1. (1) As used in this section:

   1. (a) "Budget officer" means:

      1. (i) for a school district, the school district's superintendent; or
      2. (ii) for a charter school, an individual selected by the charter school governing board.

   2. (b) "LEA governing board" means:

      1. (i) for a school district, the local school board; or
      2. (ii) for a charter school, the charter school governing board.

2. (2)

   1. (a) For a school district, before June 30 of each year, a local school board shall adopt a budget and make appropriations for the next fiscal year.
   2. (b) For a school district, if the tax rate in the school district's proposed budget exceeds the certified tax rate defined in Section 59-2-924, the local school board shall comply with Section 59-2-919 in adopting the budget, except as provided by Section 53F-8-301.

3. (3)

   1. (a) For a school district, before the adoption or amendment of a budget, a local school board shall hold a public hearing, as defined in Section 10-20-102, on the proposed budget or budget amendment.

   2. (b) In addition to complying with Title 52, Chapter 4, Open and Public Meetings Act, in regards to the public hearing described in Subsection (3)(a), at least 10 days prior to the public hearing, a local school board shall:

      1. (i) publish a notice of the public hearing in a newspaper or combination of newspapers of general circulation in the school district, except as provided in Section 45-1-101;
      2. (ii) publish a notice of the public hearing electronically in accordance with Section 45-1-101;
      3. (iii) file a copy of the proposed budget with the local school board's business administrator for public inspection; and
      4. (iv) post the proposed budget on the school district's Internet website.
   3. (c) A notice of a public hearing on a school district's proposed budget shall include information on how the public may access the proposed budget as provided in Subsections (3)(b)(iii) and (iv).
4. (4) For a charter school, before June 30 of each year, a charter school governing board shall adopt a budget for the next fiscal year.
5. (5) Within 30 days of adopting a budget, an LEA governing board shall file a copy of the adopted budget with the state auditor and the state board.

Amended by Chapter 16, 2025 Special Session 1