{"data":{"id":"us-ut/utah-code-59-2-913","jurisdiction":"us-ut","citation":"Utah Code § 59-2-913","heading":"Definitions -- Statement of amount and purpose of levy -- Contents of statement -- Filing with county auditor -- Transmittal to commission -- Calculations for establishing tax levies -- Format of statement.","body":"(1) As used in this section, \"budgeted property tax revenues\" does not include property tax revenue received by a taxing entity from personal property that is:\n(a) assessed by a county assessor in accordance with Part 3, County Assessment; and\n(b) semiconductor manufacturing equipment.\n(2)\n(a) The legislative body of each taxing entity shall file a statement as provided in this section with the county auditor of the county in which the taxing entity is located.\n(b) The auditor shall annually transmit the statement to the commission:\n(i) before June 22; or\n(ii) with the approval of the commission, on a subsequent date prior to the date required by Section 59-2-1317 for the county treasurer to provide the notice under Section 59-2-1317.\n(c) The statement shall contain the amount and purpose of each levy fixed by the legislative body of the taxing entity.\n(3) For purposes of establishing the levy set for each of a taxing entity's applicable funds, the legislative body of the taxing entity shall calculate an amount determined by dividing the budgeted property tax revenues, specified in a budget that has been adopted and approved prior to setting the levy, by the amount calculated under Subsections 59-2-924(4)(b)(i) through (iv).\n(4) The format of the statement under this section shall:\n(a) be determined by the commission; and\n(b) cite any applicable statutory provisions that:\n(i) require a specific levy; or\n(ii) limit the property tax levy for any taxing entity.\n(5) The commission may require certification that the information submitted on a statement under this section is true and correct.","path":["Title 59 Revenue and Taxation","Chapter 59-2 Property Tax Act","Part 59-2-9 Levies"],"source_url":"https://le.utah.gov/xcode/Title59/Chapter2/59-2-S913.html","current_through":"2026 General Session","vintage":"","retrieved_at":"2026-09-03T11:34:33Z","sha256":"07da9d9fe46738c1ef44660b70dcfe2583acb952f3dd5fef23e6d3137918c097","source_id":"us-ut","stale":false,"prev":"us-ut/utah-code-59-2-912","next":"us-ut/utah-code-59-2-914"},"notice":"GroundRules: Original legal text. Not legal advice."}