(1) The rate at which a special district levies a property tax for district operation and maintenance expenses on the taxable value of taxable property within the district may not exceed:

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Terms Used In Utah Code 17B-1-1002

  • Drainage district: means a special district that operates under and is subject to the provisions of this chapter and Chapter 2a, Part 2, Drainage District Act, including an entity that was created and operated as a drainage district under the law in effect before April 30, 2007. See Utah Code 17B-1-102
  • Fire protection district: means a special district that operates under and is subject to the provisions of this chapter and Chapter 2a, Part 3, Fire Protection District Act, including an entity that was created and operated as a fire protection district under the law in effect before April 30, 2007. See Utah Code 17B-1-102
  • Improvement district: means a special district that operates under and is subject to the provisions of this chapter and Chapter 2a, Part 4, Improvement District Act, including an entity that was created and operated as a county improvement district under the law in effect before April 30, 2007. 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
  • 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
  • Mosquito abatement district: means a special district that operates under and is subject to the provisions of this chapter and Chapter 2a, Part 7, Mosquito Abatement District Act, including an entity that was created and operated as a mosquito abatement district under the law in effect before April 30, 2007. See Utah Code 17B-1-102
  • Municipal: means of or relating to a municipality. See Utah Code 17B-1-102
  • Municipality: means a city or town. See Utah Code 17B-1-102
  • Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
  • Property: includes both real and personal property. See Utah Code 68-3-12.5
  • Public transit district: means a special district that operates under and is subject to the provisions of this chapter and Chapter 2a, Part 8, Public Transit District Act, including an entity that was created and operated as a public transit district under the law in effect before April 30, 2007. See Utah Code 17B-1-102
  • Service area: means a special district that operates under and is subject to the provisions of this chapter and Chapter 2a, Part 9, Service Area Act, including an entity that was created and operated as a county service area or a regional service area under the law in effect before April 30, 2007. See Utah Code 17B-1-102
  • 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
  • Taxable value: means the taxable value of property as computed from the most recent equalized assessment roll for county purposes. See Utah Code 17B-1-102
  • United States: includes each state, district, and territory of the United States of America. See Utah Code 68-3-12.5
  • 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
     (1)(a) .0008, for a basic special district;
     (1)(b) .0004, for a cemetery maintenance district;
     (1)(c) .0004, for a drainage district;
     (1)(d) .0008, for a fire protection district;
     (1)(e) .0008, for an improvement district;
     (1)(f) .0005, for a metropolitan water district;
     (1)(g) .0004, for a mosquito abatement district;
     (1)(h) .0004, for a public transit district;
     (1)(i)

          (1)(i)(i) .0023, for a service area that:

               (1)(i)(i)(A) is located in a county of the first or second class; and
               (1)(i)(i)(B)

                    (1)(i)(i)(B)(I) provides fire protection, paramedic, and emergency services; or
                    (1)(i)(i)(B)(II) subject to Subsection (3), provides law enforcement services; or
          (1)(i)(ii) .0014, for each other service area;
     (1)(j) the rates provided in Section 17B-2a-1006, for a water conservancy district;
     (1)(k) .0008 for a municipal services district; or
     (1)(l) .0004 for an infrastructure financing district.
(2) Property taxes levied by a special district are excluded from the limit applicable to that district under Subsection (1) if the taxes are:

     (2)(a) levied under Section 17B-1-1103 by a special district, other than a water conservancy district, to pay principal of and interest on general obligation bonds issued by the district;
     (2)(b) levied to pay debt and interest owed to the United States; or
     (2)(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:

     (3)(a) a generally assessed fee imposed under Section 17B-1-643 for law enforcement services; or
     (3)(b) any other generally assessed fee for law enforcement services.
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