2006 Utah Code - 53A-16-107 — Debt service and capital outlay -- Maintenance of school plants -- Authority to use proceeds of .0002 tax rate -- Restrictions and procedure.

     53A-16-107.   Debt service and capital outlay -- Maintenance of school plants -- Authority to use proceeds of .0002 tax rate -- Restrictions and procedure.
     (1) (a) A local school board may levy a tax not to exceed .0024 per dollar of taxable value for debt service and capital outlay.
     (b) Each local school board may utilize the proceeds of a maximum of .0002 per dollar of taxable value of its annual capital outlay levy for the maintenance of school plants in its school district.
     (2) A board that uses the option provided under Subsection (1)(b) must do the following:
     (a) maintain the same level of expenditure for maintenance in the current year as it did in the preceding year, plus the annual average percentage increase applied to the maintenance and operation budget for the current year; and
     (b) identify the expenditure of capital outlay funds for maintenance by a district project number to ensure that the funds were expended in the manner intended.
     (3) The State Board of Education shall establish by rule the expenditure classification for maintenance under this program using a standard classification system.

Amended by Chapter 332, 1999 General Session