Utah § 17-63-801 - Property taxes levied for specified services -- Special revenue fund -- Limitations on use -- Collection, accounting, and expenditures.

Full text of Utah Utah Code § 17-63-801 — Property taxes levied for specified services -- Special revenue fund -- Limitations on use -- Collection, accounting, and expenditures., with citation guidance and answers to common questions.

§ 17-63-801. Property taxes levied for specified services -- Special revenue fund -- Limitations on use -- Collection, accounting, and expenditures.

Effective 11/6/2025
17-63-801.  Property taxes levied for specified services -- Special revenue fund -- Limitations on use -- Collection, accounting, and expenditures.
(1)A county 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 county that levies the property tax shall indicate through ordinance:
(a)that the county levies the tax under this section; and
(b)the specific service for which the county levies the tax.
(3)A property tax levied under this section is subject to the maximum rate a county may levy for property taxes under Section 59-2-908.
(4)
(a)A county 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 county 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 county created the special revenue fund.
(5)Except as provided in Subsections (2) and (4), a county 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 county's other property taxes.


Renumbered and Amended by Chapter 13, 2025 Special Session 1

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

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Frequently Asked Questions About Utah § 17-63-801

What does Utah Code § 17-63-801 cover?

Section 17-63-801 ("Property taxes levied for specified services -- Special revenue fund -- Limitations on use -- Collection, accounting, and 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 § 17-63-801?

A common citation format is "Utah Code § 17-63-801" (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 § 17-63-801 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

Not legal advice. Verify against the official source and consult a licensed attorney in Utah.