7-6-2527 . Taxation -- public and governmental purposes. A county may impose a property tax levy for any public or governmental purpose not specifically prohibited by law. Public and governmental purposes include but are not limited to:
(1)district court purposes as provided in 7-6-2511 ;
(2)county-owned or county-operated health care facility purposes as provided in 7-6-2512 ;
(3)county law enforcement services and maintenance of county detention center purposes as provided in 7-6-2513 and search and rescue units as provided in 7-32-235 ;
(4)multijurisdictional service purposes as provided in 7-11-1022 ;
(5)transportation services for senior citizens and persons with disabilities as provided in 7-14-111 ;
(6)support for a port authority as provided in 7-14-1132 ;
Free access — add to your briefcase to read the full text and ask questions with AI
7-6-2527 . Taxation -- public and governmental purposes. A county may impose a property tax levy for any public or governmental purpose not specifically prohibited by law. Public and governmental purposes include but are not limited to:
(1) district court purposes as provided in 7-6-2511 ;
(2) county-owned or county-operated health care facility purposes as provided in 7-6-2512 ;
(3) county law enforcement services and maintenance of county detention center purposes as provided in 7-6-2513 and search and rescue units as provided in 7-32-235 ;
(4) multijurisdictional service purposes as provided in 7-11-1022 ;
(5) transportation services for senior citizens and persons with disabilities as provided in 7-14-111 ;
(6) support for a port authority as provided in 7-14-1132 ;
(7) county road, bridge, and ferry purposes as provided in 7-14-2101 , 7-14-2501 , 7-14-2502 , 7-14-2503 , 7-14-2801 , and 7-14-2807 ;
(8) recreational, educational, and other activities of the elderly as provided in 7-16-101 ;
(9) purposes of county fair activities, parks, cultural facilities, and any county-owned civic center, youth center, recreation center, or recreational complex as provided in 7-16-2102 and 7-16-2109 ;
(10) programs for the operation of licensed day-care centers and homes as provided in 7-16-2108 and 7-16-4114 ;
(11) support for a museum, facility for the arts and the humanities, collection of exhibits, or a museum district created under provisions of Title 7, chapter 11, part 10, or former Title 7, chapter 16, part 22;
(12) extension work in agriculture and home economics as provided in 7-21-3203 ;
(13) weed control and management purposes as provided in 7-22-2142 ;
(14) insect control programs as provided in 7-22-2306 ;
(15) fire control as provided in 7-33-2209 ;
(16) ambulance service as provided in 7-34-102 ;
(17) public health purposes as provided in 50-2-111 ;
(18) public assistance purposes as provided in 53-3-115 ;
(19) indigent assistance purposes as provided in 53-3-116 ;
(20) developmental disabilities facilities as provided in 53-20-208 ;
(21) mental health services as provided in 53-21-1010 ;
(22) airport purposes as provided in 67-10-402 and 67-11-302 ;
(23) purebred livestock shows and sales as provided in 81-8-504 ;
(24) economic development purposes as provided in 90-5-112 ;
(25) prevention programs, including programs that reduce substance abuse; and
(26) forest or grassland hazardous fuels reduction projects in areas near homes and communities where wildland fire is a threat.