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S.B. 172 Enrolled

             1     

LOCAL DISTRICT TAXING AUTHORITY

             2     
AMENDMENTS

             3     
2010 GENERAL SESSION

             4     
STATE OF UTAH

             5     
Chief Sponsor: Curtis S. Bramble

             6     
House Sponsor: John Dougall

             7     
             8      LONG TITLE
             9      General Description:
             10          This bill amends provisions relating to the taxing authority of local districts.
             11      Highlighted Provisions:
             12          This bill:
             13          .    defines terms;
             14          .    amends provisions relating to services that a local district may provide;
             15          .    prohibits local districts that do not have elected boards from levying and collecting
             16      a property tax in certain circumstances;
             17          .    amends provisions relating to a metropolitan water district board of trustees;
             18          .    prohibits, with certain exceptions, a metropolitan water district board of trustees
             19      from collecting a property tax;
             20          .    amends provisions relating to a water conservancy district board of trustees;
             21          .    prohibits, with certain exceptions, a water conservancy district board of trustees
             22      from collecting a property tax; and
             23          .    makes technical corrections.
             24      Monies Appropriated in this Bill:
             25          None
             26      Other Special Clauses:
             27          None
             28      Utah Code Sections Affected:
             29      AMENDS:


             30          17B-1-202, as last amended by Laws of Utah 2009, Chapter 218
             31          17B-1-1001, as enacted by Laws of Utah 2007, Chapter 329
             32          17B-2a-604, as enacted by Laws of Utah 2007, Chapter 329
             33          17B-2a-817, as enacted by Laws of Utah 2007, Chapter 329
             34          17B-2a-905, as last amended by Laws of Utah 2009, Chapters 103 and 218
             35          17B-2a-1005, as last amended by Laws of Utah 2008, Chapter 360
             36          17B-2a-1006, as enacted by Laws of Utah 2007, Chapter 329
             37      ENACTS:
             38          17B-2a-608, Utah Code Annotated 1953
             39          17B-2a-1009, Utah Code Annotated 1953
             40      REPEALS:
             41          17B-2a-908, as enacted by Laws of Utah 2009, Chapter 103
             42     
             43      Be it enacted by the Legislature of the state of Utah:
             44          Section 1. Section 17B-1-202 is amended to read:
             45           17B-1-202. Local district may be created -- Services that may be provided --
             46      Limitations.
             47          (1) (a) A local district may be created as provided in this part to provide within its
             48      boundaries service consisting of:
             49          (i) the operation of an airport;
             50          (ii) the operation of a cemetery;
             51          (iii) fire protection, paramedic, and emergency services;
             52          (iv) garbage collection and disposal;
             53          (v) health care, including health department or hospital service;
             54          (vi) the operation of a library;
             55          (vii) abatement or control of mosquitos and other insects;
             56          (viii) the operation of parks or recreation facilities or services;
             57          (ix) the operation of a sewage system;


             58          (x) street lighting;
             59          (xi) the construction and maintenance of a right-of-way, including:
             60          (A) a curb[,];
             61          (B) a gutter[, and];
             62          (C) a sidewalk;
             63          (D) a street;
             64          (E) a road;
             65          (F) a water line;
             66          (G) a sewage line;
             67          (H) a storm drain;
             68          (I) an electricity line;
             69          (J) a communications line; or
             70          (K) a natural gas line;
             71          (xii) transportation, including public transit and providing streets and roads;
             72          (xiii) the operation of a system, or one or more components of a system, for the
             73      collection, storage, retention, control, conservation, treatment, supplying, distribution, or
             74      reclamation of water, including storm, flood, sewage, irrigation, and culinary water, whether
             75      the system is operated on a wholesale or retail level or both;
             76          (xiv) law enforcement service; or
             77          (xv) subject to Subsection (1)(b), the underground installation of an electric utility line
             78      or the conversion to underground of an existing electric utility line.
             79          (b) Each local district that provides the service of the underground installation of an
             80      electric utility line or the conversion to underground of an existing electric utility line shall, in
             81      installing or converting the line, provide advance notice to and coordinate with the utility that
             82      owns the line.
             83          (2) For purposes of this section:
             84          (a) "Operation" means all activities involved in providing the indicated service
             85      including acquisition and ownership of property reasonably necessary to provide the indicated


