17D-1-105 - Authority of county or municipality to levy property tax on property within a special service district. - Utah Statutes

17D-1-105. Authority of county or municipality to levy property tax on propertywithin a special service district.
(1) Subject to Subsections (2) and (3), a county or municipality that has created a specialservice district may levy a tax on the taxable property in the special service district.
(2) Each levy under Subsection (1) is subject to the prior approval of a majority of theregistered voters of the special service district voting in an election held for that purpose underTitle 11, Chapter 14, Local Government Bonding Act, in the same manner as for an election forthe issuance of bonds.
(3) A tax levied under this section for a special service district that provides jail serviceas provided in Subsection 17D-1-201(10) is considered to be levied by the county for purposes ofthe county's tax limitation under Section 59-2-908.

Enacted by Chapter 360, 2008 General Session