reglab/statecodes huggingface dataset:
2023 Utah Code › Title 17B - Limited Purpose Local Government Entities - Special Districts › Chapter 1 - Provisions Applicable to All Special Districts › Part 6 - Fiscal Procedures for Special Districts › Section 630 - Increase in appropriations for operating and capital budget funds -- Notice.

17B-1-630.
Increase in appropriations for operating and capital budget funds -- Notice.
The total budget appropriation of any fund described in Section 17B-1-629 may be increased by resolution of the board of trustees at any regular meeting, or special meeting called for that purpose, if written notice of the time, place, and purpose of the meeting has been mailed or delivered to all members of the board of trustees at least five days prior to the meeting. The notice may be waived in writing or orally during attendance at the meeting by any member of the board of trustees.
Renumbered and Amended by Chapter 329, 2007 General Session
2023 Utah Code › Title 17B - Limited Purpose Local Government Entities - Special Districts › Chapter 1 - Provisions Applicable to All Special Districts › Part 6 - Fiscal Procedures for Special Districts › Section 631 - District clerk -- Meetings and records.

Effective 2/27/2023
17B-1-631.
District clerk -- Meetings and records.
(1) The board of trustees of each special district shall appoint a district clerk.
(2) If required, the clerk may be chosen from among the members of the board of trustees, except the chair.
(3) The district clerk or other appointed person shall attend the meetings and keep a record of the proceedings of the board of trustees.
Amended by Chapter 15, 2023 General Session
2023 Utah Code › Title 17B - Limited Purpose Local Government Entities - Special Districts › Chapter 1 - Provisions Applicable to All Special Districts › Part 6 - Fiscal Procedures for Special Districts › Section 632 - District clerk -- Bookkeeping duties.

Effective 2/27/2023
17B-1-632.
District clerk -- Bookkeeping duties.
The district clerk or other designated person not performing treasurer duties shall maintain the financial records for each fund of the special district and all related subsidiary records, including a list of the outstanding bonds, their purpose, amount, terms, date, and place payable.
Amended by Chapter 15, 2023 General Session
2023 Utah Code › Title 17B - Limited Purpose Local Government Entities - Special Districts › Chapter 1 - Provisions Applicable to All Special Districts › Part 6 - Fiscal Procedures for Special Districts › Section 633 - District treasurer -- Duties generally.

Effective 2/27/2023
17B-1-633.
District treasurer -- Duties generally.
(1)
(a) The board of trustees of each special district shall appoint a district treasurer.
(b)
(i) If required, the treasurer may be chosen from among the members of the board of trustees, except that the board chair may not be district treasurer.
(ii) The district clerk may not also be the district treasurer.
(2) The district treasurer is custodian of all money, bonds, or other securities of the district.
(3) The district treasurer shall:
(a) determine the cash requirements of the district and provide for the deposit and investment of all money by following the procedures and requirements of Title 51, Chapter 7, State Money Management Act;
(b) receive all public funds and money payable to the district within three business days after collection, including all taxes, licenses, fines, and intergovernmental revenue;
(c) keep an accurate detailed account of all money received under Subsection (3)(b) in the manner provided in this part and as directed by the district's board of trustees by resolution; and
(d) collect all special taxes and assessments as provided by law and ordinance.
Amended by Chapter 15, 2023 General Session
2023 Utah Code › Title 17B - Limited Purpose Local Government Entities - Special Districts › Chapter 1 - Provisions Applicable to All Special Districts › Part 6 - Fiscal Procedures for Special Districts › Section 634 - Receipts for payment.

17B-1-634.
Receipts for payment.
The district treasurer shall give or cause to be given to every person paying money to the district treasury, a receipt or other evidence of payment, specifying, as appropriate, the date of payment and upon which account paid and shall file the duplicate of the receipt.
Renumbered and Amended by Chapter 329, 2007 General Session
2023 Utah Code › Title 17B - Limited Purpose Local Government Entities - Special Districts › Chapter 1 - Provisions Applicable to All Special Districts › Part 6 - Fiscal Procedures for Special Districts › Section 635 - Duties with respect to issuance of checks.

Effective 2/27/2023
17B-1-635.
Duties with respect to issuance of checks.
(1) The district clerk or other designated person not performing treasurer duties shall prepare the necessary checks after having determined that:
(a) the claim was authorized by:
(i) the board of trustees; or
(ii) the special district financial officer, if the financial officer is not the clerk, in accordance with Section 17B-1-642;
(b) the claim does not overexpend the appropriate departmental budget established by the board of trustees; and
(c) the expenditure was approved in advance by the board of trustees or its designee.
(2)
(a)
(i) The treasurer or any other person appointed by the board of trustees shall sign all checks.
(ii) The person maintaining the financial records may not sign any single signature check.
(b) In a special district with an expenditure budget of less than $50,000 per year, a member of the board of trustees shall also sign all checks.
(c) Before affixing a signature, the treasurer or other designated person shall determine that a sufficient amount is on deposit in the appropriate bank account of the district to honor the check.
Amended by Chapter 15, 2023 General Session
2023 Utah Code › Title 17B - Limited Purpose Local Government Entities - Special Districts › Chapter 1 - Provisions Applicable to All Special Districts › Part 6 - Fiscal Procedures for Special Districts › Section 636 - Special assessments -- Application of proceeds.

