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United States — Utah Act or statute

United States — Utah legislation

Utah Code § 10-6-133.5, 2019

A city may levy property taxes for the listed purposes, subject to specific annual caps and fund-use rules.

Source excerpt

hospital ownership or operationlibrary fundinglocal taxationmunicipal financemunicipal taxationproperty taxproperty tax levy collectionpublic facilitiespublic financepublic librariesspecial fundtax administrationwastewater treatmentwater and wastewater infrastructurewater system fundingwater 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 city may levy property taxes for the listed purposes, subject to specific annual caps and fund-use rules.”

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Subsection 10-6-133.5(5)

A qualifying city may levy an annual library tax, up to .001 of taxable value, and may levy additional taxes to pay library bonds and interest.

Section 10-6-133.5(5)

Subsection 10-6-133.5(5)(d)

The city library fund must receive a portion of several listed fees, following the procedures in the cited sections.

Section 10-6-133.5(5)(d)

Subsection 10-6-133.5(5)(d)(v)

the uniform fee described in Section 72-10-110.5 , in accordance with the procedures established in Section 72-10-110.5 .

Section 10-6-133.5(5)(d)(v)

04

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In force source record

Source record from le.utah.gov · Enacted 2019

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Showing 23 of 23 provisions

Provision 23
§ 10-6-133.5Property tax levy for culinary water, wastewater treatment, hospitals, recreational facilities, and libraries.Provision

Source excerpt

A city may levy property taxes for the listed purposes, subject to specific annual caps and fund-use rules.

Property tax levy for culinary water, wastewater treatment, hospitals, recreational facilities, and libraries. A city may levy a property tax for a purpose described in this section in accordance with this section. A city 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 city. The city 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 city's drinking water; or construct facilities to treat and dispose of the city's wastewater. The city 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 Subsection (1) . The city shall make and collect the levy described in this Subsection (2) in the same manner as the city levies and collects other property taxes. A city of the third, fourth, or fifth class 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 city 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 . A city that establishes or maintains a public library under Title 9, Chapter 7, Part 4, City Libraries , may levy annually a tax not to exceed .001 of taxable value of taxable property in the city. If bonds are issued for a library described in Subsection (5)(a) to purchase a site, or construct or furnish a building, the city may levy taxes sufficient for the payment of the bonds and any interest on the bonds. The city shall, for the taxes described in Subsection (5)(a) or (b) : levy and collect the taxes in the same manner as other general taxes of the city; and deposit revenues from the tax into a city library fund. The city library fund described in Subsection (5)(c) shall receive a portion of: the statewide uniform fee described in Section 59-2-405 , in accordance with the procedures established in Section 59-2-405 ; the statewide uniform fee described in Section 59-2-405.1 , in accordance with the procedures established in Section 59-2-405.1 ; the uniform statewide fee described in Section 59-2-405.2 , in accordance with the procedures established in Section 59-2-405.2 ; the uniform statewide fee described in Section 59-2-405.3 , in accordance with the procedures established in Section 59-2-405.3 ; and the uniform fee described in Section 72-10-110.5 , in accordance with the procedures established in Section 72-10-110.5 .
Section 10-6-133.5Verify source
§ 10-6-133.5(1)Subsection 10-6-133.5(1)Provision

Source excerpt

A city may levy a property tax for a purpose described in this section, so long as it follows this section.

A city may levy a property tax for a purpose described in this section in accordance with this section.
Section 10-6-133.5(1)Verify source
§ 10-6-133.5(2)Subsection 10-6-133.5(2)Provision

Source excerpt

Certain cities may levy an annual property tax up to .0008 per dollar of taxable value, must deposit the revenue into a special fund, and must use it only for specified water or wastewater facilities.

A city 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 city. The city 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 city's drinking water; or construct facilities to treat and dispose of the city's wastewater. The city 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 Subsection (1) . The city shall make and collect the levy described in this Subsection (2) in the same manner as the city levies and collects other property taxes.
Section 10-6-133.5(2)Verify source
§ 10-6-133.5(2)(a)Subsection 10-6-133.5(2)(a)Provision

Source excerpt

A qualifying city may levy an annual tax of up to .0008 per dollar of taxable value on taxable property in the city.

