Policy Code: DBC

Adoption Date: Tuesday, December 16th, 2014

Review Date: Tuesday, March 24th, 2015


The Iron County School District is subject to one of two budget adoption calendars. Which of the two calendars applies each year depends on whether the district exceeds its certified tax rate as determined by the county auditor. The certified tax rate is the rate that will provide the same tax revenue (for all funds) as was budgeted in the prior year. This is exclusive of new growth, and excluding the minimum school program basic levy and local incentive levy set by law and the levy for debt service voted on by the public.

Each of the two calendars is summarized in DBC-R. For additional detail refer to the sections of the Utah Code cited above.