17B-1-1002. Limit on special district property tax levy -- Exclusions.

366 words·~2 min read·/ut/title-17b/chapter-1/17b-1-1002

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

Effective 5/1/2024

(1)The rate at which a special district levies a property tax for district operation and maintenance expenses on the taxable value of taxable property within the district may not exceed:

(a).0008, for a basic special district;

(b).0004, for a cemetery maintenance district;

(c).0004, for a drainage district;

(d).0008, for a fire protection district;

(e).0008, for an improvement district;

(f).0005, for a metropolitan water district;

(g).0004, for a mosquito abatement district;

(h).0004, for a public transit district;

(i).0023, for a service area that:

(A)is located in a county of the first or second class; and

(I)provides fire protection, paramedic, and emergency services; or

(II)subject to Subsection (3), provides law enforcement services; or

(ii).0014, for each other service area;

(j)the rates provided in Section 17B-2a-1006 , for a water conservancy district;

(k).0008 for a municipal services district; or

(l).0004 for an infrastructure financing district.

(2)Property taxes levied by a special district are excluded from the limit applicable to that district under Subsection

(1)if the taxes are:

(a)levied under Section 17B-1-1103 by a special district, other than a water conservancy district, to pay principal of and interest on general obligation bonds issued by the district;

(b)levied to pay debt and interest owed to the United States; or

(c)levied to pay assessments or other amounts due to a water users association or other public cooperative or private entity from which the district procures water.

(3)A service area described in Subsection (1)(i)(i)(B)(II) may not collect a tax described in Subsection (1)(i)(i) if a municipality or a county having a right to appoint a member to the board of trustees of the service area under Subsection 17B-2a-905

(2)assesses on or after November 30 in the year in which the tax is first collected and each subsequent year that the tax is collected:

(a)a generally assessed fee imposed under Section 17B-1-643 for law enforcement services; or

(b)any other generally assessed fee for law enforcement services.

Amended by Chapter 388 , 2024 General Session