6210 Fiscal Management – Revenue – Local Tax Levy

Local Tax Levy

Sufficient local tax revenue shall be raised to meet the requirements of the total school district budget, less an amount equal to all other income sources available to the school district.

Each year, following receipt of the final equalization rates and assessment rolls, a tax levy shall be set which will generate that portion of the school district budget requirement to be provided at the local level. Separate tax rates shall be set for each of the towns within the school district. The Board of Education shall approve the tax levy and shall issue a warrant for the collection of taxes.

Except for towns which have a receiver of taxes, the Board of Education, upon recommendation of the Superintendent of Schools and School Business Official, shall set the tax collection schedule for the district. Tax collection shall be accomplished by mail or by direct payment to the place designated by the Board of Education.

Taxes will be collected during the first thirty (30) days with no penalty, during the second thirty (30) days with a two (2) percent penalty and for at least one day in November with a three (3) percent penalty as approved by the Board of Education so that uncollected taxes can be returned to the County Treasurer on November 15.

Upon resolution of the Board of Education, a list of all unpaid taxes shall be returned annually to the County Treasurer not later than November 15.

Presentation: 2/7/90
First Vote: 2/21/90
Second Vote: 3/7/90