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8 LONG TITLE
9 General Description:
10 This bill modifies a maximum water district levy rate.
11 Highlighted Provisions:
12 This bill:
13 ▸ modifies the maximum levy rate for water districts served by the Colorado River
14 Compact to the Upper Basin, for a taxable year beginning on or after January 1,
15 2021.
16 Money Appropriated in this Bill:
17 None
18 Other Special Clauses:
19 None
20 Utah Code Sections Affected:
21 AMENDS:
22 17B-2a-1006, as last amended by Laws of Utah 2010, Chapter 159
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24 Be it enacted by the Legislature of the state of Utah:
25 Section 1. Section 17B-2a-1006 is amended to read:
26 17B-2a-1006. Limits on water conservancy district property tax levy -- Additional
27 levy.
28 (1) Except as provided in Subsection (2), and subject to Subsection (3) and Section
29 17B-2a-1009, the property tax levy of a water conservancy district for all purposes may not
30 exceed:
31 (a) .0001 per dollar of taxable value of taxable property in the district, before the
32 earliest of:
33 (i) the planning or design of works;
34 (ii) the acquisition of the site or right-of-way on which the works will be constructed;
35 or
36 (iii) the commencement of construction of the works; and
37 (b) .0002 per dollar of taxable value of taxable property in the district, after the earliest
38 of the events listed in Subsection (1)(a).
39 (2) Subject to Subsection (3) and Section 17B-2a-1009:
40 (a) in a district that contains land located within the Lower Colorado River Basin, the
41 levy after the earliest of the events listed in Subsection (1)(a) may be increased to a maximum
42 of .001 per dollar of taxable value of taxable property in the district; and
43 (b) (i) in a taxable year ending on or before December 31, 2020, and in a district to be
44 served under a contract, water appropriation, water allotment, or otherwise by water
45 apportioned by the Colorado River Compact to the Upper Basin, the levy after the earliest of
46 the events listed in Subsection (1)(a) may be increased to a maximum of .0004 per dollar of
47 taxable value of taxable property[
48 (ii) in a taxable year beginning on or after January 1, 2021, and in a district to be
49 served under a contract, water appropriation, water allotment, or otherwise by water
50 apportioned by the Colorado River Compact to the Upper Basin, the levy after the earliest of
51 the events listed in Subsection (1)(a) may be increased to a maximum of .0002 per dollar of
52 taxable value of taxable property.
53 (3) A water conservancy district may impose an additional property tax levy, not to
54 exceed .0001 per dollar of taxable value of taxable property in the district, if the additional levy
55 is necessary to provide adequate funds to pay maturing bonds or other debts of the district.
Legislative Review Note
Office of Legislative Research and General Counsel