Utah § 17B-1-1002 Limit on special district property tax levy -- Exclusions.

Utah Statutes

§ 17B-1-1002 — Limit on special district property tax levy -- Exclusions.

Utah·Title 17B Limited Purpose Local Government Entities - Special Districts·Ch. 17B-1 Provisions Applicable to All Special Districts·Part 17B-1-10 Special District Property Tax Levy

(1)The rate at which a special district levies a property tax for district operation and maintenance expenses on the taxable value of taxable property within the district may not exceed:

(1)(a) .0008, for a basic special district;

(1)(b) .0004, for a cemetery maintenance district;

(1)(c) .0004, for a drainage district;

(1)(d) .0008, for a fire protection district;

(1)(e) .0008, for an improvement district;

(1)(f) .0005, for a metropolitan water district;

(1)(g) .0004, for a mosquito abatement district;

(1)(h) .0004, for a public transit district;

(1)(i) (1)(i)(i) .0023, for a service area that:

(1)(i)(i)(A) is located in a county of the first or second class; and

(1)(i)(i)(B) (1)(i)(i)(B)(I) provides fire protection, paramedic, and emergency services; or

(1)(i)(i)(B)(II) subject to Subsec

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(1) The rate at which a special district levies a property tax for district operation and maintenance expenses on the taxable value of taxable property within the district may not exceed:
(1)(a) .0008, for a basic special district;
(1)(b) .0004, for a cemetery maintenance district;
(1)(c) .0004, for a drainage district;
(1)(d) .0008, for a fire protection district;
(1)(e) .0008, for an improvement district;
(1)(f) .0005, for a metropolitan water district;
(1)(g) .0004, for a mosquito abatement district;
(1)(h) .0004, for a public transit district;
(1)(i) (1)(i)(i) .0023, for a service area that:
(1)(i)(i)(A) is located in a county of the first or second class; and
(1)(i)(i)(B) (1)(i)(i)(B)(I) provides fire protection, paramedic, and emergency services; or
(1)(i)(i)(B)(II) subject to Subsection (3), provides law enforcement services; or
(1)(i)(ii) .0014, for each other service area;
(1)(j) the rates provided in Section 17B-2a-1006, for a water conservancy district;
(1)(k) .0008 for a municipal services district; or
(1)(l) .0004 for an infrastructure financing district.
(2) Property taxes levied by a special district are excluded from the limit applicable to that district under Subsection (1) if the taxes are:
(2)(a) levied under Section 17B-1-1103 by a special district, other than a water conservancy district, to pay principal of and interest on general obligation bonds issued by the district;
(2)(b) levied to pay debt and interest owed to the United States; or
(2)(c) levied to pay assessments or other amounts due to a water users association or other public cooperative or private entity from which the district procures water.
(3) A service area described in Subsection (1)(i)(i)(B)(II) may not collect a tax described in Subsection (1)(i)(i) if a municipality or a county having a right to appoint a member to the board of trustees of the service area under Subsection 17B-2a-905(2) assesses on or after November 30 in the year in which the tax is first collected and each subsequent year that the tax is collected:
(3)(a) a generally assessed fee imposed under Section 17B-1-643 for law enforcement services; or
(3)(b) any other generally assessed fee for law enforcement services.

Utah § 17B-1-1002 (Limit on special district property tax levy -- Exclusions.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.