Utah Code § 17B-2a-1009: Limit on property tax authority -- Exceptions.

(1) As used in this section:

(a) "Appointed board of trustees" means a board of trustees of a water conservancy district that includes a member who is appointed to the board of trustees in accordance with this part.

(b) "Elected board of trustees" means a board of trustees of a water conservancy district that consists entirely of members who are elected to the board of trustees in accordance with this part.

(2)

(a) For a taxable year beginning on or after January 1, 2018, a water conservancy district may not collect property tax revenue that would exceed the certified tax rate under Section 59-2-924 unless the proposed tax levy has been previously approved by:

(i) an elected board of trustees;

(ii) subject to Subsection (2)(b), an appointed board of trustees;

(iii) a majority of the water conservancy district voters who vote in an election held for that purpose on a date specified in Section 20A-1-204; or

(iv) for a district described in Subsection 17B-2a-1005(2)(b), the appointing authority.

(b) For a water conservancy district with an appointed board of trustees, each appointed member of the board of trustees shall comply with the trustee reporting requirements described in Section 17B-1-1003 before the water conservancy district may impose a property tax levy that exceeds the certified tax rate.