2006 Utah Code - 17A-2-1044 — Annual tax levy -- Election.

     17A-2-1044.   Annual tax levy -- Election.
     Before June 22, the board of trustees of the district shall, by resolution, determine the amount of money necessary to be raised by taxation during the fiscal year beginning January 1 next preceding to pay the district's operating needs and obligations for the fiscal year, and to recommend to the governing body of each county within the district the rate of taxation for the areas within the district. Upon receipt of the resolution by the board of trustees of the district, the governing body of each county may levy a tax not to exceed .0004 per dollar of taxable value of taxable property within the district. This tax may not be imposed unless the county legislative body has provided by resolution to submit the proposed tax to a general election within the county in which all electors situated both within and without the incorporated areas of the county may participate and a majority of the electors voting on the proposal have approved it. The county legislative body shall cause 15 days notice of the election to be given in the manner provided by law for giving notice of general elections. The election shall be held, its results canvassed, and the returns made under the provisions of the general election laws. If a majority of the electors voting on the proposal to impose the additional tax have approved the proposal, the additional tax shall become effective on the date fixed by the governing body.

Amended by Chapter 254, 2000 General Session