{"data":{"id":"us-ut/utah-code-17b-1-1002","jurisdiction":"us-ut","citation":"Utah Code § 17B-1-1002","heading":"Limit on special district property tax levy -- Exclusions.","body":"(1) The rate at which a special district levies a property tax for district operation and maintenance expenses on the taxable value of taxable property within the district may not exceed:\n(a) .0008, for a basic special district;\n(b) .0004, for a cemetery maintenance district;\n(c) .0004, for a drainage district;\n(d) .0008, for a fire protection district;\n(e) .0008, for an improvement district;\n(f) .0005, for a metropolitan water district;\n(g) .0004, for a mosquito abatement district;\n(h) .0004, for a public transit district;\n(i)\n(i) .0023, for a service area that:\n(A) is located in a county of the first or second class; and\n(B)\n(I) provides fire protection, paramedic, and emergency services; or\n(II) subject to Subsection (3), provides law enforcement services; or\n(ii) .0014, for each other service area;\n(j) the rates provided in Section 17B-2a-1006, for a water conservancy district;\n(k) .0008 for a municipal services district; or\n(l) .0004 for an infrastructure financing district.\n(2) Property taxes levied by a special district are excluded from the limit applicable to that district under Subsection (1) if the taxes are:\n(a) levied under Section 17B-1-1103 by a special district, other than a water conservancy district, to pay principal of and interest on general obligation bonds issued by the district;\n(b) levied to pay debt and interest owed to the United States; or\n(c) levied to pay assessments or other amounts due to a water users association or other public cooperative or private entity from which the district procures water.\n(3) A service area described in Subsection (1)(i)(i)(B)(II) may not collect a tax described in Subsection (1)(i)(i) if a municipality or a county having a right to appoint a member to the board of trustees of the service area under Subsection 17B-2a-905(2) assesses on or after November 30 in the year in which the tax is first collected and each subsequent year that the tax is collected:\n(a) a generally assessed fee imposed under Section 17B-1-643 for law enforcement services; or\n(b) any other generally assessed fee for law enforcement services.","path":["Title 17B Limited Purpose Local Government Entities - Special Districts","Chapter 17B-1 Provisions Applicable to All Special Districts","Part 17B-1-10 Special District Property Tax Levy"],"source_url":"https://le.utah.gov/xcode/Title17B/Chapter1/17B-1-S1002.html","current_through":"2026 General Session","vintage":"","retrieved_at":"2026-09-03T11:34:33Z","sha256":"0a7cf8c74e65e646f9aa64ccf2a5a69b28452384a014fcb9efebe72da3a0f935","source_id":"us-ut","stale":false,"prev":"us-ut/utah-code-17b-1-1001","next":"us-ut/utah-code-17b-1-1003"},"notice":"GroundRules: Original legal text. Not legal advice."}