17-63-701. Authorized taxes -- List nonexhaustive.

398 words·~2 min read·/ut/title-17/chapter-63/17-63-701

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

Effective 11/6/2025

(1)In addition to taxes described in this chapter, a county may implement the following local taxes:

(a)taxes to support the provision of municipal-type services, as described in Chapter 78, Part 5 , Provision of Municipal-Type Services to Unincorporated Areas;

(b)a transient room tax, as described in Section 17-78-702 ;

(c)a tax levy for the establishment of a planetarium, as described in Section 17-78-801 ; and

(d)a tax levy for the establishment of a zoo, as described in Section 17-78-901 .

(a)A county legislative body may annually at the public meeting at which the annual tax levy for county purposes is fixed and levied, assess and levy a tax for:

(i)the care, maintenance, and relief of the indigent sick or dependent poor individuals lawfully residing in the county;

(ii)the temporary relief of indigent individuals not having a lawful residence in the county;

(iii)the burial of indigent individuals who die within the county;

(iv)the erection and maintenance of hospitals, infirmaries, and farms in connection with Subsections (2)(a)(i) and

(ii);

(v)the employment of a superintendent for county hospitals and infirmaries described in Subsection (2)(a)(iv) and any other necessary employees; and

(vi)the salary of a county physician for attending the indigent sick or dependent poor.

(b)The taxes authorized under Subsection (2)(a) shall be assessed, levied, and collected in the same manner as other county taxes are assessed, levied, and collected.

(3)A county legislative body may levy a special tax on the taxable property within the county for the purpose of:

(a)creating a fund to be used for collecting, preparing, and maintaining an exhibit of the products and industries of the county at any domestic or foreign exposition, fair, or livestock show that encourages immigration and increases trade in the products of the state;

(b)maintaining, conducting, and furnishing facilities for livestock or other exhibitions; or

(c)promoting and making water surveys, collecting data relating to the supply, distribution and use of water or the necessity for drainage or other reclamation work and the compilation of data or information to encourage the conservation of water for the reclamation of lands within the county or counties of the state.

(4)The taxes enumerated in this section are nonexhaustive.

Renumbered and Amended by Chapter 13 , 2025 Special Session 1