A city 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 city.
Section 10-6-133.5(2)(a)Verify source
§ 10-6-133.5(2)(b)Subsection 10-6-133.5(2)(b)Provision

Source excerpt

The city must put the levy revenue into a special fund and may use it only for water purification or wastewater treatment/disposal facilities.

The city 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 city's drinking water; or construct facilities to treat and dispose of the city's wastewater.
Section 10-6-133.5(2)(b)Verify source
§ 10-6-133.5(2)(b)(i)Subsection 10-6-133.5(2)(b)(i)Provision

Source excerpt

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

finance the construction of facilities to purify the city's drinking water; or
Section 10-6-133.5(2)(b)(i)Verify source
§ 10-6-133.5(2)(b)(ii)Subsection 10-6-133.5(2)(b)(ii)Provision

Source excerpt

construct facilities to treat and dispose of the city's wastewater.

construct facilities to treat and dispose of the city's wastewater.
Section 10-6-133.5(2)(b)(ii)Verify source
§ 10-6-133.5(2)(c)Subsection 10-6-133.5(2)(c)Provision

Source excerpt

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

The city 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 Subsection (1) .
Section 10-6-133.5(2)(c)Verify source
§ 10-6-133.5(2)(d)Subsection 10-6-133.5(2)(d)Provision

Source excerpt

The city must make and collect the levy described in this subsection using the same manner used for other property taxes.

The city shall make and collect the levy described in this Subsection (2) in the same manner as the city levies and collects other property taxes.
Section 10-6-133.5(2)(d)Verify source
§ 10-6-133.5(3)Subsection 10-6-133.5(3)Provision

Source excerpt

A third-, fourth-, or fifth-class city may levy a tax up to .001 per dollar of taxable value to own or operate a hospital under Section 10-8-90.

A city of the third, fourth, or fifth class 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 10-6-133.5(3)Verify source
§ 10-6-133.5(4)Subsection 10-6-133.5(4)Provision

Source excerpt

A city’s governing body may annually appropriate and raise money by taxation for certain recreational facilities or related services, subject to Section 11-2-7.

The governing body of a city 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 10-6-133.5(4)Verify source
§ 10-6-133.5(5)Subsection 10-6-133.5(5)Provision

Source excerpt

A qualifying city may levy an annual library tax, up to .001 of taxable value, and may levy additional taxes to pay library bonds and interest.

A city that establishes or maintains a public library under Title 9, Chapter 7, Part 4, City Libraries , may levy annually a tax not to exceed .001 of taxable value of taxable property in the city. If bonds are issued for a library described in Subsection (5)(a) to purchase a site, or construct or furnish a building, the city may levy taxes sufficient for the payment of the bonds and any interest on the bonds. The city shall, for the taxes described in Subsection (5)(a) or (b) : levy and collect the taxes in the same manner as other general taxes of the city; and deposit revenues from the tax into a city library fund. The city library fund described in Subsection (5)(c) shall receive a portion of: the statewide uniform fee described in Section 59-2-405 , in accordance with the procedures established in Section 59-2-405 ; the statewide uniform fee described in Section 59-2-405.1 , in accordance with the procedures established in Section 59-2-405.1 ; the uniform statewide fee described in Section 59-2-405.2 , in accordance with the procedures established in Section 59-2-405.2 ; the uniform statewide fee described in Section 59-2-405.3 , in accordance with the procedures established in Section 59-2-405.3 ; and the uniform fee described in Section 72-10-110.5 , in accordance with the procedures established in Section 72-10-110.5 .
Section 10-6-133.5(5)Verify source
§ 10-6-133.5(5)(a)Subsection 10-6-133.5(5)(a)Provision

Source excerpt

A qualifying city may levy an annual tax up to .001 of taxable value on taxable property in the city.

A city that establishes or maintains a public library under Title 9, Chapter 7, Part 4, City Libraries , may levy annually a tax not to exceed .001 of taxable value of taxable property in the city.
Section 10-6-133.5(5)(a)Verify source
§ 10-6-133.5(5)(b)Subsection 10-6-133.5(5)(b)Provision

Source excerpt

If bonds are issued for a library in Subsection (5)(a), the city may levy taxes to pay the bonds and interest.

