53A-16-107.1. School capital outlay in counties of the first class -- Allocation.
(1) 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 53A-16-107(3) to school
districts located within the county of the first class as follows:
(a) 25% of the revenues shall be distributed in proportion to a school district's percentage
of the total enrollment growth in all of the school districts within the county that have an increase
in enrollment, calculated on the basis of the average annual enrollment growth over the prior
three years in all of the school districts within the county that have an increase in enrollment over
the prior three years, as of the October 1 enrollment counts; and
(b) 75% of the revenues shall be distributed in proportion to a school district's percentage
of the total current year enrollment in all of the school districts within the county, as of the
October 1 enrollment counts.
(2) If a new school district is created or school district boundaries are adjusted, the
enrollment and average annual enrollment growth for each affected school district shall be
calculated on the basis of enrollment in school district schools located within that school district's
newly created or adjusted boundaries, as of October 1 enrollment counts.
(3) On or before December 31 of each year, the State Board of Education shall provide a
county treasurer with audited enrollment information from the fall enrollment audit necessary to
distribute revenues as required by this section.
(4) On or before March 31 of each year, a county treasurer in a county of the first class
shall distribute the revenue generated within the county of the first class during the prior calendar
year from the capital outlay levy described in Section 53A-16-107.
Enacted by Chapter 236, 2008 General Session
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Last revised: Thursday, May 28, 2009