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Limited Purpose Local Government Entities - Local Districts | |
Provisions Applicable to Different Types of Local Districts | |
Section 1009 | Limit on property tax authority -- Exceptions. |
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17B-2a-1009. Limit on property tax authority -- Exceptions. (1) As used in this section, "elected official" means a water conservancy district board of trustee member who: (a) is elected to the board of trustees by water conservancy district voters at an election held for that purpose; (b) holds, at the time of appointment to the board of trustees, an elected position with a municipality, county, or local district that is partially or completely included within the boundaries of the water conservancy district; or (c) is appointed in accordance with Subsection 17B-1-303(5) or 17B-1-306(4)(f) or (g). (2) The board of trustees of a water conservancy district may not collect property tax revenue in a tax year beginning on or after January 1, 2015, that would exceed the certified tax rate under Section 59-2-924 unless: (a) the members of the board of trustees are all elected officials; (b) the majority of the board of trustees are elected officials; or (c) the proposed tax levy has previously been approved by: (i) a majority of the water conservancy district voters at an election held for that purpose; or (ii) for a district described in Subsection 17B-2a-1005(2)(b), the appointing authority.
Enacted by Chapter 159, 2010 General Session |
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