Funding Sources

(1) The annual current fund budget of a community college district created on or after January 1, 2021, may be financed from the following sources: (a) the estimated revenue to be realized from student tuition and fees, except revenue related to community service courses, as defined by the board of regents; (b) the state general fund appropriation pursuant to 20-15-310; (c) the operating levy pursuant to 20-15-316; (d) all other income, revenue, balances, or reserves not restricted by a source outside the community college district to a specific purpose; (e) income, revenue, balances, or reserves restricted by a source outside the community college district to a specific purpose. Student fees paid for community service courses, as defined by the board of regents, are considered restricted to a specific purpose. (f) income from a political subdivision that is designated a community college service region under 20-15-241. (2) The annual current fund budget of a community college district created prior to January 1, 2021, may be financed from the following sources: (a) the estimated revenue to be realized from student tuition and fees, except revenue related to community service courses, as defined by the board of regents; (b) the state general fund appropriation pursuant to 20-15-310; (c) subject to 15-10-420, a mandatory mill levy on the community college district; (d) pursuant to 20-9-501, a retirement levy; (e) pursuant to 2-9-212, a levy for employer contributions to group benefits plans; (f) subject to 15-10-420, the adult education levy authorized under 20-15-305; (g) an optional voted levy on the community college district that must be submitted to the electorate in accordance with general school election laws and 15-10-425; (h) all other income, revenue, balances, or reserves not restricted by a source outside the community college district to a specific purpose; (i) income, revenue, balances, or reserves restricted by a source outside the community college district to a specific purpose. Student fees paid for community service courses, as defined by the board of regents, are considered restricted to a specific purpose. (j) income from a political subdivision that is designated a community college service region under 20-15-241.