17B-1-636.
Special assessments -- Application of proceeds.
All money received by the treasurer on any special assessment shall be applied to the payment of the improvement for which the assessment was made. The money shall be used for the payment of interest and principal on bonds or other indebtedness issued in settlement, and may not be used for any other purpose except as provided in Section 17B-1-625.
Renumbered and Amended by Chapter 329, 2007 General Session
2023 Utah Code › Title 17B - Limited Purpose Local Government Entities - Special Districts › Chapter 1 - Provisions Applicable to All Special Districts › Part 6 - Fiscal Procedures for Special Districts › Section 637 - Deposit of district funds -- Commingling with personal funds unlawful -- Suspension from office.

17B-1-637.
Deposit of district funds -- Commingling with personal funds unlawful -- Suspension from office.
The treasurer shall promptly deposit all district funds in the appropriate bank accounts of the district. It shall be unlawful for any person to commingle district funds with the person's own money. If it appears that the treasurer or any other officer is making a profit out of public money, or is using the same for any purpose not authorized by law, the treasurer or officer shall be suspended from office.
Renumbered and Amended by Chapter 329, 2007 General Session
2023 Utah Code › Title 17B - Limited Purpose Local Government Entities - Special Districts › Chapter 1 - Provisions Applicable to All Special Districts › Part 6 - Fiscal Procedures for Special Districts › Section 638 - Quarterly financial reports required.

17B-1-638.
Quarterly financial reports required.
The district clerk or other delegated person shall prepare and present to the board of trustees detailed quarterly financial reports showing the financial position and operations of the district for that quarter and the year to date status.
Renumbered and Amended by Chapter 329, 2007 General Session
2023 Utah Code › Title 17B - Limited Purpose Local Government Entities - Special Districts › Chapter 1 - Provisions Applicable to All Special Districts › Part 6 - Fiscal Procedures for Special Districts › Section 639 - Annual financial reports -- Audit reports.

Effective 2/27/2023
17B-1-639.
Annual financial reports -- Audit reports.
(1) Within 180 days after the close of each fiscal year, the district shall prepare an annual financial report in conformity with generally accepted accounting principles as prescribed in the Uniform Accounting Manual for Special Districts.
(2) The requirement under Subsection (1) to prepare an annual financial report may be satisfied by presentation of the audit report furnished by the auditor.
(3) Copies of the annual financial report or the audit report furnished by the auditor shall be filed with the state auditor and shall be filed as a public document in the district office.
Amended by Chapter 15, 2023 General Session
2023 Utah Code › Title 17B - Limited Purpose Local Government Entities - Special Districts › Chapter 1 - Provisions Applicable to All Special Districts › Part 6 - Fiscal Procedures for Special Districts › Section 640 - Audits required.

Effective 2/27/2023
17B-1-640.
Audits required.
(1) An audit of each special district is required to be performed in conformity with Title 51, Chapter 2a, Accounting Reports from Political Subdivisions, Interlocal Organizations, and Other Local Entities Act.
(2) The board of trustees shall appoint an auditor for the purpose of complying with the requirements of this section and with Title 51, Chapter 2a, Accounting Reports from Political Subdivisions, Interlocal Organizations, and Other Local Entities Act.
Amended by Chapter 15, 2023 General Session
2023 Utah Code › Title 17B - Limited Purpose Local Government Entities - Special Districts › Chapter 1 - Provisions Applicable to All Special Districts › Part 6 - Fiscal Procedures for Special Districts › Section 641 - Special district may expand uniform procedures -- Limitation.

Effective 2/27/2023
17B-1-641.
Special district may expand uniform procedures -- Limitation.
(1) Subject to Subsection (2), a special district may expand the uniform accounting, budgeting, and reporting procedure prescribed in the Uniform Accounting Manual for Special Districts prepared by the state auditor under Subsection 67-3-1(16), to better serve the needs of the district.
(2) A special district may not deviate from or alter the basic prescribed classification systems for the identity of funds and accounts set forth in the Uniform Accounting Manual for Special Districts.
Amended by Chapter 15, 2023 General Session
2023 Utah Code › Title 17B - Limited Purpose Local Government Entities - Special Districts › Chapter 1 - Provisions Applicable to All Special Districts › Part 6 - Fiscal Procedures for Special Districts › Section 642 - Approval of district expenditures.

Effective 2/27/2023
17B-1-642.
Approval of district expenditures.
(1) The board of trustees of each special district shall approve all expenditures of the district except as otherwise provided in this section.
(2) The board of trustees may authorize the district manager or other official approved by the board to act as the financial officer for the purpose of approving:
(a) payroll checks, if the checks are prepared in accordance with a schedule approved by the board; and
(b) routine expenditures, such as utility bills, payroll-related expenses, supplies, and materials.
(3) Notwithstanding Subsection (2), the board of trustees shall, at least quarterly, review all expenditures authorized by the financial officer.
(4) The board of trustees shall set a maximum sum over which all purchases may not be made without the board's approval.
Amended by Chapter 15, 2023 General Session
2023 Utah Code › Title 17B - Limited Purpose Local Government Entities - Special Districts › Chapter 1 - Provisions Applicable to All Special Districts › Part 6 - Fiscal Procedures for Special Districts › Section 644 - Definitions -- Electronic payments -- Fee.

