17B-2a-1009. Limit on property tax authority — Exceptions.
| (1) |
As used in this section:
Terms Used In Utah Code 17B-2a-1009- Property: includes both real and personal property. See Utah Code 68-3-12.5
- Trustee: A person or institution holding and administering property in trust.
- 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
| (a) |
“Appointed board of trustees” means a board of trustees of a water conservancy district that includes a member who is appointed to the board of trustees in accordance with this part. |
| (b) |
“Elected board of trustees” means a board of trustees of a water conservancy district that consists entirely of members who are elected to the board of trustees in accordance with this part. |
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| (2) |
| (a) |
For a taxable year beginning on or after January 1, 2018, a water conservancy district may not collect property tax revenue that would exceed the certified tax rate under Section 59-2-924 unless the proposed tax levy has been previously approved by:
| (i) |
an elected board of trustees; |
| (ii) |
subject to Subsection (2)(b), an appointed board of trustees; |
| (iii) |
a majority of the water conservancy district voters who vote in an election held for that purpose on a date specified in Section 20A-1-204; or |
| (iv) |
for a district described in Subsection 17B-2a-1005(2)(b), the appointing authority. |
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| (b) |
For a water conservancy district with an appointed board of trustees, each appointed member of the board of trustees shall comply with the trustee reporting requirements described in Section 17B-1-1003 before the water conservancy district may impose a property tax levy that exceeds the certified tax rate. |
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Amended by Chapter 112, 2017 General Session
Amended by Chapter 418, 2017 General Session
