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United States — Utah Act or statute

United States — Utah legislation

Utah Code § 10-6-133

Property tax levy -- Time for setting -- Computation of total levy -- Apportionment of proceeds -- Maximum levy. Before June 22 of each year, or September 1 in the case of a property tax rate increase under Sections…

Source excerpt

general tax purposeslevy reductionmunicipal budgetingmunicipal financemunicipal revenuemunicipal tax levyproperty tax levypublic financetax limits
Jurisdiction
United States — Utah
Status
In force
Dates
Legal dates not recorded
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01

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“Property tax levy -- Time for setting -- Computation of total levy -- Apportionment of proceeds -- Maximum levy. Before June 22 of each year, or September 1 in the case of a property tax rate increase under Sections 59-2-919 through”

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Subsection 10-6-133(1)(a)

Each city’s governing body must set the real and personal property tax levy by ordinance or resolution by June 22 each year, or by September 1 if the increase is under Sections 59-2-919 through 59-2-923.

Section 10-6-133(1)(a)

Subsection 10-6-133(2)

The governing body must determine each fund’s requirements when computing the total levy and must state the amount apportioned to each fund in the levy ordinance or resolution.

Section 10-6-133(2)

Subsection 10-6-133(4)

Proceeds from the levy that are apportioned for special fund purposes must be credited to the appropriate accounts in the applicable special funds.

Section 10-6-133(4)

Subsection 10-6-133(6)

Cities, including charter cities, may not have combined annual levies above .007 per dollar of taxable property value, except for general obligation bond retirement, interest, and taxes expressly authorized in addition.

Section 10-6-133(6)

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Source record from le.utah.gov · Legal dates not recorded

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Showing 9 of 9 provisions

Provision 9
§ 10-6-133Property tax levy -- Time for setting -- Computation of total levy -- Apportionment of proceeds -- Maximum levy.Provision

Source excerpt

Property tax levy -- Time for setting -- Computation of total levy -- Apportionment of proceeds -- Maximum levy. Before June 22 of each year, or September 1 in the case of a property tax rate increase under Sections 59-2-919 through

Property tax levy -- Time for setting -- Computation of total levy -- Apportionment of proceeds -- Maximum levy. Before June 22 of each year, or September 1 in the case of a property tax rate increase under Sections 59-2-919 through 59-2-923 , the governing body of each city, including charter cities, at a regular meeting or special meeting called for that purpose, shall by ordinance or resolution set the real and personal property tax levy for various municipal purposes. Notwithstanding Subsection (1)(a) , the governing body may set the levy at an appropriate later date with the approval of the State Tax Commission. In the governing body's computation of the total levy, the governing body shall determine the requirements of each fund for which property taxes are to be levied and shall specify in the governing body's ordinance or resolution adopting the levy the amount apportioned to each fund. The proceeds of the levy apportioned for city general fund purposes shall be credited as revenue in the city general fund. The proceeds of the levy apportioned for special fund purposes shall be credited to the appropriate accounts in the applicable special funds. For the first fiscal year after the year in which a county imposes a levy under Section 11-46-104 , a city shall reduce the levy imposed under this section for general tax purposes by the amount necessary to offset the revenue described in Subsection 11-46-104(5)(c)(iii) . The combined levies for each city, including charter cities, for all purposes in any year, excluding the retirement of general obligation bonds and the payment of any interest, and taxes expressly authorized by law to be levied in addition, may not exceed .007 per dollar of taxable value of taxable property.
Section 10-6-133Verify source
§ 10-6-133(1)Subsection 10-6-133(1)Provision

Source excerpt

Before June 22 of each year, or September 1 in the case of a property tax rate increase under Sections 59-2-919 through 59-2-923 , the governing body of each city, including charter cities, at a regular meeting or special meeting called

Before June 22 of each year, or September 1 in the case of a property tax rate increase under Sections 59-2-919 through 59-2-923 , the governing body of each city, including charter cities, at a regular meeting or special meeting called for that purpose, shall by ordinance or resolution set the real and personal property tax levy for various municipal purposes. Notwithstanding Subsection (1)(a) , the governing body may set the levy at an appropriate later date with the approval of the State Tax Commission.
Section 10-6-133(1)Verify source
§ 10-6-133(1)(a)Subsection 10-6-133(1)(a)Provision

Source excerpt

Each city’s governing body must set the real and personal property tax levy by ordinance or resolution by June 22 each year, or by September 1 if the increase is under Sections 59-2-919 through 59-2-923.

Before June 22 of each year, or September 1 in the case of a property tax rate increase under Sections 59-2-919 through 59-2-923 , the governing body of each city, including charter cities, at a regular meeting or special meeting called for that purpose, shall by ordinance or resolution set the real and personal property tax levy for various municipal purposes.
Section 10-6-133(1)(a)Verify source
§ 10-6-133(1)(b)Subsection 10-6-133(1)(b)Provision

Source excerpt

The governing body may set the levy later, if the State Tax Commission approves.

Notwithstanding Subsection (1)(a) , the governing body may set the levy at an appropriate later date with the approval of the State Tax Commission.
Section 10-6-133(1)(b)Verify source
§ 10-6-133(2)Subsection 10-6-133(2)Provision

Source excerpt

The governing body must determine each fund’s requirements when computing the total levy and must state the amount apportioned to each fund in the levy ordinance or resolution.

In the governing body's computation of the total levy, the governing body shall determine the requirements of each fund for which property taxes are to be levied and shall specify in the governing body's ordinance or resolution adopting the levy the amount apportioned to each fund.
Section 10-6-133(2)Verify source
§ 10-6-133(3)Subsection 10-6-133(3)Provision

Source excerpt

Money from the levy allocated for city general fund purposes must be credited as revenue in the city general fund.

The proceeds of the levy apportioned for city general fund purposes shall be credited as revenue in the city general fund.
Section 10-6-133(3)Verify source
§ 10-6-133(4)Subsection 10-6-133(4)Provision

Source excerpt

Proceeds from the levy that are apportioned for special fund purposes must be credited to the appropriate accounts in the applicable special funds.

The proceeds of the levy apportioned for special fund purposes shall be credited to the appropriate accounts in the applicable special funds.
Section 10-6-133(4)Verify source
§ 10-6-133(5)Subsection 10-6-133(5)Provision

Source excerpt

A city must reduce its general tax levy for the first fiscal year after a county imposes a levy under Section 11-46-104, by the amount needed to offset certain revenue.

For the first fiscal year after the year in which a county imposes a levy under Section 11-46-104 , a city shall reduce the levy imposed under this section for general tax purposes by the amount necessary to offset the revenue described in Subsection 11-46-104(5)(c)(iii) .
Section 10-6-133(5)Verify source
§ 10-6-133(6)Subsection 10-6-133(6)Provision

Source excerpt

Cities, including charter cities, may not have combined annual levies above .007 per dollar of taxable property value, except for general obligation bond retirement, interest, and taxes expressly authorized in addition.

The combined levies for each city, including charter cities, for all purposes in any year, excluding the retirement of general obligation bonds and the payment of any interest, and taxes expressly authorized by law to be levied in addition, may not exceed .007 per dollar of taxable value of taxable property.
Section 10-6-133(6)Verify source

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