Taxes, Fees, and Special Assessments

Utah Code tit. 17, ch. 17-63, pt. 17-63-P7

in effect

Utah Code § 17-63-701 Authorized taxes -- List nonexhaustive.

17-63-701. Authorized taxes -- List nonexhaustive. (1) In addition to taxes described in this chapter, a county may implement the following local taxes: (a) taxes to support the provision of municipal-type services, as described in Chapter 78, Part 5, Provision of Municipal-Type Services to Unincorporated Areas; (b) a transient room tax, as described in Section 17-78-702; (c) a tax levy for the establishment of a planetarium, as described in Section 17-78-801; and (d) a tax levy for the establishment of a zoo, as described in Section 17-78-901. (2) (a) A county legislative body may annually at the public meeting at which the annual tax levy for county purposes is fixed and levied, assess and levy a tax for: (i) the care, maintenance, and relief of the indigent sick or dependent poor individuals lawfully residing in the county; (ii) the temporary relief of indigent individuals not having a lawful residence in the county; (iii) the burial of indigent individuals who die within the county; (iv) the erection and maintenance of hospitals, infirmaries, and farms in connection with Subsections (2)(a)(i) and (ii); (v) the employment of a superintendent for county hospitals and infirmaries described in Subsection (2)(a)(iv) and any other necessary employees; and (vi) the salary of a county physician for attending the indigent sick or dependent poor. (b) The taxes authorized under Subsection (2)(a) shall be assessed, levied, and collected in the same manner as other county taxes are assessed, levied, and collected. (3) A county legislative body may levy a special tax on the taxable property within the county for the purpose of: (a) creating a fund to be used for collecting, preparing, and maintaining an exhibit of the products and industries of the county at any domestic or foreign exposition, fair, or livestock show that encourages immigration and increases trade in the products of the state; (b) maintaining, conducting, and furnishing facilities for livestock or other exhibitions; or (c) promoting and making water surveys, collecting data relating to the supply, distribution and use of water or the necessity for drainage or other reclamation work and the compilation of data or information to encourage the conservation of water for the reclamation of lands within the county or counties of the state. (4) The taxes enumerated in this section are nonexhaustive. Renumbered and Amended by Chapter 13, 2025 Special Session 1

Utah Code § 17-63-702 Taxation for county purposes -- Statement of county debt required.

17-63-702. Taxation for county purposes -- Statement of county debt required. (1) A county legislative body may levy taxes upon the taxable property, real or personal, within the county for any and all county purposes. (2) (a) The county auditor or county finance officer shall prepare a statement showing the indebtedness of the county, funded and floating, stating the amount of each class and the rate of interest borne by such indebtedness or any part of the indebtedness before the annual meeting of the county legislative body for levying taxes. (b) The statement described in Subsection (2)(a) shall be prepared under the direction of the county legislative body. Amended by Chapter 105, 2026 General Session

Utah Code § 17-63-703 Estimated revenue from property tax.

17-63-703. Estimated revenue from property tax. The amount of estimated revenue from property tax required by the budget shall constitute the basis for determination of the property tax to be levied for the corresponding tax year, subject to legal limitations. Renumbered and Amended by Chapter 13, 2025 Special Session 1

Utah Code § 17-63-704 Property tax levy -- Amount.

17-63-704. Property 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, 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). Renumbered and Amended by Chapter 13, 2025 Special Session 1

Utah Code § 17-63-705 Use of incremental tax revenue for relocation expenses of displaced mobile home park residents.

17-63-705. Use of incremental tax revenue for relocation expenses of displaced mobile home park residents. (1) As used in this section: (a) "Displaced mobile home park resident" means a resident within a mobile home park who is required to relocate his or her residence from the mobile home park because of development activities that will change the use of the property on which the mobile home park is located. (b) "Former mobile home park property" means property on which a mobile home park was located but whose use has changed from a mobile home park because of development activities that require mobile home park residents to relocate. (c) "Incremental tax revenue" means property tax revenue that: (i) is generated from a former mobile home park property located within the unincorporated part of a county; (ii) exceeds the amount of property tax revenue the former mobile home park property would have generated if its use had not changed from a mobile home park; and (iii) is levied and collected by: (A) the county in whose unincorporated area the former mobile home park property is located; or (B) another taxing entity. (d) "Taxing entity" has the same meaning as defined in Section 59-2-102. (2) A county may use incremental tax revenue to pay some or all of the relocation expenses of a displaced mobile home park resident. (3) Any taxing entity may share some or all of its incremental tax revenue with a county for use as provided in Subsection (2). Renumbered and Amended by Chapter 13, 2025 Special Session 1

Utah Code § 17-63-706 County charges enumerated.

