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United States — Utah Act or statute

United States — Utah legislation

Utah Code § 11-14-310

The section requires local political subdivisions to levy and collect ad valorem taxes sufficient to pay general obligation bond principal and interest, and it allows a local school board to use leftover tax revenue for…

Source excerpt

ad valorem tax levyad valorem taxesbond financingbond proceedsbond repaymentdebt servicegeneral obligation bondslienproperty tax levyschool district financingschool district technologyschool financetax administrationtax collectiontax enforcementtax leviestax levytax revenue usetax salestechnology programs
Jurisdiction
United States — Utah
Status
In force
Dates
Legal dates not recorded
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“The section requires local political subdivisions to levy and collect ad valorem taxes sufficient to pay general obligation bond principal and interest, and it allows a local school board to use leftover tax revenue for technology programs after bond payments are made.”

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General obligation bonds -- Levy and collection of taxes.

The section requires local political subdivisions to levy and collect ad valorem taxes sufficient to pay general obligation bond principal and interest, and it allows a local school board to use leftover tax revenue for technology programs after bond payments…

Section 11-14-310

Subsection 11-14-310(1)(a)(ii)

The local political subdivision pledges its full faith and credit to pay principal and interest on its general obligation bonds promptly and on time.

Section 11-14-310(1)(a)(ii)

Subsection 11-14-310(1)(a)(v)

Taxes under Subsection (1)(a)(iv) must be levied and collected by the same officers, at the same time, and in the same manner as other local political subdivision taxes.

Section 11-14-310(1)(a)(v)

Subsection 11-14-310(1)(c)(ii)

A lien under Section 11-14-501 does not attach to certain technology programs or projects funded from the remaining tax revenues described in Subsection (1)(c)(i).

Section 11-14-310(1)(c)(ii)

Subsection 11-14-310(2)(c)

Existing laws on county and municipal tax collection and tax sales apply to the collection of taxes levied under this section.

Section 11-14-310(2)(c)

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

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Showing 18 of 18 provisions

Provision 18

Part 11-14-3

part 11-14-3 Issuance of Bonds

§ 11-14-310General obligation bonds -- Levy and collection of taxes.Provision

Source excerpt

The section requires local political subdivisions to levy and collect ad valorem taxes sufficient to pay general obligation bond principal and interest, and it allows a local school board to use leftover tax revenue for technology programs after bond payments are made.

General obligation bonds -- Levy and collection of taxes. Any bonds issued under this chapter that are not payable solely from revenues other than those derived from ad valorem taxes are full general obligations of the local political subdivision. The local political subdivision's full faith and credit is pledged for the prompt and punctual payment of principal of and interest on the local political subdivision's general obligation bonds. A local political subdivision is required, regardless of any limitations that may otherwise exist on the amount of taxes that the local political subdivision may levy, to provide for the annual levy and collection of ad valorem taxes, without limitation as to the rate or amount, on all taxable property in the local political subdivision fully sufficient for the payment of principal and interest on the local political subdivision's general obligation bonds as the principal and interest become due. If by law ad valorem taxes for the local political subdivision are levied by a board other than its governing body: the taxes shall be levied by the other board; and the local political subdivision shall, each year, provide the levying board with all information necessary to levy the taxes in the required amount. Taxes levied under Subsection (1)(a)(iv) shall be levied and collected by the same officers, at the same time, and in the same manner as are other taxes levied for the local political subdivision. The pledge of the taxes levied under this section shall constitute an automatically arising first lien on the taxes as provided in Section 11-14-501 . A local school board may use revenues remaining from a tax levied under this section for school district technology programs or projects after the principal of and premium and interest on the district's general obligation bonds have been paid for the applicable period for which the taxes were levied. A lien created pursuant to Section 11-14-501 does not attach to any technology programs or projects paid for from the remaining tax revenues under Subsection (1)(c)(i) . If a local political subdivision neglects or fails for any reason to levy or collect or to cause to be levied or collected sufficient taxes for the prompt and punctual payment of such principal and interest, a person in interest may enforce levy and collection of sufficient taxes in a court having jurisdiction of the subject matter. A suit, action, or proceeding brought by a person in interest under Subsection (2)(a) shall be a preferred cause and shall be heard and disposed of without delay. All provisions of the constitution and laws relating to the collection of county and municipal taxes and tax sales apply to and regulate the collection of the taxes levied pursuant to this section, through the officer whose duty it is to collect the taxes and money due the local political subdivision.
Section 11-14-310Verify source
§ 11-14-310(1)Subsection 11-14-310(1)Provision

Source excerpt

A local political subdivision must levy enough ad valorem taxes to pay principal and interest on its general obligation bonds, and may let a school board use leftover tax revenue for technology programs after the bonds for that period are paid.

