§ 10-5-112.5 — Property tax levy for culinary water, wastewater treatment, hospitals, and recreational facilities.

(1) A town may levy a property tax for a purpose described in this section.
(2) (2)(a) A town that is not in an improvement district created to establish and maintain a wastewater collection, treatment, or disposal system or a system for the supply, treatment, or distribution of water under Title 17B, Chapter 2a, Part 4, Improvement District Act, may levy a tax annually not to exceed .0008 per dollar of taxable value of taxable property in the town.
(2)(b) The town shall place revenue raised by the levy described in Subsection (2)(a) in a special fund and may only use the revenue to:
(2)(b)(i) finance the construction of facilities to purify the town's drinking water; or
(2)(b)(ii) construct facilities to treat and dispose of the town's wastewater.
(2)(c) The town may accumulate from year to year and reserve in the special fund described in Subsection (2)(b) the revenue collected through the levy described in this Subsection (2).
(2)(d) The town shall make and collect the levy described in this Subsection (2) in the same manner as the town levies and collects other property taxes.
(3) A town may levy a tax not exceeding .001 per dollar of taxable value of taxable property to own or operate a hospital under Section 10-8-90.
(4) The governing body of a town may, under Section 11-2-7, annually appropriate and cause to be raised by taxation, money to cover an expense described in Section 11-2-7 for the provision of recreational facilities or other services described in Title 11, Chapter 2, Playgrounds.

Legislative History

Enacted by Chapter 301, 2019 General Session