59-2-901. Determination of rate by commission — Transmittal to county and state auditors. Before June 22 of each year the commission shall determine the rate of state tax to be levied and collected upon the taxable value of all property in the state sufficient to raise the amount of revenue specified by the Legislature for […]
59-2-902. Minimum basic tax levy for school districts. (1) If any county fails to comply with Section 59-2-704, then this section determines the adjustment of the basic school levy for school districts within the county. Before June 15, the commission shall ascertain from the State Board of Education the number of weighted pupil units in […]
59-2-903. Remittance to credit of Uniform School Fund of money in excess of basic state-supported school program — Manner. In providing for remittance to the State Board of Education of any excess collections from the tax levy applied for the basic state-supported school program as specified in Subsection 59-2-902(4), the excess amount shall be remitted […]
59-2-904. Participation by district in state’s contributions to state-supported levy program. (1) In addition to the basic state contribution provided in Section 59-2-902, a school district may participate in the state’s contributions to the state-supported levy program by conforming to the requirements of the Minimum School Program Act and by making the required additional levy. […]
59-2-905. Legislature to set minimum rate of levy for state’s contribution to minimum school program — Matters to be considered — Commission to transmit rate to auditors — Acknowledgment of receipt. The Legislature shall set the minimum rate of levy on each dollar of taxable value of taxable property so that it will raise sufficient […]
59-2-906. Rates fixed by commission valid. The action of the commission in fixing the rate of taxation for state and state school purposes is a valid rate. Amended by Chapter 3, 1988 General Session
59-2-908. Single aggregate limitation — Maximum levy. (1) Except as provided in Subsection (2), each county shall have a single aggregate limitation on the property tax levied for all purposes by the county. Except as provided in Section 59-2-911, this limitation may not exceed the maximum set forth in this section. The maximum is: (a) […]
59-2-909. Time for adoption of levy — County purpose requirement. The county legislative body of each county shall adopt a proposed or, if the tax rate is not more than the certified tax rate, a final tax rate on the taxable property of the county before June 22 to provide funds for county purposes. Amended […]
59-2-910. Amount available for each purpose. The county legislative body shall determine the amount which shall be available for each purpose authorized by law. Amended by Chapter 227, 1993 General Session
Effective 7/1/2021 59-2-911. Exceptions to maximum levy limitation. (1) The maximum levies set forth in Section 59-2-908 do not apply to and do not include: (a) levies made to pay outstanding judgment debts; (b) levies made in any special improvement districts; (c) levies made for extended services in any county service area; (d) levies made […]
59-2-912. Time for adoption of levy — Certification to county auditor. (1) Except as provided in Subsection (2), the governing body of each taxing entity shall before June 22 of each year: (a) adopt a proposed tax rate, or, if the tax rate is not more than the certified tax rate, a final tax rate […]
Effective 5/8/2018 59-2-913. Definitions — Statement of amount and purpose of levy — Contents of statement — Filing with county auditor — Transmittal to commission — Calculations for establishing tax levies — Format of statement. (1) As used in this section, “budgeted property tax revenues” does not include property tax revenue received by a taxing […]
59-2-914. Excess levies — Commission to recalculate levy — Notice to implement adjusted levies to county auditor — Authority to exceed maximum levy permitted by law. (1) If the commission determines that a levy established for a taxing entity set under Section 59-2-913 is in excess of the maximum levy permitted by law, the commission […]
59-2-916. Tax for development of Colorado River Water Project. The governing body of each county, town, city, conservation district, and metropolitan district may levy a tax for participation in the development of the use of Colorado river water in Utah through the Colorado River-Great Basin Project. The tax shall be levied at the same time […]
59-2-917. Use of funds. The money raised by the levy imposed by Section 59-2-916 may be used for development purposes as provided in Section 59-2-916 or the governing body of any taxing entity may make contributions to the extent of the fund raised by the tax, to any state or government agency which has been […]
Effective 5/10/2016 59-2-918.5. Hearings on judgment levies — Advertisement. (1) A taxing entity may not impose a judgment levy unless it first advertises its intention to do so and holds a public hearing in accordance with the requirements of this section. (2) (a) The advertisement required by this section may be combined with the advertisement […]
Effective 3/22/2018 59-2-918.6. New and remaining school district budgets — Advertisement — Public hearing. (1) As used in this section, “existing school district,” “new school district,” and “remaining school district” are as defined in Section 53G-3-102. (2) For the first fiscal year in which a new school district created under Section 53G-3-302 assumes responsibility for […]
Effective 7/1/2021 59-2-919. Notice and public hearing requirements for certain tax increases — Exceptions. (1) As used in this section: (a) “Additional ad valorem tax revenue” means ad valorem property tax revenue generated by the portion of the tax rate that exceeds the taxing entity’s certified tax rate. (b) “Ad valorem tax revenue” means ad […]
Effective 5/4/2022 59-2-919.1. Notice of property valuation and tax changes. (1) In addition to the notice requirements of Section 59-2-919, the county auditor, on or before July 22 of each year, shall notify each owner of real estate who is listed on the assessment roll. (2) The notice described in Subsection (1) shall: (a) except […]
Effective 7/1/2021 59-2-919.2. Consolidated advertisement of public hearings. (1) (a) Except as provided in Subsection (1)(b), on the same day on which a taxing entity provides the notice to the county required under Subsection 59-2-919(8)(a)(i), the taxing entity shall provide to the county auditor the information required by Subsection 59-2-919(8)(a)(i). (b) A taxing entity is […]
