17D-1-105. Authority of county or municipality to levy property tax on property within a special service district.
(1) Subject to Subsectionsand, a county or municipality that has created a special service district may levy a tax on the taxable property in the special service district. (2) (3)
(2) Each levy under Subsectionis subject to the prior approval of a majority of the registered voters of the special service district voting in an election held for that purpose under, in the same manner as for an election for the issuance of bonds. (1) Title 11, Chapter 14, Local Government Bonding Act
(3) A tax levied under this section for a special service district that provides jail service as provided in Subsectionis considered to be levied by the county for purposes of the county's tax limitation under Section. 17D-1-201(10) 59-2-908