53A-19-102. Local school boards budget procedures.
(1) (a) Prior to June 22 of each year, each local school board shall adopt a budget and
make appropriations for the next fiscal year.
(b) If the tax rate in the proposed budget exceeds the certified tax rate defined in Section
59-2-924, the board shall comply with Section 59-2-919 in adopting the budget, except as
provided by Section 53A-17a-133.
(2) (a) Prior to the adoption of a budget containing a tax rate which does not exceed the
certified tax rate, the board shall hold a public hearing, as defined in Section 10-9a-103, on the
proposed budget.
(b) In addition to complying with Title 52, Chapter 4, Open and Public Meetings Act, in
regards to the public hearing described in Subsection (2)(a), the board shall:
(i) publish the required newspaper notice at least ten days before the day on which the
hearing is held; and
(ii) file a copy of the proposed budget with the board's business administrator for public
inspection at least ten days prior to the hearing.
(3) The board shall file a copy of the adopted budget with the state auditor and the State
Board of Education.
Amended by Chapter 5, 2009 Special Session 1
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Last revised: Thursday, May 28, 2009