If the proposed District budget exceeds the certified tax rate, the following dates must be met:

1. By March 1
   • Notify the county commission of the date, time and place of its tax rate hearing and budget hearing.
2. On or before June 15
   • Adopt a tentative budget for the forthcoming year (59-5-6(3)) and adopt a proposed tax rate. (59-9-7)
   • Notify the county auditor of the tax rate, including the proposal to exceed the certified tax rate.  (59-5-6(3))
3. Two weeks prior to
   • Advertise the intent to set the Budget Adoption budget and also the intent to (7/1-8/1)exceeds the certified tax rate. 59-9-14) The advertisement will show the date, time, and place of the tax rate hearing and of the budget hearing.  (The hearings may be held jointly.)  (59-9-15(1))
4. At least 10 days
   • Hold a public hearing on the later (7/10-8/10) proposed tax rate, then pass a motion to levy the rate.  (59-9-15(3)
   • Hold a public hearing on its budget for the forthcoming year, then adopt the budget.
5. Before August 10
   • Forward the tax rate resolution to the county auditor.  (59-9-10)
6. By August 15
   • Submit the Uniform Budget Report (Form F-16) to the Utah State Office of Education.

If the District does not exceed the certified tax rate:

1. By March 1
   • Notify the county commission of the date, time, and place of its (7/10-8/10) tax rate hearing and budget hearing.  (59-9-15(5))
2. On or before June 1
   • Determine that it will not exceed the certified tax rate, notify the county auditor, cancel the previously scheduled hearing, and schedule a June hearing.
3. Before June 1
   • Superintendent shall submit a tentative budget to the Board of Education.  (53-20-1(2))
4. Before June 15
   • Hold a meeting in which the Board shall adopt the budget for the upcoming fiscal year.  (53-20-2(1))
5. By July 15
   • Submit the Uniform Budget Report (Form F-16) to the Utah State Office of Education.