59-2-924.2 - Adjustments to the calculation of a taxing entity's certified tax rate.
59-2-924.2. Adjustments to the calculation of a taxing entity's certified tax rate.
(1) For purposes of this section, "certified tax rate" means a certified tax rate calculatedin accordance with Section 59-2-924.
(2) Beginning January 1, 1997, if a taxing entity receives increased revenues fromuniform fees on tangible personal property under Section 59-2-404, 59-2-405, 59-2-405.1,59-2-405.2, or 59-2-405.3 as a result of any county imposing a sales and use tax under Chapter12, Part 11, County Option Sales and Use Tax, the taxing entity shall decrease its certified taxrate to offset the increased revenues.
(3) (a) Beginning July 1, 1997, if a county has imposed a sales and use tax under Chapter12, Part 11, County Option Sales and Use Tax, the county's certified tax rate shall be:
(i) decreased on a one-time basis by the amount of the estimated sales and use taxrevenue to be distributed to the county under Subsection 59-12-1102(3); and
(ii) increased by the amount necessary to offset the county's reduction in revenue fromuniform fees on tangible personal property under Section 59-2-404, 59-2-405, 59-2-405.1,59-2-405.2, or 59-2-405.3 as a result of the decrease in the certified tax rate under Subsection(3)(a)(i).
(b) The commission shall determine estimates of sales and use tax distributions forpurposes of Subsection (3)(a).
(4) Beginning January 1, 1998, if a municipality has imposed an additional resortcommunities sales and use tax under Section 59-12-402, the municipality's certified tax rate shallbe decreased on a one-time basis by the amount necessary to offset the first 12 months ofestimated revenue from the additional resort communities sales and use tax imposed underSection 59-12-402.
(5) (a) This Subsection (5) applies to each county that:
(i) establishes a countywide special service district under Title 17D, Chapter 1, SpecialService District Act, to provide jail service, as provided in Subsection 17D-1-201(10); and
(ii) levies a property tax on behalf of the special service district under Section17D-1-105.
(b) (i) The certified tax rate of each county to which this Subsection (5) applies shall bedecreased by the amount necessary to reduce county revenues by the same amount of revenuesthat will be generated by the property tax imposed on behalf of the special service district.
(ii) Each decrease under Subsection (5)(b)(i) shall occur contemporaneously with thelevy on behalf of the special service district under Section 17D-1-105.
(6) (a) As used in this Subsection (6):
(i) "Annexing county" means a county whose unincorporated area is included within apublic safety district by annexation.
(ii) "Annexing municipality" means a municipality whose area is included within apublic safety district by annexation.
(iii) "Equalized public safety protection tax rate" means the tax rate that results from:
(A) calculating, for each participating county and each participating municipality, theproperty tax revenue necessary:
(I) in the case of a fire district, to cover all of the costs associated with providing fireprotection, paramedic, and emergency services:
(Aa) for a participating county, in the unincorporated area of the county; and
(Bb) for a participating municipality, in the municipality; or
(II) in the case of a police district, to cover all the costs:
(Aa) associated with providing law enforcement service:
(Ii) for a participating county, in the unincorporated area of the county; and
(IIii) for a participating municipality, in the municipality; and
(Bb) that the police district board designates as the costs to be funded by a property tax;and
(B) adding all the amounts calculated under Subsection (6)(a)(iii)(A) for all participatingcounties and all participating municipalities and then dividing that sum by the aggregate taxablevalue of the property, as adjusted in accordance with Section 59-2-913:
(I) for participating counties, in the unincorporated area of all participating counties; and
(II) for participating municipalities, in all the participating municipalities.
(iv) "Fire district" means a service area under Title 17B, Chapter 2a, Part 9, Service AreaAct:
(A) created to provide fire protection, paramedic, and emergency services; and
(B) in the creation of which an election was not required under Subsection17B-1-214(3)(c).
(v) "Participating county" means a county whose unincorporated area is included withina public safety district at the time of the creation of the public safety district.
(vi) "Participating municipality" means a municipality whose area is included within apublic safety district at the time of the creation of the public safety district.
(vii) "Police district" means a service area under Title 17B, Chapter 2a, Part 9, ServiceArea Act, within a county of the first class:
(A) created to provide law enforcement service; and
(B) in the creation of which an election was not required under Subsection17B-1-214(3)(c).