             86      service and acquisition, construction, and maintenance of facilities and equipment reasonably
             87      necessary to provide the indicated service.
             88          (b) "System" means the aggregate of interrelated components that combine together to
             89      provide the indicated service including, for a sewage system, collection and treatment.
             90          (3) (a) A local district may not be created to provide and may not after its creation
             91      provide more than four of the services listed in Subsection (1).
             92          (b) Subsection (3)(a) may not be construed to prohibit a local district from providing
             93      more than four services if, before April 30, 2007, the local district was authorized to provide
             94      those services.
             95          (4) (a) Except as provided in Subsection (4)(b), a local district may not be created to
             96      provide and may not after its creation provide to an area the same service already being
             97      provided to that area by another political subdivision, unless the other political subdivision
             98      gives its written consent.
             99          (b) For purposes of Subsection (4)(a), a local district does not provide the same service
             100      as another political subdivision if it operates a component of a system that is different from a
             101      component operated by another political subdivision but within the same:
             102          (i) sewage system; or
             103          (ii) water system.
             104          (5) (a) Except for a local district in the creation of which an election is not required
             105      under Subsection 17B-1-214 (3)(c), the area of a local district may include all or part of the
             106      unincorporated area of one or more counties and all or part of one or more municipalities.
             107          (b) The area of a local district need not be contiguous.
             108          (6) For a local district created before May 5, 2008, the authority to provide fire
             109      protection service also includes the authority to provide:
             110          (a) paramedic service; and
             111          (b) emergency service, including hazardous materials response service.
             112          (7) A local district created before May 11, 2010, authorized to provide the
             113      construction and maintenance of curb, gutter, or sidewalk may provide a service described in


             114      Subsection (1)(a)(xi) on or after May 11, 2010.
             115          Section 2. Section 17B-1-1001 is amended to read:
             116           17B-1-1001. Provisions applicable to property tax levy.
             117          (1) Each local district that levies and collects property taxes shall levy and collect
             118      them according to the provisions of Title 59, Chapter 2, Property Tax Act.
             119          (2) As used in this section, "elected official" means a local district board of trustees
             120      member who:
             121          (a) is elected to the board of trustees by local district voters at an election held for that
             122      purpose, including a member elected under Subsection (4);
             123          (b) holds, at the time of appointment to the board of trustees, an elected position with
             124      a municipality, county, or another local district that is partially or completely included within
             125      the boundaries of the local district; or
             126          (c) is appointed in accordance with Subsection 17B-1-303 (5) or 17B-1-306 (4)(f) or
             127      (g).
             128          (3) (a) Except as provided in Subsection (3)(b), a local district may not levy or collect
             129      property tax revenue that exceeds the certified tax rate during a taxable year that begins on or
             130      after January 1, 2011.
             131          (b) Notwithstanding Subsection (3)(a), a local district may levy or collect property tax
             132      revenue that exceeds the certified tax rate during a taxable year that begins on or after January
             133      1, 2011, if:
             134          (i) and to the extent that the revenue from the property tax was pledged before January
             135      1, 2011, to pay for bonds or other obligations of the local district;
             136          (ii) the members of the board of trustees are all elected officials;
             137          (iii) the majority of the board of trustees are elected officials; or
             138          (iv) the proposed tax or increase in the property tax rate has been approved by:
             139          (A) a majority of the registered voters within the local district at an election held for
             140      that purpose;
             141          (B) the legislative body of the appointing authority; or


