S.B. 203

1

PROPERTY TAX - COUNTY SERVICE AREAS
2 2005 GENERAL SESSION
3 STATE OF UTAH
4 Sponsor: Michael G. Waddoups
5
6 LONG TITLE
7 General Description:
8 This bill modifies a provision relating to the levying of a tax within county service
9 areas.
10 Highlighted Provisions:
11 This bill:
12 . increases the maximum tax rate for county service areas that are located in counties
13 of the first class and that provide fire protection, paramedic, and emergency
14 services.
15 Monies Appropriated in this Bill:
16 None
17 Other Special Clauses:
18 None
19 Utah Code Sections Affected:
20 AMENDS:
21 17A-2-414, as last amended by Chapter 227, Laws of Utah 1993
22
23 Be it enacted by the Legislature of the state of Utah:
24 Section 1. Section 17A-2-414 is amended to read:
25 17A-2-414. Tax rate -- Limitation.
26 (1) Each year prior to the time the county legislative body fixes and levies taxes for
27 county purposes, the board of trustees of each county service area within the county shall fix

28 the rate of county service area taxes or charges or combination of both and shall certify the rate
29 to the county legislative body. [The]
30 (2) Except as provided in Section 17A-2-424 , a tax levy rate [so] certified for [any] a
31 county service area under Subsection (1) may not in any year exceed:
32 (a) .003 per dollar of taxable value of taxable property located in the county service
33 area, if the county service area:
34 (i) is located in a county of the first class; and
35 (ii) provides fire protection, paramedic, and emergency services; or
36 (b) for each other county service area, .0014 per dollar of taxable value of taxable
37 property located in the county service area[, except as provided in Section 17A-2-424 ].




Legislative Review Note
as of 2-7-05 9:40 AM

Based on a limited legal review, this legislation has not been determined to have a high
probability of being held unconstitutional.

Office of Legislative Research and General Counsel