Taxation Notification Requirements

12
11-13-509
17B-1-609
59-2-911
59-2-919
63G-7-704
0
Taxation Notification Requirements
2026 GENERAL SESSION
STATE OF UTAH
Chief Sponsor: Thomas W. Peterson
Senate Sponsor: Todd Weiler
LONG TITLE
General Description:
This bill modifies truth-in-taxation notice requirements for a fiscal year taxing entity when
a mayor or budget officer proposes a property tax rate increase in a tentative budget.
Highlighted Provisions:
This bill:
defines "specified taxing entity" as a fiscal year taxing entity for which the mayor or
budget officer proposes a property tax rate increase in a tentative budget;
requires a specified taxing entity to include a statement on the meeting notice that the
tentative budget includes a property tax rate increase;
provides for the location and timing of the posting of the meeting notice; and
makes technical and conforming changes.
Money Appropriated in this Bill:
None
Other Special Clauses:
This bill provides a special effective date.
Utah Code Sections Affected:
AMENDS:
11-13-509
, as last amended by Laws of Utah 2023, Chapter 435
17B-1-609
, as last amended by Laws of Utah 2023, Chapters 15, 435
59-2-911
, as last amended by Laws of Utah 2025, First Special Session, Chapter 17
59-2-919
, as last amended by Laws of Utah 2025, First Special Session, Chapter 17
63G-7-704
, as last amended by Laws of Utah 2025, First Special Session, Chapter 17
Be it enacted by the Legislature of the state of Utah:
Section 1. Section
11-13-509
is amended to read:
11-13-509
. Hearing to consider adoption -- Notice.
(1)
At the meeting at which the tentative budget is adopted, the governing board shall:
(a)
establish the time and place of a public hearing to consider
its
the budget's
adoption;
and
(b)
except as provided in Subsection
(2)
, order that notice of the hearing be published,
for at least seven days before the day of the hearing, for the interlocal entity's service
area, as a class A notice under Section
63G-30-102
.
(2)
If the budget hearing is held in conjunction with a tax increase hearing, the notice
required in Subsection
(1)(b)
:
(a)
may be combined with the notice required under
Section
59-2-919
Subsection
59-2-919(3)
or (4)(c)
; and
(b)
shall be published in accordance with the advertisement provisions of Section
59-2-919
.
(3)
Proof that notice was given in accordance with Subsection
(1)(b)
, or
(2)
is prima facie
evidence that notice was properly given.
(4)
If a notice required under Subsection
(1)(b)
, or
(2)
is not challenged within 30 days after
the day on which the hearing is held, the notice is adequate and proper.
Section 2. Section
17B-1-609
is amended to read:
17B-1-609
. Hearing to consider adoption -- Notice.
(1)
At the meeting at which the tentative budget is adopted, the board of trustees shall:
(a)
establish the time and place of a public hearing to consider
its
the budget's
adoption;
and
(b)
except as provided in Subsection
(6)
or
(7)
, order that notice of the hearing be
published for the district, as a class A notice under Section
63G-30-102
, for at least
seven days before the day of the hearing.
(2)
If the budget hearing is held in conjunction with a tax increase hearing, the notice
required in Subsection
(1)(b)
:
(a)
may be combined with the notice required under
Section
59-2-919
Subsection
59-2-919(3)
or (4)(c)
; and
(b)
shall be published in accordance with the advertisement provisions of Section
59-2-919
.
(3)
If the budget hearing is to be held in conjunction with a fee increase hearing, the notice
required in Subsection
(1)(b)
:
(a)
may be combined with the notice required under Section
17B-1-643
; and
(b)
shall be published or mailed in accordance with the notice provisions of Section
17B-1-643
.
(4)
Proof that notice was given in accordance with Subsection
(1)(b)
,
(2)
,
(3)
, or
(6)
is prima
facie evidence that notice was properly given.
(5)
If a notice required under Subsection
(1)(b)
,
(2)
,
(3)
, or
(6)
is not challenged within 30
days after the day on which the hearing is held, the notice is adequate and proper.
