H.B. 446

This document includes House Floor Amendments incorporated into the bill on Fri, Mar 4, 2011 at 10:40 AM by lerror. --> 1

LOCAL DISTRICT TAX AMENDMENTS
2 2011 GENERAL SESSION
3 STATE OF UTAH
4 Chief Sponsor: Derek E. Brown
5 Senate Sponsor: Curtis S. Bramble
6
7 LONG TITLE
8 General Description:
9 This bill amends local district property tax provisions.
10 Highlighted Provisions:
11 This bill:
12 . amends provisions relating to a local district property tax; and
13 . makes technical corrections.
14 Money Appropriated in this Bill:
15 None
16 Other Special Clauses:
17 None
18 Utah Code Sections Affected:
19 AMENDS:
20 17B-1-1002, as last amended by Laws of Utah 2008, Chapter 360
21
22 Be it enacted by the Legislature of the state of Utah:
23 Section 1. Section 17B-1-1002 is amended to read:
24 17B-1-1002. Limit on local district property tax levy -- Exclusions.
25 (1) The rate at which a local district levies a property tax for district operation and
26 maintenance expenses on the taxable value of taxable property within the district may not
27 exceed:

28 (a) .0008, for a basic local district;
29 (b) .0004, for a cemetery maintenance district;
30 (c) .0004, for a drainage district;
31 (d) .0008, for a fire protection district;
32 (e) .0008, for an improvement district;
33 (f) .0005, for a metropolitan water district;
34 (g) .0004, for a mosquito abatement district;
35 (h) .0004, for a public transit district;
36 (i) (i) .0023, for a service area that:
37 (A) is located in a county of the first or second class; and
38 (B) (I) provides fire protection, paramedic, and emergency services; or
39 (II) H. subject to Subsection (3), .H provides law enforcement services; or
40 (ii) .0014, for each other service area; or
41 (j) the rates provided in Section 17B-2a-1006 , for a water conservancy district.
42 (2) Property taxes levied by a local district are excluded from the limit applicable to
43 that district under Subsection (1) if the taxes are:
44 (a) levied under Section 17B-1-1103 by a local district, other than a water conservancy
45 district, to pay principal of and interest on general obligation bonds issued by the district;
46 (b) levied to pay debt and interest owed to the United States; or
47 (c) levied to pay assessments or other amounts due to a water users association or other
48 public cooperative or private entity from which the district procures water.
48a H. (3) A service area described in Subsection (1)(i)(i)(B)(II) may not collect a tax described in
48b Subsection (1)(i)(i) if a municipality or a county having a right to appoint a member to the
48c board of trustees of the service area under Subsection 17B-2a-905(2) assesses on or after
48d November 30 in the year in which the tax is first collected and each subsequent year that the
48e tax is collected:
48f (a) a generally assessed fee imposed under Section 17B-1-643 for law enforcement
48g services; or
48h (b) any other generally assessed fee for law enforcement services. .H




Legislative Review Note
as of 2-25-11 8:06 AM

Office of Legislative Research and General Counsel