17-50-322.   County funding for a fixed guideway.
     (1) For purposes of this section, "fixed guideway" means a public transit facility that uses and occupies:
     (a) rail for the use of public transit; or
     (b) a separate right-of-way for the use of public transit.
     (2) (a) Except as provided in Subsection (2)(b), a county legislative body may not levy a property tax or expend revenues from uniform fees or any tax or fee imposed in lieu of a property tax, to purchase, erect, repair, rebuild, maintain, or otherwise fund a fixed guideway.
     (b) Subsection (2)(a) does not apply to a property tax levy imposed by a county for the purpose of paying for bonds if:
     (i) before January 1, 2007, the bonds were issued or approved by voters for issuance to fund a fixed guideway; and
     (ii) the county does not impose a sales and use tax authorized by Section 59-12-1703.

Enacted by Chapter 1, 2006 Special Session 4
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Last revised: Thursday, May 28, 2009