2006 Utah Code - 17A-2-414 — Tax rate -- Limitation.

     17A-2-414.   Tax rate -- Limitation.
     (1) Each year prior to the time the county legislative body fixes and levies taxes for county purposes, the board of trustees of each county service area within the county shall fix the rate of county service area taxes or charges or combination of both and shall certify the rate to the county legislative body.
     (2) Except as provided in Section 17A-2-424, a tax levy rate certified for a county service area under Subsection (1) may not in any year exceed:
     (a) .0023 per dollar of taxable value of taxable property located in the county service area, if the county service area:
     (i) is located in a county of the first class; and
     (ii) provides fire protection, paramedic, and emergency services; or
     (b) for each other county service area, .0014 per dollar of taxable value of taxable property located in the county service area.

Amended by Chapter 13, 2005 Special Session 1