Effective 2/27/2023
17B-1-644.
Definitions -- Electronic payments -- Fee.
(1) As used in this section:
(a) "Electronic payment" means the payment of money to a special district by electronic means, including by means of a credit card, charge card, debit card, prepaid or stored value card or similar device, or automatic clearinghouse transaction.
(b) "Electronic payment fee" means an amount of money to defray the discount fee, processing fee, or other fee charged by a credit card company or processing agent to process an electronic payment.
(c) "Processing agent" means a bank, transaction clearinghouse, or other third party that charges a fee to process an electronic payment.
(2) A special district may accept an electronic payment for the payment of funds which the special district could have received through another payment method.
(3) A special district that accepts an electronic payment may charge an electronic payment fee.
Amended by Chapter 15, 2023 General Session
2023 Utah Code › Title 17B - Limited Purpose Local Government Entities - Special Districts › Chapter 1 - Provisions Applicable to All Special Districts › Part 6 - Fiscal Procedures for Special Districts › Section 645 - Residential fee credit.

Effective 2/27/2023
17B-1-645.
Residential fee credit.
(1) A special district may create a fee structure under this title that permits:
(a) a home owner or residential tenant to file for a fee credit for a fee charged by the special district, if the credit is based on:
(i) the home owner's annual income; or
(ii) the residential tenant's annual income; or
(b) an owner of federally subsidized housing to file for a credit for a fee charged by the special district.
(2) If a special district permits a person to file for a fee credit under Subsection (1)(a), the special district shall make the credit available to:
(a) a home owner; and
(b) a residential tenant.
Amended by Chapter 15, 2023 General Session
2023 Utah Code › Title 17B - Limited Purpose Local Government Entities - Special Districts › Chapter 1 - Provisions Applicable to All Special Districts › Part 7 - Special District Budgets and Audit Reports › Section 701 - Definitions.

Effective 2/27/2023
17B-1-701.
Definitions.
As used in this part:
(1) "Audit reports" means the reports of any independent audit of the district performed by:
(a) an independent auditor as required by Title 51, Chapter 2a, Accounting Reports from Political Subdivisions, Interlocal Organizations, and Other Local Entities Act;
(b) the state auditor; or
(c) the legislative auditor.
(2) "Board" means the special district board of trustees.
(3) "Budget" means a plan of financial operations for a fiscal year that includes:
(a) estimates of proposed expenditures for given purposes and the proposed means of financing them;
(b) the source and amount of estimated revenue for the district for the fiscal year;
(c) fund balance in each fund at the beginning of the fiscal year and the projected fund balance for each fund at the end of the fiscal year; and
(d) capital projects or budgets for proposed construction or improvement to capital facilities within the district.
(4) "Constituent entity" means any county, city, or town that levies property taxes within the boundaries of the district.
(5)
(a) "Customer agencies" means those governmental entities, except school districts, institutions of higher education, and federal government agencies that purchase or obtain services from the special district.
(b) "Customer agencies" for purposes of state agencies means the state auditor.
Amended by Chapter 15, 2023 General Session
2023 Utah Code › Title 17B - Limited Purpose Local Government Entities - Special Districts › Chapter 1 - Provisions Applicable to All Special Districts › Part 7 - Special District Budgets and Audit Reports › Section 702 - Special districts to submit budgets.

Effective 2/27/2023
17B-1-702.
Special districts to submit budgets.
(1)
(a) Except as provided in Subsection (1)(b), within 30 days after it is approved by the board, and at least 30 days before the board adopts a final budget, the board of each special district with an annual budget of $50,000 or more shall send a copy of its tentative budget and notice of the time and place for its budget hearing to:
(i) each of its constituent entities that has in writing requested a copy; and
(ii) to each of its customer agencies that has in writing requested a copy.
(b) Within 30 days after it is approved by the board, and at least 30 days before the board adopts a final budget, the board of trustees of a large public transit district as defined in Section 17B-2a-802 shall send a copy of its tentative budget and notice of the time and place for its budget hearing to:
(i) each of its constituent entities;
(ii) each of its customer agencies that has in writing requested a copy;
(iii) the governor; and
(iv) the Legislature.
(c) The special district shall include with the tentative budget a signature sheet that includes:
(i) language that the constituent entity or customer agency received the tentative budget and has no objection to it; and
(ii) a place for the chairperson or other designee of the constituent entity or customer agency to sign.
(2) Each constituent entity and each customer agency that receives the tentative budget shall review the tentative budget submitted by the district and either:
(a) sign the signature sheet and return it to the district; or
(b) attend the budget hearing or other meeting scheduled by the district to discuss the objections to the proposed budget.
(3)
(a) If any constituent entity or customer agency that received the tentative budget has not returned the signature sheet to the special district within 15 calendar days after the tentative budget was mailed, the special district shall send a written notice of the budget hearing to each constituent entity or customer agency that did not return a signature sheet and invite them to attend that hearing.
(b) If requested to do so by any constituent entity or customer agency, the special district shall schedule a meeting to discuss the budget with the constituent entities and customer agencies.
(c) At the budget hearing, the special district board shall:
(i) explain its budget and answer any questions about it;
(ii) specifically address any questions or objections raised by the constituent entity, customer agency, or those attending the meeting; and
(iii) seek to resolve the objections.
(4) Nothing in this part prevents a special district board from approving or implementing a budget over any or all constituent entity's or customer agency's protests, objections, or failure to respond.
Amended by Chapter 15, 2023 General Session
2023 Utah Code › Title 17B - Limited Purpose Local Government Entities - Special Districts › Chapter 1 - Provisions Applicable to All Special Districts › Part 7 - Special District Budgets and Audit Reports › Section 703 - Special districts to submit audit reports.

