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2021 Utah Code
Title 10 - Utah Municipal Code
Chapter 5 - Uniform Fiscal Procedures Act for Utah Towns
Section 112.5 - Property tax levy for culinary water, wastewater treatment, hospitals, and recreational facilities.
Universal Citation:
UT Code § 10-5-112.5 (2021)
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Effective 5/14/2019
10-5-112.5. Property tax levy for culinary water, wastewater treatment, hospitals, and recreational facilities.
Enacted by Chapter 301, 2019 General Session
10-5-112.5. Property tax levy for culinary water, wastewater treatment, hospitals, and recreational facilities.
- (1) A town may levy a property tax for a purpose described in this section.
- (2)
- (a) A town that is not in an improvement district created to establish and maintain a wastewater collection, treatment, or disposal system or a system for the supply, treatment, or distribution of water under Title 17B, Chapter 2a, Part 4, Improvement District Act, may levy a tax annually not to exceed .0008 per dollar of taxable value of taxable property in the town.
- (b) The town shall place revenue raised by the levy described in Subsection (2)(a) in a special fund and may only use the revenue to:
- (i) finance the construction of facilities to purify the town's drinking water; or
- (ii) construct facilities to treat and dispose of the town's wastewater.
- (c) The town may accumulate from year to year and reserve in the special fund described in Subsection (2)(b) the revenue collected through the levy described in this Subsection (2).
- (d) The town shall make and collect the levy described in this Subsection (2) in the same manner as the town levies and collects other property taxes.
- (3) A town may levy a tax not exceeding .001 per dollar of taxable value of taxable property to own or operate a hospital under Section 10-8-90.
- (4) The governing body of a town may, under Section 11-2-7, annually appropriate and cause to be raised by taxation, money to cover an expense described in Section 11-2-7 for the provision of recreational facilities or other services described in Title 11, Chapter 2, Playgrounds.
Enacted by Chapter 301, 2019 General Session
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