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[Status][Bill Documents][Fiscal Note][Bills Directory]

Third Substitute S.B. 172

Senator Curtis S. Bramble proposes the following substitute bill:


             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 construction
             113      and maintenance of curb, gutter, or sidewalk may provide a service described in Subsection
             114      (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 them
             118      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 a
             124      municipality, county, or another local district that is partially or completely included within the
             125      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 (g).
             127          (3) (a) Except as provided in Subsection (3)(b), a local district may not levy or collect
             128      property tax revenue that exceeds the certified tax rate during a taxable year that begins on or
             129      after January 1, 2011.
             130          (b) Notwithstanding Subsection (3)(a), a local district may levy or collect property tax
             131      revenue that exceeds the certified tax rate during a taxable year that begins on or after January
             132      1, 2011, if:
             133          (i) and to the extent that the revenue from the property tax was pledged before January
             134      1, 2011, to pay for bonds or other obligations of the local district;
             135          (ii) the members of the board of trustees are all elected officials;
             136          (iii) the majority of the board of trustees are elected officials; or
             137          (iv) the proposed tax or increase in the property tax rate has been approved by:
             138          (A) a majority of the registered voters within the local district at an election held for
             139      that purpose;
             140          (B) the legislative body of the appointing authority; or
             141          (C) the legislative body of:
             142          (I) a majority of the municipalities partially or completely included within the
             143      boundary of the specified local district; or
             144          (II) the county in which the specified local district is located, if the county has some or
             145      all of its unincorporated area included within the boundary of the specified local district.
             146          (4) (a) Notwithstanding provisions to the contrary in Title 17B, Chapter 2a, Provisions
             147      Applicable to Different Types of Local Districts, and for purposes of Subsection (3)(b),
             148      members of the board of trustees of a local district shall be elected, if, subject to Subsection
             149      (4)(b):


             150          (i) two-thirds of all members of the board of trustees of the local district vote in favor
             151      of changing to an elected board; and
             152          (ii) the legislative body of each municipality or county that appoints a member to the
             153      board of trustees adopts a resolution approving the change to an elected board.
             154          (b) A change to an elected board of trustees under Subsection (4)(a) may not shorten
             155      the term of any member of the board of trustees serving at the time of the change.
             156          (5) Subsections (2), (3), and (4) do not apply to:
             157          (a) Title 17B, Chapter 2a, Part 6, Metropolitan Water District Act;
             158          (b) Title 17B, Chapter 2a, Part 10, Water Conservancy District Act; or
             159          (c) a local district in which:
             160          (i) the board of trustees consists solely of:
             161          (A) land owners or the land owners' agents; or
             162          (B) as described in Subsection 17B-1-302 (1)(c), land owners or the land owners' agents
             163      or officers; and
             164          (ii) there are no residents within the local district at the time a property tax is levied.
             165          Section 3. Section 17B-2a-604 is amended to read:
             166           17B-2a-604. Metropolitan water district board of trustees.
             167          (1) Members of the board of trustees of a metropolitan water district shall be
             168      [appointed as provided in this section.]:
             169          (a) elected in accordance with:
             170          (i) the petition or resolution that initiated the process of creating the metropolitan water
             171      district; and
             172          (ii) Section 17B-1-306 ;
             173          (b) appointed in accordance with Subsection (2); or
             174          (c) elected under Subsection (3)(a).
             175          (2) (a) This Subsection (2) shall apply to an appointed board of trustees of a
             176      metropolitan water district.
             177          [(2)] (b) If a district contains the area of a single municipality:
             178          [(a)] (i) the legislative body of that municipality shall appoint each member of the
             179      board of trustees; and
             180          [(b)] (ii) one member shall be the officer with responsibility over the municipality's


