 98% based on the district's taxablevaluation prior to adjusting for undervaluation.
(b) The resulting levy amount shall be added to the required district basic uniform levy todetermine the combined district basic school levy adjusted for undervaluation. The combined rateof levy shall be certified to the county auditor and employed by the auditor and the countylegislative body in lieu of the required basic school local levy.
Amended by Chapter 4, 1993 General Session
Amended by Chapter 227, 1993 General Session
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