17-63-801. Property taxes levied for specified services -- Special revenue fund -- Limitations on use -- Collection, accounting, and expenditures.
(1) A county may account separately for the revenues derived from a property tax, that is lawfully levied for a specific purpose, in accordance with this section.
(2) To levy a property tax under this section, the legislative body of the county that levies the property tax shall indicate through ordinance: that the county levies the tax under this section; and the specific service for which the county levies the tax.
(3) A property tax levied under this section is subject to the maximum rate a county may levy for property taxes under Section. 59-2-908
(4) A county that collects a property tax under this section shall: create a special revenue fund to hold the revenues collected under this section; and deposit revenues collected from that tax into the special revenue fund described in Subsection. (4)(a)(i) A county may only expend revenues from a special revenue fund described in Subsectionfor a purpose that is solely related to the provision of the service described in Subsectionfor which the county created the special revenue fund. (4)(a) (2)(b)
(5) Except as provided in Subsectionsand, a county that levies a property tax under this section shall: (2) (4) levy and collect the tax in accordance with; Title 59, Chapter 2, Property Tax Act account for revenues derived from the tax in accordance with this chapter; and levy and collect and account for revenues derived from the tax in the same general manner as for the county's other property taxes.