The Wikstrom study shows Granite's east side has 24 percent of the students, yet brings in 47 percent of the district's tax base. That said, a proposed east-side district would have more money per student than the current Granite District. While the area's buildings would need about $258 million in repairs, the new district could handle it, the Wikstrom study says.

But the remaining district — West Valley City, Taylorsville, Kearns, Magna and a piece of West Jordan — would not be feasible "unless some form of financial mitigation can be identified," the study says. It also says west-side growth could require 23 new buildings costing $1 billion in the coming decades and that operations can't be funded under existing legal restrictions on the property tax.

But Granite officials say the study overestimates the money available to an east-side district and underestimates money for the remaining west side — even though it still wouldn't be able to make ends meet in the event of a split. The Granite analysis says the study inappropriately mixed money for buildings and operations into one pot. It contends it used $16.6 million in one-time money as ongoing in future revenue projections for the new district. It also says the study doesn't take into account the equalization formula on state per-student dollars, which would actually give the remaining district more state aid, and the east district none.

Wikstrom acknowledged mixing building and operation money. But when the numbers are re-run, the results do not change, Wikstrom said, because they were included in both revenues and expenses. She said the $16.6 million was not used in ongoing calculations.

The Granite analysis also highlights enrollment issues.

The Wikstrom study says new district schools would be between 44 to 74 percent full, while the west's schools would be 81 percent to 93 percent full — and the west side would have more schools than it needs.

The Granite analysis also notes some 2,200 students are bused from Granite's west side to the east — a perk that would end with a district split. Also, more than 1,700 students also attend east-side schools from other school districts.

"The study appears to identify two options to maintain current levels of funding for student opportunities and services in the New District," the district analysis states: "close schools, raise taxes."

Yet legal limits on property tax rates don't allow for an adequate increase, the Granite analysis says.

The analysis brought mixed reaction from the Board of Education.

Board member Patricia Sandstrom said the issue needs to extend beyond finance.

"I feel like in all of this, we are looking at buildings and we are not looking at kids," she said.

But colleague Carole Cannon says the question of smaller school districts is rooted in just that. "What really matters is we get back to the school being the heart of the community and us listening to the constituents."

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E-mail: jtcook@desnews.com