Effective 2/27/2023
17B-1-703.
Special districts to submit audit reports.
(1)
(a) Except as provided in Subsection (1)(b), within 30 days after it is presented to the board, the board of each special district with an annual budget of $50,000 or more shall send a copy of any audit report to:
(i) each of its constituent entities that has in writing requested a copy; and
(ii) each of its customer agencies that has in writing requested a copy.
(b) Within 30 days after it is presented to the board, the board of a large public transit district as defined in Section 17B-2a-802 shall send a copy of its annual audit report to:
(i) each of its constituent entities; and
(ii) each of its customer agencies that has in writing requested a copy.
(2) Each constituent entity and each customer agency that received the audit report shall review the audit report submitted by the district and, if necessary, request a meeting with the district board to discuss the audit report.
(3) At the meeting, the special district board shall:
(a) answer any questions about the audit report; and
(b) discuss their plans to implement suggestions made by the auditor.
Amended by Chapter 15, 2023 General Session
2023 Utah Code › Title 17B - Limited Purpose Local Government Entities - Special Districts › Chapter 1 - Provisions Applicable to All Special Districts › Part 8 - Special District Personnel Management › Section 801 - Establishment of special district merit system.

Effective 2/27/2023
17B-1-801.
Establishment of special district merit system.
(1) A merit system of personnel administration for the special districts of the state, their departments, offices, and agencies, except as otherwise specifically provided, is established.
(2) This part does not apply to a special district with annual revenues less than $50,000.
Amended by Chapter 15, 2023 General Session
2023 Utah Code › Title 17B - Limited Purpose Local Government Entities - Special Districts › Chapter 1 - Provisions Applicable to All Special Districts › Part 8 - Special District Personnel Management › Section 802 - Review of personnel policies.

Effective 2/27/2023
17B-1-802.
Review of personnel policies.
Each special district that has full or part-time employees shall annually review its personnel policies to ensure that they conform to the requirements of state and federal law.
Amended by Chapter 15, 2023 General Session
2023 Utah Code › Title 17B - Limited Purpose Local Government Entities - Special Districts › Chapter 1 - Provisions Applicable to All Special Districts › Part 8 - Special District Personnel Management › Section 803 - Merit principles.

Effective 2/27/2023
17B-1-803.
Merit principles.
A special district may establish a personnel system administered in a manner that will provide for the effective implementation of merit principles that provide for:
(1) recruiting, selecting, and advancing employees on the basis of their relative ability, knowledge, and skills, including open consideration of qualified applicants for initial appointment;
(2) providing equitable and adequate compensation;
(3) training employees as needed to assure high-quality performance;
(4) retaining employees on the basis of the adequacy of their performance, and separation of employees whose inadequate performance cannot be corrected;
(5) fair treatment of applicants and employees in all aspects of personnel administration without regard to race, color, religion, sex, national origin, political affiliation, age, or disability, and with proper regard for their privacy and constitutional rights as citizens;
(6) providing information to employees regarding their political rights and prohibited practices under the Hatch Political Activities Act, 5 U.S.C. Sec. 1501 through 1508 et seq.; and
(7) providing a formal procedure for processing the appeals and grievances of employees without discrimination, coercion, restraint, or reprisal.
Amended by Chapter 15, 2023 General Session
2023 Utah Code › Title 17B - Limited Purpose Local Government Entities - Special Districts › Chapter 1 - Provisions Applicable to All Special Districts › Part 8 - Special District Personnel Management › Section 804 - Compliance with Labor Code requirements.

Effective 2/27/2023
17B-1-804.
Compliance with Labor Code requirements.
Each special district shall comply with the requirements of Section 34-32-1.1.
Amended by Chapter 15, 2023 General Session
2023 Utah Code › Title 17B - Limited Purpose Local Government Entities - Special Districts › Chapter 1 - Provisions Applicable to All Special Districts › Part 8 - Special District Personnel Management › Section 805 - Human resource management requirement.

