Property tax levy for culinary water, wastewater treatment, hospitals, recreational facilities, and libraries.

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  • (1) A city may levy a property tax for a purpose described in this section in accordance with this section.
  • (2)
    • (a) A city that is not in an improvement district created to establish and maintain a wastewater collection, treatment, or disposal system or a system for the supply, treatment, or distribution of water under Title 17B, Chapter 2a, Part 4, Improvement District Act, may levy a tax annually not to exceed .0008 per dollar of taxable value of taxable property in the city.
    • (b) The city shall place revenue raised by the levy described in Subsection (2)(a) in a special fund and may only use the revenue to:
      • (i) finance the construction of facilities to purify the city's drinking water; or
      • (ii) construct facilities to treat and dispose of the city's wastewater.
    • (c) The city may accumulate from year to year and reserve in the special fund described in Subsection (2)(b) the revenue collected through the levy described in Subsection (1).
    • (d) The city shall make and collect the levy described in this Subsection (2) in the same manner as the city levies and collects other property taxes.
  • (3) A city of the third, fourth, or fifth class may levy a tax not exceeding .001 per dollar of taxable value of taxable property to own or operate a hospital under Section 10-8-90.
  • (4) The governing body of a city may, under Section 11-2-7, annually appropriate and cause to be raised by taxation, money to cover an expense described in Section 11-2-7 for the provision of recreational facilities or other services described in Title 11, Chapter 2, Playgrounds.
  • (5)
    • (a) A city that establishes or maintains a public library under Title 9, Chapter 7, Part 4, City Libraries, may levy annually a tax not to exceed .001 of taxable value of taxable property in the city.
    • (b) If bonds are issued for a library described in Subsection (5)(a) to purchase a site, or construct or furnish a building, the city may levy taxes sufficient for the payment of the bonds and any interest on the bonds.
    • (c) The city shall, for the taxes described in Subsection (5)(a) or (b):
      • (i) levy and collect the taxes in the same manner as other general taxes of the city; and
      • (ii) deposit revenues from the tax into a city library fund.
    • (d) The city library fund described in Subsection (5)(c) shall receive a portion of:
      • (i) the statewide uniform fee described in Section 59-2-405, in accordance with the procedures established in Section 59-2-405;
      • (ii) the statewide uniform fee described in Section 59-2-405.1, in accordance with the procedures established in Section 59-2-405.1;
      • (iii) the uniform statewide fee described in Section 59-2-405.2, in accordance with the procedures established in Section 59-2-405.2;
      • (iv) the uniform statewide fee described in Section 59-2-405.3, in accordance with the procedures established in Section 59-2-405.3; and
      • (v) the uniform fee described in Section 72-10-110.5, in accordance with the procedures established in Section 72-10-110.5.




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