Any bonds issued under this chapter that are not payable solely from revenues other than those derived from ad valorem taxes are full general obligations of the local political subdivision. The local political subdivision's full faith and credit is pledged for the prompt and punctual payment of principal of and interest on the local political subdivision's general obligation bonds. A local political subdivision is required, regardless of any limitations that may otherwise exist on the amount of taxes that the local political subdivision may levy, to provide for the annual levy and collection of ad valorem taxes, without limitation as to the rate or amount, on all taxable property in the local political subdivision fully sufficient for the payment of principal and interest on the local political subdivision's general obligation bonds as the principal and interest become due. If by law ad valorem taxes for the local political subdivision are levied by a board other than its governing body: the taxes shall be levied by the other board; and the local political subdivision shall, each year, provide the levying board with all information necessary to levy the taxes in the required amount. Taxes levied under Subsection (1)(a)(iv) shall be levied and collected by the same officers, at the same time, and in the same manner as are other taxes levied for the local political subdivision. The pledge of the taxes levied under this section shall constitute an automatically arising first lien on the taxes as provided in Section 11-14-501 . A local school board may use revenues remaining from a tax levied under this section for school district technology programs or projects after the principal of and premium and interest on the district's general obligation bonds have been paid for the applicable period for which the taxes were levied. A lien created pursuant to Section 11-14-501 does not attach to any technology programs or projects paid for from the remaining tax revenues under Subsection (1)(c)(i) .
Section 11-14-310(1)Verify source
§ 11-14-310(1)(a)Subsection 11-14-310(1)(a)Provision

Source excerpt

Local political subdivisions must levy and collect ad valorem taxes sufficient to pay principal and interest on certain general obligation bonds.

Any bonds issued under this chapter that are not payable solely from revenues other than those derived from ad valorem taxes are full general obligations of the local political subdivision. The local political subdivision's full faith and credit is pledged for the prompt and punctual payment of principal of and interest on the local political subdivision's general obligation bonds. A local political subdivision is required, regardless of any limitations that may otherwise exist on the amount of taxes that the local political subdivision may levy, to provide for the annual levy and collection of ad valorem taxes, without limitation as to the rate or amount, on all taxable property in the local political subdivision fully sufficient for the payment of principal and interest on the local political subdivision's general obligation bonds as the principal and interest become due. If by law ad valorem taxes for the local political subdivision are levied by a board other than its governing body: the taxes shall be levied by the other board; and the local political subdivision shall, each year, provide the levying board with all information necessary to levy the taxes in the required amount. Taxes levied under Subsection (1)(a)(iv) shall be levied and collected by the same officers, at the same time, and in the same manner as are other taxes levied for the local political subdivision.
Section 11-14-310(1)(a)Verify source
§ 11-14-310(1)(a)(i)Subsection 11-14-310(1)(a)(i)Provision

Source excerpt

Certain bonds issued under this chapter are treated as full general obligations of the local political subdivision if they are not payable solely from non-ad valorem revenues.

Any bonds issued under this chapter that are not payable solely from revenues other than those derived from ad valorem taxes are full general obligations of the local political subdivision.
Section 11-14-310(1)(a)(i)Verify source
§ 11-14-310(1)(a)(ii)Subsection 11-14-310(1)(a)(ii)Provision

Source excerpt

The local political subdivision pledges its full faith and credit to pay principal and interest on its general obligation bonds promptly and on time.

The local political subdivision's full faith and credit is pledged for the prompt and punctual payment of principal of and interest on the local political subdivision's general obligation bonds.
Section 11-14-310(1)(a)(ii)Verify source
§ 11-14-310(1)(a)(iii)Subsection 11-14-310(1)(a)(iii)Provision

Source excerpt

A local political subdivision must annually levy and collect ad valorem taxes on all taxable property to fully pay principal and interest on its general obligation bonds, without rate or amount limits.

A local political subdivision is required, regardless of any limitations that may otherwise exist on the amount of taxes that the local political subdivision may levy, to provide for the annual levy and collection of ad valorem taxes, without limitation as to the rate or amount, on all taxable property in the local political subdivision fully sufficient for the payment of principal and interest on the local political subdivision's general obligation bonds as the principal and interest become due.
Section 11-14-310(1)(a)(iii)Verify source
§ 11-14-310(1)(a)(iv)Subsection 11-14-310(1)(a)(iv)Provision

Source excerpt

If another board levies ad valorem taxes for a local political subdivision, that board must levy the taxes and the subdivision must give it the information needed to levy the correct amount each year.

If by law ad valorem taxes for the local political subdivision are levied by a board other than its governing body: the taxes shall be levied by the other board; and the local political subdivision shall, each year, provide the levying board with all information necessary to levy the taxes in the required amount.
Section 11-14-310(1)(a)(iv)Verify source
§ 11-14-310(1)(a)(iv)(A)Subsection 11-14-310(1)(a)(iv)(A)Provision

Source excerpt

The taxes shall be levied by the other board.

the taxes shall be levied by the other board; and
Section 11-14-310(1)(a)(iv)(A)Verify source
§ 11-14-310(1)(a)(iv)(B)Subsection 11-14-310(1)(a)(iv)(B)Provision

Source excerpt

Each year, the local political subdivision must provide the levying board with all information needed to levy the taxes in the required amount.

the local political subdivision shall, each year, provide the levying board with all information necessary to levy the taxes in the required amount.
Section 11-14-310(1)(a)(iv)(B)Verify source
§ 11-14-310(1)(a)(v)Subsection 11-14-310(1)(a)(v)Provision

Source excerpt

Taxes under Subsection (1)(a)(iv) must be levied and collected by the same officers, at the same time, and in the same manner as other local political subdivision taxes.

