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United States — Utah Act or statute

United States — Utah legislation

Utah Code § 10-5-112.5, 2019

A town may levy property taxes for specified purposes, including water, wastewater, hospitals, and recreational facilities, subject to stated caps and conditions.

Source excerpt

hospital ownership or operationmunicipal appropriationsmunicipal facilities fundingmunicipal taxationproperty taxproperty tax levypublic utilitiesrecreational facilitiesspecial fundtax rate capwastewaterwastewater infrastructure fundingwater infrastructure fundingwater treatmentwater utilities
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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“A town may levy property taxes for specified purposes, including water, wastewater, hospitals, and recreational facilities, subject to stated caps and conditions.”

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02

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Subsection 10-5-112.5(2)(a)

A qualifying town may levy an annual tax, capped at .0008 per dollar of taxable value of taxable property in the town.

Section 10-5-112.5(2)(a)

Subsection 10-5-112.5(2)(d)

The town must make and collect the levy described in Subsection (2) the same way it makes and collects other property taxes.

Section 10-5-112.5(2)(d)

Subsection 10-5-112.5(4)

A town’s governing body may annually appropriate and raise by taxation money for certain recreation-related expenses.

Section 10-5-112.5(4)

04

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In force source record

Source record from le.utah.gov · Enacted 2019

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Showing 11 of 11 provisions

Provision 11
§ 10-5-112.5Property tax levy for culinary water, wastewater treatment, hospitals, and recreational facilities.Provision

Source excerpt

A town may levy property taxes for specified purposes, including water, wastewater, hospitals, and recreational facilities, subject to stated caps and conditions.

Property tax levy for culinary water, wastewater treatment, hospitals, and recreational facilities. A town may levy a property tax for a purpose described in this section. A town that is not in an improvement district created to establish and maintain a wastewater collection, treatment, or disposal system or a system for the supply, treatment, or distribution of water under Title 17B, Chapter 2a, Part 4, Improvement District Act , may levy a tax annually not to exceed .0008 per dollar of taxable value of taxable property in the town. The town shall place revenue raised by the levy described in Subsection (2)(a) in a special fund and may only use the revenue to: finance the construction of facilities to purify the town's drinking water; or construct facilities to treat and dispose of the town's wastewater. The town may accumulate from year to year and reserve in the special fund described in Subsection (2)(b) the revenue collected through the levy described in this Subsection (2) . The town shall make and collect the levy described in this Subsection (2) in the same manner as the town levies and collects other property taxes. A town may levy a tax not exceeding .001 per dollar of taxable value of taxable property to own or operate a hospital under Section 10-8-90 . The governing body of a town may, under Section 11-2-7 , annually appropriate and cause to be raised by taxation, money to cover an expense described in Section 11-2-7 for the provision of recreational facilities or other services described in Title 11, Chapter 2, Playgrounds .
Section 10-5-112.5Verify source
§ 10-5-112.5(1)Subsection 10-5-112.5(1)Provision

Source excerpt

A town may levy a property tax for a purpose described in this section.

A town may levy a property tax for a purpose described in this section.
Section 10-5-112.5(1)Verify source
§ 10-5-112.5(2)Subsection 10-5-112.5(2)Provision

Source excerpt

Some towns may levy an annual property tax up to .0008 per dollar of taxable value if they are not in certain improvement districts.

A town that is not in an improvement district created to establish and maintain a wastewater collection, treatment, or disposal system or a system for the supply, treatment, or distribution of water under Title 17B, Chapter 2a, Part 4, Improvement District Act , may levy a tax annually not to exceed .0008 per dollar of taxable value of taxable property in the town. The town shall place revenue raised by the levy described in Subsection (2)(a) in a special fund and may only use the revenue to: finance the construction of facilities to purify the town's drinking water; or construct facilities to treat and dispose of the town's wastewater. The town may accumulate from year to year and reserve in the special fund described in Subsection (2)(b) the revenue collected through the levy described in this Subsection (2) . The town shall make and collect the levy described in this Subsection (2) in the same manner as the town levies and collects other property taxes.
Section 10-5-112.5(2)Verify source
§ 10-5-112.5(2)(a)Subsection 10-5-112.5(2)(a)Provision

Source excerpt

A qualifying town may levy an annual tax, capped at .0008 per dollar of taxable value of taxable property in the town.

A town that is not in an improvement district created to establish and maintain a wastewater collection, treatment, or disposal system or a system for the supply, treatment, or distribution of water under Title 17B, Chapter 2a, Part 4, Improvement District Act , may levy a tax annually not to exceed .0008 per dollar of taxable value of taxable property in the town.
Section 10-5-112.5(2)(a)Verify source
§ 10-5-112.5(2)(b)Subsection 10-5-112.5(2)(b)Provision

Source excerpt

The town must deposit levy revenue into a special fund and may use it only for water-purification facilities or wastewater treatment and disposal facilities.

The town shall place revenue raised by the levy described in Subsection (2)(a) in a special fund and may only use the revenue to: finance the construction of facilities to purify the town's drinking water; or construct facilities to treat and dispose of the town's wastewater.
Section 10-5-112.5(2)(b)Verify source
§ 10-5-112.5(2)(b)(i)Subsection 10-5-112.5(2)(b)(i)Provision

Source excerpt

finance the construction of facilities to purify the town's drinking water; or

finance the construction of facilities to purify the town's drinking water; or
Section 10-5-112.5(2)(b)(i)Verify source
§ 10-5-112.5(2)(b)(ii)Subsection 10-5-112.5(2)(b)(ii)Provision

Source excerpt

The town must construct facilities to treat and dispose of its wastewater.

construct facilities to treat and dispose of the town's wastewater.
Section 10-5-112.5(2)(b)(ii)Verify source
§ 10-5-112.5(2)(c)Subsection 10-5-112.5(2)(c)Provision

Source excerpt

The town may keep levy revenue from year to year in the special fund described in Subsection (2)(b).

The town may accumulate from year to year and reserve in the special fund described in Subsection (2)(b) the revenue collected through the levy described in this Subsection (2) .
Section 10-5-112.5(2)(c)Verify source
§ 10-5-112.5(2)(d)Subsection 10-5-112.5(2)(d)Provision

Source excerpt

The town must make and collect the levy described in Subsection (2) the same way it makes and collects other property taxes.

The town shall make and collect the levy described in this Subsection (2) in the same manner as the town levies and collects other property taxes.
Section 10-5-112.5(2)(d)Verify source
§ 10-5-112.5(3)Subsection 10-5-112.5(3)Provision

Source excerpt

A town may levy a tax of up to .001 per dollar of taxable value of taxable property to own or operate a hospital under Section 10-8-90.

A town may levy a tax not exceeding .001 per dollar of taxable value of taxable property to own or operate a hospital under Section 10-8-90 .
Section 10-5-112.5(3)Verify source
§ 10-5-112.5(4)Subsection 10-5-112.5(4)Provision

Source excerpt

A town’s governing body may annually appropriate and raise by taxation money for certain recreation-related expenses.

The governing body of a town may, under Section 11-2-7 , annually appropriate and cause to be raised by taxation, money to cover an expense described in Section 11-2-7 for the provision of recreational facilities or other services described in Title 11, Chapter 2, Playgrounds .
Section 10-5-112.5(4)Verify source

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