Terms Used In Utah Code > Title 59 > Chapter 2 > Part 9 - Levies

• Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
• Certified revenue levy: means a property tax levy that provides an amount of ad valorem property tax revenue equal to the sum of:

  (i)	the amount of ad valorem property tax revenue to be generated statewide in the previous year from imposing a multicounty assessing and collecting levy, as specified in Section 59-2-1602; and

  (ii)

  the product of: (A)  eligible new growth, as defined in Section 59-2-924; and (B)  the multicounty assessing and collecting levy certified by the commission for the previous year. See Utah Code 59-2-102 City: includes , depending on population, a metro township as defined in Section 10-3c-102. See Utah Code 68-3-12.5 Contract: A legal written agreement that becomes binding when signed. County executive: means :Utah Code 68-3-12.5 County legislative body: means :Utah Code 68-3-12.5 Deficiency: is a s defined in Section 59-1-1402. See Utah Code 59-1-101 Eligible judgment: means a final and unappealable judgment or order under Section 59-2-1330: (a)  that became a final and unappealable judgment or order no more than 14 months before the day on which the notice described in Section 59-2-919. See Utah Code 59-2-102 Executive Calendar: A list of executive business (i.e., treaties and nominations) available for consideration. 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. Governing body: means : (a)  for a county, city, or town, the legislative body of the county, city, or town; (b)  for a special district under Title 17B, Limited Purpose Local Government Entities - Special Districts, the special district's board of trustees; (c)  for a school district, the local board of education; (d)  for a special service district under Title 17D, Chapter 1, Special Service District Act: (i)  the legislative body of the county or municipality that created the special service district, to the extent that the county or municipal legislative body has not delegated authority to an administrative control board established under Section 17D-1-301; or (ii)  the administrative control board, to the extent that the county or municipal legislative body has delegated authority to an administrative control board established under Section 17D-1-301; or (e)  for a public infrastructure district under Title 17D, Chapter 4, Public Infrastructure District Act, the public infrastructure district's board of trustees. See Utah Code 59-2-102 Improvement: includes : (i)  an accessory to an item described in Subsection (18)(a) if the accessory is: (A)  essential to the operation of the item described in Subsection (18)(a); and (B)  installed solely to serve the operation of the item described in Subsection (18)(a); and (ii)  an item described in Subsection (18)(a) that is temporarily detached from the land for repairs and remains located on the land. See Utah Code 59-2-102 Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases. Land: includes :Utah Code 68-3-12.5 Person: means :Utah Code 68-3-12.5 Personal property: All property that is not real property. Personal property: includes : (a)  every class of property as defined in Subsection (29) that is the subject of ownership and is not real estate or an improvement; (b)  any pipe laid in or affixed to land whether or not the ownership of the pipe is separate from the ownership of the underlying land, even if the pipe meets the definition of an improvement; (c)  bridges and ferries; (d)  livestock; and (e)  outdoor advertising structures as defined in Section 72-7-502. See Utah Code 59-2-102 Property: means property that is subject to assessment and taxation according to its value. See Utah Code 59-2-102 Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land. real property: includes : (a)  the possession of, claim to, ownership of, or right to the possession of land; (b)  all mines, minerals, and quarries in and under the land, all timber belonging to individuals or corporations growing or being on the lands of this state or the United States, and all rights and privileges appertaining to these; and (c)  improvements. See Utah Code 59-2-102 Settlement: Parties to a lawsuit resolve their difference without having a trial. Settlements often involve the payment of compensation by one party in satisfaction of the other party's claims. 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. Taxable value: means fair market value less any applicable reduction allowed for residential property under Section 59-2-103. See Utah Code 59-2-102 Taxing entity: means any county, city, town, school district, special taxing district, special district under Title 17B, Limited Purpose Local Government Entities - Special Districts, or other political subdivision of the state with the authority to levy a tax on property. See Utah Code 59-2-102 Town: includes , depending on population, a metro township as defined in Section 10-3c-102. See Utah Code 68-3-12.5 Writing: includes :Utah Code 68-3-12.5