Utah Code § 17B-2a-608: Limit on property tax authority -- Exceptions.

(1) As used in this section, "elected official" means a metropolitan water district board of trustee member who is elected to the board of trustees by metropolitan water district voters at an election held for that purpose.

(2) The board of trustees of a metropolitan water district may not collect property tax revenue in a tax year beginning on or after January 1, 2015, that would exceed the certified tax rate under Section 59-2-924 unless:

(a) the members of the board of trustees are all elected officials; or

(b) the proposed tax levy has previously been approved by:

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

(ii) the legislative body of each municipality that appoints a member to the board of trustees under Section 17B-2a-604.