Utah § 59-2-914 - Excess levies -- Commission to recalculate levy -- Notice to implement adjusted levies to county auditor -- Authority to exceed maximum levy permitted by law.

Full text of Utah Utah Code § 59-2-914 — Excess levies -- Commission to recalculate levy -- Notice to implement adjusted levies to county auditor -- Authority to exceed maximum levy permitted by law., with citation guidance and answers to common questions.

§ 59-2-914. Excess levies -- Commission to recalculate levy -- Notice to implement adjusted levies to county auditor -- Authority to exceed maximum levy permitted by law.

59-2-914.  Excess levies -- Commission to recalculate levy -- Notice to implement adjusted levies to county auditor -- Authority to exceed maximum levy permitted by law.
(1) If the commission determines that a levy established for a taxing entity set under Section 59-2-913 is in excess of the maximum levy permitted by law, the commission shall:
(a) lower the levy so that it is set at the maximum level permitted by law;
(b) notify the taxing entity which set the excessive rate that the rate has been lowered; and
(c) notify the county auditor of the county or counties in which the taxing entity is located to implement the rate established by the commission.
(2) A levy set for a taxing entity by the commission under this section shall be the official levy for that taxing entity unless:
(a) the taxing entity lowers the levy established by the commission; or
(b) the levy is subsequently modified by a court order.
(3) Notwithstanding Subsection (1) or (2), a taxing entity may impose a tax rate that exceeds the maximum levy permitted by law if the tax rate the taxing entity imposes is at or below the taxing entity's certified tax rate established in Section 59-2-924.


Amended by Chapter 469, 2013 General Session

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

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Frequently Asked Questions About Utah § 59-2-914

What does Utah Code § 59-2-914 cover?

Section 59-2-914 ("Excess levies -- Commission to recalculate levy -- Notice to implement adjusted levies to county auditor -- Authority to exceed maximum levy permitted by law.") 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 § 59-2-914?

A common citation format is "Utah Code § 59-2-914" (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 § 59-2-914 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.

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