Section 916 – Tax for development of Colorado River Water Project.
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 […]
Section 917 – Use of funds.
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 […]
Section 918.5 – Hearings on judgment levies — Advertisement.
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 […]
Section 918.6 – New and remaining school district budgets — Advertisement — Public hearing.
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 […]
Section 919 – Notice and public hearing requirements for certain tax increases — Exceptions.
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 […]
Section 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.
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 […]
Section 906 – Rates fixed by commission valid.
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
Section 908 – Single aggregate limitation — Maximum levy.
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) […]
Section 909 – Time for adoption of levy — County purpose requirement.
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 […]
Section 910 – Amount available for each purpose.
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