(6)
A board of trustees of a special district with an annual operating budget of less than
$250,000 may satisfy the notice requirements in Subsection
(1)(b)
by:
(a)
mailing a written notice, postage prepaid, to each voter in the special district; and
(b)
posting the notice in three public places within the district.
(7)
The notice described in this section is exempt from the physical posting requirement
described in Subsection
63G-30-102(1)(c)
.
Section 3. 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;
(f)
levies made to be used for storm water, flood, and water quality control;
(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;
(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;
(i)
levies made to fund local health departments;
(j)
levies made to fund public transit districts;
(k)
levies made to establish, maintain, and replenish special improvement guaranty
funds;
(l)
levies made in any special service district;
(m)
levies made to fund municipal-type services to unincorporated areas of counties
under Title
17, Chapter 78, Part 5
, Provision of Municipal-Type Services to
Unincorporated Areas;
(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;
(o)
the multicounty and county assessing and collecting levies under Section
59-2-1602
;
and
(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
17-63-904
, 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
Subsection
59-2-919(3)
.
(c)
The revenue from this continued levy shall be used only for the funding of
convention facilities as defined in Section
59-12-602
.
Section 4. Section
59-2-919
is amended to read:
59-2-919
. Notice and public hearing requirements for certain tax increases --
Exceptions -- Audit.
(1)
As used in this section:
(a)
"Additional ad valorem tax revenue" means ad valorem property tax revenue
generated by the portion of the tax rate that exceeds the taxing entity's certified tax
rate.
(b)
"Ad valorem tax revenue" means ad valorem property tax revenue not including
revenue from:
(i)
eligible new growth; or
(ii)
personal property that is:
(A)
assessed by a county assessor in accordance with Part
3, County Assessment
;
and
(B)
semiconductor manufacturing equipment.
(c)
"Base year" means a taxing entity's fiscal year that immediately precedes the fiscal
year in which the taxing entity first adopted a budget below last year's property tax
budgeted revenue.
(d)
"Base year budgeted revenue" means the property tax budgeted revenue, excluding
eligible new growth, for the base year.
(e)
"Calendar year taxing entity" means a taxing entity that operates under a fiscal year
that begins on January 1 and ends on December 31.
(f)
"County executive calendar year taxing entity" means a calendar year taxing entity
that operates under the county executive-council form of government described in
Section
17-62-203
.
(g)
"Current calendar year" means the calendar year immediately preceding the calendar
year for which a calendar year taxing entity seeks to levy a tax rate that exceeds the
calendar year taxing entity's certified tax rate.
(h)
"Eligible new growth" means the same as that term is defined in Section
59-2-924
.
(i)
"Fiscal year taxing entity" means a taxing entity that operates under a fiscal year that
begins on July 1 and ends on June 30.
(j)
"Meeting" means the same as that term is defined in Section
52-4-103
.
(k)
"Last year's property tax budgeted revenue" does not include:
(i)
revenue received by a taxing entity from a debt service levy voted on by the public;
(ii)
revenue generated by the combined basic rate as defined in Section
53F-2-301
; or
(iii)
revenue generated by the charter school levy described in Section
53F-2-703
.
(l)
"Specified taxing entity" means a fiscal year taxing entity for which a mayor or
budget officer proposes a tax rate increase in the tentative budget.
(m)
"Truth-in-taxation exemption period" means a six-year period that begins with the
base year.
(2)
Except as provided in Subsection
(11)
, a taxing entity may not levy a tax rate that
exceeds the taxing entity's certified tax rate unless the taxing entity meets:
(a)
the requirements of this section that apply to the taxing entity; and
(b)
all other requirements as may be required by law.
