2021 Utah Code
Title 20A - Election Code
Chapter 7 - Issues Submitted to the Voters
Part 6 - Local Referenda - Procedures
Section 613 - Property tax referendum petition.

Universal Citation: UT Code § 20A-7-613 (2021)
Effective 5/5/2021
20A-7-613. Property tax referendum petition.
  • (1) As used in this section, "certified tax rate" means the same as that term is defined in Section 59-2-924.
  • (2) Except as provided in this section, the requirements of this part apply to a referendum petition challenging a taxing entity's legislative body's vote to impose a tax rate that exceeds the certified tax rate.
  • (3) Notwithstanding Subsection 20A-7-606(1), the sponsors or an agent of the sponsors shall deliver a signed and verified referendum packet to the county clerk of the county in which the packet was circulated before 5 p.m. no later than the earlier of:
    • (a) 30 days after the day on which the first individual signs the packet; or
    • (b) 40 days after the day on which the local clerk complies with Subsection 20A-7-604(2).
  • (4) Notwithstanding Subsections 20A-7-606(2) and (3), the county clerk shall take the actions required in Subsections 20A-7-606(2) and (3) within 10 working days after the day on which the county clerk receives the signed and verified referendum packet as described in Subsection (3).
  • (5) The local clerk shall take the actions required by Section 20A-7-607 within two working days after the day on which the local clerk receives the referendum packets from the county clerk.
  • (6) Notwithstanding Subsection 20A-7-608(2), the local attorney shall prepare the ballot title within two working days after the day on which the referendum petition is declared sufficient for submission to a vote of the people.
  • (7) Notwithstanding Subsection 20A-7-609(2)(c), a referendum that qualifies for the ballot under this section shall appear on the ballot for the earlier of the next regular general election or the next municipal general election unless a special election is called.
  • (8) The election officer shall mail manual ballots on a referendum under this section the later of:
    • (a) the time provided in Section 20A-3a-202 or 20A-16-403; or
    • (b) the time that ballots are prepared for mailing under this section.
  • (9) Section 20A-7-402 does not apply to a referendum described in this section.
  • (10)
    • (a) If a majority of voters does not vote against imposing the tax at a rate calculated to generate the increased revenue budgeted, adopted, and approved by the taxing entity's legislative body:
      • (i) the certified tax rate for the fiscal year during which the referendum petition is filed is its most recent certified tax rate; and
      • (ii) the proposed increased revenues for purposes of establishing the certified tax rate for the fiscal year after the fiscal year described in Subsection (10)(a)(i) are the proposed increased revenues budgeted, adopted, and approved by the taxing entity's legislative body before the filing of the referendum petition.
    • (b) If a majority of voters votes against imposing a tax at the rate established by the vote of the taxing entity's legislative body, the certified tax rate for the taxing entity is the taxing entity's most recent certified tax rate.
    • (c) If the tax rate is set in accordance with Subsection (10)(a)(ii), a taxing entity is not required to comply with the notice and public hearing requirements of Section 59-2-919 if the taxing entity complies with those notice and public hearing requirements before the referendum petition is filed.
  • (11) The ballot title shall, at a minimum, include in substantially this form the following: "Shall the [name of the taxing entity] be authorized to levy a tax rate in the amount sufficient to generate an increased property tax revenue of [amount] for fiscal year [year] as budgeted, adopted, and approved by the [name of the taxing entity].".
  • (12) A taxing entity shall pay the county the costs incurred by the county that are directly related to meeting the requirements of this section and that the county would not have incurred but for compliance with this section.
  • (13)
    • (a) An election officer shall include on a ballot a referendum that has not yet qualified for placement on the ballot, if:
      • (i) sponsors file an application for a referendum described in this section;
      • (ii) the ballot will be used for the election for which the sponsors are attempting to qualify the referendum; and
      • (iii) the deadline for qualifying the referendum for placement on the ballot occurs after the day on which the ballot will be printed.
    • (b) If an election officer includes on a ballot a referendum described in Subsection (13)(a), the ballot title shall comply with Subsection (11).
    • (c) If an election officer includes on a ballot a referendum described in Subsection (13)(a) that does not qualify for placement on the ballot, the election officer shall inform the voters by any practicable method that the referendum has not qualified for the ballot and that votes cast in relation to the referendum will not be counted.


Amended by Chapter 140, 2021 General Session
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