Utah Code § 17-78-407: County funding for a fixed guideway.

(1) For purposes of this section, "fixed guideway" means a public transit facility that uses and occupies:

(a) rail for the use of public transit; or

(b) a separate right-of-way for the use of public transit.

(2)

(a) Except as provided in Subsection (2)(b), a county legislative body may not levy a property tax or expend revenues from uniform fees or any tax or fee imposed in lieu of a property tax, to purchase, erect, repair, rebuild, maintain, or otherwise fund a fixed guideway.

(b) Subsection (2)(a) does not apply to a property tax levy imposed by a county for the purpose of paying for bonds if:

(i) before January 1, 2007, the bonds were issued or approved by voters for issuance to fund a fixed guideway; and

(ii) the county does not impose a sales and use tax authorized by Section 59-12-2217.