- (1) "Ad valorem property tax" means a tax based on the assessed value of real estate or personal property.
- (2) "Board local levy" means a tax levied by a local board in accordance with Section 53F-2-602 to support a district's general fund.
- (3) "Free or reduced meal applications" means the applications received by a school district or charter school under the Board-supervised federal Child Nutrition Program.
- (4) "Local board" means the school board members elected to govern a school district.
- (5) "State-supported" means a formula-based state contribution of funds to the voted local levy program and the board local levy program as defined in Section 53F-2-601 and Section 53F-2-602.
- (6) "Voted local levy" means a state-supported program in which a voter-approved property tax levy under Section 53F-2-601 is authorized to cover a portion of the costs within the general fund of the state-supported minimum school program in a district.
- (7) "Weighted pupil unit " or "WPU" has the same meaning as set forth in Subsection 53F-2-102(8).
KEY: education, finance
Date of Last Change: November 7, 2017
Notice of Continuation: September 15, 2022
Authorizing, and Implemented or Interpreted Law: Art X Sec 3; 53E-3-501(1)(e); 53E-3-401(4); 53F-2-601; 53F-2-602; 53F-2-503