R277-422-2. Definitions

  (1) "Ad valorem property tax" means a tax based on the assessed value of real estate or personal property.

  (2) "Board local levy" means a tax levied by a local board in accordance with Section 53F-2-602 to support a district's general fund.

  (3) "Free or reduced meal applications" means the applications received by a school district or charter school under the Board-supervised federal Child Nutrition Program.

  (4) "Local board" means the school board members elected to govern a school district.

  (5) "State-supported" means a formula-based state contribution of funds to the voted local levy program and the board local levy program as defined in Section 53F-2-601 and Section 53F-2-602.

  (6) "Voted local levy" means a state-supported program in which a voter-approved property tax levy under Section 53F-2-601 is authorized to cover a portion of the costs within the general fund of the state-supported minimum school program in a district.

  (7) "Weighted pupil unit " or "WPU" has the same meaning as set forth in Subsection 53F-2-102(8).