53A-17a-133 - State-supported voted leeway program authorized -- Election requirements -- State guarantee -- Reconsideration of the program.
53A-17a-133. State-supported voted leeway program authorized -- Electionrequirements -- State guarantee -- Reconsideration of the program.
(1) An election to consider adoption or modification of a voted leeway program isrequired if initiative petitions signed by 10% of the number of electors who voted at the lastpreceding general election are presented to the local school board or by action of the board.
(2) (a) (i) To establish a voted leeway program, a majority of the electors of a districtvoting at an election in the manner set forth in Section 53A-16-110 must vote in favor of aspecial tax.
(ii) The tax rate may not exceed .002 per dollar of taxable value.
(b) The district may maintain a school program which exceeds the cost of the programreferred to in Section 53A-17a-145 with this voted leeway.
(c) In order to receive state support the first year, a district must receive voter approvalno later than December 1 of the year prior to implementation.
(3) (a) Under the voted leeway program, the state shall contribute an amount sufficient toguarantee $25.25 per weighted pupil unit for each .0001 of the first .0016 per dollar of taxablevalue.
(b) The same dollar amount guarantee per weighted pupil unit for the .0016 per dollar oftaxable value under Subsection (3)(a) shall apply to the board-approved leeway authorized inSection 53A-17a-134, so that the guarantee shall apply up to a total of .002 per dollar of taxablevalue if a school district levies a tax rate under both programs.
(c) Beginning July 1, 2011, the $25.25 guarantee under Subsections (3)(a) and (b) shallbe indexed each year to the value of the weighted pupil unit by making the value of the guaranteeequal to.010544 times the value of the prior year's weighted pupil unit.
(d) (i) The amount of state guarantee money to which a school district would otherwisebe entitled to under this Subsection (3) may not be reduced for the sole reason that the district'slevy is reduced as a consequence of changes in the certified tax rate under Section 59-2-924pursuant to changes in property valuation.
(ii) Subsection (3)(d)(i) applies for a period of five years following any such change inthe certified tax rate.
(e) The guarantee provided under this section does not apply to the portion of a votedleeway rate that exceeds the voted leeway rate that was in effect for the previous fiscal year,unless an increase in the voted leeway rate was authorized in an election conducted on or afterJuly 1 of the previous fiscal year and before December 2 of the previous fiscal year.
(4) (a) An election to modify an existing voted leeway program is not a reconsiderationof the existing program unless the proposition submitted to the electors expressly so states.
(b) A majority vote opposing a modification does not deprive the district of authority tocontinue an existing program.
(c) If adoption of a leeway program is contingent upon an offset reducing other localschool board levies, the board must allow the electors, in an election, to consider modifying ordiscontinuing the program prior to a subsequent increase in other levies that would increase thetotal local school board levy.
(d) Nothing contained in this section terminates, without an election, the authority of aschool district to continue an existing voted leeway program previously authorized by the voters.
(5) Notwithstanding Section 59-2-919, a school district may budget an increased amountof ad valorem property tax revenue derived from a voted leeway imposed under this section in
addition to revenue from new growth as defined in Subsection 59-2-924(4), without having tocomply with the notice requirements of Section 59-2-919, if:
(a) the voted leeway is approved:
(i) in accordance with Section 53A-16-110 on or after January 1, 2003; and
(ii) within the four-year period immediately preceding the year in which the schooldistrict seeks to budget an increased amount of ad valorem property tax revenue derived from thevoted leeway; and
(b) for a voted leeway approved or modified in accordance with this section on or afterJanuary 1, 2009, the school district complies with the requirements of Subsection (7).
(6) Notwithstanding Section 59-2-919, a school district may levy a tax rate under thissection that exceeds the certified tax rate without having to comply with the notice requirementsof Section 59-2-919 if:
(a) the levy exceeds the certified tax rate as the result of a school district budgeting anincreased amount of ad valorem property tax revenue derived from a voted leeway imposedunder this section;
(b) the voted leeway was approved:
(i) in accordance with Section 53A-16-110 on or after January 1, 2003; and
(ii) within the four-year period immediately preceding the year in which the schooldistrict seeks to budget an increased amount of ad valorem property tax revenue derived from thevoted leeway; and
(c) for a voted leeway approved or modified in accordance with this section on or afterJanuary 1, 2009, the school district complies with requirements of Subsection (7).
(7) For purposes of Subsection (5)(b) or (6)(c), the proposition submitted to the electorsregarding the adoption or modification of a voted leeway program shall contain the followingstatement:
"A vote in favor of this tax means that (name of the school district) may increase revenuefrom this property tax without advertising the increase for the next five years."
Amended by Chapter 399, 2010 General Session