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 § 17B-1-1002

Title 17BLimited Purpose Local Government Entities - Special Districts

Ch. 17B-1Provisions Applicable to All Special Districts

Part 17B-1-10Special District Property Tax Levy

This text of Utah § 17B-1-1002 (Limit on special district property tax levy -- Exclusions.) 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. § 17B-1-1002 (2026).

Text

(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.