2006 Utah Code - 17A-2-719.5 — Use charges -- Duty of county assessors.

     17A-2-719.5.   Use charges -- Duty of county assessors.
     (1) The board of trustees of the district may impose use charges upon the customers or lands served by the district. The use charges may be based upon the amount of water or electricity received from the district, the area of the land served, or any other reasonable basis determined by the board of trustees. In determining the use charges to be imposed, the board of trustees may consider the cost of maintaining and operating the district, the cost of acquiring, purchasing, constructing, improving, or enlarging district facilities, the cost of issuing and paying debt service on bonds of the district, and the cost of providing for necessary reserves.
     (2) If the district imposes use charges based upon the size of the land served, the district shall notify the county assessor of the charge to be imposed per unit of land or portion thereof served by the district. The county assessor of each county embracing the whole or a part of any irrigation district shall, after determining the size of each parcel of property served by the district, calculate the use charges.
     (3) The board of trustees of the district may divide the district into units and apply different use charges to the various units.
     (4) The use charges imposed under this section may not be calculated on the basis of the value of property and do not constitute ad valorem property taxes or other taxes.

Enacted by Chapter 285, 2002 General Session