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 […]
Section 914 – Excess levies — Commission to recalculate levy — Notice to implement adjusted levies to county auditor — Authority to exceed maximum levy permitted by law.
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 […]
Section 901 – Determination of rate by commission — Transmittal to county and state auditors.
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 […]
Section 902 – Minimum basic tax levy for school districts.
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 […]
Section 903 – Remittance to credit of Uniform School Fund of money in excess of basic state-supported school program — Manner.
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 […]