53A-16-106 - Annual certification of tax rate proposed by local school board -- Inclusion of school district budget -- Modified filing date.
53A-16-106. Annual certification of tax rate proposed by local school board --Inclusion of school district budget -- Modified filing date.
(1) Prior to June 22 of each year, each local school board shall certify to the countylegislative body in which the district is located, on forms prescribed by the State TaxCommission, the proposed tax rate approved by the local school board.
(2) A copy of the district's budget, including items under Section 53A-19-101, and acertified copy of the local school board's resolution which approved the budget and set the taxrate for the subsequent school year beginning July 1 shall accompany the tax rate.
(3) If the tax rate approved by the board is in excess of the "certified tax rate" as definedunder Subsection 59-2-924(3)(a), the date for filing the tax rate and budget adopted by the boardshall be that established under Section 59-2-919.
Amended by Chapter 61, 2008 General Session
Amended by Chapter 231, 2008 General Session
Amended by Chapter 236, 2008 General Session