Rep. Norm Thurston — Voting Record

Bill

Number

S.B. 104 Second Substitute (2021GS)

Sponsor

Sen. Weiler, T.

Final action

Became Law w/o Governor Signature 3/24/2021

Outcome

Became Law w/o Governor Signature

Summary

What it does

• This bill:
• authorizes a county to impose a property tax levy for animal welfare services under certain circumstances;
• requires a county or a municipality that receives animal welfare services from the county to reduce the rate of property tax that the county or the municipality imposes for general tax purposes to offset the revenue generated by the animal welfare services levy for the first year in which the county imposes an animal welfare services levy; and
• exempts a county levy for animal welfare services from the limitation on the aggregate amount of property tax levies that a county may impose.

Every vote on this bill

Bill text

TAX LEVY FOR ANIMAL CONTROL
GENERAL SESSION
STATE OF UTAH
Chief Sponsor: Todd D. Weiler
House Sponsor: 
Stephen G. Handy
LONG TITLE
General Description:
This bill creates authority for a county to impose a property tax levy to fund animal
welfare services.
Highlighted Provisions:
This bill:
▸ authorizes a county to impose a property tax levy for animal welfare services under
certain circumstances;
▸ requires a county or a municipality that receives animal welfare services from the
county to reduce the rate of property tax that the county or the municipality imposes
for general tax purposes to offset the revenue generated by the animal welfare
services levy for the first year in which the county imposes an animal welfare
services levy; and
▸ exempts a county levy for animal welfare services from the limitation on the
aggregate amount of property tax levies that a county may impose.
Money Appropriated in this Bill:
None
Other Special Clauses:
This bill provides a special effective date.
Utah Code Sections Affected:
AMENDS:
10-5-112
, as last amended by Laws of Utah 2019, Chapter 322
10-6-133
, as last amended by Laws of Utah 2019, Chapter 322
17-36-31
, as last amended by Laws of Utah 2014, Chapter 176
59-2-911
, as last amended by Laws of Utah 2014, Chapter 270
ENACTS:
11-46-104
, Utah Code Annotated 1953
Be it enacted by the Legislature of the state of Utah:
Section 1. Section 
10-5-112
 is amended to read:
10-5-112.
Property tax levy set by ordinance -- Maximum -- Certification.
(1) Not later than June 22 of each year, or September 1 in the case of a property tax
increase under Sections 
59-2-919
 through 
59-2-923
, the council, at a regular meeting or special
meeting called for that purpose, shall by ordinance or resolution set the real and personal
property tax levy for town purposes, but the levy may be set at an appropriate later date with
the approval of the State Tax Commission.
(2) The combined levies for each town, for all purposes in any year, excluding the
retirement of general obligation bonds and the payment of any interest, and taxes expressly
authorized by law to be levied in addition, may not exceed .007 per dollar of taxable value of
taxable property.
(3) The town clerk shall certify the ordinance or resolution setting the levy to the
county auditor, or auditors, if the town is located in more than one county, not later than June
22 of each year.
(4) For the first fiscal year after the year in which a county imposes a levy under
Section 
11-46-104
, a town shall reduce the levy imposed under this section for general tax
purposes by the amount necessary to offset the revenue described in Subsection
11-46-104
(5)(c)(iii).
Section 2. Section 
10-6-133
 is amended to read:
10-6-133.
Property tax levy -- Time for setting -- Computation of total levy --
Apportionment of proceeds -- Maximum levy.
(1) (a) Before June 22 of each year, or September 1 in the case of a property tax rate
increase under Sections 
59-2-919
 through 
59-2-923
, the governing body of each city, including
charter cities, at a regular meeting or special meeting called for that purpose, shall by ordinance
or resolution set the real and personal property tax levy for various municipal purposes.
(b) Notwithstanding Subsection (1)(a), the governing body may set the levy at an
appropriate later date with the approval of the State Tax Commission.
(2) In [
its
] 
the governing body's
 computation of the total levy, the governing body shall
determine the requirements of each fund for which property taxes are to be levied and shall
specify in [
its
] 
the governing body's
 ordinance or resolution adopting the levy the amount
apportioned to each fund.
(3) The proceeds of the levy apportioned for city general fund purposes shall be
credited as revenue in the city general fund.
(4) The proceeds of the levy apportioned for special fund purposes shall be credited to
the appropriate accounts in the applicable special funds.
(5) For the first fiscal year after the year in which a county imposes a levy under
Section 
11-46-104
, a city shall reduce the levy imposed under this section for general tax
purposes by the amount necessary to offset the revenue described in Subsection
11-46-104
(5)(c)(iii).
[
(5)
] 
(6)
 The combined levies for each city, including charter cities, for all purposes in
any year, excluding the retirement of general obligation bonds and the payment of any interest,
and taxes expressly authorized by law to be levied in addition, may not exceed .007 per dollar
of taxable value of taxable property.
Section 3. Section 
11-46-104
 is enacted to read:
 11-46-104.
County tax for provision of animal welfare services.
(1) As used in this section:
(a) "County" means a county:
(i) of the second, third, fourth, fifth, or sixth class; and
(ii) in which the county is the sole provider of animal welfare services under this part.
(b) "Municipality" means a city or a town that receives animal welfare services from
the county.
(2) Subject to Subsections (5) and (6), a legislative body in a county may levy annually
