Utah § 59-2-908 - Single aggregate limitation -- Maximum levy.

Full text of Utah Utah Code § 59-2-908 — Single aggregate limitation -- Maximum levy., with citation guidance and answers to common questions.

§ 59-2-908. Single aggregate limitation -- Maximum levy.

59-2-908.  Single aggregate limitation -- Maximum levy.
(1) Except as provided in Subsection (2), each county shall have a single aggregate limitation on the property tax levied for all purposes by the county. Except as provided in Section 59-2-911, this limitation may not exceed the maximum set forth in this section. The maximum is:
(a) .0032 per dollar of taxable value in all counties with a total taxable value of more than $100,000,000; and
(b) .0036 per dollar of taxable value in all counties with a total taxable value of less than $100,000,000.
(2)
(a) Beginning January 1, 1995, a county may impose a tax rate in excess of the limitation provided in Subsection (1) if the rate established under Subsection (1)(a) or (b) generates revenues for the county in an amount that is less than the revenues that would be generated by the county under the certified tax rate established in Section 59-2-924.
(b) A county meeting the requirements of Subsection (2)(a) may impose a tax rate that does not exceed the certified tax rate established in Section 59-2-924.


Amended by Chapter 61, 2008 General Session
Amended by Chapter 231, 2008 General Session
Amended by Chapter 236, 2008 General Session

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Frequently Asked Questions About Utah § 59-2-908

What does Utah Code § 59-2-908 cover?

Section 59-2-908 ("Single aggregate limitation -- Maximum levy.") is part of the Utah Code, the codified statutory law of Utah. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.

How do I cite Utah § 59-2-908?

A common citation format is "Utah Code § 59-2-908" (Utah). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.

Is this the official text of Utah law?

No. This page is for research and education and may not include the most recent amendments. For official current law, check the Utah official source linked on this page or consult a licensed Utah attorney.

How does Utah § 59-2-908 apply to my situation?

Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Utah can advise on how this section applies to you. Contact your state or local bar association for a referral.

Sources & Verification

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