Utah Code 59-1-1602. Definitions
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Terms Used In Utah Code 59-1-1602
- Ballot proposition: means :(1)(a)(i) an opinion question or other question concerning a tax increase submitted to voters for their approval or rejection; or(1)(a)(ii) a question submitted to voters concerning the issuance of bonds under Section 11-14-103. See Utah Code 59-1-1602
- City: includes , depending on population, a metro township as defined in Section
10-3c-102 . See Utah Code 68-3-12.5- Person: means :
(24)(a) an individual;(24)(b) an association;(24)(c) an institution;(24)(d) a corporation;(24)(e) a company;(24)(f) a trust;(24)(g) a limited liability company;(24)(h) a partnership;(24)(i) a political subdivision;(24)(j) a government office, department, division, bureau, or other body of government; and(24)(k) any other organization or entity. See Utah Code 68-3-12.5- Property: includes both real and personal property. See Utah Code 68-3-12.5
- Tax increase: means :
(6)(a) for a property tax, the imposition of a property tax rate or increase in a property tax rate if the imposition or increase is required to be submitted to voters for their approval or rejection; or(6)(b) for a sales and use tax imposed under Chapter 12, Sales and Use Tax Act, a sales and use tax rate that:(6)(b)(i) is not currently imposed; or(6)(b)(ii) exceeds the sales and use tax rate that is currently imposed. See Utah Code 59-1-1602- Taxing entity: means :
(7)(a) a taxing entity as defined in Section 59-2-102; or(7)(b) a county, city, or town authorized to impose a sales and use tax under Chapter 12, Sales and Use Tax Act. See Utah Code 59-1-1602- Town: includes , depending on population, a metro township as defined in Section
10-3c-102 . See Utah Code 68-3-12.5(1)(a) “Ballot proposition” means:(1)(a)(i) an opinion question or other question concerning a tax increase submitted to voters for their approval or rejection; or(1)(a)(ii) a question submitted to voters concerning the issuance of bonds under Section 11-14-103.(1)(b) “Ballot proposition” does not include an initiative or referendum authorized under Title 20A, Chapter 7, Issues Submitted to the Voters.(2) “Determination date” means the date of an election at which a ballot proposition is considered by voters.(3) “Election officer” is as defined in Section 20A-1-102.(4) “Eligible voter” means a person who:(4)(a) has registered to vote in accordance with Title 20A, Chapter 2, Voter Registration; and(4)(b) is a resident of a voting district or precinct within the taxing entity that is holding an election to consider a ballot proposition.(5) “Governing body” is as defined in Section 59-2-102.(6) “Tax increase” means:(6)(a) for a property tax, the imposition of a property tax rate or increase in a property tax rate if the imposition or increase is required to be submitted to voters for their approval or rejection; or(6)(b) for a sales and use tax imposed under Chapter 12, Sales and Use Tax Act, a sales and use tax rate that:(6)(b)(i) is not currently imposed; or(6)(b)(ii) exceeds the sales and use tax rate that is currently imposed.(7) “Taxing entity” means:(7)(a) a taxing entity as defined in Section 59-2-102; or(7)(b) a county, city, or town authorized to impose a sales and use tax under Chapter 12, Sales and Use Tax Act. - City: includes , depending on population, a metro township as defined in Section