Utah Code § 17B-2a-1410
Property taxes and privilege tax
Utah · Utah Code Title 17B — Limited Purpose Local Government Entities - Special Districts · Status: effective
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- Citation
- Utah Code § 17B-2a-1410, Property taxes and privilege tax, Utah, version 1 as recorded 2026-10-03, yourstate.us, https://yourstate.us/provision/2329852
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Full text
(1) All property and assets of the district are exempt from taxation as provided in Section 17B-1-116.
(2) An operator using district-owned facilities is subject to the privilege tax imposed under Title 59, Chapter 4, Privilege Tax.
(3) The district may levy a privilege tax within the service area for district operations and maintenance expenses at a rate not to exceed 0.0023.
(4) Notwithstanding this section, nothing prohibits the district from agreeing to a payment in lieu of taxes in the board's sole discretion.