(viii) "Public safety district" means a fire district or a police district.
(ix) "Public safety service" means:
(A) in the case of a public safety district that is a fire district, fire protection, paramedic,and emergency services; and
(B) in the case of a public safety district that is a police district, law enforcement service.
(b) In the first year following creation of a public safety district, the certified tax rate ofeach participating county and each participating municipality shall be decreased by the amount ofthe equalized public safety tax rate.
(c) In the first budget year following annexation to a public safety district, the certifiedtax rate of each annexing county and each annexing municipality shall be decreased by anamount equal to the amount of revenue budgeted by the annexing county or annexingmunicipality:
(i) for public safety service; and
(ii) in:
(A) for a taxing entity operating under a January 1 through December 31 fiscal year, theprior calendar year; or
(B) for a taxing entity operating under a July 1 through June 30 fiscal year, the priorfiscal year.
(d) Each tax levied under this section by a public safety district shall be considered to belevied by:
(i) each participating county and each annexing county for purposes of the county's taxlimitation under Section 59-2-908; and
(ii) each participating municipality and each annexing municipality for purposes of themunicipality's tax limitation under Section 10-5-112, for a town, or Section 10-6-133, for a city.
(e) The calculation of a public safety district's certified tax rate for the year of annexationshall be adjusted to include an amount of revenue equal to one half of the amount of revenuebudgeted by the annexing entity for public safety service in the annexing entity's prior fiscal yearif:
(i) the public safety district operates on a January 1 through December 31 fiscal year;
(ii) the public safety district approves an annexation of an entity operating on a July 1through June 30 fiscal year; and
(iii) the annexation described in Subsection (6)(e)(ii) takes effect on July 1.
(7) For the calendar year beginning on January 1, 2007, the calculation of a taxingentity's certified tax rate, calculated in accordance with Section 59-2-924, shall be adjusted by theamount necessary to offset any change in the certified tax rate that may result from excluding thefollowing from the certified tax rate under Subsection 59-2-924(3) enacted by the Legislatureduring the 2007 General Session:
(a) personal property tax revenue:
(i) received by a taxing entity;
(ii) assessed by a county assessor in accordance with Part 3, County Assessment; and
(iii) for personal property that is semiconductor manufacturing equipment; or
(b) the taxable value of personal property:
(i) contained on the tax rolls of a taxing entity;
(ii) assessed by a county assessor in accordance with Part 3, County Assessment; and
(iii) that is semiconductor manufacturing equipment.
(8) (a) The taxable value for the base year under Subsection 17C-1-102(6) shall bereduced for any year to the extent necessary to provide a community development and renewalagency established under Title 17C, Limited Purpose Local Government Entities - CommunityDevelopment and Renewal Agencies Act, with approximately the same amount of money theagency would have received without a reduction in the county's certified tax rate, calculated inaccordance with Section 59-2-924, if:
(i) in that year there is a decrease in the certified tax rate under Subsection (2) or (3)(a);
(ii) the amount of the decrease is more than 20% of the county's certified tax rate of theprevious year; and
(iii) the decrease results in a reduction of the amount to be paid to the agency underSection 17C-1-403 or 17C-1-404.
(b) The base taxable value under Subsection 17C-1-102(6) shall be increased in any yearto the extent necessary to provide a community development and renewal agency withapproximately the same amount of money as the agency would have received without an increasein the certified tax rate that year if:
(i) in that year the base taxable value under Subsection 17C-1-102(6) is reduced due to adecrease in the certified tax rate under Subsection (2) or (3)(a); and
(ii) the certified tax rate of a city, school district, local district, or special service districtincreases independent of the adjustment to the taxable value of the base year.
(c) Notwithstanding a decrease in the certified tax rate under Subsection (2) or (3)(a), the
amount of money allocated and, when collected, paid each year to a community development andrenewal agency established under Title 17C, Limited Purpose Local Government Entities -Community Development and Renewal Agencies Act, for the payment of bonds or other contractindebtedness, but not for administrative costs, may not be less than that amount would have beenwithout a decrease in the certified tax rate under Subsection (2) or (3)(a).
Amended by Chapter 279, 2010 General Session