Limit on special district property tax levy -- Exclusions

(1) The rate at which a special district levies a property tax for district operation and maintenance expenses on the taxable value of taxable property within the district may not exceed: (a) .0008, for a basic special district; (b) .0004, for a cemetery maintenance district; (c) .0004, for a drainage district; (d) .0008, for a fire protection district; (e) .0008, for an improvement district; (f) .0005, for a metropolitan water district; (g) .0004, for a mosquito abatement district; (h) .0004, for a public transit district; (i) (i) .0023, for a service area that: (A) is located in a county of the first or second class; and (B) (I) provides fire protection, paramedic, and emergency services; or (II) subject to Subsection (3), provides law enforcement services; or (ii) .0014, for each other service area; (j) the rates provided in Section 17B-2a-1006, for a water conservancy district; (k) .0008 for a municipal services district; or (l) .0004 for an infrastructure financing district. (2) Property taxes levied by a special district are excluded from the limit applicable to that district under Subsection (1) if the taxes are: (a) levied under Section 17B-1-1103 by a special district, other than a water conservancy district, to pay principal of and interest on general obligation bonds issued by the district; (b) levied to pay debt and interest owed to the United States; or (c) levied to pay assessments or other amounts due to a water users association or other public cooperative or private entity from which the district procures water. (3) A service area described in Subsection (1)(i)(i)(B)(II) may not collect a tax described in Subsection (1)(i)(i) if a municipality or a county having a right to appoint a member to the board of trustees of the service area under Subsection 17B-2a-905(2) assesses on or after November 30 in the year in which the tax is first collected and each subsequent year that the tax is collected: (a) a generally assessed fee imposed under Section 17B-1-643 for law enforcement services; or (b) any other generally assessed fee for law enforcement services.