{"data":{"id":"us-ut/utah-code-53f-8-403","jurisdiction":"us-ut","citation":"Utah Code § 53F-8-403","heading":"School transportation levy.","body":"(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.\n(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.\n(3)\n(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.\n(b) The state board's employees shall distribute the state contribution according to rules enacted by the state board.\n(4)\n(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.\n(b) Subsection (4)(a) applies for a period of two years following the change in the certified tax rate.\n(5) Beginning January 1, 2012, a local school board may not impose a tax in accordance with this section.\n(6) The terms defined in Section 53F-2-102 apply to this section.","path":["Title 53F Public Education System -- Funding","Chapter 53F-8 Local Funding","Part 53F-8-4 Obsolete Tax Levies"],"source_url":"https://le.utah.gov/xcode/Title53F/Chapter8/53F-8-S403.html","current_through":"2026 General Session","vintage":"","retrieved_at":"2026-09-03T11:34:33Z","sha256":"3ee9209dd454b30b2fcd54b55847871447943de662af43f5a6ca426a40392c53","source_id":"us-ut","stale":false,"prev":"us-ut/utah-code-53f-8-402","next":"us-ut/utah-code-53f-9-101"},"notice":"GroundRules: Original legal text. Not legal advice."}