CHAPTER 3
PROPERTY TAX LEVY
Sections:
6-3-102 Basis for Determining Levy.
6-3-103 Apportionment to Separate Funds.
6-3-105 Certification of Levy.
6-3-101 Tax Levy.
Not later than the June 22 of each year, or August 17 in the case of a property tax rate increase, the City Council shall by resolution levy taxes on the real and personal property within the City made taxable by law for the various municipal purposes.
(Statutory Authority UCA 10-6-133; 1969 Code 3-2-1; amended in codification 1979; 1979 Code 6-3-1; amended in codification)
6-3-102 Basis for Determining Levy.
From the effective date of the budget or any amendment thereof adopted prior to the date on which property taxes are levied, the amount stated therein as the amount of estimated revenue from property taxes shall constitute the basis for a determination of the amount of the property tax levy to be imposed by the City during the corresponding tax year, subject to any applicable limitations in 6-3-104 of this Code or imposed by state law.
(1968 Code 3-2-2; amended in codification 1979; 1979 Code 6-3-2)
6-3-103 Apportionment to Separate Funds.
The City Council shall, in its computation of the total levy, determine the requirements of each fund for which property taxes are to be levied and shall specify in its resolution adopting said levy the amount of the levy apportioned to each of said funds. The proceeds of said levy apportioned for general fund purposes shall be received as revenue of the general fund. The proceeds of said levy apportioned for utility and other special fund purposes shall be credited to the appropriate accounts in the utility or other special funds.
(Statutory Authority UCA 10-6-133; 1968 Code 3-3-2, 3; 1979 Code 6-3-3; amended in codification)
6-3-104 Limit on Levy.
The total levy for all purposes in any fiscal year, excepting the retirement of general obligation bonds and the payment of interest thereon, and other taxes expressly authorized by law to be levied in addition thereto, shall not exceed the maximum levy authorized by state law.
(1968 Code 3-2-4; 1979 Code 6-3-4; amended in codification)
6-3-105 Certification of Levy.
The City Recorder shall certify the resolution making the annual tax levy to the County Auditor within the time required by state law.
(Statutory Authority UCA 10-6-134; 1968 Code 1-11-8; amended in codification 1979; 1979 Code 6-3-5; amended in codification)