53A-2-118.2 - New school district property tax -- Limitations. - Utah Statutes

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53A-2-118.2. New school district property tax -- Limitations.
(1) (a) A new school district created under Section 53A-2-118.1 may not impose aproperty tax prior to the fiscal year in which the new school district assumes responsibility forproviding student instruction.
(b) The remaining school district retains authority to impose property taxes on theexisting school district, including the territory of the new school district, until the fiscal year inwhich the new school district assumes responsibility for providing student instruction.
(2) (a) If at the time a new school district created pursuant to Section 53A-2-118.1assumes responsibility for student instruction any portion of the territory within the new schooldistrict was subject to a levy pursuant to Section 53A-16-110 or 53A-17a-133, the new schooldistrict's board may:
(i) discontinue the levy for the new school district;
(ii) impose a levy on the new school district as provided in Section 53A-16-110 or53A-17a-133; or
(iii) impose the levy on the new school district, subject to Subsection (2)(b).
(b) If the new school district's board applies a levy to the new school district pursuant toSubsection (2)(a)(iii), the levy may not exceed the maximum duration or rate authorized by thevoters of the existing district or districts at the time of the vote to create the new school district.

Enacted by Chapter 297, 2007 General Session

State Codes and Statutes

Statutes > Utah > Title-53a > Chapter-02 > 53a-2-118-2

53A-2-118.2. New school district property tax -- Limitations.
(1) (a) A new school district created under Section 53A-2-118.1 may not impose aproperty tax prior to the fiscal year in which the new school district assumes responsibility forproviding student instruction.
(b) The remaining school district retains authority to impose property taxes on theexisting school district, including the territory of the new school district, until the fiscal year inwhich the new school district assumes responsibility for providing student instruction.
(2) (a) If at the time a new school district created pursuant to Section 53A-2-118.1assumes responsibility for student instruction any portion of the territory within the new schooldistrict was subject to a levy pursuant to Section 53A-16-110 or 53A-17a-133, the new schooldistrict's board may:
(i) discontinue the levy for the new school district;
(ii) impose a levy on the new school district as provided in Section 53A-16-110 or53A-17a-133; or
(iii) impose the levy on the new school district, subject to Subsection (2)(b).
(b) If the new school district's board applies a levy to the new school district pursuant toSubsection (2)(a)(iii), the levy may not exceed the maximum duration or rate authorized by thevoters of the existing district or districts at the time of the vote to create the new school district.

Enacted by Chapter 297, 2007 General Session

State Codes and Statutes

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State Codes and Statutes

Statutes > Utah > Title-53a > Chapter-02 > 53a-2-118-2

53A-2-118.2. New school district property tax -- Limitations.
(1) (a) A new school district created under Section 53A-2-118.1 may not impose aproperty tax prior to the fiscal year in which the new school district assumes responsibility forproviding student instruction.
(b) The remaining school district retains authority to impose property taxes on theexisting school district, including the territory of the new school district, until the fiscal year inwhich the new school district assumes responsibility for providing student instruction.
(2) (a) If at the time a new school district created pursuant to Section 53A-2-118.1assumes responsibility for student instruction any portion of the territory within the new schooldistrict was subject to a levy pursuant to Section 53A-16-110 or 53A-17a-133, the new schooldistrict's board may:
(i) discontinue the levy for the new school district;
(ii) impose a levy on the new school district as provided in Section 53A-16-110 or53A-17a-133; or
(iii) impose the levy on the new school district, subject to Subsection (2)(b).
(b) If the new school district's board applies a levy to the new school district pursuant toSubsection (2)(a)(iii), the levy may not exceed the maximum duration or rate authorized by thevoters of the existing district or districts at the time of the vote to create the new school district.

Enacted by Chapter 297, 2007 General Session