School transportation levy.

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  • (1) Except as provided in Subsection (5), a local school board may provide for the transportation of students regardless of the distance from school, from a tax rate not to exceed .0003 per dollar of taxable value levied by the local school board.
  • (2) A local school board may use revenue from the tax described in Subsection (1) to pay for transporting students and for the replacement of school buses.
  • (3)
    • (a) If a local school board levies a tax under Subsection (1) of at least .0002, the state may contribute an amount not to exceed 85% of the state average cost per mile, contingent upon the Legislature appropriating funds for a state contribution.
    • (b) The state board's employees shall distribute the state contribution according to rules enacted by the state board.
  • (4)
    • (a) The amount of state guarantee money that a school district would otherwise be entitled to receive under Subsection (3) may not be reduced for the sole reason that the school district's levy is reduced as a consequence of changes in the certified tax rate under Section 59-2-924 due to changes in property valuation.
    • (b) Subsection (4)(a) applies for a period of two years following the change in the certified tax rate.
  • (5) Beginning January 1, 2012, a local school board may not impose a tax in accordance with this section.
  • (6) The terms defined in Section 53F-2-102 apply to this section.




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