Cemetery maintenance district: means a special district that operates under and is subject to the provisions of this chapter and Chapter 2a, Part 1, Cemetery Maintenance District Act, including an entity that was created and operated as a cemetery maintenance district under the law in effect before April 30, 2007. See Utah Code 17B-1-102
City: includes , depending on population, a metro township as defined in Section 10-3c-102. See Utah Code 68-3-12.5
Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
Drainage district: means a special district that operates under and is subject to the provisions of this chapter and Chapter 2a, Part 2, Drainage District Act, including an entity that was created and operated as a drainage district under the law in effect before April 30, 2007. See Utah Code 17B-1-102
Fire protection district: means a special district that operates under and is subject to the provisions of this chapter and Chapter 2a, Part 3, Fire Protection District Act, including an entity that was created and operated as a fire protection district under the law in effect before April 30, 2007. See Utah Code 17B-1-102
Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
Improvement district: means a special district that operates under and is subject to the provisions of this chapter and Chapter 2a, Part 4, Improvement District Act, including an entity that was created and operated as a county improvement district under the law in effect before April 30, 2007. See Utah Code 17B-1-102
Irrigation district: means a special district that operates under and is subject to the provisions of this chapter and Chapter 2a, Part 5, Irrigation District Act, including an entity that was created and operated as an irrigation district under the law in effect before April 30, 2007. See Utah Code 17B-1-102
Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
Metropolitan water district: means a special district that operates under and is subject to the provisions of this chapter and Chapter 2a, Part 6, Metropolitan Water District Act, including an entity that was created and operated as a metropolitan water district under the law in effect before April 30, 2007. See Utah Code 17B-1-102
Mosquito abatement district: means a special district that operates under and is subject to the provisions of this chapter and Chapter 2a, Part 7, Mosquito Abatement District Act, including an entity that was created and operated as a mosquito abatement district under the law in effect before April 30, 2007. See Utah Code 17B-1-102
Municipality: means a city, town, or metro township. See Utah Code 17B-1-102
Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
Person: means an individual, corporation, partnership, organization, association, trust, governmental agency, or other legal entity. See Utah Code 17B-1-102
Public transit district: means a special district that operates under and is subject to the provisions of this chapter and Chapter 2a, Part 8, Public Transit District Act, including an entity that was created and operated as a public transit district under the law in effect before April 30, 2007. See Utah Code 17B-1-102
Service applicant: means a person who requests that a special district provide a service that the special district is authorized to provide. See Utah Code 17B-1-102
Service area: means a special district that operates under and is subject to the provisions of this chapter and Chapter 2a, Part 9, Service Area Act, including an entity that was created and operated as a county service area or a regional service area under the law in effect before April 30, 2007. See Utah Code 17B-1-102
Short-term bond: means a bond that is required to be repaid during the fiscal year in which the bond is issued. See Utah Code 17B-1-102
Special assessment: means an assessment levied against property to pay all or a portion of the costs of making improvements that benefit the property. See Utah Code 17B-1-102
Special assessment bond: means a bond payable from special assessments. See Utah Code 17B-1-102
Special district: means a limited purpose local government entity, as described in Section 17B-1-103, that operates under, is subject to, and has the powers described in:
Specialized special district: means a special district that is a cemetery maintenance district, a drainage district, a fire protection district, an improvement district, an irrigation district, a metropolitan water district, a mosquito abatement district, a public transit district, a service area, a water conservancy district, a municipal services district, or a public infrastructure district. See Utah Code 17B-1-102
State: when applied to the different parts of the United States, includes a state, district, or territory of the United States. See Utah Code 68-3-12.5
Statute: A law passed by a legislature.
Tax and revenue anticipation bond: means a bond:
(a)
issued in anticipation of the collection of taxes or other revenues or a combination of taxes and other revenues; and
(b)
that matures within the same fiscal year as the fiscal year in which the bond is issued. See Utah Code 17B-1-102
Taxable value: means the taxable value of property as computed from the most recent equalized assessment roll for county purposes. See Utah Code 17B-1-102
Town: includes , depending on population, a metro township as defined in Section 10-3c-102. See Utah Code 68-3-12.5
United States: includes each state, district, and territory of the United States of America. See Utah Code 68-3-12.5
Water conservancy district: means a special district that operates under and is subject to the provisions of this chapter and Chapter 2a, Part 10, Water Conservancy District Act, including an entity that was created and operated as a water conservancy district under the law in effect before April 30, 2007. See Utah Code 17B-1-102
(2)
“Basic special district”:
(a)
means a special district that is not a specialized special district; and
(b)
includes an entity that was, under the law in effect before April 30, 2007, created and operated as a special district, as defined under the law in effect before April 30, 2007.
(3)
“Bond” means:
(a)
a written obligation to repay borrowed money, whether denominated a bond, note, warrant, certificate of indebtedness, or otherwise; and
(b)
a lease agreement, installment purchase agreement, or other agreement that:
(i)
includes an obligation by the district to pay money; and
“Cemetery maintenance district” means a special district that operates under and is subject to the provisions of this chapter and Chapter 2a, Part 1, Cemetery Maintenance District Act, including an entity that was created and operated as a cemetery maintenance district under the law in effect before April 30, 2007.
(5)
“Drainage district” means a special district that operates under and is subject to the provisions of this chapter and Chapter 2a, Part 2, Drainage District Act, including an entity that was created and operated as a drainage district under the law in effect before April 30, 2007.
(6)
“Facility” or “facilities” includes any structure, building, system, land, water right, water, or other real or personal property required to provide a service that a special district is authorized to provide, including any related or appurtenant easement or right-of-way, improvement, utility, landscaping, sidewalk, road, curb, gutter, equipment, or furnishing.
