17B-1-1002. 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:.0008, for a basic special district;.0004, for a cemetery maintenance district;.0004, for a drainage district;.0008, for a fire protection district;.0008, for an improvement district;.0005, for a metropolitan water district;.0004, for a mosquito abatement district;.0004, for a public transit district;.0023, for a service area that: is located in a county of the first or second class; and provides fire protection, paramedic, and emergency services; or subject to Subsection (3), provides law enforcement services; or.0014, for each other service area; the rates provided in Section, for a water conservancy district; 17B-2a-1006.0008 for a municipal services district; or.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: levied under Sectionby a special district, other than a water conservancy district, to pay principal of and interest on general obligation bonds issued by the district; 17B-1-1103 levied to pay debt and interest owed to the United States; or 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 Subsectionassesses on or after November 30 in the year in which the tax is first collected and each subsequent year that the tax is collected: 17B-2a-905(2) a generally assessed fee imposed under Sectionfor law enforcement services; or 17B-1-643 any other generally assessed fee for law enforcement services.