{"data":{"id":"us-ut/utah-code-17b-2a-503","jurisdiction":"us-ut","citation":"Utah Code § 17B-2a-503","heading":"Additional irrigation district powers -- No authority to levy property tax.","body":"(1) In addition to the powers conferred on an irrigation district under Section 17B-1-103, an irrigation district may:\n(a) issue bonds as provided in and subject to Chapter 1, Part 11, Special District Bonds, to carry out the purposes of the district;\n(b) purchase stock of an irrigation, canal, or reservoir company;\n(c) enter upon any land in the district to make a survey and to locate and construct a canal and any necessary lateral;\n(d) convey water rights or other district property to the United States as partial or full consideration under a contract with the United States;\n(e) pursuant to a contract with the United States, lease or rent water to private land, an entryman, or a municipality in the neighborhood of the district;\n(f) if authorized under a contract with the United States, collect money on behalf of the United States in connection with a federal reclamation project and assume the incident duties and liabilities;\n(g) acquire water from inside or outside the state;\n(h) subject to Subsection (2), lease, rent, or sell water not needed by the owners of land within the district:\n(i) to a municipality, corporation, association, or individual inside or outside the district;\n(ii) for irrigation or any other beneficial use; and\n(iii) at a price and on terms that the board considers appropriate; and\n(i) repair a break in a reservoir or canal or remedy any other district disaster.\n(2)\n(a) The term of a lease or rental agreement under Subsection (1)(h) may not exceed five years.\n(b) A vested or prescriptive right to the use of water may not attach to the land because of a lease or rental of water under Subsection (1)(h).\n(3) Notwithstanding Subsection 17B-1-103(2)(g), an irrigation district may not levy a property tax.","path":["Title 17B Limited Purpose Local Government Entities - Special Districts","Chapter 17B-2a Provisions Applicable to Different Types of Special Districts","Part 17B-2a-5 Irrigation District Act"],"source_url":"https://le.utah.gov/xcode/Title17B/Chapter2a/17B-2a-S503.html","current_through":"2026 General Session","vintage":"","retrieved_at":"2026-09-03T11:34:33Z","sha256":"8eaa2f6d43e7b2eb386496ef3fa9ded938f574855dfc9b343ad77eee1aba7030","source_id":"us-ut","stale":false,"prev":"us-ut/utah-code-17b-2a-502","next":"us-ut/utah-code-17b-2a-504"},"notice":"GroundRules: Original legal text. Not legal advice."}