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United States — Utah Act or statute

United States — Utah legislation

Utah Code § 10-5-112.4, 2019

Property taxes levied for specified services -- Special revenue fund -- Limitations on expenditures. A town may account separately for the revenues derived from a property tax, that is lawfully levied for a specific…

Source excerpt

municipal taxationordinanceproperty taxproperty tax administrationproperty tax collectionpublic expenditurespublic financerevenue collectionspecial revenue fundtax rates
Jurisdiction
United States — Utah
Status
In force
Official identity
Year 2019
Dates
Enacted 2019
More statute details
Dates
Enacted 2019
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01

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“Property taxes levied for specified services -- Special revenue fund -- Limitations on expenditures. A town may account separately for the revenues derived from a property tax, that is lawfully levied for a specific purpose, in accordance”

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Subsection 10-5-112.4(4)(a)

A town that collects a property tax under this section shall: create a special revenue fund to hold the revenues collected under this section; and deposit revenues collected from that tax into the special revenue fund described in

Section 10-5-112.4(4)(a)

Subsection 10-5-112.4(5)

A town that levies a property tax under this section must follow the Property Tax Act, account for the revenue under this chapter, and handle the tax and revenue the same way as the town’s other property taxes, except as provided in Subsections (2) and (4).

Section 10-5-112.4(5)

Subsection 10-5-112.4(5)(c)

levy and collect and account for revenues derived from the tax in the same general manner as for the town's other property taxes.

Section 10-5-112.4(5)(c)

04

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In force source record

Source record from le.utah.gov · Enacted 2019

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Showing 15 of 15 provisions

Provision 15
§ 10-5-112.4Property taxes levied for specified services -- Special revenue fund -- Limitations on expenditures.Provision

Source excerpt

Property taxes levied for specified services -- Special revenue fund -- Limitations on expenditures. A town may account separately for the revenues derived from a property tax, that is lawfully levied for a specific purpose, in accordance

Property taxes levied for specified services -- Special revenue fund -- Limitations on expenditures. A town may account separately for the revenues derived from a property tax, that is lawfully levied for a specific purpose, in accordance with this section. To levy a property tax under this section, the legislative body of the town that levies the property tax shall indicate through ordinance: that the town levies the tax under this section; and the specific service for which the town levies the tax. A property tax levied under this section is subject to the maximum rate a town may levy for property taxes under Section 10-5-112 . A town that collects a property tax under this section shall: create a special revenue fund to hold the revenues collected under this section; and deposit revenues collected from that tax into the special revenue fund described in Subsection (4)(a)(i) . A town may only expend revenues from a special revenue fund described in Subsection (4)(a) for a purpose that is solely related to the provision of the service described in Subsection (2)(b) for which the town created the special revenue fund. Except as provided in Subsections (2) and (4) , a town that levies a property tax under this section shall: levy and collect the tax in accordance with Title 59, Chapter 2, Property Tax Act ; account for revenues derived from the tax in accordance with this chapter; and levy and collect and account for revenues derived from the tax in the same general manner as for the town's other property taxes.
Section 10-5-112.4Verify source
§ 10-5-112.4(1)Subsection 10-5-112.4(1)Provision

Source excerpt

A town may separately account for revenue from a property tax levied for a specific purpose.

A town may account separately for the revenues derived from a property tax, that is lawfully levied for a specific purpose, in accordance with this section.
Section 10-5-112.4(1)Verify source
§ 10-5-112.4(2)Subsection 10-5-112.4(2)Provision

Source excerpt

If a town levies a property tax under this section, its legislative body must do so by ordinance and state that the tax is levied under this section and identify the specific service funded.

To levy a property tax under this section, the legislative body of the town that levies the property tax shall indicate through ordinance: that the town levies the tax under this section; and the specific service for which the town levies the tax.
Section 10-5-112.4(2)Verify source
§ 10-5-112.4(2)(a)Subsection 10-5-112.4(2)(a)Provision

Source excerpt

that the town levies the tax under this section; and

that the town levies the tax under this section; and
Section 10-5-112.4(2)(a)Verify source
§ 10-5-112.4(2)(b)Subsection 10-5-112.4(2)(b)Provision

Source excerpt

the specific service for which the town levies the tax.

the specific service for which the town levies the tax.
Section 10-5-112.4(2)(b)Verify source
§ 10-5-112.4(3)Subsection 10-5-112.4(3)Provision

Source excerpt

A property tax levied under this section is subject to the maximum rate a town may levy for property taxes under Section 10-5-112 .