             181      water supply and distribution system, if the system is municipally owned.
             182          [(3)] (c) If a district contains some or all of the retail water service area of more than
             183      one municipality:
             184          [(a)] (i) the legislative body of each municipality shall appoint the number of members
             185      for that municipality as determined under Subsection [(3)(b)] (2)(c)(ii);
             186          [(b)] (ii) subject to Subsection [(3)(c)] (2)(c)(iii), the number of members appointed by
             187      each municipality shall be determined:
             188          [(i)] (A) by agreement between the metropolitan water district and the municipalities,
             189      subject to the maximum stated in Subsection 17B-1-302 (2); or
             190          [(ii)] (B) as provided in Chapter 1, Part 3, Board of Trustees; and
             191          [(c)] (iii) at least one member shall be appointed by each municipality.
             192          [(4) Each member of the board of trustees of a metropolitan water district shall be:]
             193          [(a) a registered voter;]
             194          [(b) a property taxpayer; and]
             195          [(c) a resident of:]
             196          [(i) the metropolitan water district; and]
             197          [(ii) the retail water service area of the municipality whose legislative body appoints
             198      the member.]
             199          [(5)] (d) Each trustee shall be appointed without regard to partisan political affiliations
             200      from among citizens of the highest integrity, attainment, competence, and standing in the
             201      community.
             202          (3) (a) Members of the board of trustees of a metropolitan water district shall be
             203      elected in accordance with Section 17B-1-306 , if, subject to Subsection (3)(b):
             204          (i) three-fourths of all members of the board of trustees of the metropolitan water
             205      district vote in favor of changing to an elected board; and
             206          (ii) the legislative body of each municipality that appoints a member to the board of
             207      trustees adopts a resolution approving the change to an elected board.
             208          (b) A change to an elected board of trustees under Subsection (3)(a) may not shorten
             209      the term of any member of the board of trustees serving at the time of the change.
             210          (4) A member of the board of trustees of a metropolitan water district shall be:
             211          (a) a registered voter;


             212          (b) a property taxpayer; and
             213          (c) a resident of:
             214          (i) the metropolitan water district; and
             215          (ii) the retail water service area of the municipality that:
             216          (A) elects the member; or
             217          (B) the member is appointed to represent.
             218          [(6)] (5) (a) Except as provided in Subsection [(8)] (7), a member shall immediately
             219      forfeit the member's seat on the board of trustees if [a] the member becomes elected or
             220      appointed to office in or becomes an employee of the municipality whose legislative body
             221      appointed the member[, the member shall immediately forfeit the office, and the member's
             222      position on the board] under Subsection (2).
             223          (b) The position of the member described in Subsection (5)(a) is vacant until filled as
             224      provided in Section 17B-1-304 .
             225          [(7)] (6) Except as provided in Subsection [(8)] (7), the term of office of each member
             226      of the board of trustees is as provided in Section 17B-1-303 .
             227          [(8)] (7) Subsections (4), [(6), and (7)] (5)(a), and (6) do not apply to a member who is
             228      a member under Subsection (2)(b)(ii).
             229          Section 4. Section 17B-2a-608 is enacted to read:
             230          17B-2a-608. Limit on property tax authority -- Exceptions.
             231          (1) As used in this section, "elected official" means a metropolitan water district board
             232      of trustee member who is elected to the board of trustees by metropolitan water district voters
             233      at an election held for that purpose.
             234          (2) The board of trustees of a metropolitan water district may not collect property tax
             235      revenue in a tax year beginning on or after January 1, 2015, that would exceed the certified tax
             236      rate under Section 59-2-924 unless:
             237          (a) the members of the board of trustees are all elected officials; or
             238          (b) the proposed tax levy has previously been approved by:
             239          (i) a majority of the metropolitan water district voters at an election held for that
             240      purpose; or
             241          (ii) the legislative body of each municipality that appoints a member to the board of
             242      trustees under Section 17B-2a-204 .


             243          Section 5. Section 17B-2a-817 is amended to read:
             244           17B-2a-817. Voter approval required for property tax levy.
             245          [In] Notwithstanding the provisions of Section 17B-1-1001 and in addition to a
             246      property tax under Section 17B-1-1103 to pay general obligation bonds of the district, a public
             247      transit district may levy a property tax, as provided in and subject to Chapter 1, Part 10, Local
             248      District Property Tax Levy, if:
             249          (1) the district first submits the proposal to levy the property tax to voters within the
             250      district; and
             251          (2) a majority of voters within the district voting on the proposal vote in favor of the
             252      tax at an election held for that purpose.
             253          Section 6. Section 17B-2a-905 is amended to read:
             254           17B-2a-905. Service area board of trustees.
             255          (1) (a) Except as provided in Subsection (2):
             256          (i) the initial board of trustees of a service area located entirely within the
             257      unincorporated area of a single county may, as stated in the petition or resolution that initiated
             258      the process of creating the service area:
             259          (A) consist of the county legislative body;
             260          (B) be appointed, as provided in Section 17B-1-304 ; or
             261          (C) be elected, as provided in Section 17B-1-306 ;
             262          (ii) if the board of trustees of a service area consists of the county legislative body, the
             263      board may adopt a resolution providing for future board members to be appointed, as provided
             264      in Section 17B-1-304 , or elected, as provided in Section 17B-1-306 ; and
             265          (iii) members of the board of trustees of a service area shall be elected, as provided in
             266      Section 17B-1-306 , if:
             267          (A) the service area is not entirely within the unincorporated area of a single county;
             268          (B) a petition is filed with the board of trustees requesting that board members be
             269      elected, and the petition is signed by registered voters within the service area equal in number
             270      to at least 10% of the number of registered voters within the service area who voted at the last
             271      gubernatorial election; or
             272          (C) an election is held to authorize the service area's issuance of bonds[; or].
             273          [(D) (I) two-thirds of all members of the board of trustees of the service area vote in


