2011 Utah Code
Title 17B Limited Purpose Local Government Entities - Local Districts
Chapter 2a Provisions Applicable to Different Types of Local Districts
Section 1009 Limit on property tax authority -- Exceptions.

17B-2a-1009. Limit on property tax authority -- Exceptions.
(1) As used in this section, "elected official" means a water conservancy district board of trustee member who:
(a) is elected to the board of trustees by water conservancy district voters at an election held for that purpose;
(b) holds, at the time of appointment to the board of trustees, an elected position with a municipality, county, or local district that is partially or completely included within the boundaries of the water conservancy district; or
(c) is appointed in accordance with Subsection 17B-1-303(5) or 17B-1-306(4)(f) or (g).
(2) The board of trustees of a water conservancy district may not collect property tax revenue in a tax year beginning on or after January 1, 2015, that would exceed the certified tax rate under Section 59-2-924 unless:
(a) the members of the board of trustees are all elected officials;
(b) the majority of the board of trustees are elected officials; or
(c) the proposed tax levy has previously been approved by:
(i) a majority of the water conservancy district voters at an election held for that purpose; or
(ii) for a district described in Subsection 17B-2a-1005(2)(b), the appointing authority.