Chief Sponsor: J. Stuart Adams

House Sponsor: Brad R. Wilson


8     General Description:
9          This bill enacts provisions related to funding for education technology.
10     Highlighted Provisions:
11          This bill:
12          ▸     authorizes a local school board to use revenues from a debt service or capital local
13     levy for technology programs or projects; and
14          ▸     repeals outdated language.
15     Money Appropriated in this Bill:
16          None
17     Other Special Clauses:
18          None
19     Utah Code Sections Affected:
20     AMENDS:
21          11-14-310, as last amended by Laws of Utah 2006, Chapter 83
22          53F-8-303, as renumbered and amended by Laws of Utah 2018, Chapter 2

24     Be it enacted by the Legislature of the state of Utah:
25          Section 1. Section 11-14-310 is amended to read:
26          11-14-310. General obligation bonds -- Levy and collection of taxes.
27          (1) (a) Any bonds issued under this chapter in such manner that they are not payable

28     solely from revenues other than those derived from ad valorem taxes are full general
29     obligations of the local political subdivision, for the prompt and punctual payment of principal
30     of and interest on which the full faith and credit of the local political subdivision are pledged,
31     and the local political subdivision is hereby expressly required, regardless of any limitations
32     which may otherwise exist on the amount of taxes which the local political subdivision may
33     levy, to provide for the levy and collection annually of ad valorem taxes without limitation as
34     to rate or amount on all taxable property in the local political subdivision fully sufficient for
35     such purpose. If by law ad valorem taxes for the local political subdivision are levied by a
36     board other than its governing body, the taxes for which provision is herein made shall be
37     levied by such other board and the local political subdivision shall be under the duty in due
38     season in each year to provide such other board with all information necessary to the levy of
39     taxes in the required amount. Such taxes shall be levied and collected by the same officers, at
40     the same time and in the same manner as are other taxes levied for the local political
41     subdivision.
42          (b) A local school board may use revenues from a tax levied under this section for
43     school district technology programs or projects.
44          (2) If any local political subdivision shall neglect or fail for any reason to levy or
45     collect or cause to be levied or collected sufficient taxes for the prompt and punctual payment
46     of such principal and interest, any person in interest may enforce levy and collection thereof in
47     any court having jurisdiction of the subject matter, and any suit, action or proceeding brought
48     by such person in interest shall be a preferred cause and shall be heard and disposed of without
49     delay. All provisions of the constitution and laws relating to the collection of county and
50     municipal taxes and tax sales shall also apply to and regulate the collection of the taxes levied
51     pursuant to this section, through the officer whose duty it is to collect the taxes and money due
52     the local political subdivision.
53          Section 2. Section 53F-8-303 is amended to read:
54          53F-8-303. Capital local levy -- First class county required levy -- Allowable uses
55     of collected revenue.
56          (1) (a) Subject to the other requirements of this section, a local school board may levy a
57     tax to fund the school district's:
58          (i) capital projects[.]; or

59          (ii) technology programs or projects.
60          (b) A tax rate imposed by a school district pursuant to this section may not exceed
61     .0030 per dollar of taxable value in any calendar year.
62          (2) A school district that imposes a capital local levy in the calendar year beginning on
63     January 1, 2012, is exempt from the public notice and hearing requirements of Section
64     59-2-919 if the school district budgets an amount of ad valorem property tax revenue equal to
65     or less than the sum of the following amounts:
66          (a) the amount of revenue generated during the calendar year beginning on January 1,
67     2011, from the sum of the following levies of a school district:
68          (i) a capital outlay levy imposed under Section 53F-8-401; and
69          (ii) the portion of the 10% of basic levy described in Section 53F-8-405 that is
70     budgeted for debt service or capital outlay; and
71          (b) revenue from eligible new growth as defined in Section 59-2-924.
72          [(3) (a) Subject to Subsections (3)(b), (c), and (d), for fiscal year 2013-14, a local
73     school board may utilize the proceeds of a maximum of .0024 per dollar of taxable value of the
74     local school board's annual capital local levy for general fund purposes if the proceeds are not
75     committed or dedicated to pay debt service or bond payments.]
76          [(b) If a local school board uses the proceeds described in Subsection (3)(a) for general
77     fund purposes, the local school board shall notify the public of the local school board's use of
78     the capital local levy proceeds for general fund purposes:]
79          [(i) before the local school board's budget hearing in accordance with the notification
80     requirements described in Section 53G-7-303; and]
81          [(ii) at a budget hearing required in Section 53G-7-303.]
82          [(c) A local school board may not use the proceeds described in Subsection (3)(a) to
83     fund the following accounting function classifications as provided in the Financial Accounting
84     for Local and State School Systems guidelines developed by the National Center for Education
85     Statistics:]
86          [(i) 2300 Support Services - General District Administration; or]
87          [(ii) 2500 Support Services - Central Services.]

Legislative Review Note
Office of Legislative Research and General Counsel