Source: http://www.lincolninst.edu/subcenters/significant-features-property-tax/Report_Tax_Limits_Details.aspx?ReportID=1279
Timestamp: 2015-07-30 06:04:49
Document Index: 632037807

Matched Legal Cases: ['§ 10', '§ 10', '§ 53', '§ 53', '§ 53', '§ 59']

The tax rate shall not exceed 3.2 mills for counties with a total taxable value of more than $100 million; otherwise, for counties, 3.6 mills and for municipalities including charter cities, 7 mills combined levies. Each school district's minimum basic tax rate may not exceed the certified revenue levy set by the State Tax Commission and the State Office of Education.
Counties may exceed the limit, if the revenue is less than what would be generated under the certified tax rate, which may not be exceeded.
The rate limits exclude debt service and specifically authorized levies.
School districts may impose an additional tax, not to exceed 8 mills to compensate for reduced federal impact aid under Public Law 81-874.
Utah Code § 10-5-112;
Utah Code § 10-6-133; Utah Code § 53A-17a-103; Utah Code § 53A-17a-135; Utah Code § 53A-17a-143;
Utah Code § 59-2-908 (in effect for 2011)Mullins, Daniel and Kimberly Cox. 1995. Tax and Expenditures Limits on Local Governments, M-194, Washington, DC: Advisory Commission on Intergovernmental Relations. View Archived Source
Significant Features of the Property Tax. http://www.lincolninst.edu/subcenters/significant-features-property-tax/Report_Tax_Limits_Details.aspx?ReportID=1279. Lincoln Institute of Land Policy and George Washington Institute of Public Policy. (Tax Limits; accessed: 7/30/2015 2:04:49 AM) © 2015 Lincoln Institute of Land Policy 113 Brattle Street, Cambridge, MA 02138-3400