59-2-1604 - Additional levies by counties.
59-2-1604. Additional levies by counties.
(1) (a) A county may levy an additional tax to fund state mandated actions to meetlegislative mandates or judicial or administrative orders which relate to promoting the accuratevaluation of property, the establishment and maintenance of uniform assessment levels withinand among counties, and the administration of the property tax system.
(b) An additional rate levied under Subsection (1)(a):
(i) shall be stated on the tax notice;
(ii) may be included on the tax notice with the county levies authorized under Section59-2-1602 as part of the countywide aggregate tax rate;
(iii) may not be included in determining the maximum allowable levy for the county orother taxing entities; and
(iv) is subject to the notice requirements of Section 59-2-919.
(2) (a) A county may levy an additional tax for reappraisal programs that:
(i) are formally adopted by the county legislative body; and
(ii) conform to tax commission rules.
(b) An additional rate levied under Subsection (2)(a):
(i) shall be stated on the tax notice;
(ii) may be included on the tax notice with the county levies authorized under Section59-2-1602 as part of the countywide aggregate tax rate;
(iii) may not be included in determining the maximum allowable levy for the county orother taxing entities; and
(iv) is subject to the notice requirements of Section 59-2-919.
Amended by Chapter 204, 2009 General Session