17-63-706. County charges enumerated. (1) County charges are: (a) charges incurred against the county by any law; (b) the necessary expenses of the county attorney or district attorney incurred in criminal cases arising in the county, and all other expenses necessarily incurred by the county or district attorney in the prosecution of criminal cases, except jury and witness fees; (c) the expenses of health care as described in Section 17-72-501, and other expenses necessarily incurred in the support of prisoners committed to the county jail, except as provided in Subsection (2); (d) for a county not within the state district court administrative system, the sum required by law to be paid jurors in civil cases; (e) all charges and accounts for services rendered by any justice court judge for services in the trial and examination of persons charged with a criminal offense not otherwise provided for by law; (f) the contingent expenses necessarily incurred for the use and benefit of the county; (g) every other sum directed by law to be raised for any county purposes under the direction of the county legislative body or declared a county charge; (h) the fees of constables for services rendered in criminal cases; (i) the necessary expenses of the sheriff and deputies incurred in civil and criminal cases arising in the county, and all other expenses necessarily incurred by the sheriff and deputies in performing the duties imposed upon the sheriff and deputies by law; (j) the sums required by law to be paid by the county to jurors and witnesses serving at inquests and in criminal cases in justice courts; and (k) subject to Subsection (2), expenses incurred by a health care facility or health care provider in providing health care services, treatment, hospitalization, or related transportation, at the request of a county sheriff for: (i) prisoners booked into a county jail on a charge of a criminal offense; or (ii) inmates convicted of a criminal offense and committed to a county jail. (2) (a) Expenses described in Subsections (1)(c) and (1)(k) are a charge to the county only to the extent that the charge exceeds any private insurance in effect that covers the expenses described in Subsections (1)(c) and (1)(k). (b) The county may collect costs of health care, treatment, hospitalization, and related transportation provided to a person described in Subsection (1)(k) who has the resources or the ability to pay, subject to the following priorities for payment: (i) first priority shall be given to restitution; and (ii) second priority shall be given to family support obligations. (c) A county may seek reimbursement from a prisoner or inmate described in Subsection (1)(k) for expenses incurred by the county in behalf of the prisoner or inmate for health care, treatment, hospitalization, or related transportation by: (i) deducting the cost from the prisoner's or inmate's cash account on deposit with the detention facility during the prisoner's or inmate's incarceration or during a subsequent incarceration if: (A) the subsequent incarceration occurs within the same county; and (B) the incarceration is within 10 years of the date of the expense in behalf of the prisoner or inmate; (ii) placing a lien for the amount of the expense against the prisoner's or inmate's personal property held by the jail; and (iii) adding the amount of expenses incurred to any other amount owed by the prisoner or inmate to the jail upon the prisoner's or inmate's release in accordance with Subsection 76-3-201(4)(c). (d) A prisoner or inmate who receives health care, treatment, hospitalization, or related transportation shall cooperate with the jail facility seeking payment or reimbursement under this section for the prisoner's or inmate's expenses. (e) If there is no contract between a county jail and a health care facility or health care provider that establishes a fee schedule for services rendered, expenses under Subsection (1)(k) shall be commensurate with: (i) for a health care facility, the current noncapitated state Medicaid rates; and (ii) for a health care provider, 65% of the amount that would be paid to the health care provider: (A) under the Public Employees' Benefit and Insurance Program, created in Section 49-20-103; and (B) if the person receiving the health care service were a covered employee under the Public Employees' Benefit and Insurance Program. (f) Subsection (1)(k) does not apply to expenses of an individual held at the county jail at the request of an agency of the United States. (g) A county that receives information from the Public Employees' Benefit and Insurance Program to enable the county to calculate the amount to be paid to a health care provider under Subsection (2)(e)(ii) shall keep that information confidential. Renumbered and Amended by Chapter 13, 2025 Special Session 1

Utah Code § 17-63-707 Fees for services -- Exceptions.

