Utah § 10-5-112.4 - Property taxes levied for specified services -- Special revenue fund -- Limitations on expenditures.

Full text of Utah Utah Code § 10-5-112.4 — Property taxes levied for specified services -- Special revenue fund -- Limitations on expenditures., with citation guidance and answers to common questions.

§ 10-5-112.4. Property taxes levied for specified services -- Special revenue fund -- Limitations on expenditures.

Effective 5/14/2019
10-5-112.4.  Property taxes levied for specified services -- Special revenue fund -- Limitations on expenditures.
(1) A town may account separately for the revenues derived from a property tax, that is lawfully levied for a specific purpose, in accordance with this section.
(2) To levy a property tax under this section, the legislative body of the town that levies the property tax shall indicate through ordinance:
(a) that the town levies the tax under this section; and
(b) the specific service for which the town levies the tax.
(3) A property tax levied under this section is subject to the maximum rate a town may levy for property taxes under Section 10-5-112.
(4)
(a) A town that collects a property tax under this section shall:
(i) create a special revenue fund to hold the revenues collected under this section; and
(ii) deposit revenues collected from that tax into the special revenue fund described in Subsection (4)(a)(i).
(b) A town may only expend revenues from a special revenue fund described in Subsection (4)(a) for a purpose that is solely related to the provision of the service described in Subsection (2)(b) for which the town created the special revenue fund.
(5) Except as provided in Subsections (2) and (4), a town that levies a property tax under this section shall:
(a) levy and collect the tax in accordance with Title 59, Chapter 2, Property Tax Act;
(b) account for revenues derived from the tax in accordance with this chapter; and
(c) levy and collect and account for revenues derived from the tax in the same general manner as for the town's other property taxes.


Enacted by Chapter 301, 2019 General Session

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

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Frequently Asked Questions About Utah § 10-5-112.4

What does Utah Code § 10-5-112.4 cover?

Section 10-5-112.4 ("Property taxes levied for specified services -- Special revenue fund -- Limitations on expenditures.") 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 § 10-5-112.4?

A common citation format is "Utah Code § 10-5-112.4" (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 § 10-5-112.4 apply to my situation?

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