{"data":{"id":"us-ut/utah-code-17b-2a-1009","jurisdiction":"us-ut","citation":"Utah Code § 17B-2a-1009","heading":"Limit on property tax authority -- Exceptions.","body":"(1) As used in this section:\n(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.\n(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.\n(2)\n(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:\n(i) an elected board of trustees;\n(ii) subject to Subsection (2)(b), an appointed board of trustees;\n(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\n(iv) for a district described in Subsection 17B-2a-1005(2)(b), the appointing authority.\n(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.","path":["Title 17B Limited Purpose Local Government Entities - Special Districts","Chapter 17B-2a Provisions Applicable to Different Types of Special Districts","Part 17B-2a-10 Water Conservancy District Act"],"source_url":"https://le.utah.gov/xcode/Title17B/Chapter2a/17B-2a-S1009.html","current_through":"2026 General Session","vintage":"","retrieved_at":"2026-09-03T11:34:33Z","sha256":"40a6291f46d200e4df7ee1c0d472fb45b8cebd038fdbd620c8a7a09a7b50fe04","source_id":"us-ut","stale":false,"prev":"us-ut/utah-code-17b-2a-1008","next":"us-ut/utah-code-17b-2a-1010"},"notice":"GroundRules: Original legal text. Not legal advice."}