Section 53G-3-303 - New school district property tax - Limitations(1) A new school district, created under Section 53G-3-301.1, 53G-3-301.3, or 53G-3-301.4 and a reorganized new school district may not impose a property tax before the fiscal year in which the new school district and reorganized new school district assume responsibility for providing student instruction.(2)(a) If at the time a new school district created in accordance with Section 53G-3-301.1, 53G-3-301.3, or 53G-3-301.4, assumes responsibility for student instruction any portion of the territory within the new school district was subject to a levy pursuant to Section 53F-8-301, the new school district's board may:(i) discontinue the levy for the new school district;(ii) impose a levy on the new school district as provided in Section 53F-8-301; or(iii) impose the levy on the new school district, subject to Subsection (2)(b).(b) If the new school district's local school board applies a levy to the new school district in accordance with Subsection (2)(a)(iii), the levy may not exceed the maximum duration or rate authorized by the voters of the divided school district at the time of the vote to create the new school district.Amended by Chapter 3, 2024SP3 General Session ,§ 19, eff. 6/21/2024, retrospective operation to May 2, 2024.Amended by Chapter 526, 2024 General Session ,§ 12, eff. 5/1/2024.Renumbered from § 53A-2-118.2 and amended by Chapter 3, 2018 General Session ,§ 18, eff. 1/24/2018.Amended by Chapter 371, 2011 General Session.