             274      favor of changing to an elected board; and]
             275          [(II) the legislative body of each county and municipality that appoints a member to the
             276      board of trustees adopts a resolution approving the change to an elected board.]
             277          (b) If members of the board of trustees of a service area are required to be elected
             278      under Subsection (1)(a)(iii)(C) because of a bond election:
             279          (i) board members shall be elected in conjunction with the bond election;
             280          (ii) the board of trustees shall:
             281          (A) establish a process to enable potential candidates to file a declaration of candidacy
             282      sufficiently in advance of the election; and
             283          (B) provide a ballot for the election of board members separate from the bond ballot;
             284      and
             285          (iii) except as provided in this Subsection (1)(b), the election shall be held as provided
             286      in Section 17B-1-306 .
             287          [(c) A change to an elected board of trustees under Subsection (1)(a)(iii)(D) may not
             288      shorten the term of any member of the board of trustees serving at the time of the change.]
             289          (2) (a) This Subsection (2) applies to a service area created on or after May 5, 2003 if:
             290          (i) the service area was created to provide:
             291          (A) fire protection, paramedic, and emergency services; or
             292          (B) law enforcement service; and
             293          (ii) in the creation of the service area, an election was not required under Subsection
             294      17B-1-214 (3)(c).
             295          (b) (i) Each county whose unincorporated area is included within a service area
             296      described in Subsection (2)(a), whether in conjunction with the creation of the service area or
             297      by later annexation, shall appoint three members to the board of trustees.
             298          (ii) Each municipality whose area is included within a service area described in
             299      Subsection (2)(a), whether in conjunction with the creation of the service area or by later
             300      annexation, shall appoint one member to the board of trustees.
             301          (iii) Each member appointed by a county or municipality under Subsection (2)(b)(i) or
             302      (ii) shall be an elected official of the appointing county or municipality, respectively.
             303          (c) Notwithstanding Subsection 17B-1-302 (2), the number of members of a board of
             304      trustees of a service area described in Subsection (2)(a) shall be the number resulting from


             305      application of Subsection (2)(b).
             306          Section 7. Section 17B-2a-1005 is amended to read:
             307           17B-2a-1005. Water conservancy district board of trustees -- Selection of
             308      members -- Number -- Qualifications -- Terms -- Vacancies -- Surety bonds -- Authority.
             309          (1) Members of the board of trustees for a water conservancy district shall be:
             310          (a) elected in accordance with:
             311          (i) the petition or resolution that initiated the process of creating the water conservancy
             312      district; and
             313          (ii) Section 17B-1-306 ;
             314          (b) appointed in accordance with Subsection (2); or
             315          (c) elected under Subsection (4)(a).
             316          [(1) (a) Within] (2) (a) If the members of the board of trustees are appointed, within 45
             317      days after [the creation of] the day on which a water conservancy district is created as provided
             318      in Section 17B-1-215 , the board of trustees shall be [selected] appointed as provided in this
             319      Subsection [(1)] (2).
             320          (b) For a district located entirely within the boundaries of a single county, the county
             321      legislative body of that county shall appoint each trustee.
             322          (c) (i) For a district located in more than a single county, the governor, with the consent
             323      of the Senate, shall appoint each trustee from nominees submitted as provided in this
             324      Subsection [(1)] (2)(c).
             325          (ii) (A) Except as provided in Subsection [(1)] (2)(c)(ii)(B), in a division composed
             326      solely of municipalities, the legislative body of each municipality within the division shall
             327      submit two nominees per trustee.
             328          (B) [Notwithstanding Subsection (1)(c)(ii)(A), the] The legislative body of a
             329      municipality may submit fewer than two nominees per trustee if the legislative body certifies in
             330      writing to the governor that the legislative body is unable, after reasonably diligent effort, to
             331      identify two nominees who are willing and qualified to serve as trustee.
             332          (iii) (A) Except as provided in Subsection [(1)] (2)(c)(iii)(B), in all other divisions, the
             333      county legislative body of the county in which the division is located shall submit three
             334      nominees per trustee.
             335          (B) [Notwithstanding Subsection (1)(c)(iii)(A), the] The county legislative body may


