15-994. State equalization assistance property tax levy

A. The board of supervisors of each county shall annually, at the time of levying other taxes, levy a state equalization assistance property tax on the property within the county. The tax levy for state equalization assistance shall be at a rate determined pursuant to section 41-1276. The tax levy provided for in this section shall not be subject to title 42, chapter 17, articles 2 and 3. Except as provided in section 15-365, the county treasurer shall apportion all monies collected from the state equalization assistance property tax levy to the school districts within the county in accordance with section 15-971, subsection C at the same time as other tax levy monies are apportioned as provided in section 42-18001.

B. At the same time the county assessor is required to transmit values to the county school superintendent as provided in section 42-17052, the assessor of each county shall provide in electronic format to the superintendent of public instruction the assessed valuation used for determining the primary property tax rate and the secondary property tax rate for each school district in the county. On or before January 15 the county assessor of each county shall provide in electronic format to the superintendent of public instruction the actual assessed valuation used for determining the primary property tax rate and the secondary property tax rate for each school district in the county including any revisions made due to changes in the valuation of personal property after the tax rates were determined.

15-994. State equalization assistance property tax levy

A. The board of supervisors of each county shall annually, at the time of levying other taxes, levy a state equalization assistance property tax on the property within the county. The tax levy for state equalization assistance shall be at a rate determined pursuant to section 41-1276. The tax levy provided for in this section shall not be subject to title 42, chapter 17, articles 2 and 3. Except as provided in section 15-365, the county treasurer shall apportion all monies collected from the state equalization assistance property tax levy to the school districts within the county in accordance with section 15-971, subsection C at the same time as other tax levy monies are apportioned as provided in section 42-18001.

B. At the same time the county assessor is required to transmit values to the county school superintendent as provided in section 42-17052, the assessor of each county shall provide in electronic format to the superintendent of public instruction the assessed valuation used for determining the primary property tax rate and the secondary property tax rate for each school district in the county. On or before January 15 the county assessor of each county shall provide in electronic format to the superintendent of public instruction the actual assessed valuation used for determining the primary property tax rate and the secondary property tax rate for each school district in the county including any revisions made due to changes in the valuation of personal property after the tax rates were determined.