Utah Admin. Code R277-422-3 - Requirements and Timelines for State-Supported Voted Local Levy and Board Local Levy

(1) A local board may establish a state-supported voted local levy program following an election process in accordance with Section 53A-17a-133.

(2) A local board which has approved voted local levy or voted leeway programs since 1965 may set an annual fiscal year fixed tax rate levy for the voted local levy equal to or less than the levy authorized by the election.

(3) A district may budget and expend state and local funds received under the voted local levy or board local levy program within the school district's general fund as unrestricted revenue.

(4) In order to receive state support for an initial voted local levy tax rate, a local board shall receive voter approval no later than December 1 prior to the commencement of the fiscal year of implementation of that initial voted local levy tax rate.

(5) If a school district qualifies for state support the year prior to an increase in its existing voted local levy; and:

(a) does not receive voter approval for an increase after June 30 of the previous fiscal year and before December 2 of the previous fiscal year; and

(b) intends to levy the additional rate for the fiscal year starting the following July 1; then

(c) the district may only receive state support for the existing voted local levy tax rate and not the additional voter-approved tax rate for the fiscal year commencing the following July 1; and

(d) shall receive state support for the existing and additional voter-approved tax rate for each year thereafter, as long as the district qualifies to receive state support.

Notes

Utah Admin. Code R277-422-3

Amended by Utah State Bulletin Number 2017-23, effective 11/7/2017