(1) Each special district that levies and collects property taxes shall levy and collect them according to the provisions of Title 59, Chapter 2, Property Tax Act.
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Terms Used In Utah Code 17B-1-1001

  • Appointing authority: means the person or body authorized to make an appointment to the board of trustees. See Utah Code 17B-1-102
  • Infrastructure financing district: means a special district that operates under and is subject to the provisions of this chapter and Chapter 2a, Part 13, Infrastructure Financing Districts. See Utah Code 17B-1-102
  • Land: includes :
         (18)(a) land;
         (18)(b) a tenement;
         (18)(c) a hereditament;
         (18)(d) a water right;
         (18)(e) a possessory right; and
         (18)(f) a claim. See Utah Code 68-3-12.5
  • Metropolitan water district: means a special district that operates under and is subject to the provisions of this chapter and Chapter 2a, Part 6, Metropolitan Water District Act, including an entity that was created and operated as a metropolitan water district under the law in effect before April 30, 2007. See Utah Code 17B-1-102
  • Municipality: means a city or town. See Utah Code 17B-1-102
  • Property: includes both real and personal property. See Utah Code 68-3-12.5
  • Special district: means a limited purpose local government entity, as described in Section 17B-1-103, that operates under, is subject to, and has the powers described in:
         (31)(a) this chapter; or
         (31)(b)
              (31)(b)(i) this chapter; and
              (31)(b)(ii)
                   (31)(b)(ii)(A) Chapter 2a, Part 1, Cemetery Maintenance District Act;
                   (31)(b)(ii)(B) Chapter 2a, Part 2, Drainage District Act;
                   (31)(b)(ii)(C) Chapter 2a, Part 3, Fire Protection District Act;
                   (31)(b)(ii)(D) Chapter 2a, Part 4, Improvement District Act;
                   (31)(b)(ii)(E) Chapter 2a, Part 5, Irrigation District Act;
                   (31)(b)(ii)(F) Chapter 2a, Part 6, Metropolitan Water District Act;
                   (31)(b)(ii)(G) Chapter 2a, Part 7, Mosquito Abatement District Act;
                   (31)(b)(ii)(H) Chapter 2a, Part 8, Public Transit District Act;
                   (31)(b)(ii)(I) Chapter 2a, Part 9, Service Area Act;
                   (31)(b)(ii)(J) Chapter 2a, Part 10, Water Conservancy District Act;
                   (31)(b)(ii)(K) Chapter 2a, Part 11, Municipal Services District Act; or
                   (31)(b)(ii)(L) Chapter 2a, Part 13, Infrastructure Financing Districts. See Utah Code 17B-1-102
  • Trustee: A person or institution holding and administering property in trust.
  • Unincorporated: means not included within a municipality. See Utah Code 17B-1-102
  • Water conservancy district: means a special district that operates under and is subject to the provisions of this chapter and Chapter 2a, Part 10, Water Conservancy District Act, including an entity that was created and operated as a water conservancy district under the law in effect before April 30, 2007. See Utah Code 17B-1-102
(2) As used in this section:

     (2)(a) “Appointed board of trustees” means a board of trustees of a special district that includes a member who is appointed to the board of trustees in accordance with Section 17B-1-304, Subsection 17B-1-303(5), Subsection 17B-1-306(5)(h), or any of the applicable provisions in Title 17B, Chapter 2a, Provisions Applicable to Different Types of Special Districts.
     (2)(b) “Elected board of trustees” means a board of trustees of a special district that consists entirely of members who are elected to the board of trustees in accordance with Subsection (4), Section 17B-1-306, or any of the applicable provisions in Title 17B, Chapter 2a, Provisions Applicable to Different Types of Special Districts.
(3)

     (3)(a) For a taxable year beginning on or after January 1, 2018, a special district may not levy or collect property tax revenue that exceeds the certified tax rate unless:

          (3)(a)(i) to the extent that the revenue from the property tax was pledged before January 1, 2018, the special district pledges the property tax revenue to pay for bonds or other obligations of the special district; or
          (3)(a)(ii) the proposed tax or increase in the property tax rate has been approved by:

               (3)(a)(ii)(A) an elected board of trustees;
               (3)(a)(ii)(B) subject to Subsection (3)(b), an appointed board of trustees;
               (3)(a)(ii)(C) a majority of the registered voters within the special district who vote in an election held for that purpose on a date specified in Section 20A-1-204;
               (3)(a)(ii)(D) the legislative body of the appointing authority; or
               (3)(a)(ii)(E) the legislative body of:

                    (3)(a)(ii)(E)(I) a majority of the municipalities partially or completely included within the boundary of the specified special district; or
                    (3)(a)(ii)(E)(II) the county in which the specified special district is located, if the county has some or all of its unincorporated area included within the boundary of the specified special district.
     (3)(b) For a special district with an appointed board of trustees, each appointed member of the board of trustees shall comply with the trustee reporting requirements described in Section 17B-1-1003 before the special district may impose a property tax levy that exceeds the certified tax rate.
(4)

     (4)(a) Notwithstanding provisions to the contrary in Title 17B, Chapter 2a, Provisions Applicable to Different Types of Special Districts, and subject to Subsection (4)(b), members of the board of trustees of a special district shall be elected, if:

          (4)(a)(i) two-thirds of all members of the board of trustees of the special district vote in favor of changing to an elected board of trustees; and
          (4)(a)(ii) the legislative body of each municipality or county that appoints a member to the board of trustees adopts a resolution approving the change to an elected board of trustees.
     (4)(b) A change to an elected board of trustees under Subsection (4)(a) may not shorten the term of any member of the board of trustees serving at the time of the change.
(5) Subsections (2), (3), and (4) do not apply to:

     (5)(a) Title 17B, Chapter 2a, Part 6, Metropolitan Water District Act;
     (5)(b) Title 17B, Chapter 2a, Part 10, Water Conservancy District Act; or
     (5)(c) a special district in which:

          (5)(c)(i) the board of trustees consists solely of:

               (5)(c)(i)(A) land owners or the land owners’ agents; or
               (5)(c)(i)(B) as described in Subsection 17B-1-302(3), (5), (6), or (7), land owners or the land owners’ agents or officers; and
          (5)(c)(ii) there are no residents within the special district at the time a property tax is levied.
(6) An infrastructure financing district may not pledge or otherwise use any property tax revenue for the payment of bonds.

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