Utah Code 17-36-31.5. Property taxes levied for specified services — Special revenue fund — Limitations on use — Collection, accounting, and expenditures
Current as of: 2023 | Check for updates
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(1) | A county may account separately for the revenues derived from a property tax, that is lawfully levied for a specific purpose, in accordance with this section. |
(a) | the power and duty to enact ordinances, levy taxes, and establish budgets; and |
(b) | those powers, duties, and functions that, under constitutional and statutory provisions and through long usage and accepted practice and custom at the federal and state level, have come to be regarded as belonging to the legislative branch of government. See Utah Code 17-50-101 | ||||
(2) | To levy a property tax under this section, the legislative body of the county that levies the property tax shall indicate through ordinance:
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(3) | A property tax levied under this section is subject to the maximum rate a county may levy for property taxes under Section 59-2-908. |
(5) | Except as provided in Subsections (2) and (4), a county that levies a property tax under this section shall:
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Enacted by Chapter 301, 2019 General Session