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Limited Purpose Local Government Entities - Local Districts | |
Provisions Applicable to All Local Districts | |
Section 114 | Local district property taxes on a parity with general taxes. |
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17B-1-114. Local district property taxes on a parity with general taxes. Unless otherwise specifically provided by statute, property taxes levied by a local district shall constitute a lien on the property on a parity with and collectible at the same time and in the same manner as general county taxes that are a lien on the property.
Enacted by Chapter 329, 2007 General Session |
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