Effective 2/27/2023
17B-1-805.
Human resource management requirement.
(1) As used in this section:
(a) "Governing body" means the same as that term is defined in Section 17B-1-201.
(b) "Human resource management duties" means the exercise of human resource management functions and responsibilities, including:
(i) complying with federal and state employment law;
(ii) administering compensation and benefits; and
(iii) ensuring employee safety.
(c) "Human resource management training" means a program designed to instruct an individual on the performance of human resource management duties.
(2) If a special district has full or part-time employees, the governing body shall:
(a) adopt human resource management policies;
(b) assign human resource management duties to one of the district's employees or another person; and
(c) ensure that the employee or person assigned under Subsection (2)(b) receives human resource management training.
Amended by Chapter 15, 2023 General Session
2023 Utah Code › Title 17B - Limited Purpose Local Government Entities - Special Districts › Chapter 1 - Provisions Applicable to All Special Districts › Part 9 - Collection of Service Fees and Charges › Section 901 - Providing and billing for multiple commodities, services, or facilities -- Suspending service to a delinquent customer.

Effective 2/27/2023
17B-1-901.
Providing and billing for multiple commodities, services, or facilities -- Suspending service to a delinquent customer.
(1) If a special district provides more than one commodity, service, or facility, the district may bill for the fees and charges for all commodities, services, and facilities in a single bill.
(2) Regardless of the number of commodities, services, or facilities furnished by a special district, the special district may suspend furnishing any commodity, service, or facility to a customer if the customer fails to pay all fees and charges when due.
(3)
(a) Notwithstanding Subsection (2) and except as provided in Subsection (3)(b), a special district may not suspend furnishing any commodity, service, or facility to a customer if discontinuance of the service is requested by a private third party, including an individual, a private business, or a nonprofit organization, that is not the customer.
(b)
(i) An owner of land or the owner's agent may request that service be temporarily discontinued for maintenance-related activities.
(ii) An owner of land or the owner's agent may not request temporary discontinuance of service under Subsection (3)(b)(i) if the request is for the purpose of debt collection, eviction, or any other unlawful purpose.
Amended by Chapter 15, 2023 General Session
2023 Utah Code › Title 17B - Limited Purpose Local Government Entities - Special Districts › Chapter 1 - Provisions Applicable to All Special Districts › Part 9 - Collection of Service Fees and Charges › Section 902.1 - Interest -- Collection of administrative costs.

Effective 2/27/2023
17B-1-902.1.
Interest -- Collection of administrative costs.
(1)
(a) A special district may charge interest on a past due fee or past due charge.
(b) If a special district charges interest as described in Subsection (1)(b), the special district shall calculate the interest rate for a calendar year:
(i) based on the federal short-term rate determined by the secretary of the treasury under Section 6621, Internal Revenue Code, in effect for the preceding fourth calendar quarter; and
(ii) as simple interest at the rate of eighteen percentage points above the federal short-term rate.
(c) If a special district charges interest on a past due fee collected by the special district, regardless of whether the fee is certified, the special district may charge the interest monthly but may not compound the interest more frequently than annually.
(2)
(a) A special district may charge and collect only one of the following:
(i) a one-time penalty charge not to exceed 8% for a past-due fee; or
(ii) an administrative cost for some or all of the following:
(A) the collection cost of a past due fee or charge;
(B) reasonable attorney fees actually incurred for collection and foreclosure costs, if applicable; and
(C) any other cost.
(b) A special district may not charge interest on an administrative cost.
Amended by Chapter 15, 2023 General Session
2023 Utah Code › Title 17B - Limited Purpose Local Government Entities - Special Districts › Chapter 1 - Provisions Applicable to All Special Districts › Part 9 - Collection of Service Fees and Charges › Section 903 - Authority to require written application for water or sewer service and to terminate for failure to pay -- Limitations.

Effective 2/27/2023
17B-1-903.
Authority to require written application for water or sewer service and to terminate for failure to pay -- Limitations.
(1) A special district that owns or controls a system for furnishing water or providing sewer service or both may:
(a) before furnishing water or providing sewer service to a property, require the property owner or an authorized agent to submit a written application, signed by the owner or an authorized agent, agreeing to pay for all water furnished or sewer service provided to the property, whether occupied by the owner or by a tenant or other occupant, according to the rules and regulations adopted by the special district; and
(b) if a customer fails to pay for water furnished or sewer service provided to the customer's property, discontinue furnishing water or providing sewer service to the property until all amounts for water furnished or sewer service provided are paid, subject to Subsection (2).
(2) Unless a valid lien has been established as provided in Section 17B-1-902, has not been satisfied, and has not been terminated by a sale as provided in Section 17B-1-902, a special district may not:
(a) use a customer's failure to pay for water furnished or sewer service provided to the customer's property as a basis for not furnishing water or providing sewer service to the property after ownership of the property is transferred to a subsequent owner; or
(b) require an owner to pay for water that was furnished or sewer service that was provided to the property before the owner's ownership.
Amended by Chapter 15, 2023 General Session
2023 Utah Code › Title 17B - Limited Purpose Local Government Entities - Special Districts › Chapter 1 - Provisions Applicable to All Special Districts › Part 9 - Collection of Service Fees and Charges › Section 905 - Right of entry on premises of water user.

