Utah Code 10-2-506. Taxes to meet municipal obligations
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(1) If the court orders a disconnection of territory from a municipality, the court shall also order the county legislative body to levy taxes on the property within the disconnected territory that may be required to pay the territory’s proportionate share of the municipal obligations accrued while the territory was part of the municipality.
Terms Used In Utah Code 10-2-506
- County legislative body: means :(8)(a) the county commission, in the county commission or expanded county commission form of government established under Title 17, Chapter 52a, Changing Forms of County Government;(8)(b) the county council, in the county executive-council optional form of government authorized by Section
17-52a-203 ; and(8)(c) the county council, in the council-manager optional form of government authorized by Section17-52a-204 . See Utah Code 68-3-12.5 - Municipal: means of or relating to a municipality. See Utah Code 10-1-104
- Municipality: means :(5)(a) a city of the first class, city of the second class, city of the third class, city of the fourth class, city of the fifth class;(5)(b) a town, as classified in Section
10-2-301 ; or(5)(c) a preliminary municipality incorporated under Chapter 2a, Part 5, Incorporation of a Preliminary Municipality. See Utah Code 10-1-104 - Property: includes both real and personal property. See Utah Code 68-3-12.5
(2) Any tax levy ordered by the court under Subsection (1) shall be collected by the county treasurer in the same manner as though the disconnected territory were a municipality.
(3) The county treasurer shall pay to those entities named by the court the revenue received from that tax levy.