53A-16-107. Capital outlay levy -- Maintenance of school facilities -- Authority to
use proceeds of .0002 tax rate -- Restrictions and procedure.
(1) Subject to Subsection (3), a local school board may annually impose a capital outlay
levy not to exceed .0024 per dollar of taxable value to be used for:
(a) capital outlay;
(b) debt service; and
(c) subject to Subsection (2), school facility maintenance.
(2) (a) A local school board may utilize the proceeds of a maximum of .0002 per dollar
of taxable value of the local school board's annual capital outlay levy for the maintenance of
school facilities in the school district.
(b) A local school board that uses the option provided under Subsection (2)(a) shall:
(i) maintain the same level of expenditure for maintenance in the current year as it did in
the preceding year, plus the annual average percentage increase applied to the maintenance and
operation budget for the current year; and
(ii) identify the expenditure of capital outlay funds for maintenance by a district project
number to ensure that the funds are expended in the manner intended.
(c) The State Board of Education shall establish by rule the expenditure classification for
maintenance under this program using a standard classification system.
(3) Beginning January 1, 2009, in order to qualify for receipt of the state contribution
toward the minimum school program described in Section 53A-17a-104, a local school board in
a county of the first class shall impose a capital outlay levy of at least .0006 per dollar of taxable
value.
(4) (a) The county treasurer of a county of the first class shall distribute revenues
generated by the .0006 portion of the capital outlay levy required in Subsection (3) to school
districts within the county in accordance with Section 53A-16-107.1.
(b) If a school district in a county of the first class imposes a capital outlay levy pursuant
to this section which exceeds .0006 per dollar of taxable value, the county treasurer of a county
of the first class shall distribute revenues generated by the portion of the capital outlay levy
which exceeds .0006 to the school district imposing the levy.
Amended by Chapter 236, 2008 General Session
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Last revised: Thursday, May 28, 2009