Tap any paragraph to write a margin note. Your notes collect in the Desk below the text and file under cases with @. The side-by-side margin rail opens on a larger screen.

§
Marginalia
Code · Utah · Title 59 — Revenue and Taxation · Chapter 2

59-2-913.

308 words·~1 min read·/ut/title-59/chapter-2/59-2-913

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

Effective 5/8/2018
59-2-913. Definitions -- Statement of amount and purpose of levy -- Contents of statement -- Filing with county auditor -- Transmittal to commission -- Calculations for establishing tax levies -- Format of statement.
(1)As used in this section, "budgeted property tax revenues" does not include property tax revenue received by a taxing entity from personal property that is:
(a)assessed by a county assessor in accordance with Part 3, County Assessment ; and
(b)semiconductor manufacturing equipment.
(a)The legislative body of each taxing entity shall file a statement as provided in this section with the county auditor of the county in which the taxing entity is located.
(b)The auditor shall annually transmit the statement to the commission:
(i)before June 22; or
(ii)with the approval of the commission, on a subsequent date prior to the date required by Section 59-2-1317 for the county treasurer to provide the notice under Section 59-2-1317 .
(c)The statement shall contain the amount and purpose of each levy fixed by the legislative body of the taxing entity.
(3)For purposes of establishing the levy set for each of a taxing entity's applicable funds, the legislative body of the taxing entity shall calculate an amount determined by dividing the budgeted property tax revenues, specified in a budget that has been adopted and approved prior to setting the levy, by the amount calculated under Subsections 59-2-924(4)(b)(i) through
(iv).
(4)The format of the statement under this section shall:
(a)be determined by the commission; and
(b)cite any applicable statutory provisions that:
(i)require a specific levy; or
(ii)limit the property tax levy for any taxing entity.
(5)The commission may require certification that the information submitted on a statement under this section is true and correct.
Amended by Chapter 368 , 2018 General Session
★   the supreme law of the land   ★
Don't Tread on Me
E Pluribus Unum — out of many, one

"If you don't know your rights, you don't have any."

Marginalia · a citizen's law index
A research desk, not legal advice. Always read the cited source before relying on a summary.
Questions or an issue? support@self-law.org
disclaimerMarginalia is a research index, not a law firm. Nothing on this site is legal, tax, or financial advice and no attorney–client relationship is formed by using it. Statutes, regulations, and case law change; summaries, search results, AI output, and member posts may be incomplete, out of date, or wrong. Any interpretation drawn from material on this site should be validated by a licensed attorney in your jurisdiction before you act on it.