Utah § 10-5-112 - Property tax levy set by ordinance -- Maximum -- Certification.

Full text of Utah Utah Code § 10-5-112 — Property tax levy set by ordinance -- Maximum -- Certification., with citation guidance and answers to common questions.

§ 10-5-112. Property tax levy set by ordinance -- Maximum -- Certification.

Effective 5/6/2026
10-5-112.  Property tax levy set by ordinance -- Maximum -- Certification.
(1)
(a)Before June 22 of each year, or September 1 in the case of a property tax rate increase under Sections 59-2-919 through 59-2-923, the council, at a regular meeting or special meeting called for that purpose, shall by ordinance or resolution set the real and personal property tax levy for town purposes.
(b)Notwithstanding Subsection (1)(a), the council may set the levy at an appropriate later date with the approval of the State Tax Commission.
(2)The combined levies for each town, for all purposes in any year, excluding the retirement of general obligation bonds and the payment of any interest, and taxes expressly authorized by law to be levied in addition, may not exceed .007 per dollar of taxable value of taxable property.
(3)The town clerk shall certify the ordinance or resolution setting the levy to the county auditor, or auditors, if the town is located in more than one county, not later than June 22 of each year.
(4)For the first fiscal year after the year in which a county imposes a levy under Section 11-46-104, a town 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)(iii).


Amended by Chapter 324, 2026 General Session

Source: official Utah text · Last verified 2026-08-27

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Frequently Asked Questions About Utah § 10-5-112

What does Utah Code § 10-5-112 cover?

Section 10-5-112 ("Property tax levy set by ordinance -- Maximum -- Certification.") 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 § 10-5-112?

A common citation format is "Utah Code § 10-5-112" (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 § 10-5-112 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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