17B-2a-1009 - Limit on property tax authority -- Exceptions.
17B-2a-1009. Limit on property tax authority -- Exceptions.
(1) As used in this section, "elected official" means a water conservancy district board oftrustee member who:
(a) is elected to the board of trustees by water conservancy district voters at an electionheld for that purpose;
(b) holds, at the time of appointment to the board of trustees, an elected position with amunicipality, county, or local district that is partially or completely included within theboundaries of the water conservancy district; or
(c) is appointed in accordance with Subsection 17B-1-303(5) or 17B-1-306(4)(f) or (g).
(2) The board of trustees of a water conservancy district may not collect property taxrevenue in a tax year beginning on or after January 1, 2015, that would exceed the certified taxrate under Section 59-2-924 unless:
(a) the members of the board of trustees are all elected officials;
(b) the majority of the board of trustees are elected officials; or
(c) the proposed tax levy has previously been approved by:
(i) a majority of the water conservancy district voters at an election held for that purpose;or
(ii) for a district described in Subsection 17B-2a-1005(2)(b), the appointing authority.
Enacted by Chapter 159, 2010 General Session