             142          (C) the legislative body of:
             143          (I) a majority of the municipalities partially or completely included within the
             144      boundary of the specified local district; or
             145          (II) the county in which the specified local district is located, if the county has some or
             146      all of its unincorporated area included within the boundary of the specified local district.
             147          (4) (a) Notwithstanding provisions to the contrary in Title 17B, Chapter 2a, Provisions
             148      Applicable to Different Types of Local Districts, and for purposes of Subsection (3)(b),
             149      members of the board of trustees of a local district shall be elected, if, subject to Subsection
             150      (4)(b):
             151          (i) two-thirds of all members of the board of trustees of the local district vote in favor
             152      of changing to an elected board; and
             153          (ii) the legislative body of each municipality or county that appoints a member to the
             154      board of trustees adopts a resolution approving the change to an elected board.
             155          (b) A change to an elected board of trustees under Subsection (4)(a) may not shorten
             156      the term of any member of the board of trustees serving at the time of the change.
             157          (5) Subsections (2), (3), and (4) do not apply to:
             158          (a) Title 17B, Chapter 2a, Part 6, Metropolitan Water District Act;
             159          (b) Title 17B, Chapter 2a, Part 10, Water Conservancy District Act; or
             160          (c) a local district in which:
             161          (i) the board of trustees consists solely of:
             162          (A) land owners or the land owners' agents; or
             163          (B) as described in Subsection 17B-1-302 (1)(c), land owners or the land owners'
             164      agents or officers; and
             165          (ii) there are no residents within the local district at the time a property tax is levied.
             166          Section 3. Section 17B-2a-604 is amended to read:
             167           17B-2a-604. Metropolitan water district board of trustees.
             168          (1) Members of the board of trustees of a metropolitan water district shall be
             169      [appointed as provided in this section.]:


             170          (a) elected in accordance with:
             171          (i) the petition or resolution that initiated the process of creating the metropolitan
             172      water district; and
             173          (ii) Section 17B-1-306 ;
             174          (b) appointed in accordance with Subsection (2); or
             175          (c) elected under Subsection (3)(a).
             176          (2) (a) This Subsection (2) shall apply to an appointed board of trustees of a
             177      metropolitan water district.
             178          [(2)] (b) If a district contains the area of a single municipality:
             179          [(a)] (i) the legislative body of that municipality shall appoint each member of the
             180      board of trustees; and
             181          [(b)] (ii) one member shall be the officer with responsibility over the municipality's
             182      water supply and distribution system, if the system is municipally owned.
             183          [(3)] (c) If a district contains some or all of the retail water service area of more than
             184      one municipality:
             185          [(a)] (i) the legislative body of each municipality shall appoint the number of members
             186      for that municipality as determined under Subsection [(3)(b)] (2)(c)(ii);
             187          [(b)] (ii) subject to Subsection [(3)(c)] (2)(c)(iii), the number of members appointed
             188      by each municipality shall be determined:
             189          [(i)] (A) by agreement between the metropolitan water district and the municipalities,
             190      subject to the maximum stated in Subsection 17B-1-302 (2); or
             191          [(ii)] (B) as provided in Chapter 1, Part 3, Board of Trustees; and
             192          [(c)] (iii) at least one member shall be appointed by each municipality.
             193          [(4) Each member of the board of trustees of a metropolitan water district shall be:]
             194          [(a) a registered voter;]
             195          [(b) a property taxpayer; and]
             196          [(c) a resident of:]
             197          [(i) the metropolitan water district; and]


             198          [(ii) the retail water service area of the municipality whose legislative body appoints
             199      the member.]
             200          [(5)] (d) Each trustee shall be appointed without regard to partisan political affiliations
             201      from among citizens of the highest integrity, attainment, competence, and standing in the
             202      community.
             203          (3) (a) Members of the board of trustees of a metropolitan water district shall be
             204      elected in accordance with Section 17B-1-306 , if, subject to Subsection (3)(b):
             205          (i) three-fourths of all members of the board of trustees of the metropolitan water
             206      district vote in favor of changing to an elected board; and
             207          (ii) the legislative body of each municipality that appoints a member to the board of
             208      trustees adopts a resolution approving the change to an elected board.
             209          (b) A change to an elected board of trustees under Subsection (3)(a) may not shorten
             210      the term of any member of the board of trustees serving at the time of the change.
             211          (4) A member of the board of trustees of a metropolitan water district shall be:
             212          (a) a registered voter;
             213          (b) a property taxpayer; and
             214          (c) a resident of:
             215          (i) the metropolitan water district; and
             216          (ii) the retail water service area of the municipality that:
             217          (A) elects the member; or
             218          (B) the member is appointed to represent.
             219          [(6)] (5) (a) Except as provided in Subsection [(8)] (7), a member shall immediately
             220      forfeit the member's seat on the board of trustees if [a] the member becomes elected or
             221      appointed to office in or becomes an employee of the municipality whose legislative body
             222      appointed the member[, the member shall immediately forfeit the office, and the member's
             223      position on the board] under Subsection (2).
             224          (b) The position of the member described in Subsection (5)(a) is vacant until filled as
             225      provided in Section 17B-1-304 .


