S.B. 135

1

LOCAL DISTRICT TAXING AUTHORITY
2 2009 GENERAL SESSION
3 STATE OF UTAH
4 Chief Sponsor: Curtis S. Bramble
5 House Sponsor: ____________
6
7 LONG TITLE
8 General Description:
9 This bill modifies the taxing authority of local districts.
10 Highlighted Provisions:
11 This bill:
12 . prohibits certain local districts that do not have elected boards from levying and
13 collecting a property tax unless:
14 . the revenue from the tax is already pledged for district obligations; or
15 . the tax is approved by district voters or by the county and each municipality
16 with territory included within the local district.
17 Monies Appropriated in this Bill:
18 None
19 Other Special Clauses:
20 None
21 Utah Code Sections Affected:
22 AMENDS:
23 17B-1-1001, as enacted by Laws of Utah 2007, Chapter 329
24
25 Be it enacted by the Legislature of the state of Utah:
26 Section 1. Section 17B-1-1001 is amended to read:
27 17B-1-1001. Provisions applicable to property tax levy.

28 (1) Each local district that levies and collects property taxes shall levy and collect them
29 according to the provisions of Title 59, Chapter 2, Property Tax Act.
30 (2) (a) As used in this Subsection (2), "elected board" means a local district board of
31 trustees all of whose members are elected to the board by district voters.
32 (b) Except as provided in Subsections (2)(c) and (d), a local district that does not have
33 an elected board may not levy or collect a property tax during any tax year beginning on or
34 after January 1, 2010.
35 (c) Notwithstanding Subsection (2)(b), a local district that does not have an elected
36 board may levy and collect a property tax during a tax year beginning on or after January 1,
37 2010:
38 (i) if and to the extent that revenue from the property tax was pledged before January 1,
39 2010 to pay for bonds or other obligations of the district; or
40 (ii) if the property tax levy has previously been approved by:
41 (A) district voters at an election held for that purpose; or
42 (B) the legislative body of:
43 (I) each municipality partially or completely included within the boundary of the
44 specified local district; and
45 (II) the county in which the specified local district is located, if the county has some or
46 all of its unincorporated area included within the boundary of the specified local district.
47 (d) Subsection (2)(b) does not apply to a water conservancy district located in ten or
48 more counties.




Legislative Review Note
as of 1-16-09 3:14 PM

Office of Legislative Research and General Counsel