(3)
(a)
Subject to Subsection
(3)(b)
and except as provided in Subsection
(5)
, a calendar
year taxing entity may levy a tax rate that exceeds the calendar year taxing entity's
certified tax rate if the calendar year taxing entity:
(i)
14 or more days before the date of the regular general election or municipal
general election held in the current calendar year, states at a public meeting:
(A)
that the calendar year taxing entity intends to levy a tax rate that exceeds the
calendar year taxing entity's certified tax rate;
(B)
the dollar amount of and purpose for additional ad valorem tax revenue that
would be generated
the calendar year taxing entity would generate
by the
proposed increase in the certified tax rate; and
(C)
the approximate percentage increase in ad valorem tax revenue for the taxing
entity based on the proposed increase described in Subsection
(3)(a)(i)(B)
;
(ii)
provides notice for the public meeting described in Subsection
(3)(a)(i)
in
accordance with Title
52, Chapter 4
, Open and Public Meetings Act, including
providing a separate item on the meeting agenda that notifies the public that the
calendar year taxing entity intends to make the statement described in Subsection
(3)(a)(i)
;
(iii)
meets the advertisement requirements of Subsections
(6)
and
(7)
before the
calendar year taxing entity conducts the public hearing
required by
Subsection
(3)(a)(v)
requires
;
(iv)
provides notice by mail:
(A)
seven or more days before the regular general election or municipal general
election held in the current calendar year; and
(B)
as provided in Subsection
(3)(c)
; and
(v)
conducts a public hearing that is held:
(A)
in accordance with Subsections
(8)
and
(9)
; and
(B)
in conjunction with the public hearing required by Section
17-63-304
or
17B-1-610
.
(b)
(i)
For a county executive calendar year taxing entity, the statement described in
Subsection
(3)(a)(i)
shall be made by the:
(A)
county council;
(B)
county executive; or
(C)
both the county council and county executive.
(ii)
If the county council makes the statement described in Subsection
(3)(a)(i)
or the
county council states a dollar amount of additional ad valorem tax revenue that is
greater than the amount of additional ad valorem tax revenue previously stated by
the county executive in accordance with Subsection
(3)(a)(i)
, the county executive
calendar year taxing entity shall:
(A)
make the statement described in Subsection
(3)(a)(i)
14 or more days before
the county executive calendar year taxing entity conducts the public hearing
under Subsection
(3)(a)(v)
; and
(B)
provide the notice required by Subsection
(3)(a)(iv)
14 or more days before
the county executive calendar year taxing entity conducts the public hearing
required by Subsection
(3)(a)(v)
.
(c)
The notice described in Subsection
(3)(a)(iv)
:
(i)
shall be mailed to each owner of property:
(A)
within the calendar year taxing entity; and
(B)
listed on the assessment roll;
(ii)
shall be printed on a separate form that:
(A)
is developed by the commission;
(B)
states at the top of the form, in bold upper-case type no smaller than 18 point
"NOTICE OF PROPOSED TAX INCREASE"; and
(C)
may be mailed with the notice required by Section
59-2-1317
;
(iii)
shall contain for each property described in Subsection
(3)(c)(i)
:
(A)
the value of the property for the current calendar year;
(B)
the tax on the property for the current calendar year; and
(C)
subject to Subsection
(3)(d)
, for the calendar year for which the calendar year
taxing entity seeks to levy a tax rate that exceeds the calendar year taxing
entity's certified tax rate, the estimated tax on the property;
(iv)
shall contain the following statement:
"[Insert name of taxing entity] is proposing a tax increase for [insert applicable calendar
year]. This notice contains estimates of the tax on your property and the proposed tax increase
on your property as a result of this tax increase. These estimates are calculated on the basis of
[insert previous applicable calendar year] data. The actual tax on your property and proposed
tax increase on your property may vary from this estimate.";
(v)
shall state the dollar amount of additional ad valorem tax revenue that would be
generated each year by the proposed increase in the certified tax rate;
(vi)
shall include a brief statement of the primary purpose for the proposed tax
increase, including the taxing entity's intended use of additional ad valorem tax
revenue described in Subsection
(3)(c)(v)
;
(vii)
shall state the date, time, and place of the public hearing described in Subsection
(3)(a)(v)
;
(viii)
shall state the
Internet
internet
address for the taxing entity's public website;
(ix)
may contain other information approved by the commission; and
(x)
if sent in calendar year 2024, 2025, or 2026, shall contain:
(A)
notice that the taxpayer may request electronic notice as described in
Subsection
17-71-302(1)(m)
; and
(B)
instructions describing how to elect to receive a notice as described in
Subsection
17-71-302(1)(m)
.
