17-34-3 - Taxes or service charges.
17-34-3. Taxes or service charges.
(1) (a) If a county furnishes the municipal-type services and functions described inSection 17-34-1 to areas of the county outside the limits of incorporated cities or towns, theentire cost of the services or functions so furnished shall be defrayed from funds that the countyhas derived from:
(i) taxes that the county may lawfully levy or impose outside the limits of incorporatedtowns or cities;
(ii) service charges or fees the county may impose upon the persons benefited in any wayby the services or functions; or
(iii) a combination of these sources.
(b) As the taxes or service charges or fees are levied and collected, they shall be placed ina special revenue fund of the county and shall be disbursed only for the rendering of the servicesor functions established in Section 17-34-1 within the unincorporated areas of the county or asprovided in Subsection 10-2-121(2).
(2) For the purpose of levying taxes, service charges, or fees provided in this section, thecounty legislative body may establish a district or districts in the unincorporated areas of thecounty.
(3) Nothing contained in this chapter may be construed to authorize counties to imposeor levy taxes not otherwise allowed by law.
(4) Notwithstanding any other provision of this chapter, a county providing fire,paramedic, and police protection services in a designated recreational area, as provided inSubsection 17-34-1(5), may fund those services from the county general fund with revenuesderived from both inside and outside the limits of cities and towns, and the funding of thoseservices is not limited to unincorporated area revenues.
Amended by Chapter 61, 2008 General Session
Amended by Chapter 231, 2008 General Session
Amended by Chapter 236, 2008 General Session