17-63-707. Fees for services -- Exceptions. The legislative body of each county shall adopt an ordinance or resolution that establishes fees for services provided by each county officer, except: (1) fees for the recorder described in Chapter 71, County Recorder; (2) fees for the county sheriff described in Chapter 72, County Sheriff; (3) fees for county constables described in Chapter 78, Part 6, Constables; and (4) fees established by statute. Renumbered and Amended by Chapter 13, 2025 Special Session 1

Utah Code § 17-63-708 Special assessment.

17-63-708. Special assessment. (1) A county may make a special assessment. (2) Money received by the county treasurer from any special assessment shall be: (a) applied toward payment of the improvement for which the assessment was approved; and (b) used exclusively for the payment of the principal and interest on the bonds or other indebtedness incurred to finance such improvements, except as provided in Section 17-63-808. Renumbered and Amended by Chapter 13, 2025 Special Session 1

Utah Code § 17-63-709 County authorized to accept electronic payments.

17-63-709. County authorized to accept electronic payments. (1) As used in this section: (a) "Electronic payment" means the payment of money to a county by electronic means, including by means of a credit card, charge card, debit card, prepaid or stored value card or similar device, or automatic clearinghouse transaction. (b) "Electronic payment fee" means an amount of money to defray the discount fee, processing fee, or other fee charged by a credit card company or processing agent to process an electronic payment. (c) "Processing agent" means a bank, transaction clearinghouse, or other third party that charges a fee to process an electronic payment. (2) A county may accept an electronic payment for the payment of funds which the county could have received through another payment method. (3) A county that accepts an electronic payment may charge an electronic payment fee. Renumbered and Amended by Chapter 13, 2025 Special Session 1

Utah Code § 17-63-710 County permitted to establish Public Land Corner Preservation Fund -- Use of fund -- Fee schedule for filing maps.

17-63-710. County permitted to establish Public Land Corner Preservation Fund -- Use of fund -- Fee schedule for filing maps. (1) The county legislative body may establish by ordinance a fund to be known as the Public Land Corner Preservation Fund. (2) (a) The county legislative body may by ordinance establish a fee schedule for filing maps in the county surveyor's office of surveys filed under Section 17-73-504, subdivisions, road dedication plats, and other property plats. (b) The county surveyor shall collect a fee authorized under Subsection (2)(a) as described in Section 17-73-104. (c) The county treasurer shall deposit funds received from the county surveyor as described in Section 17-74-501. (d) Money in the Public Land Corner Preservation Fund shall be used by the county surveyor as described in Section 17-73-104. Renumbered and Amended by Chapter 13, 2025 Special Session 1

Utah Code § 17-63-711 Transportation utility fee.