(d)
For purposes of Subsection
(3)(c)(iii)(C)
, a calendar year taxing entity shall calculate
the estimated tax on property on the basis of:
(i)
data for the current calendar year; and
(ii)
the amount of additional ad valorem tax revenue stated in accordance with this
section.
(4)
Except as provided in Subsection
(5)
, a fiscal year taxing entity may levy a tax rate that
exceeds the fiscal year taxing entity's certified tax rate if
the fiscal year taxing entity
:
(a)
provides notice by meeting the advertisement requirements of Subsections
(6)
and
(7)
before the fiscal year taxing entity conducts the public meeting at which the fiscal
year taxing entity's annual budget is adopted; and
a fiscal year entity that is a
specified taxing entity posts the meeting notice for the public meeting at which the
mayor or budget officer will first present the tentative budget to the governing body
of the specified taxing entity:
(i)
with a statement that the tentative budget includes a proposed tax rate increase;
(ii)
(A)
on the specified taxing entity's website; or
(B)
for a town, as classified in Section
10-2-301
, that does not have a website, at
the town's town hall or principal place of business; and
(iii)
(A)
in accordance with Title 52, Chapter 4, Open and Public Meetings Act; and
(B)
at least seven calendar days after the day on which the specified taxing entity
holds the public meeting;
(b)
the fiscal year taxing entity
conducts a public hearing in accordance with
Subsections
(8)
and
(9)
before the fiscal year taxing entity's annual budget is adopted
.
; and
(c)
the fiscal year taxing entity provides notice for the public hearing described in
Subsection (4)(b) by meeting the advertisement requirements of Subsections
(6)
and
(7)
.
(5)
(a)
A taxing entity is not required to meet the notice or public hearing requirements of
Subsection
(3)
or
(4)
if the taxing entity is expressly exempted by law from
complying with the requirements of this section.
(b)
A taxing entity is not required to meet the notice requirements of Subsection
(3)
or
(4)
if:
(i)
Section
53F-8-301
allows the taxing entity to levy a tax rate that exceeds that
certified tax rate without having to comply with the notice provisions of this
section; or
(ii)
the taxing entity:
(A)
budgeted less than $20,000 in ad valorem tax revenue for the previous fiscal
year; and
(B)
sets a budget during the current fiscal year of less than $20,000 of ad valorem
tax revenue.
(6)
(a)
Before holding the public hearing described in Subsection
(3)(a)(v)
or
(4)(b)
, a
taxing entity proposing a tax rate increase under this section shall publish an
advertisement regarding the proposed tax increase:
(i)
electronically in accordance with Section
45-1-101
; and
(ii)
as a class A notice under Section
63G-30-102
.
(b)
The advertisement described in Subsection
(6)(a)
shall:
(i)
be published for at least 14 days before the day on which the taxing entity
conducts the public hearing described in Subsection
(3)(a)(v)
or
(4)(b)
; and
(ii)
substantially be in the following form and content:
"NOTICE OF PROPOSED TAX INCREASE
(NAME OF TAXING ENTITY)
The (name of the taxing entity) is proposing to increase its property tax revenue.
The (name of the taxing entity) tax on a (insert the average value of a residence in
the taxing entity rounded to the nearest thousand dollars) residence would increase from
$______ to $________, which is $_______ per year.
The (name of the taxing entity) tax on a (insert the value of a business having the
same value as the average value of a residence in the taxing entity) business would increase
from $________ to $_______, which is $______ per year.
If the proposed budget is approved, (name of the taxing entity) would receive an
additional $______ in property tax revenue per year as a result of the tax increase.
If the proposed budget is approved, (name of the taxing entity) would increase its
property tax budgeted revenue by ___% above last year's property tax budgeted revenue
excluding eligible new growth.
The (name of the taxing entity) invites all concerned citizens to a public hearing for the
purpose of hearing comments regarding the proposed tax increase and to explain the reasons
for the proposed tax increase. You have the option to attend or participate in the public hearing
in person or online.
