53A-17a-103 - Definitions.
53A-17a-103. Definitions.
As used in this chapter:
(1) "Basic state-supported school program" or "basic program" means public educationprograms for kindergarten, elementary, and secondary school students that are operated andmaintained for the amount derived by multiplying the number of weighted pupil units for eachschool district or charter school by the value established each year in statute, except as otherwiseprovided in this chapter.
(2) (a) "Certified revenue levy" means a property tax levy that provides an amount of advalorem property tax revenue equal to the sum of:
(i) the amount of ad valorem property tax revenue to be generated statewide in theprevious year from imposing a minimum basic tax rate, as specified in Subsection53A-17a-135(1)(a); and
(ii) the product of:
(A) new growth, as defined in:
(I) Section 59-2-924; and
(II) rules of the State Tax Commission; and
(B) the minimum basic tax rate certified by the State Tax Commission for the previousyear.
(b) For purposes of this Subsection (2), "ad valorem property tax revenue" does notinclude property tax revenue received statewide from personal property that is:
(i) assessed by a county assessor in accordance with Title 59, Chapter 2, Part 3, CountyAssessment; and
(ii) semiconductor manufacturing equipment.
(c) For purposes of calculating the certified revenue levy described in this Subsection (2),the State Tax Commission shall use:
(i) the taxable value of real property assessed by a county assessor contained on theassessment roll;
(ii) the taxable value of real and personal property assessed by the State TaxCommission; and
(iii) the taxable year end value of personal property assessed by a county assessorcontained on the prior year's assessment roll.
(3) "Leeway program" or "leeway" means a state-supported voted leeway program orboard leeway program authorized under Section 53A-17a-133 or 53A-17a-134.
(4) "Pupil in average daily membership (ADM)" means a full-day equivalent pupil.
(5) (a) "State-supported minimum school program" or "Minimum School Program"means public school programs for kindergarten, elementary, and secondary schools as describedin this Subsection (5).
(b) The minimum school program established in the districts shall include the equivalentof a school term of nine months as determined by the State Board of Education.
(c) (i) The board shall establish the number of days or equivalent instructional hours thatschool is held for an academic school year.
(ii) Education, enhanced by utilization of technologically enriched delivery systems,when approved by local school boards, shall receive full support by the State Board of Educationas it pertains to fulfilling the attendance requirements, excluding time spent viewing commercialadvertising.
(d) The Minimum School Program includes a program or allocation funded by a lineitem appropriation or other appropriation designated as follows:
(i) Basic School Program;
(ii) Related to Basic Programs;
(iii) Voted and Board Leeway Programs; or
(iv) Minimum School Program.
(6) "Weighted pupil unit or units or WPU or WPUs" means the unit of measure offactors that is computed in accordance with this chapter for the purpose of determining the costsof a program on a uniform basis for each district.
Amended by Chapter 3, 2010 General Session