             226          [(7)] (6) Except as provided in Subsection [(8)] (7), the term of office of each member
             227      of the board of trustees is as provided in Section 17B-1-303 .
             228          [(8)] (7) Subsections (4), [(6), and (7)] (5)(a), and (6) do not apply to a member who is
             229      a member under Subsection (2)(b)(ii).
             230          Section 4. Section 17B-2a-608 is enacted to read:
             231          17B-2a-608. Limit on property tax authority -- Exceptions.
             232          (1) As used in this section, "elected official" means a metropolitan water district board
             233      of trustee member who is elected to the board of trustees by metropolitan water district voters
             234      at an election held for that purpose.
             235          (2) The board of trustees of a metropolitan water district may not collect property tax
             236      revenue in a tax year beginning on or after January 1, 2015, that would exceed the certified tax
             237      rate under Section 59-2-924 unless:
             238          (a) the members of the board of trustees are all elected officials; or
             239          (b) the proposed tax levy has previously been approved by:
             240          (i) a majority of the metropolitan water district voters at an election held for that
             241      purpose; or
             242          (ii) the legislative body of each municipality that appoints a member to the board of
             243      trustees under Section 17B-2a-204 .
             244          Section 5. Section 17B-2a-817 is amended to read:
             245           17B-2a-817. Voter approval required for property tax levy.
             246          [In] Notwithstanding the provisions of Section 17B-1-1001 and in addition to a
             247      property tax under Section 17B-1-1103 to pay general obligation bonds of the district, a public
             248      transit district may levy a property tax, as provided in and subject to Chapter 1, Part 10, Local
             249      District Property Tax Levy, if:
             250          (1) the district first submits the proposal to levy the property tax to voters within the
             251      district; and
             252          (2) a majority of voters within the district voting on the proposal vote in favor of the
             253      tax at an election held for that purpose.


             254          Section 6. Section 17B-2a-905 is amended to read:
             255           17B-2a-905. Service area board of trustees.
             256          (1) (a) Except as provided in Subsection (2):
             257          (i) the initial board of trustees of a service area located entirely within the
             258      unincorporated area of a single county may, as stated in the petition or resolution that initiated
             259      the process of creating the service area:
             260          (A) consist of the county legislative body;
             261          (B) be appointed, as provided in Section 17B-1-304 ; or
             262          (C) be elected, as provided in Section 17B-1-306 ;
             263          (ii) if the board of trustees of a service area consists of the county legislative body, the
             264      board may adopt a resolution providing for future board members to be appointed, as provided
             265      in Section 17B-1-304 , or elected, as provided in Section 17B-1-306 ; and
             266          (iii) members of the board of trustees of a service area shall be elected, as provided in
             267      Section 17B-1-306 , if:
             268          (A) the service area is not entirely within the unincorporated area of a single county;
             269          (B) a petition is filed with the board of trustees requesting that board members be
             270      elected, and the petition is signed by registered voters within the service area equal in number
             271      to at least 10% of the number of registered voters within the service area who voted at the last
             272      gubernatorial election; or
             273          (C) an election is held to authorize the service area's issuance of bonds[; or].
             274          [(D) (I) two-thirds of all members of the board of trustees of the service area vote in
             275      favor of changing to an elected board; and]
             276          [(II) the legislative body of each county and municipality that appoints a member to
             277      the board of trustees adopts a resolution approving the change to an elected board.]
             278          (b) If members of the board of trustees of a service area are required to be elected
             279      under Subsection (1)(a)(iii)(C) because of a bond election:
             280          (i) board members shall be elected in conjunction with the bond election;
             281          (ii) the board of trustees shall:


