Utah § 17-63-704 Property tax levy -- Amount.

Utah Statutes

§ 17-63-704 — Property tax levy -- Amount.

Utah § 17-63-704

Title 17Counties

Ch. 17-63Fiscal Authority and Processes

Part 17-63-7Taxes, Fees, and Special Assessments

This text of Utah § 17-63-704 (Property tax levy -- Amount.) is published on Counsel Stack Legal Research, covering Utah primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Utah Code Ann. § 17-63-704 (2026).

Text

(1)(1)(a) Before June 22 of each year, the county legislative body shall levy a tax on the taxable real and personal property within the county.

(1)(b) In the legislative body's computation of the total levy subject to Sections 59-2-908 and 59-2-911, the legislative body shall determine the requirements for each fund and specify the amount of the levy apportioned to each fund.

(2)The proceeds of the tax apportioned for purposes of the county general fund shall be credited in the county general fund.

(3)The proceeds of the tax apportioned for utility and other special fund purposes shall be credited to the appropriate accounts in the utility or other special funds.

(4)For the first calendar year in which a county imposes a levy under Section 11-46-104, the county shall reduce the levy i

Free access — add to your briefcase to read the full text and ask questions with AI

(1) (1)(a) Before June 22 of each year, the county legislative body shall levy a tax on the taxable real and personal property within the county.
(1)(b) In the legislative body's computation of the total levy subject to Sections 59-2-908 and 59-2-911, the legislative body shall determine the requirements for each fund and specify the amount of the levy apportioned to each fund.
(2) The proceeds of the tax apportioned for purposes of the county general fund shall be credited in the county general fund.
(3) The proceeds of the tax apportioned for utility and other special fund purposes shall be credited to the appropriate accounts in the utility or other special funds.
(4) For the first calendar year in which a county imposes a levy under Section 11-46-104, the county shall reduce the levy imposed under this section for general tax purposes by the amount necessary to offset the revenue described in Subsection 11-46-104(5)(c)(ii).