Skip to main content
Find a Lawyer

Utah Code Title 10. Utah Municipal Code § 10-5-112.5. Property tax levy for culinary water, wastewater treatment, hospitals, and recreational facilities

Current as of January 01, 2025 | Updated by Findlaw Staff

(1) A town may levy a property tax for a purpose described in this section.

(2)(a) A town that is not in an improvement district created to establish and maintain a wastewater collection, treatment, or disposal system or a system for the supply, treatment, or distribution of water under Title 17B, Chapter 2a, Part 4, Improvement District Act, may levy a tax annually not to exceed .0008 per dollar of taxable value of taxable property in the town.

(b) The town shall place revenue raised by the levy described in Subsection (2)(a) in a special fund and may only use the revenue to:

(i) finance the construction of facilities to purify the town's drinking water; or

(ii) construct facilities to treat and dispose of the town's wastewater.

(c) The town may accumulate from year to year and reserve in the special fund described in Subsection (2)(b) the revenue collected through the levy described in this Subsection (2).

(d) The town shall make and collect the levy described in this Subsection (2) in the same manner as the town levies and collects other property taxes.

(3) A town may levy a tax not exceeding .001 per dollar of taxable value of taxable property to own or operate a hospital under Section 10-8-90.

(4) The governing body of a town may, under Section 11-2-7, annually appropriate and cause to be raised by taxation, money to cover an expense described in Section 11-2-7 for the provision of recreational facilities or other services described in Title 11, Chapter 2, Playgrounds.

Previous Part of Code Next Part of Code
Back to Chapter List

Cite this article: FindLaw.com - Utah Code Title 10. Utah Municipal Code § 10-5-112.5. Property tax levy for culinary water, wastewater treatment, hospitals, and recreational facilities - last updated January 01, 2025 | https://codes.findlaw.com/ut/title-10-utah-municipal-code/ut-code-sect-10-5-112-5/

FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature before relying on it for your legal needs.

Was this helpful?

Welcome to FindLaw's Cases & Codes

A free source of state and federal court opinions, state laws, and the United States Code. For more information about the legal concepts addressed by these cases and statutes, visit FindLaw’s Learn About the Law.

Go to Learn About the Law

Latest Blog Posts

For Legal Professionals

Learn About The Law

Get help with your legal needs

FindLaw’s Learn About the Law features thousands of informational articles to help you understand your options. And if you’re ready to hire an attorney, find one in your area who can help.

Go to Learn About the Law

Need to Find an Attorney?

Search our directory by legal issue

Enter information in one or both fields (Required)

Copied to clipboard