Definitions.

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  • (1) "ADM" or "pupil in average daily membership" is as defined in Section 53F-2-102.
  • (2) "Base tax effort rate" means the average of:
    • (a) the highest combined capital levy rate; and
    • (b) the average combined capital levy rate for the school districts statewide.
  • (3) "Combined capital levy rate" means a rate that includes the sum of the following property tax levies:
    • (a)
      • (i) the debt service levy authorized in Section 11-14-310; and
      • (ii) the voted capital outlay leeway authorized in Section 53F-8-402; or
    • (b)
      • (i) the capital local levy authorized in Section 53F-8-303; and
      • (ii) the debt service levy authorized in Section 11-14-310.
  • (4) "Derived net taxable value" means the quotient of:
    • (a) the total property tax collections from April 1 through the following March 31 for a school district for the calendar year preceding the March 31 date; divided by
    • (b) the school district's total tax rate for the calendar year preceding the March 31 referenced in Subsection (4)(a).
  • (5) "Highest combined capital levy rate" means the highest combined capital levy rate imposed by a school district within the state for a fiscal year.
  • (6) "Property tax base per ADM" means the quotient of:
    • (a) a school district's derived net taxable value; divided by
    • (b) the school district's ADM.
  • (7) "Property tax yield per ADM" means:
    • (a) the product of:
      • (i) a school district's derived net taxable value; and
      • (ii) the base tax effort rate; divided by
    • (b) the school district's ADM.
  • (8) "Statewide average property tax base per ADM" means the quotient of:
    • (a) the sum of all school districts' derived net taxable value; divided by
    • (b) the sum of all school districts' ADM.





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