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(1)
(a) "Ballot proposition" means:
(i) an opinion question or other question concerning a tax increase submitted to voters for their approval or rejection; or
(ii) a question submitted to voters concerning the issuance of bonds under Section 11-14-103.
(b) "Ballot proposition" does not include an initiative or referendum authorized under Title 20A, Chapter 7, Issues Submitted to the Voters.
(2) "Determination date" means the date of an election at which a ballot proposition is considered by voters.
(3) "Election officer" is as defined in Section 20A-1-102.
(4) "Eligible voter" means a person who:
(a) has registered to vote in accordance with Title 20A, Chapter 2, Voter Registration; and
(b) is a resident of a voting district or precinct within the taxing entity that is holding an election to consider a ballot proposition.
(5) "Governing body" is as defined in Section 59-2-102.
(6) "Tax increase" means:
(a) for a property tax, the imposition of a property tax rate or increase in a property tax rate if the imposition or increase is required to be submitted to voters for their approval or rejection; or
(b) for a sales and use tax imposed under Chapter 12, Sales and Use Tax Act, a sales and use tax rate that:
(i) is not currently imposed; or
(ii) exceeds the sales and use tax rate that is currently imposed.
(7) "Taxing entity" means:
(a) a taxing entity as defined in Section 59-2-102; or
(b) a county, city, or town authorized to impose a sales and use tax under Chapter 12, Sales and Use Tax Act.