Utah Code § 17B-2a-1410: Property taxes and privilege tax.

(1) All property and assets of the district are exempt from taxation as provided in Section 17B-1-116.

(2) An operator using district-owned facilities is subject to the privilege tax imposed under Title 59, Chapter 4, Privilege Tax.

(3) The district may levy a privilege tax within the service area for district operations and maintenance expenses at a rate not to exceed 0.0023.

(4) Notwithstanding this section, nothing prohibits the district from agreeing to a payment in lieu of taxes in the board's sole discretion.