A property tax levied under this section is subject to the maximum rate a town may levy for property taxes under Section 10-5-112 .
Section 10-5-112.4(3)Verify source
§ 10-5-112.4(4)Subsection 10-5-112.4(4)Provision

Source excerpt

A town that collects this property tax must create a special revenue fund, deposit the tax revenues into it, and use the fund only for a purpose related to the service described elsewhere in the section.

A town that collects a property tax under this section shall: create a special revenue fund to hold the revenues collected under this section; and deposit revenues collected from that tax into the special revenue fund described in Subsection (4)(a)(i) . A town may only expend revenues from a special revenue fund described in Subsection (4)(a) for a purpose that is solely related to the provision of the service described in Subsection (2)(b) for which the town created the special revenue fund.
Section 10-5-112.4(4)Verify source
§ 10-5-112.4(4)(a)Subsection 10-5-112.4(4)(a)Provision

Source excerpt

A town that collects a property tax under this section shall: create a special revenue fund to hold the revenues collected under this section; and deposit revenues collected from that tax into the special revenue fund described in

A town that collects a property tax under this section shall: create a special revenue fund to hold the revenues collected under this section; and deposit revenues collected from that tax into the special revenue fund described in Subsection (4)(a)(i) .
Section 10-5-112.4(4)(a)Verify source
§ 10-5-112.4(4)(a)(i)Subsection 10-5-112.4(4)(a)(i)Provision

Source excerpt

A special revenue fund must be created to hold revenues collected under this section.

create a special revenue fund to hold the revenues collected under this section; and
Section 10-5-112.4(4)(a)(i)Verify source
§ 10-5-112.4(4)(a)(ii)Subsection 10-5-112.4(4)(a)(ii)Provision

Source excerpt

The relevant actor must deposit revenues collected from the tax into the special revenue fund named in Subsection (4)(a)(i).

deposit revenues collected from that tax into the special revenue fund described in Subsection (4)(a)(i) .
Section 10-5-112.4(4)(a)(ii)Verify source
§ 10-5-112.4(4)(b)Subsection 10-5-112.4(4)(b)Provision

Source excerpt

A town may spend money from the specified special revenue fund only for a purpose solely related to the service for which the fund was created.

A town may only expend revenues from a special revenue fund described in Subsection (4)(a) for a purpose that is solely related to the provision of the service described in Subsection (2)(b) for which the town created the special revenue fund.
Section 10-5-112.4(4)(b)Verify source
§ 10-5-112.4(5)Subsection 10-5-112.4(5)Provision

Source excerpt

A town that levies a property tax under this section must follow the Property Tax Act, account for the revenue under this chapter, and handle the tax and revenue the same way as the town’s other property taxes, except as provided in Subsections (2) and (4).

Except as provided in Subsections (2) and (4) , a town that levies a property tax under this section shall: levy and collect the tax in accordance with Title 59, Chapter 2, Property Tax Act ; account for revenues derived from the tax in accordance with this chapter; and levy and collect and account for revenues derived from the tax in the same general manner as for the town's other property taxes.
Section 10-5-112.4(5)Verify source
§ 10-5-112.4(5)(a)Subsection 10-5-112.4(5)(a)Provision

Source excerpt

An unspecified authority must levy and collect the tax under Title 59, Chapter 2, Property Tax Act.

levy and collect the tax in accordance with Title 59, Chapter 2, Property Tax Act ;
Section 10-5-112.4(5)(a)Verify source
§ 10-5-112.4(5)(b)Subsection 10-5-112.4(5)(b)Provision

Source excerpt

Account for tax revenues in accordance with this chapter.

account for revenues derived from the tax in accordance with this chapter; and
Section 10-5-112.4(5)(b)Verify source
§ 10-5-112.4(5)(c)Subsection 10-5-112.4(5)(c)Provision

Source excerpt

levy and collect and account for revenues derived from the tax in the same general manner as for the town's other property taxes.

levy and collect and account for revenues derived from the tax in the same general manner as for the town's other property taxes.
Section 10-5-112.4(5)(c)Verify source

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