17-63-711. Transportation utility fee. (1) As used in this section: (a) "Transportation facility" means any of the items listed in Subsection 59-12-2212.2(1) as purposes for which revenue from a local option sales and use tax under Section 59-12-2212.2 may be expended. (b) "Transportation fund" means a fund described in and established under Subsection (9). (c) "Transportation utility fee" means a fee imposed to generate revenue to pay for costs associated with developing, constructing, maintaining, operating, repairing, upgrading, or replacing a transportation facility owned and operated by a county. (d) "User segment" means a segment of the county's population, or a segment of the county's industrial or commercial operations, based on a classification established under Subsection (5). (2) (a) A county may impose and collect a transportation utility fee: (i) if the county establishes a reasonable relationship between: (A) the amount of the transportation utility fee; and (B) the services provided to, the benefits received by, or the need created by those who pay the transportation utility fee; and (ii) only as provided in this section. (b) A county may impose a transportation utility fee to provide funding for any number of transportation facilities but may not have more than a single transportation utility fee in effect at a time. (3) (a) A county may not impose or increase a transportation utility fee unless the county first conducts a study as described in this Subsection (3). (b) A study under Subsection (3)(a) shall: (i) determine and provide a reasonable estimate of the need for a new transportation facility or for maintaining, operating, repairing, upgrading, or replacing an existing transportation facility; (ii) identify and provide a reasonable estimate of existing funding sources that could be used to pay for a new transportation facility or for maintaining, operating, repairing, upgrading, or replacing an existing transportation facility; (iii) explain and provide a reasonable calculation showing how existing county funding sources are inadequate to cover the cost of constructing a new transportation facility or maintaining, operating, repairing, upgrading, or replacing an existing transportation facility; (iv) determine whether the proposed transportation utility fee is reasonably related to: (A) the services provided to those who pay the transportation utility fee; (B) the benefits received by persons who pay the transportation utility fee; or (C) the need created by those who pay the transportation utility fee; (v) explain the reasonable relationship determined under Subsection (3)(a)(iv); and (vi) determine whether there is a reasonable basis for different rates within a proposed transportation utility fee based on different levels of services provided to, benefits received by, or need created by those who pay the transportation utility fee, as described in Subsection (7), and if so, explain the basis for the proposed different rates. (c) A county that conducts a study under Subsection (3)(a) shall post a copy of the study on the county's website, if the county has a website. (4) (a) In developing a fee calculation for a transportation utility fee, a county shall: (i) use methodologies based on trip generation, vehicle types, and traffic counts, including local data or standard civil engineering manuals; (ii) exclude traffic counts from whichever day of the week generates the lowest amount of traffic, on average and as best approximated with the methodologies used under Subsection (4)(a)(i), for the transportation facility or transportation facility system; and (iii) utilize the study described in Subsection (3)(a). (b) A county may not utilize a fee study or fee calculation that takes into account the ownership or fair market value of a property owned by a user that will be subject to the fee. (c) A county may utilize a fee study or fee calculation that takes the size of a property owned by a user into account to the extent that size is only used to determine trip generation, vehicle types, or traffic counts, based on objective data. (5) (a) A county shall establish different rates within a transportation utility fee for different classifications of users of a transportation facility if the rates and classifications have a reasonable basis. (b) The different types of classifications of users of a transportation facility under Subsection (5)(a) shall include, at a minimum: (i) residential users; (ii) commercial users; (iii) agricultural users; (iv) industrial users; and (v) other users. (c) A reasonable basis under Subsection (5)(a) may include: (i) different levels of benefits received by users of a transportation utility fee; (ii) different impacts on or usage of transportation facilities by those who pay the transportation utility fee; (iii) a difference in the cost of providing a transportation facility to different classifications of users; (iv) a difference in levels of risk to the operation of a transportation facility for different classifications of users; (v) differing contributions that different classifications of users make, separate from a transportation utility fee, to the cost of constructing, maintaining, or operating a transportation facility; or (vi) distinguishable differences in the needs or conditions of different classifications of users based on economic, public policy, or other identifiable elements. (d) A reasonable basis under Subsection (5)(a) may not include: (i) whether a user resides inside or outside the county boundary or on unincorporated land; (ii) a consideration of the age of development within areas with the same zoning designation; or (iii) the lack of financial contributions, or the reduced financial contributions, that a tax-exempt organization user makes to the cost of constructing, maintaining, or operating a transportation facility. (6) (a) Before adopting an ordinance imposing or increasing a transportation utility fee, the county governing body shall comply with the notice and public hearing requirements established in Sections 17-63-303 and 17-63-304. (b) (i) The governing body of a county that proposes to impose or increase a transportation utility fee shall, in addition to the notice required under Subsection (6)(a), provide notice of the proposed fee and the public hearing: (A) in a notice with the county's monthly utility bill, if the county mails or emails residents a monthly utility bill; or (B) through