Effective 2/27/2023
17B-1-905.
Right of entry on premises of water user.
A person authorized by a special district that provides a service from a water system or sewer system may enter upon a premise furnished with or provided that water service or sewer service to:
(1) examine an apparatus related to or used by the water system or sewer system;
(2) examine the amount of water used or wastewater discharged by the water system or sewer system and the manner of use or discharge; or
(3) make a necessary shutoff for vacancy, delinquency, or a violation of a special district rule or regulation relating to the water service or sewer service.
Amended by Chapter 15, 2023 General Session
2023 Utah Code › Title 17B - Limited Purpose Local Government Entities - Special Districts › Chapter 1 - Provisions Applicable to All Special Districts › Part 9 - Collection of Service Fees and Charges › Section 906 - Extraterritorial supply of surplus.

Effective 2/27/2023
17B-1-906.
Extraterritorial supply of surplus.
If a special district runs a surplus product or surplus capacity of a service that the special district is authorized to provide under Section 17B-1-202, the special district may sell or deliver the product or service to others beyond the special district boundaries.
Amended by Chapter 15, 2023 General Session
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 1002 - Limit on special district property tax levy -- Exclusions.

Effective 2/27/2023
17B-1-1002.
Limit on special district property tax levy -- Exclusions.
(1) The rate at which a special district levies a property tax for district operation and maintenance expenses on the taxable value of taxable property within the district may not exceed:
(a) .0008, for a basic special district;
(b) .0004, for a cemetery maintenance district;
(c) .0004, for a drainage district;
(d) .0008, for a fire protection district;
(e) .0008, for an improvement district;
(f) .0005, for a metropolitan water district;
(g) .0004, for a mosquito abatement district;
(h) .0004, for a public transit district;
(i)
(i) .0023, for a service area that:
(A) is located in a county of the first or second class; and
(B)
(I) provides fire protection, paramedic, and emergency services; or
(II) subject to Subsection (3), provides law enforcement services; or
(ii) .0014, for each other service area;
(j) the rates provided in Section 17B-2a-1006, for a water conservancy district; or
(k) .0008 for a municipal services district.
(2) Property taxes levied by a special district are excluded from the limit applicable to that district under Subsection (1) if the taxes are:
(a) levied under Section 17B-1-1103 by a special district, other than a water conservancy district, to pay principal of and interest on general obligation bonds issued by the district;
(b) levied to pay debt and interest owed to the United States; or
(c) levied to pay assessments or other amounts due to a water users association or other public cooperative or private entity from which the district procures water.
(3) A service area described in Subsection (1)(i)(i)(B)(II) may not collect a tax described in Subsection (1)(i)(i) if a municipality or a county having a right to appoint a member to the board of trustees of the service area under Subsection 17B-2a-905(2) assesses on or after November 30 in the year in which the tax is first collected and each subsequent year that the tax is collected:
(a) a generally assessed fee imposed under Section 17B-1-643 for law enforcement services; or
(b) any other generally assessed fee for law enforcement services.
Amended by Chapter 15, 2023 General Session
2023 Utah Code › Title 17B - Limited Purpose Local Government Entities - Special Districts › Chapter 1 - Provisions Applicable to All Special Districts › Part 11 - Special District Bonds › Section 1101 - Provisions applicable to a special district's issuance of bonds.

Effective 2/27/2023
17B-1-1101.
Provisions applicable to a special district's issuance of bonds.
Subject to the provisions of this part:
(1) each special district that issues bonds shall:
(a) issue them as provided in, as applicable:
(i)Title 11, Chapter 14, Local Government Bonding Act; or
(ii)Title 11, Chapter 42, Assessment Area Act; and
(b) receive the benefits of Title 11, Chapter 30, Utah Bond Validation Act; and
(2) each special district that issues refunding bonds shall issue them as provided in Title 11, Chapter 27, Utah Refunding Bond Act.
Amended by Chapter 15, 2023 General Session
2023 Utah Code › Title 17B - Limited Purpose Local Government Entities - Special Districts › Chapter 1 - Provisions Applicable to All Special Districts › Part 11 - Special District Bonds › Section 1103 - Levy to pay for general obligation bonds.

Effective 2/27/2023
17B-1-1103.
Levy to pay for general obligation bonds.
(1)
(a) If a district has issued general obligation bonds, or expects to have debt service payments due on general obligation bonds during the current year, the district's board of trustees may make an annual levy of ad valorem property taxes in order to:
(i) pay the principal of and interest on the general obligation bonds;
(ii) establish a sinking fund for defaults and future debt service on the general obligation bonds; and
(iii) establish a reserve to secure payment of the general obligation bonds.
(b) A levy under Subsection (1)(a) is:
(i) for a water conservancy district, subject to the limit stated in Section 17B-2a-1006; and
(ii) for each other special district, without limitation as to rate or amount.
(2)
(a) Each district that levies a tax under Subsection (1) shall:
(i) levy the tax as a separate and special levy for the specific purposes stated in Subsection (1); and
(ii) apply the proceeds from the levy solely for the purpose of paying the principal of and interest on the general obligation bonds, even though the proceeds may be used to establish or replenish a sinking fund under Subsection (1)(a)(ii) or a reserve under Subsection (1)(a)(iii).
(b) A levy under Subsection (2)(a) is not subject to a priority in favor of a district obligation in existence at the time the bonds were issued.
Amended by Chapter 15, 2023 General Session
2023 Utah Code › Title 17B - Limited Purpose Local Government Entities - Special Districts › Chapter 1 - Provisions Applicable to All Special Districts › Part 11 - Special District Bonds › Section 1104 - Pledge of revenues to pay for bonds.

