Utah Code § 53F-8-202

Levy of tax -- Collection and deposit
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(1) After the valuation of property has been extended on the assessment rolls, the county
legislative body shall levy a tax on the taxable property in the respective school districts at the
rate submitted by each local school board under Section 53F-8-201.

(2) These taxes shall be collected by the county officers in the same manner as other taxes are
collected.
(3) The county treasurer shall pay the tax revenues to the respective district's business
administrator who shall hold the tax revenue subject to the order of the local school board.
Renumbered and Amended by Chapter 2, 2018 General Session

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