17B-2a-506. Different use charges for different units — Use charges based on the size of the land served — Use charge may not be based on property value.
| (1) |
An irrigation district may:
Terms Used In Utah Code 17B-2a-506- 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
- Land: includes :Utah Code 68-3-12.5
- Lien: A claim against real or personal property in satisfaction of a debt.
- Month: means a calendar month, unless otherwise expressed. See Utah Code 68-3-12.5
- Political subdivision: means a county, city, town, metro township, special district under this title, special service district under Title 17D, Chapter 1, Special Service District Act, an entity created by interlocal cooperation agreement under Title 11, Chapter 13, Interlocal Cooperation Act, or any other governmental entity designated in statute as a political subdivision of the state. See Utah Code 17B-1-102
- Property: includes both real and personal property. See Utah Code 68-3-12.5
| (a) |
divide the district into units and apply different use charges to the different units; and |
| (b) |
base use charges upon the amount of water or electricity the district provides, the area of the land served, or any other reasonable basis, as determined by the board of trustees. |
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| (2) |
If an irrigation district imposes a use charge based on the size of the land served or the amount of water allotted to the land:
| (a) |
the assessor of the county in which the land is located shall assist the irrigation district in ascertaining the identity of a parcel served by the district; |
| (b) |
the district shall notify the treasurer of the county in which the land is located of the charge to be imposed for each parcel of land served by the district; and |
| (c) |
the treasurer of the county in which the land is located:
| (i) |
shall:
| (A) |
provide each landowner a notice of use charges as part of the annual tax notice required in Section 59-2-1317 as an additional charge separate from ad valorem taxes; |
| (B) |
collect, receive, and provide an accounting for all money belonging to the district from use charges; |
| (C) |
remit to the irrigation district, by the tenth day of each month, the funds previously collected by the county as use charges on the district’s behalf; and |
| (D) |
collect any unpaid use charges in accordance with 13; and |
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| (ii) |
may receive and account for use charges separately from taxes upon real estate for county purposes. |
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| (3) |
| (a) |
A use charge described in Subsection (2)(b) is a political subdivision lien, as that term is defined in Section 11-60-102, on the land served, as provided in Subsection 17B-1-902(1), except that the certification described in Subsection 17B-1-902(1)(a) is not required if the district makes the notification to the county treasurer required in Subsection (2)(b). |
| (b) |
A lien described in Subsection (3)(a) shall remain in force until the use charge is paid. |
| (c) |
The county treasurer shall release a lien described in Subsection (3)(a) upon receipt of full payment of the use charge. |
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| (4) |
A use charge may not be calculated on the basis of property value and does not constitute an ad valorem property tax or other tax. |
Amended by Chapter 197, 2018 General Session
