As Amended
SEC. 27-39-207. Advertisement of intention to increase ad valorem tax by school district; form and content of public notice; hearings.
(1) No school district may budget an increase in an ad valorem tax effort in dollars for support of the school district unless it advertises its intention to do so at the same time that it advertises its intention to fix its budget for the forthcoming fiscal year.
(2) No request for an ad valorem tax effort in dollars for the support of the school district in excess of the certified tax rate pursuant to Sections 37-57-105 and 37-57-107 may be levied until an order has been approved by the school board of the school district in accordance with the following procedure:
(a) The school board of the school district shall advertise its intent to exceed the certified tax rate in a newspaper of general circulation in the county. The advertisement shall be no less than one-fourth (1/4) page in size and the type used shall be no smaller than eighteen (18) point and surrounded by a one-fourth-inch solid black border. The advertisement may not be placed in that portion of the newspaper where legal notices and classified advertisements appear. It is the intent of the Legislature that the advertisement appear in a newspaper that is published at least five (5) days a week, unless the only newspaper in the county is published less than five (5) days a week. It is further the intent of the Legislature that the newspaper selected be one of general interest and readership in the community, and not one of limited subject matter. The advertisement shall be run once each week for the two (2) weeks preceding the adoption of the final budget. The advertisement shall state that the school board of the school district will meet on a certain day, time and place fixed in the advertisement, which shall be not less than seven (7) days after the day the first advertisement is published, for the purpose of hearing comments regarding any proposed increase and to explain the reasons for the proposed increase. The meeting on the proposed increase may coincide with the hearing on the proposed budget of the school board of the school district.
(b) The form and content of the notice shall be as follows:
"NOTICE OF TAX INCREASE
The (name of the school district) has proposed to increase the part of its total budget that is attributed to an increase in ad valorem tax by (percentage of increase) percent and/or its total budget by (percentage of increase) percent by certified copy of an order to be adopted by the school board of the school district to the taxing entity which is the levying authority for the school district as defined in Section 37-57-1 requesting an ad valorem tax effort in dollars for the support of the school district. The proposal of the school district is to increase its ad valorem tax effort by (estimate of dollars) and/or by (estimate increase of millage rate) and to increase its budget by (estimate of dollars) and by (estimate increase of millage rate).
All concerned citizens are invited to attend a public hearing on the tax increase to be held on (date and time) at (meeting place).
A final decision on the proposed tax increase will be made on (date and time) in a public hearing to be held at (meeting place)."
(3) The school board of the school district, after the hearing has been held in accordance with the above procedures, may adopt an order requesting the levying of an ad valorem tax effort in dollars in excess of the certified tax rate.
(4) All hearings shall be open to the public. The school board of the school district shall permit all interested parties desiring to be heard an opportunity to present oral testimony within reasonable time limits.
(5) Each school board of a school district shall notify the taxing entity of the date, time and place of its public hearing. No school board of a school district may schedule its hearing at the same time as another overlapping school district in the same county.
SOURCES: Laws, 1994, ch. 414, Sec. 4; 1995, ch. 481, Sec. 3, eff from and after July 1, 1995