OCR Text |
Show County Schools Experience Operating Funds Decrease from 1961 State Legislative Action Iron County School District would receive decreased operating operat-ing funds of $43,813, or $347 per distribution unit with the same local tax levy under the new school finance laws enacted by the 1961 Utah Legislature. This was one of the findings presented in a comprehensive Utah Foundation analysis of the changes made this year in the public school finance laws. This year (1900-61), Iron County Coun-ty School District levied a local property tax of 21 mills. ($21.00 per $1,000 assessed valuation) for maintenance and operation. This local tax along with state aid provided the district with a school operating program of $1,014,485, or $8,029 per distribution distribu-tion unit. With this same levy, the school district would have $1,014,48, or $8,029 per distribution distribu-tion unit under the 1961 school finance provisions. The Foundation explains that a distribution unit is allowed for each classroom unit of 27 pupils in average attendance. Additional Addition-al distribution units are provided for supervisory personnel, isolated isolat-ed small schools, and special classes for handicapped children, and summertime vocational agriculture agri-culture and home economics classes. Iron County School District Dis-trict has approximately 126 distribution dis-tribution units this year, which is an average of one distribution unit '.nr each 24.2 pupils in average aver-age dally attendance. According to the Foundation's calculations, the sclioo' district will be able to finance a max-mum max-mum school operating program of $1,058,252 or $8,374 per distribution distri-bution unit without resorting to further elections under the 1961 school laws. This compares with a maximum program of $1,058,-298. $1,058,-298. or $8,375 per distribution unit under the 1959 school finance fin-ance provisions. Foundation analysists indicate that a small local tax increase is possible under the 1961 school finance revisions, the Iron County Coun-ty district had no unused local taxing authority under the old 1959 school finance laws. The 1961 laws will permit the district to improse an additional lcal tax of 1.00 mills. Moreover, if voter approval for adiitional local lo-cal leeway were secured, a still further increase of 3.19 mills would be possible. This special voted leeway, however, must be approved by the people in an election held on or before May first of the year. The foundation report observes that Utah's school finance laws have become progressively more complicated over the years, and that they are understood by only a few individuals in the State. Primary reason for the Increased complexity has been the many amendments enacted during the past fifteen years, which generally gener-ally have sought to adjust particular par-ticular inequities or to Introduce greater "equalization" into the formula, and, in particular, to provide for additional activities to be financed with state funds. The study points out that the 1961 Increase in the school operating oper-ating program was somewhat less than the increases allowed in 1957 and in 1959. A number of significant changes were made, however, in some of the "fringe areas," such as teacher retirement, retire-ment, vocational education, educational edu-cational research, capital outlay, etc. To finance the increased school costs, a one-half cent increase in the state sales tax was authorized. authoriz-ed. The Legislature earmarked, for the first time, a portion (13-113) (13-113) of all sales tax revenue for school purposes. This was in addition ad-dition to a S12.5 million transfer from the General Fund to the Uniform School Fund authorized by the 1961 Utah Legislature. |