At least that’s how I read it. That a kid(family) moves from Phoenix to Provo and now has to pay a surcharge tax to get into school. It’s never been an issue that I’m aware of.
Having a kid stay with uncle joe certainly is a different situation but I’d guess that uncle joe pays his taxes and therefore doesn’t need to be charged twice.
I have a slurry of kids(all at home) and don’t have to pay taxes for each kid.
Seems like a very small slice of the population we may be discussing.