H.B. 446 Enrolled

1

LOCAL DISTRICT TAX AMENDMENTS
2 2011 GENERAL SESSION
3 STATE OF UTAH
4 Chief Sponsor: Derek E. Brown
5 Senate Sponsor: Curtis S. Bramble
6 Cosponsors:
7 Jackie BiskupskiRebecca P. Edwards
Carl Wimmer 8
9 LONG TITLE
10 General Description:
11 This bill amends local district property tax provisions.
12 Highlighted Provisions:
13 This bill:
14 . amends provisions relating to a local district property tax; and
15 . makes technical corrections.
16 Money Appropriated in this Bill:
17 None
18 Other Special Clauses:
19 None
20 Utah Code Sections Affected:
21 AMENDS:
22 17B-1-1002, as last amended by Laws of Utah 2008, Chapter 360
23
24 Be it enacted by the Legislature of the state of Utah:
25 Section 1. Section 17B-1-1002 is amended to read:
26 17B-1-1002. Limit on local district property tax levy -- Exclusions.
27 (1) The rate at which a local district levies a property tax for district operation and
28 maintenance expenses on the taxable value of taxable property within the district may not

29 exceed:
30 (a) .0008, for a basic local district;
31 (b) .0004, for a cemetery maintenance district;
32 (c) .0004, for a drainage district;
33 (d) .0008, for a fire protection district;
34 (e) .0008, for an improvement district;
35 (f) .0005, for a metropolitan water district;
36 (g) .0004, for a mosquito abatement district;
37 (h) .0004, for a public transit district;
38 (i) (i) .0023, for a service area that:
39 (A) is located in a county of the first or second class; and
40 (B) (I) provides fire protection, paramedic, and emergency services; or
41 (II) subject to Subsection (3), provides law enforcement services; or
42 (ii) .0014, for each other service area; or
43 (j) the rates provided in Section 17B-2a-1006 , for a water conservancy district.
44 (2) Property taxes levied by a local district are excluded from the limit applicable to
45 that district under Subsection (1) if the taxes are:
46 (a) levied under Section 17B-1-1103 by a local district, other than a water conservancy
47 district, to pay principal of and interest on general obligation bonds issued by the district;
48 (b) levied to pay debt and interest owed to the United States; or
49 (c) levied to pay assessments or other amounts due to a water users association or other
50 public cooperative or private entity from which the district procures water.
51 (3) A service area described in Subsection (1)(i)(i)(B)(II) may not collect a tax
52 described in Subsection (1)(i)(i) if a municipality or a county having a right to appoint a
53 member to the board of trustees of the service area under Subsection 17B-2a-905 (2) assesses
54 on or after November 30 in the year in which the tax is first collected and each subsequent year
55 that the tax is collected:
56 (a) a generally assessed fee imposed under Section 17B-1-643 for law enforcement

57 services; or
58 (b) any other generally assessed fee for law enforcement services.