Taxes levied under Subsection (1)(a)(iv) shall be levied and collected by the same officers, at the same time, and in the same manner as are other taxes levied for the local political subdivision.
Section 11-14-310(1)(a)(v)Verify source
§ 11-14-310(1)(b)Subsection 11-14-310(1)(b)Provision

Source excerpt

The pledge of the taxes levied under this section shall constitute an automatically arising first lien on the taxes as provided in Section 11-14-501 .

The pledge of the taxes levied under this section shall constitute an automatically arising first lien on the taxes as provided in Section 11-14-501 .
Section 11-14-310(1)(b)Verify source
§ 11-14-310(1)(c)Subsection 11-14-310(1)(c)Provision

Source excerpt

A local school board may use leftover tax revenue for school district technology programs or projects after bond principal, premium, and interest have been paid for the applicable tax period.

A local school board may use revenues remaining from a tax levied under this section for school district technology programs or projects after the principal of and premium and interest on the district's general obligation bonds have been paid for the applicable period for which the taxes were levied. A lien created pursuant to Section 11-14-501 does not attach to any technology programs or projects paid for from the remaining tax revenues under Subsection (1)(c)(i) .
Section 11-14-310(1)(c)Verify source
§ 11-14-310(1)(c)(i)Subsection 11-14-310(1)(c)(i)Provision

Source excerpt

A local school board may use revenues remaining from a tax levied under this section for school district technology programs or projects after the principal of and premium and interest on the district's general obligation bonds have been

A local school board may use revenues remaining from a tax levied under this section for school district technology programs or projects after the principal of and premium and interest on the district's general obligation bonds have been paid for the applicable period for which the taxes were levied.
Section 11-14-310(1)(c)(i)Verify source
§ 11-14-310(1)(c)(ii)Subsection 11-14-310(1)(c)(ii)Provision

Source excerpt

A lien under Section 11-14-501 does not attach to certain technology programs or projects funded from the remaining tax revenues described in Subsection (1)(c)(i).

A lien created pursuant to Section 11-14-501 does not attach to any technology programs or projects paid for from the remaining tax revenues under Subsection (1)(c)(i) .
Section 11-14-310(1)(c)(ii)Verify source
§ 11-14-310(2)Subsection 11-14-310(2)Provision

Source excerpt

If a local political subdivision neglects or fails for any reason to levy or collect or to cause to be levied or collected sufficient taxes for the prompt and punctual payment of such principal and interest, a person in interest may

If a local political subdivision neglects or fails for any reason to levy or collect or to cause to be levied or collected sufficient taxes for the prompt and punctual payment of such principal and interest, a person in interest may enforce levy and collection of sufficient taxes in a court having jurisdiction of the subject matter. A suit, action, or proceeding brought by a person in interest under Subsection (2)(a) shall be a preferred cause and shall be heard and disposed of without delay. All provisions of the constitution and laws relating to the collection of county and municipal taxes and tax sales apply to and regulate the collection of the taxes levied pursuant to this section, through the officer whose duty it is to collect the taxes and money due the local political subdivision.
Section 11-14-310(2)Verify source
§ 11-14-310(2)(a)Subsection 11-14-310(2)(a)Provision

Source excerpt

If a local political subdivision does not levy or collect enough taxes to pay principal and interest on time, a person in interest may ask a court to enforce that levy and collection.

If a local political subdivision neglects or fails for any reason to levy or collect or to cause to be levied or collected sufficient taxes for the prompt and punctual payment of such principal and interest, a person in interest may enforce levy and collection of sufficient taxes in a court having jurisdiction of the subject matter.
Section 11-14-310(2)(a)Verify source
§ 11-14-310(2)(b)Subsection 11-14-310(2)(b)Provision

Source excerpt

Cases brought by a person in interest under Subsection (2)(a) must be treated as preferred and handled without delay.

A suit, action, or proceeding brought by a person in interest under Subsection (2)(a) shall be a preferred cause and shall be heard and disposed of without delay.
Section 11-14-310(2)(b)Verify source
§ 11-14-310(2)(c)Subsection 11-14-310(2)(c)Provision

Source excerpt

Existing laws on county and municipal tax collection and tax sales apply to the collection of taxes levied under this section.

All provisions of the constitution and laws relating to the collection of county and municipal taxes and tax sales apply to and regulate the collection of the taxes levied pursuant to this section, through the officer whose duty it is to collect the taxes and money due the local political subdivision.
Section 11-14-310(2)(c)Verify source

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