S.B. 60

1

DISTRICTS PROVIDING SERVICE TO
2 TAXED PROPERTY
3 2009 GENERAL SESSION
4 STATE OF UTAH
5 Chief Sponsor: Michael G. Waddoups
6 House Sponsor: ____________
7
8 LONG TITLE
9 General Description:
10 This bill enacts and modifies provisions relating to services that districts provide to
11 property.
12 Highlighted Provisions:
13 This bill:
14 . prohibits local districts and special service districts that levy a property tax to fund
15 some or all of the cost of providing service to property within the district from
16 denying service to property that is subject to that property tax.
17 Monies Appropriated in this Bill:
18 None
19 Other Special Clauses:
20 None
21 Utah Code Sections Affected:
22 AMENDS:
23 17D-1-106, as enacted by Laws of Utah 2008, Chapter 360
24 ENACTS:
25 17B-1-118, Utah Code Annotated 1953
26
27 Be it enacted by the Legislature of the state of Utah:

28 Section 1. Section 17B-1-118 is enacted to read:
29 17B-1-118. Local district may not deny service to taxed property.
30 A local district that levies a property tax to pay some or all of the cost of providing
31 water, sewer, or other service to property within the district may not deny that service to
32 property that is subject to that tax.
33 Section 2. Section 17D-1-106 is amended to read:
34 17D-1-106. Special service districts subject to other provisions.
35 (1) A special service district is, to the same extent as if it were a local district, subject
36 to and governed by:
37 (a) Sections 17B-1-105 , 17B-1-107 , 17B-1-108 , 17B-1-109 , 17B-1-110 , 17B-1-111 ,
38 17B-1-112 , 17B-1-113 , [and] 17B-1-116 , and 17B-1-118 ;
39 (b) Sections 17B-1-304 , 17B-1-305 , 17B-1-306 , 17B-1-307 , 17B-1-310 , 17B-1-312 ,
40 and 17B-1-313 ;
41 (c) Title 17B, Chapter 1, Part 6, Fiscal Procedures for Local Districts;
42 (d) Title 17B, Chapter 1, Part 7, Local District Budgets and Audit Reports;
43 (e) Title 17B, Chapter 1, Part 8, Local District Personnel Management; and
44 (f) Title 17B, Chapter 1, Part 9, Collection of Service Fees and Charges.
45 (2) For purposes of applying the provisions listed in Subsection (1) to a special service
46 district, each reference in those provisions to the local district board of trustees means the
47 governing authority.




Legislative Review Note
as of 1-16-09 3:14 PM

Office of Legislative Research and General Counsel