Senator Todd D. Weiler proposes the following substitute bill:


1     
TAX LEVY FOR ANIMAL CONTROL

2     
2021 GENERAL SESSION

3     
STATE OF UTAH

4     
Chief Sponsor: Todd D. Weiler

5     
House Sponsor: Stephen G. Handy

6     

7     LONG TITLE
8     General Description:
9          This bill creates authority for a county to impose a property tax levy to fund animal
10     welfare services.
11     Highlighted Provisions:
12          This bill:
13          ▸     authorizes a county to impose a property tax levy for animal welfare services under
14     certain circumstances;
15          ▸     requires a county or a municipality that receives animal welfare services from the
16     county to reduce the rate of property tax that the county or the municipality imposes
17     for general tax purposes to offset the revenue generated by the animal welfare
18     services levy for the first year in which the county imposes an animal welfare
19     services levy; and
20          ▸     exempts a county levy for animal welfare services from the limitation on the
21     aggregate amount of property tax levies that a county may impose.
22     Money Appropriated in this Bill:
23          None
24     Other Special Clauses:
25          This bill provides a special effective date.
26     Utah Code Sections Affected:
27     AMENDS:
28          10-5-112, as last amended by Laws of Utah 2019, Chapter 322
29          10-6-133, as last amended by Laws of Utah 2019, Chapter 322
30          17-36-31, as last amended by Laws of Utah 2014, Chapter 176
31          59-2-911, as last amended by Laws of Utah 2014, Chapter 270
32     ENACTS:
33          11-46-104, Utah Code Annotated 1953
34     