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


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


             398      water has been allocated to other lands within the district;
             399          (vi) create a lien, as provided in this part, upon land to which the use of water is
             400      transferred;
             401          (vii) discharge a lien from land to which a lien has attached; and
             402          (viii) subject to Subsection [(4)] (8)(b), enter into a written contract for the sale, lease,
             403      or other disposition of the use of water.
             404          (b) (i) A contract under Subsection [(4)] (8)(a)(viii) may provide for the use of water
             405      perpetually or for a specified term.
             406          (ii) (A) If a contract under Subsection [(4)] (8)(a)(viii) makes water available to the
             407      purchasing party without regard to actual taking or use, the board may require that the
             408      purchasing party give security for the payment to be made under the contract, unless the
             409      contract requires the purchasing party to pay for certain specified annual minimums.
             410          (B) The security requirement under Subsection [(4)] (8)(b)(ii)(A) in a contract with a
             411      public entity may be met by including in the contract a provision for the public entity's levy of a
             412      special assessment to make annual payments to the district.
             413          Section 8. Section 17B-2a-1006 is amended to read:
             414           17B-2a-1006. Limits on water conservancy district property tax levy -- Additional
             415      levy.
             416          (1) Except as provided in Subsection (2), and subject to Subsection (3) and Section
             417      17B-2a-1009 , the property tax levy of a water conservancy district for all purposes may not
             418      exceed:
             419          (a) .0001 per dollar of taxable value of taxable property in the district, before the
             420      earliest of:
             421          (i) the planning or design of works;
             422          (ii) the acquisition of the site or right-of-way on which the works will be constructed;
             423      or
             424          (iii) the commencement of construction of the works; and
             425          (b) .0002 per dollar of taxable value of taxable property in the district, after the earliest
             426      of the events listed in Subsection (1)(a).
             427          (2) [Notwithstanding Subsection (1) and subject] Subject to Subsection (3) and Section
             428      17B-2a-1009 :


             429          (a) in a district that contains land located within the Lower Colorado River Basin, the
             430      levy after the earliest of the events listed in Subsection (1)(a) may be increased to a maximum
             431      of .001 per dollar of taxable value of taxable property in the district; and
             432          (b) in a district to be served under a contract, water appropriation, water allotment, or
             433      otherwise by water apportioned by the Colorado River Compact to the Upper Basin, the levy
             434      after the earliest of the events listed in Subsection (1)(a) may be increased to a maximum of
             435      .0004 per dollar of taxable value of taxable property.
             436          (3) [Notwithstanding the limits on the rate of property tax levies under Subsections (1)
             437      and (2), a] A water conservancy district may impose an additional property tax levy, not to
             438      exceed .0001 per dollar of taxable value of taxable property in the district, if the additional levy
             439      is necessary to provide adequate funds to pay maturing bonds or other debts of the district.
             440          Section 9. Section 17B-2a-1009 is enacted to read:
             441          17B-2a-1009. Limit on property tax authority -- Exceptions.
             442          (1) As used in this section, "elected official" means a water conservancy district board
             443      of trustee member who:
             444          (a) is elected to the board of trustees by water conservancy district voters at an election
             445      held for that purpose;
             446          (b) holds, at the time of appointment to the board of trustees, an elected position with a
             447      municipality, county, or local district that is partially or completely included within the
             448      boundaries of the water conservancy district; or
             449          (c) is appointed in accordance with Subsection 17B-1-303 (5) or 17B-1-306 (4)(f) or (g).
             450          (2) (a) The board of trustees of a water conservancy district may not collect property
             451      tax revenue in a tax year beginning on or after January 1, 2015, that would exceed the certified
             452      tax rate under Section 59-2-924 unless:
             453          (a) the members of the board of trustees are all elected officials;
             454          (b) the majority of the board of trustees are elected officials; or
             455          (c) the proposed tax levy has previously been approved by:
             456          (i) a majority of the water conservancy district voters at an election held for that
             457      purpose; or
             458          (ii) for a district described in Subsection 17B-2a-1005 (2)(b), the appointing authority.
             459          Section 10. Repealer.


             460          This bill repeals:
             461          Section 17B-2a-908, Limit on property tax authority -- Exceptions.


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