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United States — Utah Act or statute

United States — Utah legislation

Utah Code § 10-6-133.4, 2019

A city may separately account for property-tax revenues levied for a specific purpose, but if it levies such a tax it must identify the tax and service by ordinance and follow special fund, accounting, collection, and…

Source excerpt

expenditure restrictionsmunicipal financemunicipal taxationproperty taxproperty tax administrationproperty tax levyproperty tax revenuepublic expendituresspecial revenue fundtax ratestax revenue accounting
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

Purpose and legislative effect

“A city may separately account for property-tax revenues levied for a specific purpose, but if it levies such a tax it must identify the tax and service by ordinance and follow special fund, accounting, collection, and expenditure rules.”

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02

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Subsection 10-6-133.4(4)(a)

A city 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 10-6-133.4(4)(a)

Subsection 10-6-133.4(5)

A city that levies a property tax under this section must levy and collect it under the Property Tax Act, account for the revenue under this chapter, and handle it generally the same way as the city's other property taxes, except as provided in Subsections (2)…

Section 10-6-133.4(5)

Subsection 10-6-133.4(5)(c)

The city must levy, collect, and account for tax revenues in the same general manner used for its other property taxes.

Section 10-6-133.4(5)(c)

04

Source and current-law status

In force source record

Source record from le.utah.gov · Enacted 2019

In force

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Showing 15 of 15 provisions

Provision 15
§ 10-6-133.4Property taxes levied for specified services -- Special revenue fund -- Limitations on use -- Collection, accounting, and expenditures.Provision

Source excerpt

A city may separately account for property-tax revenues levied for a specific purpose, but if it levies such a tax it must identify the tax and service by ordinance and follow special fund, accounting, collection, and expenditure rules.

Property taxes levied for specified services -- Special revenue fund -- Limitations on use -- Collection, accounting, and expenditures. A city 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 city that levies the property tax shall indicate through ordinance: that the city levies the tax under this section; and the specific service for which the city levies the tax. A property tax levied under this section is subject to the maximum rate a city may levy for property taxes under Section 10-6-133 . A city 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 city 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 city created the special revenue fund. Except as provided in Subsections (2) and (4) , a city 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 city's other property taxes.
Section 10-6-133.4Verify source
§ 10-6-133.4(1)Subsection 10-6-133.4(1)Provision

Source excerpt

A city may keep property-tax revenues separate when the tax is lawfully levied for a specific purpose and the section applies.

A city 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 10-6-133.4(1)Verify source
§ 10-6-133.4(2)Subsection 10-6-133.4(2)Provision

Source excerpt

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

To levy a property tax under this section, the legislative body of the city that levies the property tax shall indicate through ordinance: that the city levies the tax under this section; and the specific service for which the city levies the tax.
Section 10-6-133.4(2)Verify source
§ 10-6-133.4(2)(a)Subsection 10-6-133.4(2)(a)Provision

Source excerpt

The city levies the tax under this section.

that the city levies the tax under this section; and
Section 10-6-133.4(2)(a)Verify source
§ 10-6-133.4(2)(b)Subsection 10-6-133.4(2)(b)Provision

Source excerpt

the specific service for which the city levies the tax.

the specific service for which the city levies the tax.
Section 10-6-133.4(2)(b)Verify source
§ 10-6-133.4(3)Subsection 10-6-133.4(3)Provision

Source excerpt

A property tax under this section is limited by the maximum rate a city may levy under Section 10-6-133.

A property tax levied under this section is subject to the maximum rate a city may levy for property taxes under Section 10-6-133 .
Section 10-6-133.4(3)Verify source
§ 10-6-133.4(4)Subsection 10-6-133.4(4)Provision

Source excerpt

A city 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 city 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 city 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 city created the special revenue fund.
Section 10-6-133.4(4)Verify source
§ 10-6-133.4(4)(a)Subsection 10-6-133.4(4)(a)Provision

Source excerpt

A city 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 city 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 10-6-133.4(4)(a)Verify source
§ 10-6-133.4(4)(a)(i)Subsection 10-6-133.4(4)(a)(i)Provision

Source excerpt

create a special revenue fund to hold the revenues collected under this section; and

create a special revenue fund to hold the revenues collected under this section; and
Section 10-6-133.4(4)(a)(i)Verify source
§ 10-6-133.4(4)(a)(ii)Subsection 10-6-133.4(4)(a)(ii)Provision

Source excerpt

Deposit the tax revenues into the special revenue fund described in Subsection (4)(a)(i).

deposit revenues collected from that tax into the special revenue fund described in Subsection (4)(a)(i) .
Section 10-6-133.4(4)(a)(ii)Verify source
§ 10-6-133.4(4)(b)Subsection 10-6-133.4(4)(b)Provision

Source excerpt

A city may spend revenues from a specified special revenue fund only for purposes solely related to the service for which the fund was created.

A city 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 city created the special revenue fund.
Section 10-6-133.4(4)(b)Verify source
§ 10-6-133.4(5)Subsection 10-6-133.4(5)Provision

Source excerpt

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

Except as provided in Subsections (2) and (4) , a city 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 city's other property taxes.
Section 10-6-133.4(5)Verify source
§ 10-6-133.4(5)(a)Subsection 10-6-133.4(5)(a)Provision

Source excerpt

The tax must be levied and collected in accordance with Title 59, Chapter 2, the Property Tax Act.

levy and collect the tax in accordance with Title 59, Chapter 2, Property Tax Act ;
Section 10-6-133.4(5)(a)Verify source
§ 10-6-133.4(5)(b)Subsection 10-6-133.4(5)(b)Provision

Source excerpt

An unspecified actor must account for revenues derived from the tax under this chapter.

account for revenues derived from the tax in accordance with this chapter; and
Section 10-6-133.4(5)(b)Verify source
§ 10-6-133.4(5)(c)Subsection 10-6-133.4(5)(c)Provision

Source excerpt

The city must levy, collect, and account for tax revenues in the same general manner used for its other property taxes.

levy and collect and account for revenues derived from the tax in the same general manner as for the city's other property taxes.
Section 10-6-133.4(5)(c)Verify source

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