17B-2a-506 - Different use charges for different units -- Use charges based on the size of the land served -- Use charge may not be based on property value. - Utah Statutes

17B-2a-506. Different use charges for different units -- Use charges based on thesize of the land served -- Use charge may not be based on property value.
(1) An irrigation district may:
(a) divide the district into units and apply different use charges to the different units; and
(b) base use charges upon the amount of water or electricity the district provides, the areaof the land served, or any other reasonable basis, as determined by the board of trustees.
(2) If an irrigation district imposes a use charge based on the size of the land served:
(a) the district shall notify the treasurer of the county in which the land is located of thecharge to be imposed for each parcel of land served by the district; and
(b) the treasurer of the county in which the land is located:
(i) shall:
(A) provide each landowner a notice of use charges as part of the annual tax notice as anadditional charge separate from ad valorem taxes;
(B) collect, receive, and provide an accounting for all money belonging to the districtfrom use charges; and
(C) remit to the irrigation district, by the tenth day of each month, the funds previouslycollected by the county as use charges on the district's behalf; and
(ii) may receive and account for use charges separately from taxes upon real estate forcounty purposes.
(3) A use charge may not be calculated on the basis of property value and does notconstitute an ad valorem property tax or other tax.

Enacted by Chapter 329, 2007 General Session