             282          (A) establish a process to enable potential candidates to file a declaration of candidacy
             283      sufficiently in advance of the election; and
             284          (B) provide a ballot for the election of board members separate from the bond ballot;
             285      and
             286          (iii) except as provided in this Subsection (1)(b), the election shall be held as provided
             287      in Section 17B-1-306 .
             288          [(c) A change to an elected board of trustees under Subsection (1)(a)(iii)(D) may not
             289      shorten the term of any member of the board of trustees serving at the time of the change.]
             290          (2) (a) This Subsection (2) applies to a service area created on or after May 5, 2003 if:
             291          (i) the service area was created to provide:
             292          (A) fire protection, paramedic, and emergency services; or
             293          (B) law enforcement service; and
             294          (ii) in the creation of the service area, an election was not required under Subsection
             295      17B-1-214 (3)(c).
             296          (b) (i) Each county whose unincorporated area is included within a service area
             297      described in Subsection (2)(a), whether in conjunction with the creation of the service area or
             298      by later annexation, shall appoint three members to the board of trustees.
             299          (ii) Each municipality whose area is included within a service area described in
             300      Subsection (2)(a), whether in conjunction with the creation of the service area or by later
             301      annexation, shall appoint one member to the board of trustees.
             302          (iii) Each member appointed by a county or municipality under Subsection (2)(b)(i) or
             303      (ii) shall be an elected official of the appointing county or municipality, respectively.
             304          (c) Notwithstanding Subsection 17B-1-302 (2), the number of members of a board of
             305      trustees of a service area described in Subsection (2)(a) shall be the number resulting from
             306      application of Subsection (2)(b).
             307          Section 7. Section 17B-2a-1005 is amended to read:
             308           17B-2a-1005. Water conservancy district board of trustees -- Selection of
             309      members -- Number -- Qualifications -- Terms -- Vacancies -- Surety bonds -- Authority.


             310          (1) Members of the board of trustees for a water conservancy district shall be:
             311          (a) elected in accordance with:
             312          (i) the petition or resolution that initiated the process of creating the water
             313      conservancy district; and
             314          (ii) Section 17B-1-306 ;
             315          (b) appointed in accordance with Subsection (2); or
             316          (c) elected under Subsection (4)(a).
             317          [(1) (a) Within] (2) (a) If the members of the board of trustees are appointed, within
             318      45 days after [the creation of] the day on which a water conservancy district is created as
             319      provided in Section 17B-1-215 , the board of trustees shall be [selected] appointed as provided
             320      in this Subsection [(1)] (2).
             321          (b) For a district located entirely within the boundaries of a single county, the county
             322      legislative body of that county shall appoint each trustee.
             323          (c) (i) For a district located in more than a single county, the governor, with the
             324      consent of the Senate, shall appoint each trustee from nominees submitted as provided in this
             325      Subsection [(1)] (2)(c).
             326          (ii) (A) Except as provided in Subsection [(1)] (2)(c)(ii)(B), in a division composed
             327      solely of municipalities, the legislative body of each municipality within the division shall
             328      submit two nominees per trustee.
             329          (B) [Notwithstanding Subsection (1)(c)(ii)(A), the] The legislative body of a
             330      municipality may submit fewer than two nominees per trustee if the legislative body certifies
             331      in writing to the governor that the legislative body is unable, after reasonably diligent effort, to
             332      identify two nominees who are willing and qualified to serve as trustee.
             333          (iii) (A) Except as provided in Subsection [(1)] (2)(c)(iii)(B), in all other divisions, the
             334      county legislative body of the county in which the division is located shall submit three
             335      nominees per trustee.
             336          (B) [Notwithstanding Subsection (1)(c)(iii)(A), the] The county legislative body may
             337      submit fewer than three nominees per trustee if the county legislative body certifies in writing


