2023 Utah Code › Title 17B - Limited Purpose Local Government Entities - Special Districts › Chapter 1 - Provisions Applicable to All Special Districts › Part 10 - Special District Property Tax Levy › Section 1001 - Provisions applicable to property tax levy.

Effective 2/27/2023
17B-1-1001.
Provisions applicable to property tax levy.
(1) Each special district that levies and collects property taxes shall levy and collect them according to the provisions of Title 59, Chapter 2, Property Tax Act.
(2) As used in this section:
(a) "Appointed board of trustees" means a board of trustees of a special district that includes a member who is appointed to the board of trustees in accordance with Section 17B-1-304, Subsection 17B-1-303(5), Subsection 17B-1-306(5)(h), or any of the applicable provisions in Title 17B, Chapter 2a, Provisions Applicable to Different Types of Special Districts.
(b) "Elected board of trustees" means a board of trustees of a special district that consists entirely of members who are elected to the board of trustees in accordance with Subsection (4), Section 17B-1-306, or any of the applicable provisions in Title 17B, Chapter 2a, Provisions Applicable to Different Types of Special Districts.
(3)
(a) For a taxable year beginning on or after January 1, 2018, a special district may not levy or collect property tax revenue that exceeds the certified tax rate unless:
(i) to the extent that the revenue from the property tax was pledged before January 1, 2018, the special district pledges the property tax revenue to pay for bonds or other obligations of the special district; or
(ii) the proposed tax or increase in the property tax rate has been approved by:
(A) an elected board of trustees;
(B) subject to Subsection (3)(b), an appointed board of trustees;
(C) a majority of the registered voters within the special district who vote in an election held for that purpose on a date specified in Section 20A-1-204;
(D) the legislative body of the appointing authority; or
(E) the legislative body of:
(I) a majority of the municipalities partially or completely included within the boundary of the specified special district; or
(II) the county in which the specified special district is located, if the county has some or all of its unincorporated area included within the boundary of the specified special district.
(b) For a special district with an appointed board of trustees, each appointed member of the board of trustees shall comply with the trustee reporting requirements described in Section 17B-1-1003 before the special district may impose a property tax levy that exceeds the certified tax rate.
(4)
(a) Notwithstanding provisions to the contrary in Title 17B, Chapter 2a, Provisions Applicable to Different Types of Special Districts, and subject to Subsection (4)(b), members of the board of trustees of a special district shall be elected, if:
(i) two-thirds of all members of the board of trustees of the special district vote in favor of changing to an elected board of trustees; and
(ii) the legislative body of each municipality or county that appoints a member to the board of trustees adopts a resolution approving the change to an elected board of trustees.
(b) A change to an elected board of trustees under Subsection (4)(a) may not shorten the term of any member of the board of trustees serving at the time of the change.
(5) Subsections (2), (3), and (4) do not apply to:
(a)Title 17B, Chapter 2a, Part 6, Metropolitan Water District Act;
(b)Title 17B, Chapter 2a, Part 10, Water Conservancy District Act; or
(c) a special district in which:
(i) the board of trustees consists solely of:
(A) land owners or the land owners' agents; or
(B) as described in Subsection 17B-1-302(3), land owners or the land owners' agents or officers; and
(ii) there are no residents within the special district at the time a property tax is levied.
Amended by Chapter 15, 2023 General Session