{"data":{"id":"us-ut/utah-code-59-1-1602","jurisdiction":"us-ut","citation":"Utah Code § 59-1-1602","heading":"Definitions.","body":"As used in this part:\n(1)\n(a) \"Ballot proposition\" means:\n(i) an opinion question or other question concerning a tax increase submitted to voters for their approval or rejection; or\n(ii) a question submitted to voters concerning the issuance of bonds under Section 11-14-103.\n(b) \"Ballot proposition\" does not include an initiative or referendum authorized under Title 20A, Chapter 7, Issues Submitted to the Voters.\n(2) \"Determination date\" means the date of an election at which a ballot proposition is considered by voters.\n(3) \"Election officer\" is as defined in Section 20A-1-102.\n(4) \"Eligible voter\" means a person who:\n(a) has registered to vote in accordance with Title 20A, Chapter 2, Voter Registration; and\n(b) is a resident of a voting district or precinct within the taxing entity that is holding an election to consider a ballot proposition.\n(5) \"Governing body\" is as defined in Section 59-2-102.\n(6) \"Tax increase\" means:\n(a) for a property tax, the imposition of a property tax rate or increase in a property tax rate if the imposition or increase is required to be submitted to voters for their approval or rejection; or\n(b) for a sales and use tax imposed under Chapter 12, Sales and Use Tax Act, a sales and use tax rate that:\n(i) is not currently imposed; or\n(ii) exceeds the sales and use tax rate that is currently imposed.\n(7) \"Taxing entity\" means:\n(a) a taxing entity as defined in Section 59-2-102; or\n(b) a county, city, or town authorized to impose a sales and use tax under Chapter 12, Sales and Use Tax Act.","path":["Title 59 Revenue and Taxation","Chapter 59-1 General Taxation Policies","Part 59-1-16 Transparency of Ballot Propositions Act"],"source_url":"https://le.utah.gov/xcode/Title59/Chapter1/59-1-S1602.html","current_through":"2026 General Session","vintage":"","retrieved_at":"2026-09-03T11:34:33Z","sha256":"4ada0f5c1c20b1050e5a4fe8ccdd4886009dd1a6496aab40b38e3cc38c197b89","source_id":"us-ut","stale":false,"prev":"us-ut/utah-code-59-1-1506","next":"us-ut/utah-code-59-1-1603"},"notice":"GroundRules: Original legal text. Not legal advice."}