Utah Code Title 59. Revenue and Taxation § 59-1-1602. Definitions

(1)(a) “Ballot proposition” means:

(b) “Ballot proposition” does not include an initiative or referendum authorized under Title 20A, Chapter 7, Issues Submitted to the Voters.

(a) has registered to vote in accordance with Title 20A, Chapter 2, Voter Registration; and

(b) is a resident of a voting district or precinct within the taxing entity that is holding an election to consider a ballot proposition.

(a) for a property tax, the imposition of a property tax rate or increase in a property tax rate if the imposition or increase is required to be submitted to voters for their approval or rejection; or

(b) for a sales and use tax imposed under Chapter 12, Sales and Use Tax Act, a sales and use tax rate that:

(a) a taxing entity as defined in Section 59-2-102; or

(b) a county, city, or town authorized to impose a sales and use tax under Chapter 12, Sales and Use Tax Act.