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Code · Utah · Title 17B — Limited Purpose Local Government Entities - Special Districts · Chapter 2A

17B-2a-1410. Property taxes and privilege tax.

101 words·~1 min read·/ut/title-17b/chapter-2a/17b-2a-1410

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Effective 5/6/2026
17B-2a-1410. Property taxes and privilege tax.
(1)All property and assets of the district are exempt from taxation as provided in Section 17B-1-116 .
(2)An operator using district-owned facilities is subject to the privilege tax imposed under Title 59, Chapter 4, Privilege Tax.
(3)The district may levy a privilege tax within the service area for district operations and maintenance expenses at a rate not to exceed 0.0023.
(4)Notwithstanding this section, nothing prohibits the district from agreeing to a payment in lieu of taxes in the board's sole discretion.
Enacted by Chapter 474 , 2026 General Session
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