Effective 2/27/2023
17B-1-1104.
Pledge of revenues to pay for bonds.
Bonds may be payable from and secured by the pledge of all or any specified part of:
(1) the revenues to be derived by the special district from providing its services and from the operation of its facilities and other properties;
(2) sales and use taxes, property taxes, and other taxes;
(3) federal, state, or local grants;
(4) in the case of special assessment bonds, the special assessments pledged to repay the special assessment bonds; and
(5) other money legally available to the district.
Amended by Chapter 15, 2023 General Session
2023 Utah Code › Title 17B - Limited Purpose Local Government Entities - Special Districts › Chapter 1 - Provisions Applicable to All Special Districts › Part 11 - Special District Bonds › Section 1105 - Revenue bonds -- Requirement to impose rates and charges to cover revenue bonds -- Authority to make agreements and covenants to provide for bond repayment.

Effective 2/27/2023
17B-1-1105.
Revenue bonds -- Requirement to impose rates and charges to cover revenue bonds -- Authority to make agreements and covenants to provide for bond repayment.
(1) A special district intending to issue revenue bonds may, but is not required to, submit to district voters for their approval the issuance of the revenue bonds at an election held for that purpose as provided in Title 11, Chapter 14, Local Government Bonding Act.
(2) Each special district that has issued revenue bonds shall impose rates and charges for the services or commodities it provides fully sufficient, along with other sources of district revenues, to carry out all undertakings of the district with respect to its revenue bonds.
(3) A special district that issues revenue bonds may:
(a) agree to pay operation and maintenance expenses of the district from the proceeds of the ad valorem taxes authorized in Subsection 17B-1-103(2)(g); and
(b) for the benefit of bondholders, enter into covenants that:
(i) are permitted by Title 11, Chapter 14, Local Government Bonding Act; and
(ii) provide for other pertinent matters that the board of trustees considers proper to assure the marketability of the bonds.
Amended by Chapter 15, 2023 General Session
2023 Utah Code › Title 17B - Limited Purpose Local Government Entities - Special Districts › Chapter 1 - Provisions Applicable to All Special Districts › Part 11 - Special District Bonds › Section 1106 - Board of trustees required to fix rates to cover district expenses and bonds.

17B-1-1106.
Board of trustees required to fix rates to cover district expenses and bonds.
The board of trustees shall fix the rate or rates for services or commodities provided by the district that will, in conjunction with the proceeds of any maintenance and operation tax and other district revenues:
(1) pay the district's operating expenses;
(2) provide for repairs and depreciation of works owned or operated by the district;
(3) pay the interest on any bonds issued by the district; and
(4) provide, as much as practicable, a sinking or other fund to pay the principal of the bonds as they become due.
Enacted by Chapter 329, 2007 General Session
2023 Utah Code › Title 17B - Limited Purpose Local Government Entities - Special Districts › Chapter 1 - Provisions Applicable to All Special Districts › Part 11 - Special District Bonds › Section 1107 - Ratification of previously issued bonds and previously entered contracts.

Effective 2/27/2023
17B-1-1107.
Ratification of previously issued bonds and previously entered contracts.
All bonds issued or contracts entered into by a special district before April 30, 2007 are ratified, validated, and confirmed and declared to be valid and legally binding obligations of the district in accordance with their terms.
Amended by Chapter 15, 2023 General Session
2023 Utah Code › Title 17B - Limited Purpose Local Government Entities - Special Districts › Chapter 1 - Provisions Applicable to All Special Districts › Part 12 - Special District Validation Proceedings › Section 1201 - Definitions.

Effective 2/27/2023
17B-1-1201.
Definitions.
As used in this part:
(1) "Eligible function" means:
(a) a power conferred on a special district under this title;
(b) a tax or assessment levied by a special district;
(c) an act or proceeding that a special district:
(i) has taken; or
(ii) contemplates taking; or
(d) a district contract, whether already executed or to be executed in the future, including a contract for the acquisition, construction, maintenance, or operation of works for the district.
(2) "Validation order" means a court order adjudicating the validity of an eligible function.
(3) "Validation petition" means a petition requesting a validation order.
(4) "Validation proceedings" means judicial proceedings occurring in district court pursuant to a validation petition.
Amended by Chapter 15, 2023 General Session
2023 Utah Code › Title 17B - Limited Purpose Local Government Entities - Special Districts › Chapter 1 - Provisions Applicable to All Special Districts › Part 12 - Special District Validation Proceedings › Section 1202 - Authority to file a validation petition -- Petition requirements -- Amending or supplementing a validation petition.

