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S.B. 203

This document includes Senate Committee Amendments incorporated into the bill on Tue, Feb 15, 2005 at 11:26 AM by rday. --> This document includes Senate 2nd Reading Floor Amendments incorporated into the bill on Fri, Feb 18, 2005 at 3:12 PM by rday. -->              1     

PROPERTY TAX - COUNTY SERVICE AREAS
             2      2005 GENERAL SESSION
             3      STATE OF UTAH
             4      Sponsor: Michael G. Waddoups
             5     

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             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     

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             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

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- 2 -      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) S. [ .003 ] .0025 .S per dollar of taxable value of taxable property located in the county
             32a      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 ].

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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.