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Utah Code Title 17B. Limited Purpose Local Government Entities--Special Districts § 17B-1-1002. Limit on special district property tax levy--Exclusions

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

(1) The rate at which a special district levies a property tax for district operation and maintenance expenses on the taxable value of taxable property within the district may not exceed:

(a) .0008, for a basic special district;

(b) .0004, for a cemetery maintenance district;

(c) .0004, for a drainage district;

(d) .0008, for a fire protection district;

(e) .0008, for an improvement district;

(f) .0005, for a metropolitan water district;

(g) .0004, for a mosquito abatement district;

(h) .0004, for a public transit district;

(i)(i) .0023, for a service area that:

(A) is located in a county of the first or second class; and

(B)(I) provides fire protection, paramedic, and emergency services; or

(II) subject to Subsection (3), provides law enforcement services; or

(ii) .0014, for each other service area;

(j) the rates provided in Section 17B-2a-1006, for a water conservancy district;

(k) .0008 for a municipal services district; or

(l) .0004 for an infrastructure financing district.

(2) Property taxes levied by a special district are excluded from the limit applicable to that district under Subsection (1) if the taxes are:

(a) levied under Section 17B-1-1103 by a special district, other than a water conservancy district, to pay principal of and interest on general obligation bonds issued by the district;

(b) levied to pay debt and interest owed to the United States; or

(c) levied to pay assessments or other amounts due to a water users association or other public cooperative or private entity from which the district procures water.

(3) A service area described in Subsection (1)(i)(i)(B)(II) may not collect a tax described in Subsection (1)(i)(i) if a municipality or a county having a right to appoint a member to the board of trustees of the service area under Subsection 17B-2a-905(2) assesses on or after November 30 in the year in which the tax is first collected and each subsequent year that the tax is collected:

(a) a generally assessed fee imposed under Section 17B-1-643 for law enforcement services; or

(b) any other generally assessed fee for law enforcement services.

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Cite this article: FindLaw.com - Utah Code Title 17B. Limited Purpose Local Government Entities--Special Districts § 17B-1-1002. Limit on special district property tax levy--Exclusions - last updated January 01, 2025 | https://codes.findlaw.com/ut/title-17b-limited-purpose-local-government-entities-special-districts/ut-code-sect-17b-1-1002/

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