15-1462. Special tax levy for maintenance or
capital outlay of district; proration of monies
A. The board of supervisors in each district may supply funds from other designated
sources or, in lieu thereof, shall annually, at the time of levying other taxes, levy a
special community college tax on property to be determined by each county comprising the
district for the purpose of maintaining the district or for capital outlay. For purposes
of this subsection "capital outlay" means the expenditures which result in the
acquisition of fixed properties such as land, temporary, permanent or portable buildings
and development or permanent improvements to land or construction of buildings. The tax
shall be at a rate sufficient to provide the amount proposed in the annual estimate of
funds as needed to maintain the district for the current fiscal year, after deducting
from the total estimate the amount of funds appropriated for the district by the
legislature, but shall not be in excess of the levy limitation prescribed in title 42,
chapter 17, article 2. The tax shall be added to and collected in the same manner as
other county taxes on property. The amount of the special community college tax shall be
paid into the community college fund of the county.
B. For the first year of operation monies shall be prorated to each county within a
district in the ratio that the number of high school graduates of each county within the
district bears to the total number of high school graduates in all counties within the
district. Thereafter, proration of monies shall be to each county within a district in
the ratio that the number of full-time equivalent students of each county within the
district bears to the total number of full-time equivalent students in all counties
within the district.
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