Effective 2/27/2023
17B-1-1202.
Authority to file a validation petition -- Petition requirements -- Amending or supplementing a validation petition.
(1) The board of trustees of a special district may at any time file a validation petition.
(2) Each validation petition shall:
(a) describe the eligible function for which a validation order is sought;
(b) set forth:
(i) the facts upon which the validity of the eligible function is founded; and
(ii) any other information or allegations necessary to a determination of the validation petition;
(c) be verified by the chair of the board of trustees; and
(d) be filed in the district court of the county in which the district's principal office is located.
(3) A special district may amend or supplement a validation petition:
(a) at any time before the hearing under Section 17B-1-1203; or
(b) after the hearing under Section 17B-1-1203, with permission of the court.
Amended by Chapter 15, 2023 General Session
2023 Utah Code › Title 17B - Limited Purpose Local Government Entities - Special Districts › Chapter 1 - Provisions Applicable to All Special Districts › Part 12 - Special District Validation Proceedings › Section 1203 - Hearing on a validation petition.

17B-1-1203.
Hearing on a validation petition.
(1) Upon the filing of a validation petition, the district court shall enter an order setting a date, time, and place for a hearing on the validation petition.
(2) A hearing under Subsection (1) may not be held less than 21 days after the filing of the validation petition.
Enacted by Chapter 329, 2007 General Session
2023 Utah Code › Title 17B - Limited Purpose Local Government Entities - Special Districts › Chapter 1 - Provisions Applicable to All Special Districts › Part 12 - Special District Validation Proceedings › Section 1204 - Notice of the hearing on a validation petition -- Amended or supplemented validation petition.

Effective 5/3/2023
17B-1-1204.
Notice of the hearing on a validation petition -- Amended or supplemented validation petition.
(1) Upon the entry of an order under Section 17B-1-1203 setting a hearing on a validation petition, the special district that filed the petition shall publish notice, as a class A notice under Section 63G-30-102, for at least 21 days before the date of the hearing.
(2) Each notice under Subsection (1) shall:
(a) state the date, time, and place of the hearing on the validation petition;
(b) include a general description of the contents of the validation petition; and
(c) if applicable, state the location where a complete copy of a contract that is the subject of the validation petition may be examined.
(3) If a district amends or supplements a validation petition under Subsection 17B-1-1202(3) after publishing and posting notice as required under Subsection (1), the district is not required to publish or post notice again unless required by the court.
Amended by Chapter 15, 2023 General Session
Amended by Chapter 435, 2023 General Session
2023 Utah Code › Title 17B - Limited Purpose Local Government Entities - Special Districts › Chapter 1 - Provisions Applicable to All Special Districts › Part 12 - Special District Validation Proceedings › Section 1205 - Property owner or interested person may appear in validation proceedings -- Failure to appear.

17B-1-1205.
Property owner or interested person may appear in validation proceedings -- Failure to appear.
(1) An owner of property within the district or a person interested in a contract or proposed contract that is the subject of a validation petition may appear and answer or otherwise plead in response to the validation petition:
(a) at any time before the hearing under Section 17B-1-1203; or
(b) within any additional period of time that the district court allows.
(2) If a person fails to appear and answer or otherwise plead in the time allowed under Subsection (1):
(a) the allegations of the validation petition shall be considered admitted by that person; and
(b) that person may not participate in the validation proceedings.
Enacted by Chapter 329, 2007 General Session
2023 Utah Code › Title 17B - Limited Purpose Local Government Entities - Special Districts › Chapter 1 - Provisions Applicable to All Special Districts › Part 12 - Special District Validation Proceedings › Section 1206 - Validation petition hearing -- Validation proceedings.

17B-1-1206.
Validation petition hearing -- Validation proceedings.
(1) At each validation petition hearing, the court shall determine all matters and issues affecting the questions raised by the validation petition.
(2) The district court shall:
(a) advance each matter pertaining to validation proceedings as a matter of immediate public interest and concern; and
(b) hear each matter pertaining to validation proceedings at the earliest practicable moment.
(3) The district court shall disregard each error, irregularity, or omission that does not affect the substantial rights of the parties.
(4) Except as otherwise specified in this part, the Utah Rules of Civil Procedure shall govern validation proceedings in matters of pleading and practice before the district court.
Enacted by Chapter 329, 2007 General Session
2023 Utah Code › Title 17B - Limited Purpose Local Government Entities - Special Districts › Chapter 1 - Provisions Applicable to All Special Districts › Part 12 - Special District Validation Proceedings › Section 1207 - Findings, conclusions, and judgment -- Costs -- Effect of judgment -- Appeal.

Effective 2/27/2023
17B-1-1207.
Findings, conclusions, and judgment -- Costs -- Effect of judgment -- Appeal.
(1) After the hearing under Section 17B-1-1203 on a validation petition, the district court shall:
(a) make and enter written findings of fact and conclusions of law; and
(b) render a judgment as warranted.
(2) A district court may apportion costs among the parties as the court determines appropriate.
(3) A district court judgment adjudicating matters raised by a validation petition:
(a) is binding and conclusive as to the special district and all other parties to the validation proceedings; and
(b) constitutes a permanent injunction against any action or proceeding to contest any matter adjudicated in the validation proceedings.
(4)
(a) Each appeal of a final judgment in validation proceedings shall be filed with the Supreme Court.
(b) An appeal of a final judgment in validation proceedings may be filed only by a party to the validation proceedings.
(c) The appellate court hearing an appeal under this section shall expedite the hearing of the appeal.
Amended by Chapter 15, 2023 General Session