35     Be it enacted by the Legislature of the state of Utah:
36          Section 1. Section 10-5-112 is amended to read:
37          10-5-112. Property tax levy set by ordinance -- Maximum -- Certification.
38          (1) Not later than June 22 of each year, or September 1 in the case of a property tax
39     increase under Sections 59-2-919 through 59-2-923, the council, at a regular meeting or special
40     meeting called for that purpose, shall by ordinance or resolution set the real and personal
41     property tax levy for town purposes, but the levy may be set at an appropriate later date with the
42     approval of the State Tax Commission.
43          (2) The combined levies for each town, for all purposes in any year, excluding the
44     retirement of general obligation bonds and the payment of any interest, and taxes expressly
45     authorized by law to be levied in addition, may not exceed .007 per dollar of taxable value of
46     taxable property.
47          (3) The town clerk shall certify the ordinance or resolution setting the levy to the county
48     auditor, or auditors, if the town is located in more than one county, not later than June 22 of each
49     year.
50          (4) For the first fiscal year after the year in which a county imposes a levy under Section
51     11-46-104, a town shall reduce the levy imposed under this section for general tax purposes by
52     the amount necessary to offset the revenue described in Subsection 11-46-104(5)(c)(iii).
53          Section 2. Section 10-6-133 is amended to read:
54          10-6-133. Property tax levy -- Time for setting -- Computation of total levy --
55     Apportionment of proceeds -- Maximum levy.
56          (1) (a) Before June 22 of each year, or September 1 in the case of a property tax rate
57     increase under Sections 59-2-919 through 59-2-923, the governing body of each city, including
58     charter cities, at a regular meeting or special meeting called for that purpose, shall by ordinance
59     or resolution set the real and personal property tax levy for various municipal purposes.
60          (b) Notwithstanding Subsection (1)(a), the governing body may set the levy at an
61     appropriate later date with the approval of the State Tax Commission.
62          (2) In [its] the governing body's computation of the total levy, the governing body shall
63     determine the requirements of each fund for which property taxes are to be levied and shall
64     specify in [its] the governing body's ordinance or resolution adopting the levy the amount
65     apportioned to each fund.
66          (3) The proceeds of the levy apportioned for city general fund purposes shall be
67     credited as revenue in the city general fund.
68          (4) The proceeds of the levy apportioned for special fund purposes shall be credited to
69     the appropriate accounts in the applicable special funds.
70          (5) For the first fiscal year after the year in which a county imposes a levy under Section
71     11-46-104, a city shall reduce the levy imposed under this section for general tax purposes by
72     the amount necessary to offset the revenue described in Subsection 11-46-104(5)(c)(iii).
73          [(5)] (6) The combined levies for each city, including charter cities, for all purposes in
74     any year, excluding the retirement of general obligation bonds and the payment of any interest,
75     and taxes expressly authorized by law to be levied in addition, may not exceed .007 per dollar of
76     taxable value of taxable property.
77          Section 3. Section 11-46-104 is enacted to read:
78          11-46-104. County tax for provision of animal welfare services.
79          (1) As used in this section:
80          (a) "County" means a county:
81          (i) of the second, third, fourth, fifth, or sixth class; and
82          (ii) in which the county is the sole provider of animal welfare services under this part.
83          (b) "Municipality" means a city or a town that receives animal welfare services from the
84     county.
85          (2) Subject to Subsection (5), a legislative body in a county may levy annually a tax not
86     to exceed .0002 of taxable value of taxable property in the county to provide the services
87     described in this chapter.
88          (3) (a) Except as provided in Section 17-36-31, the levy described in this section is in
89     addition to other taxes that the county is authorized to levy.
90          (b) The levy described in this section is not subject to the aggregate maximum levy
91     limitation described in Section 59-2-908.
92          (4) (a) The county shall levy and collect the tax described in this section in the same
93     manner as other general taxes of the county.
94          (b) The county shall deposit revenue collected from the levy described in this section
95     into a fund known as the county animal welfare fund.
96          (5) Before a county that provides animal welfare services on behalf of one or more
97     municipalities may impose a tax under this section for the first time:
98          (a) the county shall notify each municipality of:
99          (i) the total cost to the county for providing animal welfare services; and
100          (ii) the total amount of revenue the county will generate by imposing a levy under this
101     section;
102          (b) the county and the municipalities shall determine the county's and each municipality's
103     percentage share of the county's cost for providing animal welfare services; and
104          (c) the county shall notify the State Tax Commission of:
105          (i) the names of the municipalities;
106          (ii) the revenue calculated by multiplying the county's percentage share of the cost for
107     providing animal welfare services by the total amount of revenue the county will generate by
108     imposing a levy under this section; and
109          (iii) for each municipality described in Subsection (5)(c)(i), the revenue calculated by
110     multiplying the municipality's percentage share of the cost for providing animal welfare services
111     by the total amount of revenue the county will generate by imposing a levy under this section.
112          Section 4. Section 17-36-31 is amended to read:
113          17-36-31. Tax levy -- Amount.
114          (1) (a) Before June 22 of each year, the county legislative body shall levy a tax on the
115     taxable real and personal property within the county.
116          (b) In the legislative body's computation of the total levy subject to Sections 59-2-908
117     and 59-2-911, [it] the legislative body shall determine the requirements for each fund and
118     specify the amount of the levy apportioned to each fund.
119          (2) The proceeds of the tax apportioned for purposes of the county general fund shall be
120     credited in the county general fund.
121          (3) The proceeds of the tax apportioned for utility and other special fund purposes shall
122     be credited to the appropriate accounts in the utility or other special funds.
123          (4) For the first calendar year in which a county imposes a levy under Section
124     11-46-104, the county shall reduce the levy imposed under this section for general tax purposes
125     by the amount necessary to offset the revenue described in Subsection 11-46-104(5)(c)(ii).
126          Section 5. Section 59-2-911 is amended to read:
127          59-2-911. Exceptions to maximum levy limitation.
128          (1) The maximum levies set forth in Section 59-2-908 do not apply to and do not
129     include:
130          (a) levies made to pay outstanding judgment debts;
131          (b) levies made in any special improvement districts;
132          (c) levies made for extended services in any county service area;
133          (d) levies made for county library services;
134          (e) levies made for county animal welfare services;
135          [(e)] (f) levies made to be used for storm water, flood, and water quality control;
136          [(f)] (g) levies made to share disaster recovery expenses for public facilities and
137     structures as a condition of state assistance when a Presidential Declaration has been issued
138     under the Disaster Relief Act of 1974, 42 U.S.C. Sec. 5121;
139          [(g)] (h) levies made to pay interest and provide for a sinking fund in connection with
140     any bonded or voter authorized indebtedness, including the bonded or voter authorized
141     indebtedness of county service areas, special service districts, and special improvement
142     districts;
143          [(h)] (i) levies made to fund local health departments;
144          [(i)] (j) levies made to fund public transit districts;
145          [(j)] (k) levies made to establish, maintain, and replenish special improvement guaranty
146     funds;
147          [(k)] (l) levies made in any special service district;
148          [(l)] (m) levies made to fund municipal-type services to unincorporated areas of
149     counties under Title 17, Chapter 34, Municipal-Type Services to Unincorporated Areas;
150          [(m)] (n) levies made to fund the purchase of paramedic or ambulance facilities and
151     equipment and to defray administration, personnel, and other costs of providing emergency
152     medical and paramedic services, but this exception only applies to those counties in which a
153     resolution setting forth the intention to make those levies has been duly adopted by the county
154     legislative body and approved by a majority of the voters of the county voting at a special or
155     general election;
156          [(n)] (o) the multicounty and county assessing and collecting levies under Section
157     59-2-1602; and
158          [(o)] (p) all other exceptions to the maximum levy limitation pursuant to statute.
159          (2) (a) Upon the retirement of bonds issued for the development of a convention
160     complex described in Section 17-12-4, and notwithstanding Section 59-2-908, any county of the
161     first class may continue to impose a property tax levy equivalent to the average property tax levy
162     previously imposed to pay debt service on those retired bonds.
163          (b) Notwithstanding that the imposition of the levy described in Subsection (2)(a) may
164     not result in an increased amount of ad valorem tax revenue, the levy is subject to the notice
165     requirements of Section 59-2-919.
166          (c) The [revenues] revenue from this continued levy shall be used only for the funding of
167     convention facilities as defined in Section 59-12-602.
168          Section 6. Effective date.
169          This bill takes effect on July 1, 2021.