(7)
“Fire protection district” means a special district that operates under and is subject to the provisions of this chapter and Chapter 2a, Part 3, Fire Protection District Act, including an entity that was created and operated as a fire protection district under the law in effect before April 30, 2007.
(8)
“General obligation bond”:
(a)
means a bond that is directly payable from and secured by ad valorem property taxes that are:
(i)
levied:
(A)
by the district that issues the bond; and
(B)
on taxable property within the district; and
(ii)
in excess of the ad valorem property taxes of the district for the current fiscal year; and
(b)
does not include:
(i)
a short-term bond;
(ii)
a tax and revenue anticipation bond; or
(iii)
a special assessment bond.
(9)
“Improvement assurance” means a surety bond, letter of credit, cash, or other security:
(a)
to guarantee the proper completion of an improvement;
(b)
that is required before a special district may provide a service requested by a service applicant; and
(c)
that is offered to a special district to induce the special district before construction of an improvement begins to:
(i)
provide the requested service; or
(ii)
commit to provide the requested service.
(10)
“Improvement assurance warranty” means a promise that the materials and workmanship of an improvement:
(a)
comply with standards adopted by a special district; and
(b)
will not fail in any material respect within an agreed warranty period.
(11)
“Improvement district” means a special district that operates under and is subject to the provisions of this chapter and Chapter 2a, Part 4, Improvement District Act, including an entity that was created and operated as a county improvement district under the law in effect before April 30, 2007.
(12)
“Irrigation district” means a special district that operates under and is subject to the provisions of this chapter and Chapter 2a, Part 5, Irrigation District Act, including an entity that was created and operated as an irrigation district under the law in effect before April 30, 2007.
(13)
“Metropolitan water district” means a special district that operates under and is subject to the provisions of this chapter and Chapter 2a, Part 6, Metropolitan Water District Act, including an entity that was created and operated as a metropolitan water district under the law in effect before April 30, 2007.
(14)
“Mosquito abatement district” means a special district that operates under and is subject to the provisions of this chapter and Chapter 2a, Part 7, Mosquito Abatement District Act, including an entity that was created and operated as a mosquito abatement district under the law in effect before April 30, 2007.
(15)
“Municipal” means of or relating to a municipality.
(16)
“Municipality” means a city, town, or metro township.
“Private,” with respect to real property, means not owned by the United States or any agency of the federal government, the state, a county, or a political subdivision.
(21)
“Public entity” means:
(a)
the United States or an agency of the United States;
(b)
the state or an agency of the state;
(c)
a political subdivision of the state or an agency of a political subdivision of the state;
(d)
another state or an agency of that state; or
(e)
a political subdivision of another state or an agency of that political subdivision.
(22)
“Public transit district” means a special district that operates under and is subject to the provisions of this chapter and Chapter 2a, Part 8, Public Transit District Act, including an entity that was created and operated as a public transit district under the law in effect before April 30, 2007.
(23)
“Revenue bond”:
(a)
means a bond payable from designated taxes or other revenues other than the special district’s ad valorem property taxes; and
(b)
does not include:
(i)
an obligation constituting an indebtedness within the meaning of an applicable constitutional or statutory debt limit;
(ii)
a tax and revenue anticipation bond; or
(iii)
a special assessment bond.
(24)
“Rules of order and procedure” means a set of rules that govern and prescribe in a public meeting:
(a)
parliamentary order and procedure;
(b)
ethical behavior; and
(c)
civil discourse.
(25)
“Service applicant” means a person who requests that a special district provide a service that the special district is authorized to provide.
(26)
“Service area” means a special district that operates under and is subject to the provisions of this chapter and Chapter 2a, Part 9, Service Area Act, including an entity that was created and operated as a county service area or a regional service area under the law in effect before April 30, 2007.
(27)
“Short-term bond” means a bond that is required to be repaid during the fiscal year in which the bond is issued.
(28)
“Special assessment” means an assessment levied against property to pay all or a portion of the costs of making improvements that benefit the property.
(29)
“Special assessment bond” means a bond payable from special assessments.
(30)
“Special district” means a limited purpose local government entity, as described in Section 17B-1-103, that operates under, is subject to, and has the powers described in:
(a)
this chapter; or
(b)
(i)
this chapter; and
(ii)
(A)
1;
(B)
2;
(C)
3;
(D)
4;
(E)
5;
(F)
6;
(G)
7;
(H)
8;
(I)
9;
(J)
10; or
(K)
11.
(31)
“Specialized special district” means a special district that is a cemetery maintenance district, a drainage district, a fire protection district, an improvement district, an irrigation district, a metropolitan water district, a mosquito abatement district, a public transit district, a service area, a water conservancy district, a municipal services district, or a public infrastructure district.
(32)
“Taxable value” means the taxable value of property as computed from the most recent equalized assessment roll for county purposes.
(33)
“Tax and revenue anticipation bond” means a bond:
(a)
issued in anticipation of the collection of taxes or other revenues or a combination of taxes and other revenues; and
(b)
that matures within the same fiscal year as the fiscal year in which the bond is issued.
(34)
“Unincorporated” means not included within a municipality.
(35)
“Water conservancy district” means a special district that operates under and is subject to the provisions of this chapter and Chapter 2a, Part 10, Water Conservancy District Act, including an entity that was created and operated as a water conservancy district under the law in effect before April 30, 2007.
(36)
“Works” includes a dam, reservoir, well, canal, conduit, pipeline, drain, tunnel, power plant, and any facility, improvement, or property necessary or convenient for supplying or treating water for any beneficial use, and for otherwise accomplishing the purposes of a special district.