If bonds are issued for a library described in Subsection (5)(a) to purchase a site, or construct or furnish a building, the city may levy taxes sufficient for the payment of the bonds and any interest on the bonds.
Section 10-6-133.5(5)(b)Verify source
§ 10-6-133.5(5)(c)Subsection 10-6-133.5(5)(c)Provision

Source excerpt

The city shall, for the taxes described in Subsection (5)(a) or (b) : levy and collect the taxes in the same manner as other general taxes of the city; and deposit revenues from the tax into a city library fund.

The city shall, for the taxes described in Subsection (5)(a) or (b) : levy and collect the taxes in the same manner as other general taxes of the city; and deposit revenues from the tax into a city library fund.
Section 10-6-133.5(5)(c)Verify source
§ 10-6-133.5(5)(c)(i)Subsection 10-6-133.5(5)(c)(i)Provision

Source excerpt

The city must levy and collect the taxes in the same manner as other general city taxes.

levy and collect the taxes in the same manner as other general taxes of the city; and
Section 10-6-133.5(5)(c)(i)Verify source
§ 10-6-133.5(5)(c)(ii)Subsection 10-6-133.5(5)(c)(ii)Provision

Source excerpt

Tax revenues must be deposited into a city library fund.

deposit revenues from the tax into a city library fund.
Section 10-6-133.5(5)(c)(ii)Verify source
§ 10-6-133.5(5)(d)Subsection 10-6-133.5(5)(d)Provision

Source excerpt

The city library fund must receive a portion of several listed fees, following the procedures in the cited sections.

The city library fund described in Subsection (5)(c) shall receive a portion of: the statewide uniform fee described in Section 59-2-405 , in accordance with the procedures established in Section 59-2-405 ; the statewide uniform fee described in Section 59-2-405.1 , in accordance with the procedures established in Section 59-2-405.1 ; the uniform statewide fee described in Section 59-2-405.2 , in accordance with the procedures established in Section 59-2-405.2 ; the uniform statewide fee described in Section 59-2-405.3 , in accordance with the procedures established in Section 59-2-405.3 ; and the uniform fee described in Section 72-10-110.5 , in accordance with the procedures established in Section 72-10-110.5 .
Section 10-6-133.5(5)(d)Verify source
§ 10-6-133.5(5)(d)(i)Subsection 10-6-133.5(5)(d)(i)Provision

Source excerpt

the statewide uniform fee described in Section 59-2-405 , in accordance with the procedures established in Section 59-2-405 ;

the statewide uniform fee described in Section 59-2-405 , in accordance with the procedures established in Section 59-2-405 ;
Section 10-6-133.5(5)(d)(i)Verify source
§ 10-6-133.5(5)(d)(ii)Subsection 10-6-133.5(5)(d)(ii)Provision

Source excerpt

the statewide uniform fee described in Section 59-2-405.1 , in accordance with the procedures established in Section 59-2-405.1 ;

the statewide uniform fee described in Section 59-2-405.1 , in accordance with the procedures established in Section 59-2-405.1 ;
Section 10-6-133.5(5)(d)(ii)Verify source
§ 10-6-133.5(5)(d)(iii)Subsection 10-6-133.5(5)(d)(iii)Provision

Source excerpt

the uniform statewide fee described in Section 59-2-405.2 , in accordance with the procedures established in Section 59-2-405.2 ;

the uniform statewide fee described in Section 59-2-405.2 , in accordance with the procedures established in Section 59-2-405.2 ;
Section 10-6-133.5(5)(d)(iii)Verify source
§ 10-6-133.5(5)(d)(iv)Subsection 10-6-133.5(5)(d)(iv)Provision

Source excerpt

the uniform statewide fee described in Section 59-2-405.3 , in accordance with the procedures established in Section 59-2-405.3 ; and

the uniform statewide fee described in Section 59-2-405.3 , in accordance with the procedures established in Section 59-2-405.3 ; and
Section 10-6-133.5(5)(d)(iv)Verify source
§ 10-6-133.5(5)(d)(v)Subsection 10-6-133.5(5)(d)(v)Provision

Source excerpt

the uniform fee described in Section 72-10-110.5 , in accordance with the procedures established in Section 72-10-110.5 .

the uniform fee described in Section 72-10-110.5 , in accordance with the procedures established in Section 72-10-110.5 .
Section 10-6-133.5(5)(d)(v)Verify source

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