Property taxes and privilege tax.
Utah Code § 17B-2a-1410
in effect17B-2a-1410. Property taxes and privilege tax.
(1) All property and assets of the district are exempt from taxation as provided in Section 17B-1-116.
(2) An operator using district-owned facilities is subject to the privilege tax imposed under Title 59, Chapter 4, Privilege Tax.
(3) The district may levy a privilege tax within the service area for district operations and maintenance expenses at a rate not to exceed 0.0023.
(4) Notwithstanding this section, nothing prohibits the district from agreeing to a payment in lieu of taxes in the board's sole discretion.
Enacted by Chapter 474, 2026 General Session
Source: Utah Office of Legislative Research and General Counsel (le.utah.gov)URL: https://le.utah.gov/xcode/Title17B/Chapter2A/17B-2a-S1410.html?v=C17B-2a-S1410_2026050620260506Fetched: 10/26/2026
