§ 43042 School Facility Tax Certification

• •If a school district gets special taxes approved for new schools, the city or county can't give final building permits until the school board confirms the taxes are paid or a payment plan is set.
• •This rule makes sure new schools get their money before new buildings are allowed.
• •It applies only to areas where these special school taxes have been approved.

A town approves extra taxes to build a new elementary school. A developer wants to build a shopping mall nearby.

The town can't give the final permit for the mall until the school board says the school taxes are paid or there's a plan to pay them.