             338      to the governor that the county legislative body is unable, after reasonably diligent effort, to
             339      identify three nominees who are willing and qualified to serve as trustee.
             340          (iv) If a trustee represents a division located in more than one county, the county
             341      legislative bodies of those counties shall collectively compile the list of three nominees.
             342          (v) For purposes of this Subsection [(1)] (2)(c), a municipality that is located in more
             343      than one county shall be considered to be located in only the county in which more of the
             344      municipal area is located than in any other county.
             345          (d) In districts where substantial water is allocated for irrigated agriculture, one trustee
             346      appointed in that district shall be a person who owns irrigation rights and uses those rights as
             347      part of that person's livelihood.
             348          [(2) (a) The board of trustees of a water conservancy district shall consist of:]
             349          [(i) except as provided in Subsection (2)(a)(ii), not more than 11 persons who are
             350      residents of the district; or]
             351          [(ii) if the district consists of five or more counties, not more than 21 persons who are
             352      residents of the district.]
             353          [(b)] (3) (a) At least 90 days before expiration of [a] an appointed trustee's term, the
             354      board shall give written notice of the upcoming vacancy and the date when the trustee's term
             355      expires to the county legislative body in single county districts and to the nominating entities
             356      and the governor in all other districts.
             357          [(c)] (b) (i) Upon receipt of the notice of the expiration of [a] an appointed trustee's
             358      term or notice of a vacancy in the office of an appointed trustee, the county or municipal
             359      legislative body, as the case may be, shall nominate candidates to fill the unexpired term of
             360      office pursuant to Subsection [(1)] (2).
             361          (ii) If a trustee is to be appointed by the governor and the entity charged with
             362      nominating candidates has not submitted the list of nominees within 90 days after service of
             363      the notice, the governor shall make the appointment from qualified candidates without
             364      consultation with the county or municipal legislative body.
             365          (iii) If the governor fails to appoint, the incumbent shall continue to serve until a


             366      successor is appointed and qualified.
             367          (iv) Appointment by the governor vests in the appointee, upon qualification, the
             368      authority to discharge the duties of trustee, subject only to the consent of the Senate.
             369          [(d)] (c) Each trustee shall hold office during the term for which appointed and until a
             370      successor is duly appointed and has qualified.
             371          (4) (a) Members of the board of trustees of a water conservancy district shall be
             372      elected, if, subject to Subsection (4)(b):
             373          (i) two-thirds of all members of the board of trustees of the water conservancy district
             374      vote in favor of changing to an elected board; and
             375          (ii) the legislative body of each municipality or county that appoints a member to the
             376      board of trustees adopts a resolution approving the change to an elected board.
             377          (b) A change to an elected board of trustees under Subsection (4)(a) may not shorten
             378      the term of any member of the board of trustees serving at the time of the change.
             379          (5) The board of trustees of a water conservancy district shall consist of:
             380          (a) except as provided in Subsection (5)(b), not more than 11 persons who are
             381      residents of the district; or
             382          (b) if the district consists of five or more counties, not more than 21 persons who are
             383      residents of the district.
             384          (6) If an elected trustee's office is vacated, the vacated office shall be filled in
             385      accordance with Section 17B-1-303 .
             386          [(3)] (7) Each trustee shall furnish a corporate surety bond at the expense of the
             387      district, conditioned for the faithful performance of duties as a trustee.
             388          [(4)] (8) (a) The board of trustees of a water conservancy district may:
             389          (i) make and enforce all reasonable rules and regulations for the management, control,
             390      delivery, use, and distribution of water;
             391          (ii) withhold the delivery of water with respect to which there is a default or
             392      delinquency of payment;
             393          (iii) provide for and declare a forfeiture of the right to the use of water upon the


