17B-2a-1009. Limit on property tax authority -- Exceptions.
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Effective 1/1/2018
17B-2a-1009. Limit on property tax authority -- Exceptions.
(1)As used in this section:
(a)"Appointed board of trustees" means a board of trustees of a water conservancy district that includes a member who is appointed to the board of trustees in accordance with this part.
(b)"Elected board of trustees" means a board of trustees of a water conservancy district that consists entirely of members who are elected to the board of trustees in accordance with this part.
(a)For a taxable year beginning on or after January 1, 2018, a water conservancy district may not collect property tax revenue that would exceed the certified tax rate under Section 59-2-924 unless the proposed tax levy has been previously approved by:
(i)an elected board of trustees;
(ii)subject to Subsection (2)(b) , an appointed board of trustees;
(iii)a majority of the water conservancy district voters who vote in an election held for that purpose on a date specified in Section 20A-1-204 ; or
(iv)for a district described in Subsection 17B-2a-1005(2)(b) , the appointing authority.
(b)For a water conservancy district with an appointed board of trustees, each appointed member of the board of trustees shall comply with the trustee reporting requirements described in Section 17B-1-1003 before the water conservancy district may impose a property tax levy that exceeds the certified tax rate.
Amended by Chapter 112 , 2017 General Session
Amended by Chapter 418 , 2017 General Session