2006 Utah Code - 17A-2-617 — Annual budget -- Levy, extension, and collection of taxes.

     17A-2-617.   Annual budget -- Levy, extension, and collection of taxes.
     Before June 15 of each year the board of trustees of each fire protection district shall prepare and adopt a budget for the next ensuing calendar year, and certify such budget to the county clerk specifying the amount of such budget to be raised by taxes. The county legislative body shall review such budget, determine the tax levy rate for such district, and in levying general county taxes, levy a tax at such rate for district purposes on all taxable property in the district. Such taxes shall be extended and collected in the manner provided by law for the collection of general county taxes and the proceeds thereof shall as collected be turned over to the treasurer of the district. All laws applicable to the imposition, collection and enforcement of general county taxes, including those pertaining to the allowance of collection fees, to the imposition of penalties for delinquencies and to the sale of property for nonpayment of taxes, shall be applicable to the taxes so levied for the district. The official in charge of the tax and assessment rolls of the county shall keep the rolls in such a manner as to show separately the property on the rolls which lies within the boundaries of each district created under the provisions of this part.

Amended by Chapter 254, 2000 General Session