17D-1-105. Authority of county or municipality to levy property tax on property within a special service district.
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17D-1-105. Authority of county or municipality to levy property tax on property within a special service district.
(1)Subject to Subsections
(2)and
(3), a county or municipality that has created a special service district may levy a tax on the taxable property in the special service district.
(2)Each levy under Subsection
(1)is subject to the prior approval of a majority of the registered voters of the special service district voting in an election held for that purpose under Title 11, Chapter 14, Local Government Bonding Act , in the same manner as for an election for the issuance of bonds.
(3)A tax levied under this section for a special service district that provides jail service as provided in Subsection 17D-1-201(10) is considered to be levied by the county for purposes of the county's tax limitation under Section 59-2-908 .
Enacted by Chapter 360 , 2008 General Session