             394      default or failure to comply with an order, contract, or agreement for the purchase, lease, or
             395      use of water, and resell, lease, or otherwise dispose of water with respect to which a forfeiture
             396      has been declared;
             397          (iv) allocate and reallocate the use of water to lands within the district;
             398          (v) provide for and grant the right, upon terms, to transfer water from lands to which
             399      water has been allocated to other lands within the district;
             400          (vi) create a lien, as provided in this part, upon land to which the use of water is
             401      transferred;
             402          (vii) discharge a lien from land to which a lien has attached; and
             403          (viii) subject to Subsection [(4)] (8)(b), enter into a written contract for the sale, lease,
             404      or other disposition of the use of water.
             405          (b) (i) A contract under Subsection [(4)] (8)(a)(viii) may provide for the use of water
             406      perpetually or for a specified term.
             407          (ii) (A) If a contract under Subsection [(4)] (8)(a)(viii) makes water available to the
             408      purchasing party without regard to actual taking or use, the board may require that the
             409      purchasing party give security for the payment to be made under the contract, unless the
             410      contract requires the purchasing party to pay for certain specified annual minimums.
             411          (B) The security requirement under Subsection [(4)] (8)(b)(ii)(A) in a contract with a
             412      public entity may be met by including in the contract a provision for the public entity's levy of
             413      a special assessment to make annual payments to the district.
             414          Section 8. Section 17B-2a-1006 is amended to read:
             415           17B-2a-1006. Limits on water conservancy district property tax levy --
             416      Additional levy.
             417          (1) Except as provided in Subsection (2), and subject to Subsection (3) and Section
             418      17B-2a-1009 , the property tax levy of a water conservancy district for all purposes may not
             419      exceed:
             420          (a) .0001 per dollar of taxable value of taxable property in the district, before the
             421      earliest of:


             422          (i) the planning or design of works;
             423          (ii) the acquisition of the site or right-of-way on which the works will be constructed;
             424      or
             425          (iii) the commencement of construction of the works; and
             426          (b) .0002 per dollar of taxable value of taxable property in the district, after the earliest
             427      of the events listed in Subsection (1)(a).
             428          (2) [Notwithstanding Subsection (1) and subject] Subject to Subsection (3) and
             429      Section 17B-2a-1009 :
             430          (a) in a district that contains land located within the Lower Colorado River Basin, the
             431      levy after the earliest of the events listed in Subsection (1)(a) may be increased to a maximum
             432      of .001 per dollar of taxable value of taxable property in the district; and
             433          (b) in a district to be served under a contract, water appropriation, water allotment, or
             434      otherwise by water apportioned by the Colorado River Compact to the Upper Basin, the levy
             435      after the earliest of the events listed in Subsection (1)(a) may be increased to a maximum of
             436      .0004 per dollar of taxable value of taxable property.
             437          (3) [Notwithstanding the limits on the rate of property tax levies under Subsections (1)
             438      and (2), a] A water conservancy district may impose an additional property tax levy, not to
             439      exceed .0001 per dollar of taxable value of taxable property in the district, if the additional
             440      levy is necessary to provide adequate funds to pay maturing bonds or other debts of the
             441      district.
             442          Section 9. Section 17B-2a-1009 is enacted to read:
             443          17B-2a-1009. Limit on property tax authority -- Exceptions.
             444          (1) As used in this section, "elected official" means a water conservancy district board
             445      of trustee member who:
             446          (a) is elected to the board of trustees by water conservancy district voters at an election
             447      held for that purpose;
             448          (b) holds, at the time of appointment to the board of trustees, an elected position with
             449      a municipality, county, or local district that is partially or completely included within the


             450      boundaries of the water conservancy district; or
             451          (c) is appointed in accordance with Subsection 17B-1-303 (5) or 17B-1-306 (4)(f) or
             452      (g).
             453          (2) The board of trustees of a water conservancy district may not collect property tax
             454      revenue in a tax year beginning on or after January 1, 2015, that would exceed the certified tax
             455      rate under Section 59-2-924 unless:
             456          (a) the members of the board of trustees are all elected officials;
             457          (b) the majority of the board of trustees are elected officials; or
             458          (c) the proposed tax levy has previously been approved by:
             459          (i) a majority of the water conservancy district voters at an election held for that
             460      purpose; or
             461          (ii) for a district described in Subsection 17B-2a-1005 (2)(b), the appointing authority.
             462          Section 10. Repealer.
             463          This bill repeals:
             464          Section 17B-2a-908, Limit on property tax authority -- Exceptions.


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