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 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
Section 911 – Exceptions to maximum levy limitation.
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 […]
Section 912 – Time for adoption of levy — Certification to county auditor.
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 […]
Section 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.
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 […]