17B-2a-1009. Limit on property tax authority -- Exceptions.
(1) As used in this section: "Appointed board of trustees" means a board of trustees of a water conservancy district that includes a member who is appointed to the board of trustees in accordance with this part. "Elected board of trustees" means a board of trustees of a water conservancy district that consists entirely of members who are elected to the board of trustees in accordance with this part.
(2) For a taxable year beginning on or after January 1, 2018, a water conservancy district may not collect property tax revenue that would exceed the certified tax rate under Sectionunless the proposed tax levy has been previously approved by: 59-2-924 an elected board of trustees; subject to Subsection, an appointed board of trustees; (2)(b) a majority of the water conservancy district voters who vote in an election held for that purpose on a date specified in Section; or 20A-1-204 for a district described in Subsection, the appointing authority. 17B-2a-1005(2)(b) For a water conservancy district with an appointed board of trustees, each appointed member of the board of trustees shall comply with the trustee reporting requirements described in Sectionbefore the water conservancy district may impose a property tax levy that exceeds the certified tax rate. 17B-1-1003