Full text of Utah Utah Code § 17-63-701 — Authorized taxes -- List nonexhaustive., with citation guidance and answers to common questions.
§ 17-63-701. Authorized taxes -- List nonexhaustive.
Effective 11/6/2025
17-63-701.
Authorized taxes -- List nonexhaustive.
| (1) | In addition to taxes described in this chapter, a county may implement the following local taxes:
| (a) | taxes to support the provision of municipal-type services, as described in Chapter 78, Part 5, Provision of Municipal-Type Services to Unincorporated Areas; |
| (b) | a transient room tax, as described in Section 17-78-702; |
| (c) | a tax levy for the establishment of a planetarium, as described in Section 17-78-801; and |
| (d) | a tax levy for the establishment of a zoo, as described in Section 17-78-901. |
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| (2) |
| (a) | A county legislative body may annually at the public meeting at which the annual tax levy for county purposes is fixed and levied, assess and levy a tax for:
| (i) | the care, maintenance, and relief of the indigent sick or dependent poor individuals lawfully residing in the county; |
| (ii) | the temporary relief of indigent individuals not having a lawful residence in the county; |
| (iii) | the burial of indigent individuals who die within the county; |
| (iv) | the erection and maintenance of hospitals, infirmaries, and farms in connection with Subsections (2)(a)(i) and (ii); |
| (v) | the employment of a superintendent for county hospitals and infirmaries described in Subsection (2)(a)(iv) and any other necessary employees; and |
| (vi) | the salary of a county physician for attending the indigent sick or dependent poor. |
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| (b) | The taxes authorized under Subsection (2)(a) shall be assessed, levied, and collected in the same manner as other county taxes are assessed, levied, and collected. |
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| (3) | A county legislative body may levy a special tax on the taxable property within the county for the purpose of:
| (a) | creating a fund to be used for collecting, preparing, and maintaining an exhibit of the products and industries of the county at any domestic or foreign exposition, fair, or livestock show that encourages immigration and increases trade in the products of the state; |
| (b) | maintaining, conducting, and furnishing facilities for livestock or other exhibitions; or |
| (c) | promoting and making water surveys, collecting data relating to the supply, distribution and use of water or the necessity for drainage or other reclamation work and the compilation of data or information to encourage the conservation of water for the reclamation of lands within the county or counties of the state. |
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| (4) | The taxes enumerated in this section are nonexhaustive. |
Renumbered and Amended by Chapter
13, 2025 Special Session 1
Frequently Asked Questions About Utah § 17-63-701
What does Utah Code § 17-63-701 cover?
Section 17-63-701 ("Authorized taxes -- List nonexhaustive.") 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 § 17-63-701?
A common citation format is "Utah Code § 17-63-701" (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 § 17-63-701 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.
