59-2-918.6. New and remaining school district budgets -- Advertisement -- Publichearing. (1) As used in this section, "existing school district," "new school district," and "remainingschool district" are as defined in Section
53A-2-117.
(2) For the first fiscal year in which a new school district created under Section
53A-2-118.1assumes responsibility for providing student instruction, the new school district and the remaining schooldistrict or districts may not impose a property tax unless the district imposing the tax:
(a) advertises its intention to do so in accordance with Subsection (3); and
(b) holds a public hearing in accordance with Subsection (4).
(3) The advertisement required by this section:
(a) may be combined with the advertisement described in Section
59-2-919;
(b) shall be at least 1/4 of a page in size and shall meet the type, placement, and frequencyrequirements established under Section
59-2-919; and
(c) shall specify the date, time, and location of the public hearing at which the levy will beconsidered and shall set forth the total amount of the district's proposed property tax levy and the taximpact on an average residential and business property located within the taxing entity compared to theproperty tax levy imposed in the prior year by the existing school district.
(4) (a) The date, time, and place of public hearings required by this section shall be included onthe notice mailed to property owners pursuant to Section
59-2-919.1.
(b) If a final decision regarding the property tax levy is not made at the public hearing, theschool district shall announce at the public hearing the scheduled time and place for consideration andadoption of the budget and property tax levies.
Amended by Chapter 204, 2009 General Session