| (1) |
Terms Used In Utah Code 59-1-1602- Ballot proposition: means :
| (i) | an opinion question or other question concerning a tax increase submitted to voters for their approval or rejection; or |
| (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 :Utah Code 68-3-12.5
- Property: includes both real and personal property. See Utah Code 68-3-12.5
- Tax increase: means :
| (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 |
| (b) | for a sales and use tax imposed under Chapter 12, Sales and Use Tax Act, a sales and use tax rate that:| (i) | is not currently imposed; or |
| (ii) | exceeds the sales and use tax rate that is currently imposed. See Utah Code 59-1-1602- Taxing entity: means :
| (a) | a taxing entity as defined in Section 59-2-102; or |
| (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
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| (a) |
“Ballot proposition” means:
| (i) |
an opinion question or other question concerning a tax increase submitted to voters for their approval or rejection; or |
| (ii) |
a question submitted to voters concerning the issuance of bonds under Section 11-14-103. |
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| (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:
| (b) |
is a resident of a voting district or precinct within the taxing entity that is holding an election to consider a ballot proposition. |
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| (5) |
“Governing body” is as defined in Section 59-2-102. |
| (6) |
“Tax increase” means:
| (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 |
| (b) |
for a sales and use tax imposed under Chapter 12, Sales and Use Tax Act, a sales and use tax rate that:
| (i) |
is not currently imposed; or |
| (ii) |
exceeds the sales and use tax rate that is currently imposed. |
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| (7) |
“Taxing entity” means:
| (a) |
a taxing entity as defined in Section 59-2-102; or |
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Enacted by Chapter 356, 2014 General Session
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