2006 Utah Code - 17-34-3 — Taxes or service charges.

     17-34-3.   Taxes or service charges.
     (1) (a) If a county furnishes the municipal-type services and functions described in Section 17-34-1 to areas of the county outside the limits of incorporated cities or towns, the entire cost of the services or functions so furnished shall be defrayed from funds that the county has derived from:
     (i) taxes that the county may lawfully levy or impose outside the limits of incorporated towns or cities;
     (ii) service charges or fees the county may impose upon the persons benefited in any way by the services or functions; or
     (iii) a combination of these sources.
     (b) As the taxes or service charges or fees are levied and collected, they shall be placed in a special revenue fund of the county and shall be disbursed only for the rendering of the services or functions established in Section 17-34-1 within the unincorporated areas of the county or as provided in Subsection 10-2-121(2).
     (2) For the purpose of levying taxes, service charges, or fees provided in this section, the county legislative body may establish a district or districts in the unincorporated areas of the county.
     (3) Nothing contained in this chapter may be construed to authorize counties to impose or levy taxes not otherwise allowed by law.
     (4) (a) A county required under Subsection 17-34-1(4) to provide advanced life support and paramedic services to the unincorporated area of the county and that previously paid for those services through a countywide levy may increase its levy under Subsection (1)(a)(i) to generate in the unincorporated area of the county the same amount of revenue as the county loses from that area due to the required decrease in the countywide certified tax rate under Subsection 59-2-924(2)(k)(i).
     (b) An increase in tax rate under Subsection (4)(a) is exempt from the notice and hearing requirements of Sections 59-2-918 and 59-2-919.
     (5) Notwithstanding any other provision of this chapter, a county providing fire, paramedic, and police protection services in a designated recreational area, as provided in Subsection 17-34-1(5), may fund those services from the county general fund with revenues derived from both inside and outside the limits of cities and towns, and the funding of those services is not limited to unincorporated area revenues.

Amended by Chapter 9, 2005 Special Session 1