Section 1002 – Limit on local district property tax levy — Exclusions.

• (1) The rate at which a local district levies a property tax for district operation and maintenance expenses on the taxable value of taxable property within the district may not exceed:
  • (a) .0008, for a basic local district;
  • (b) .0004, for a cemetery maintenance district;
  • (c) .0004, for a drainage district;
  • (d) .0008, for a fire protection district;
  • (e) .0008, for an improvement district;
  • (f) .0005, for a metropolitan water district;
  • (g) .0004, for a mosquito abatement district;
  • (h) .0004, for a public transit district;
  • (i)
    • (i) .0023, for a service area that:
      • (A) is located in a county of the first or second class; and
      • (B)
        • (I) provides fire protection, paramedic, and emergency services; or
        • (II) subject to Subsection (3), provides law enforcement services; or
    • (ii) .0014, for each other service area;
  • (j) the rates provided in Section 17B-2a-1006, for a water conservancy district; or
  • (k) .0008 for a municipal services district.

• (2) Property taxes levied by a local district are excluded from the limit applicable to that district under Subsection (1) if the taxes are:
  • (a) levied under Section 17B-1-1103 by a local district, other than a water conservancy district, to pay principal of and interest on general obligation bonds issued by the district;
  • (b) levied to pay debt and interest owed to the United States; or
  • (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:
  • (a) a generally assessed fee imposed under Section 17B-1-643 for law enforcement services; or
  • (b) any other generally assessed fee for law enforcement services.

Amended by Chapter 352, 2015 General Session