another primary means of communicating, if the county does not provide residents a monthly utility bill. (ii) The public hearing required for a proposal to impose or increase a transportation utility fee may be held in conjunction with a budget hearing under Part 3, Preparation and Adoption of County Budgets, but shall be separate and distinct from the budget hearing. (7) (a) A transportation utility fee may be imposed or increased only by an ordinance adopted by the county's governing body. (b) (i) Subject to Subsection (7)(b)(ii), the governing body may adopt an ordinance imposing or increasing a transportation utility fee at the same meeting in which the public body adopts the county budget. (ii) The governing body vote on the imposition or increase of a transportation utility fee shall be separate from the governing body vote on the county budget or any other item. (c) The amount of a transportation utility fee for any user segment shall be reasonably related to the services provided to, benefits received by, or need created by the user segment that pays the transportation utility fee, as determined in the study under Subsection (3). (d) (i) Revenue from a transportation utility fee may not supplant existing general fund appropriations that the county has budgeted for transportation facilities as of the date the transportation utility fee becomes effective. (ii) The limitation under Subsection (7)(d)(i) does not apply to a designated transportation facilities capital or reserve account established before the effective date of a transportation utility fee under this section. (8) (a) Simultaneously with adopting an ordinance described in Subsection (7), a county shall establish an appeals process for an individual or entity that wishes to challenge the user classification, as described in Subsection (5), the county assigns to the individual or entity. (b) As part of an appeal described in Subsection (8)(a), the individual or entity shall: (i) demonstrate why the county's assignment of a user classification to the individual or entity is not reasonable as applied to the individual or entity; and (ii) provide evidence of the individual's or entity's actual traffic count or trip generation. (c) The appeal process described in Subsection (8)(a) shall establish the individual or body at the county that shall hear and make a final decision on the appeal, which shall be: (i) the same individual or body that hears appeals related to other fee appeals, if the county has a process to appeal fees; or (ii) the governing body. (9) (a) A county that imposes a transportation utility fee shall establish a fund as provided in this Subsection (9). (b) A county shall deposit into the transportation fund all revenue from a transportation utility fee. (c) A county may not: (i) deposit into or commingle with a transportation fund any money from any other source; or (ii) use money in a transportation fund for any purpose other than to pay for the cost of: (A) the development or construction of a new transportation facility; (B) upgrading or replacing an existing transportation facility; (C) the maintenance, operation, or repair of an existing transportation facility; or (D) reasonable administrative costs associated with the transportation fund or with activities described in Subsections (9)(c)(ii)(A), (B), and (C). (d) Notwithstanding any other provision in this chapter, a county may not transfer money into a transportation fund to any other fund or to a separate account. (10) A county that imposes a transportation utility fee may charge the fee to a user annually or monthly. (11) (a) A county that imposes a transportation utility fee shall conduct an annual review of the transportation utility fee as provided in this Subsection (11) and prepare a written report of the annual review. (b) In an annual review under Subsection (11)(a), the governing body shall: (i) review the balance of the transportation fund; (ii) review the current amount of the transportation utility fee; (iii) demonstrate that there is still a reasonable relationship between the amount of the transportation utility fee and the transportation services provided to, benefits received by, or need created by those who pay the fee; (iv) consider other possible revenue sources that the county could use for transportation facilities instead of a transportation utility fee; (v) ensure that the county is complying with Subsection (7)(d); and (vi) demonstrate that revenue from the transportation utility fee continues to be needed to provide a transportation facility that the county could not otherwise provide from other existing revenue sources. (c) (i) A county shall submit a copy of the written report under Subsection (11)(a) to the state auditor. (ii) A county may fulfill the requirement of Subsection (11)(c)(i) by submitting the written report as part of the county's annual financial reports submitted to the state auditor. (12) (a) A transportation utility fee imposed under this section expires 10 years after the effective date of the ordinance imposing the transportation utility fee. (b) The 10-year period described in Subsection (12)(a) begins again with any subsequent adoption of any ordinance imposing a transportation utility fee after the initial adoption of an ordinance imposing a transportation utility fee. (13) An ordinance imposing a transportation utility fee is subject to local referenda as provided in Title 20A, Chapter 7, Part 6, Local Referenda - Procedures. (14) A county that, before May 6, 2026, imposes a fee to pay for a transportation facility shall, no later than July 1, 2027: (a) ensure that requirements of this section have been complied with for the fee that the city imposes; or (b) repeal the fee. (15) (a) Nothing in this section precludes or abrogates the property tax exemptions provided for in Utah Constitution, Article XIII, Section 3. (b) To the extent that a court determines a transportation utility fee is a property tax for purposes of Utah Constitution, Article XIII, Section 3, a county may not require a person to pay that transportation utility fee with respect to property or the use of property that is exempt from property tax under Utah Constitution, Article XIII, Section 3. Enacted by Chapter 339, 2026 General Session

Source: Utah Office of Legislative Research and General Counsel (le.utah.gov)URL: https://le.utah.gov/xcode/Title17/Chapter63/17-63-P7.html?v=C17-63-P7_2025110620251206Fetched: 10/26/2026