a tax not to exceed .0002 of taxable value of taxable property in the county to provide the
services described in this chapter.
(3) (a) Except as provided in Section 
17-36-31
, the levy described in this section is in
addition to other taxes that the county is authorized to levy.
(b) The levy described in this section is not subject to the aggregate maximum levy
limitation described in Section 
59-2-908
.
(4) (a) The county shall levy and collect the tax described in this section in the same
manner as other general taxes of the county.
(b) The county shall deposit revenue collected from the levy described in this section
into a fund known as the county animal welfare fund.
(5) Before a county that provides animal welfare services on behalf of one or more
municipalities may impose a tax under this section for the first time:
(a) the county shall notify each municipality of:
(i) the total cost to the county for providing animal welfare services; and
(ii) the total amount of revenue the county will generate by imposing a levy under this
section;
(b) the county and the municipalities shall determine the county's and each
municipality's percentage share of the county's cost for providing animal welfare services; and
(c) the county shall notify the State Tax Commission of:
(i) the names of the municipalities;
(ii) the revenue calculated by multiplying the county's percentage share of the cost for
providing animal welfare services by the total amount of revenue the county will generate by
imposing a levy under this section; and
(iii) for each municipality described in Subsection (5)(c)(i), the revenue calculated by
multiplying the municipality's percentage share of the cost for providing animal welfare
services by the total amount of revenue the county will generate by imposing a levy under this
section.
(6) A county, as a condition of providing animal welfare services, may not prohibit a
municipality from imposing a local animal control ordinance within the municipality that is
different than a county animal control ordinance.
Section 4. Section 
17-36-31
 is amended to read:
17-36-31.
Tax levy -- Amount.
(1) (a) Before June 22 of each year, the county legislative body shall levy a tax on the
taxable real and personal property within the county.
(b) In the legislative body's computation of the total levy subject to Sections 
59-2-908
and 
59-2-911
, [
it
] 
the legislative body
 shall determine the requirements for each fund and
specify the amount of the levy apportioned to each fund.
(2) The proceeds of the tax apportioned for purposes of the county general fund shall
be credited in the county general fund.
(3) The proceeds of the tax apportioned for utility and other special fund purposes shall
be credited to the appropriate accounts in the utility or other special funds.
(4) For the first calendar year in which a county imposes a levy under Section
11-46-104
, the county shall reduce the levy imposed under this section for general tax purposes
by the amount necessary to offset the revenue described in Subsection 
11-46-104
(5)(c)(ii).
Section 5. Section 
59-2-911
 is amended to read:
59-2-911.
Exceptions to maximum levy limitation.
(1) The maximum levies set forth in Section 
59-2-908
 do not apply to and do not
include:
(a) levies made to pay outstanding judgment debts;
(b) levies made in any special improvement districts;
(c) levies made for extended services in any county service area;
(d) levies made for county library services;
(e) levies made for county animal welfare services;
[
(e)
] 
(f)
 levies made to be used for storm water, flood, and water quality control;
[
(f)
] 
(g)
 levies made to share disaster recovery expenses for public facilities and
structures as a condition of state assistance when a Presidential Declaration has been issued
under the Disaster Relief Act of 1974, 42 U.S.C. Sec. 5121;
[
(g)
] 
(h)
 levies made to pay interest and provide for a sinking fund in connection with
any bonded or voter authorized indebtedness, including the bonded or voter authorized
indebtedness of county service areas, special service districts, and special improvement
districts;
[
(h)
] 
(i)
 levies made to fund local health departments;
[
(i)
] 
(j)
 levies made to fund public transit districts;
[
(j)
] 
(k)
 levies made to establish, maintain, and replenish special improvement guaranty
funds;
[
(k)
] 
(l)
 levies made in any special service district;
[
(l)
] 
(m)
 levies made to fund municipal-type services to unincorporated areas of
counties under Title 17, Chapter 34, Municipal-Type Services to Unincorporated Areas;
[
(m)
] 
(n)
 levies made to fund the purchase of paramedic or ambulance facilities and
equipment and to defray administration, personnel, and other costs of providing emergency
medical and paramedic services, but this exception only applies to those counties in which a
resolution setting forth the intention to make those levies has been duly adopted by the county
legislative body and approved by a majority of the voters of the county voting at a special or
general election;
[
(n)
] 
(o)
 the multicounty and county assessing and collecting levies under Section
59-2-1602
; and
[
(o)
] 
(p)
 all other exceptions to the maximum levy limitation pursuant to statute.
(2) (a) Upon the retirement of bonds issued for the development of a convention
complex described in Section 
17-12-4
, and notwithstanding Section 
59-2-908
, any county of
the first class may continue to impose a property tax levy equivalent to the average property tax
levy previously imposed to pay debt service on those retired bonds.
(b) Notwithstanding that the imposition of the levy described in Subsection (2)(a) may
not result in an increased amount of ad valorem tax revenue, the levy is subject to the notice
requirements of Section 
59-2-919
.
(c) The [
revenues
] 
revenue
 from this continued levy shall be used only for the funding
of convention facilities as defined in Section 
59-12-602
.
Section 6. 
Effective date.
This bill takes effect on July 1, 2021.