| (1) |
A town may levy a property tax for a purpose described in this section. |
Terms Used In Utah Code 10-5-112.5
- Fund: is a s defined by the Governmental Accounting Standards Board as reflected in the Uniform Accounting Manual for All Local Governments prepared by the Office of the Utah State Auditor. See Utah Code 10-5-102.5
- Governing body: means collectively the legislative body and the executive of any municipality. See Utah Code 10-1-104
- Property: includes both real and personal property. See Utah Code 68-3-12.5
- Town: means a municipality classified by population as a town under Section 10-2-301. See Utah Code 10-1-104
| (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 4, 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. |
Enacted by Chapter 301, 2019 General Session
