17B-1-1002 - Limit on local district property tax levy -- Exclusions.
17B-1-1002. Limit on local district property tax levy -- Exclusions.
(1) The rate at which a local district levies a property tax for district operation andmaintenance expenses on the taxable value of taxable property within the district may notexceed:
(a) .0008, for a basic local 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) provides fire protection, paramedic, and emergency services; or
(ii) .0014, for each other service area; or
(j) the rates provided in Section 17B-2a-1006, for a water conservancy district.
(2) Property taxes levied by a local district are excluded from the limit applicable to thatdistrict under Subsection (1) if the taxes are:
(a) levied under Section 17B-1-1103 by a local district, other than a water conservancydistrict, 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 otherpublic cooperative or private entity from which the district procures water.
Amended by Chapter 360, 2008 General Session