PUBLIC HEARING
Date/Time:
(date) (time)
Location:
(name of meeting place and address of meeting place)
Virtual Meeting Link:
(Internet address for remote participation and live streaming
options)
To obtain more information regarding the tax increase, citizens may contact the (name
of the taxing entity) at (phone number of taxing entity) or visit (Internet address for the taxing
entity's public website)."
(7)
The commission:
(a)
shall adopt rules in accordance with Title
63G, Chapter 3
, Utah Administrative
Rulemaking Act, governing the joint use of one advertisement described in
Subsection
(6)
by two or more taxing entities; and
(b)
subject to Section
45-1-101
, may authorize a taxing entity's use of a
commission-approved direct notice to each taxpayer if:
(i)
the direct notice is different and separate from the notice required under Section
59-2-919.1
; and
(ii)
the taxing entity petitions the commission for the use of a commission-approved
direct notice.
(8)
(a)
(i)
On or before June 1, a fiscal year taxing entity shall notify the commission
and the county auditor of the date, time, and place of the public hearing described
in Subsection
(4)(b)
.
(ii)
On or before October 1 of the current calendar year, a calendar year taxing entity
shall notify the commission and the county auditor of the date, time, and place of
the public hearing described in Subsection
(3)(a)(v)
.
(b)
(i)
A public hearing described in Subsection
(3)(a)(v)
or
(4)(b)
shall be:
(A)
open to the public;
(B)
held at a meeting of the taxing entity with no items on the agenda other than
discussion and action on the taxing entity's intent to levy a tax rate that exceeds
the taxing entity's certified tax rate, the taxing entity's budget, a special
district's or special service district's fee implementation or increase, or a
combination of these items; and
(C)
available for individuals to attend or participate either in person or remotely
through electronic means.
(ii)
The governing body of a taxing entity conducting a public hearing described in
Subsection
(3)(a)(v)
or
(4)(b)
shall:
(A)
state the dollar amount of additional ad valorem tax revenue that would be
generated each year by the proposed increase in the certified tax rate;
(B)
explain the reasons for the proposed tax increase, including the taxing entity's
intended use of additional ad valorem tax revenue described in Subsection
(8)(b)(ii)(A)
;
(C)
if the county auditor compiles the list required by Section
59-2-919.2
, present
the list at the public hearing and make the list available on the taxing entity's
public website; and
(D)
provide an interested party desiring to be heard an opportunity to present oral
testimony within reasonable time limits and without unreasonable restriction
on the number of individuals allowed to make public comment.
(c)
(i)
Except as provided in Subsection
(8)(c)(ii)
, a taxing entity may not schedule a
public hearing described in Subsection
(3)(a)(v)
or
(4)(b)
at the same time as the
public hearing of another overlapping taxing entity in the same county.
(ii)
The taxing entities in which the power to set tax levies is vested in the same
governing board or authority may consolidate the public hearings described in
Subsection
(3)(a)(v)
or
(4)(b)
into one public hearing.
(d)
The county auditor shall resolve any conflict in public hearing dates and times after
consultation with each affected taxing entity.
(e)
(i)
A taxing entity shall hold a public hearing described in Subsection
(3)(a)(v)
or
(4)(b)
beginning at or after 6 p.m.
(ii)
If a taxing entity holds a public meeting for the purpose of addressing general
business of the taxing entity on the same date as a public hearing described in
Subsection
(3)(a)(v)
or
(4)(b)
, the public meeting addressing general business
items shall conclude before the beginning of the public hearing described in
Subsection
(3)(a)(v)
or
(4)(b)
.
(f)
(i)
Except as provided in Subsection
(8)(f)(ii)
, a taxing entity may not hold the
public hearing described in Subsection
(3)(a)(v)
or
(4)(b)
on the same date as
another public hearing of the taxing entity.
