Utah Code § 53F-2-201: Cost of operation and maintenance of Minimum School Program -- Division between state and school districts.

(1) The total cost of operation and maintenance of the Minimum School Program in the state is divided between the state and school districts as follows:

(a) Each school district shall impose a minimum basic tax rate on all taxable, tangible property in the school district and shall contribute the tax proceeds toward the cost of the basic program as provided in this chapter.

(b) Each school district may also impose a levy under Section 53F-8-301 or 53F-8-302 for the purpose of participating in the respective local levy state guarantee programs described in Section 53F-2-601.

(c) The state shall contribute the balance of the total costs.

(2) The contributions by the school districts and by the state are computed separately for the purpose of determining their respective contributions to:

(a) the basic program; and

(b) the local levy state guarantee programs described in Section 53F-2-601.