10-7-14.2. Special tax -- Grant of power to levy.
There is granted to the municipalities of the state not in an improvement district created
for the purpose of establishing and maintaining a sewage collection, treatment, or disposal
system or a system for the supply, treatment, or distribution of water pursuant to the provisions of
Title 17B, Chapter 2a, Part 4, Improvement District Act, in addition to all other rights of
assessment, the right to levy a tax annually not to exceed .0008 per dollar of taxable value of
taxable property in the municipality. The money raised by the levy shall be placed in a special
fund and used only for the purpose of financing the construction of facilities to purify the
drinking water of the municipality and the construction of facilities for the treatment and disposal
of the sewage of the municipality, or to pay principal and interest on bonds issued for the
construction of facilities if construction has actually commenced subsequent to the enactment of
this statute. The municipality may accumulate from year to year and reserve in the special fund
the money raised for this purpose. The levy shall be made and collected in the same manner as
other property taxes are levied and collected by municipalities.
Amended by Chapter 329, 2007 General Session
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Last revised: Thursday, May 28, 2009