(ii)
A taxing entity may hold the following hearings on the same date as a public
hearing described in Subsection
(3)(a)(v)
or
(4)(b)
:
(A)
a budget hearing;
(B)
if the taxing entity is a special district or a special service district, a fee
hearing described in Section
17B-1-643
;
(C)
if the taxing entity is a town, an enterprise fund hearing described in Section
10-5-107.5
; or
(D)
if the taxing entity is a city, an enterprise fund hearing described in Section
10-6-135.5
.
(9)
(a)
If a taxing entity does not make a final decision on budgeting additional ad
valorem tax revenue at a public hearing described in Subsection
(3)(a)(v)
or
(4)(b)
,
the taxing entity shall:
(i)
announce at that public hearing the scheduled time and place of the next public
meeting at which the taxing entity will consider budgeting the additional ad
valorem tax revenue; and
(ii)
if the taxing entity is a fiscal year taxing entity, hold the public meeting described
in Subsection
(9)(a)(i)
before September 1.
(b)
A calendar year taxing entity may not adopt a final budget that budgets an amount of
additional ad valorem tax revenue that exceeds the largest amount of additional ad
valorem tax revenue stated at a public meeting under Subsection
(3)(a)(i)
.
(c)
A public hearing on levying a tax rate that exceeds a fiscal year taxing entity's
certified tax rate may coincide with a public hearing on the fiscal year taxing entity's
proposed annual budget.
(10)
(a)
A county auditor may conduct an audit to verify a taxing entity's compliance
with Subsection
(8)
.
(b)
If the county auditor, after completing an audit, finds that a taxing entity has failed to
meet the requirements of Subsection
(8)
, the county auditor shall prepare and submit
a report of the auditor's findings to the commission.
(c)
The commission may not certify a tax rate that exceeds a taxing entity's certified tax
rate if, on or before September 15 of the year in which the taxing entity is required to
hold the public hearing described in Subsection
(3)(a)(v)
or
(4)(b)
, the commission
determines that the taxing entity has failed to meet the requirements of
Subsection
(8)
this section
.
(11)
For a fiscal year within a truth-in-taxation exemption period, a taxing entity may adopt
a budget that is equal to or less than the base year budgeted revenue without complying
with this section.
Section 5. Section
63G-7-704
is amended to read:
63G-7-704
. Tax levy by political subdivisions for payment of claims, judgments,
or insurance premiums.
(1)
Notwithstanding any provision of law to the contrary, a political subdivision may levy
an annual property tax sufficient to pay:
(a)
any claim, settlement, or judgment, including interest payments and issuance costs
for bonds issued under Subsection
11-14-103(1)(d)
to pay the portion of any claim,
settlement, or judgment that exceeds $3,000,000;
(b)
the costs to defend against any claim, settlement, or judgment; or
(c)
for the establishment and maintenance of a reserve fund for the payment of claims,
settlements, or judgments that may be reasonably anticipated.
(2)
(a)
The payments authorized to pay for punitive damages or to pay the premium for
authorized insurance is money spent for a public purpose within the meaning of this
section and Utah Constitution, Article XIII,
Sec.
Section
5, even though, as a result
of the levy, the maximum levy as otherwise restricted by law is exceeded.
(b)
(i)
Except as provided in Subsection
(2)(b)(ii)
, a levy under this section may not
exceed .0001 per dollar of taxable value of taxable property.
(ii)
A levy under Subsection
(1)(a)
to pay the portion of any claim, settlement, or
judgment that exceeds $3,000,000 may not exceed .001 per dollar of taxable value
of taxable property.
(c)
Except as provided in Subsection
17-63-808(2)
, the revenues derived from this levy
may not be used for any purpose other than those specified in this section.
(3)
Beginning January 1, 2012, a local school board may not levy a tax in accordance with
this section.
(4)
A political subdivision that levies an annual property tax under Subsection
(1)(a)
to pay
the portion of any claim, settlement, or judgment that exceeds $3,000,000:
(a)
shall comply with the notice and public hearing requirements under
Section
59-2-919
Subsections
59-2-919(4)(b)
and
(c)
; and
(b)
may levy the annual property tax until the bonds' maturity dates expire.
Section 6.
Effective Date.
This bill takes effect on
January 1, 2027
.
3-4-26 12:57 PM