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 the
adjustment of the basic school levy for school districts within the county. Before June 15, the
commission shall ascertain from the State Board of Education the number of weighted pupil units
in each school district in the state for the school year commencing July 1 of the current calendar
year, estimated according to the Minimum School Program Act, and the money necessary for the
cost of the operation and maintenance of the minimum school program of the state for the school
fiscal year beginning July 1 of the current calendar year. The commission shall then estimate the
amounts 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 anticipated
income 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 Article
XIII, Sec. 12, Utah Constitution.
(2) The commission shall then determine for each school district the amount to be raised
by the minimum basic tax levy as its contribution toward the cost of the basic state-supported
program, as required by the Minimum School Program Act.
(3) Each county auditor shall be notified by the commission that the minimum basic tax
levy 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 county
legislative body as to the amount of the levy. The county legislative body shall at the time and in
the manner provided by law make the levy upon the taxable property in the school district
together with further levies for school purposes as may be required by each school district to pay
the 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 basic
state-supported school program for a school district, the excess amount shall be remitted by the
school district to the State Board of Education to be credited to the Uniform School Fund for
allocation to school districts to support the basic state-supported school program. The availability
of money shall be considered by the commission in fixing the state property levy as provided in
the Minimum School Program Act.
(5) If the levy does not raise an amount in excess of the total basic state-supported school
program for a district, then the difference between the amount which the local levy will raise
within the district, and the total cost of the basic state-supported school program within the district
shall be computed. This difference, if any, shall be apportioned from the Uniform School Fund to
each school district as the contribution of the state to the basic state-supported school program for
the district, subject to the following conditions:
(a) Before the apportionment is made, the commission shall determine if the local taxable
valuation of any school district is undervalued according to law and if so, the dollar amount of the
undervaluation. The dollar amount of the undervaluation shall be multiplied by the district basic
uniform school levy at 98%. The resulting dollar amount shall be divided by the current year
estimated yield of .0002 per dollar of taxable value at 98% based on the district's taxable
valuation prior to adjusting for undervaluation.
(b) The resulting levy amount shall be added to the required district basic uniform levy to
determine the combined district basic school levy adjusted for undervaluation. The combined rate
of levy shall be certified to the county auditor and employed by the auditor and the county
legislative 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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Last revised: Thursday, May 28, 2009