(1) Each special district that levies and collects property taxes shall levy and collect the taxes according to the provisions of Title 59, Chapter 2, Property Tax Act. (2) As used in this section: (a) "Appointed board of trustees" means a board of trustees of a special district that includes a member who is appointed to the board of trustees in accordance with Section 17B-1-304, Subsection 17B-1-303(5), Subsection 17B-1-306(5)(g), or any of the applicable provisions in Title 17B, Chapter 2a, Provisions Applicable to Different Types of Special Districts. (b) "Elected board of trustees" means a board of trustees of a special district that consists entirely of members who are elected to the board of trustees in accordance with Subsection (4), Section 17B-1-306, or any of the applicable provisions in Title 17B, Chapter 2a, Provisions Applicable to Different Types of Special Districts. (3) (a) For a taxable year beginning on or after January 1, 2018, a special district may not levy or collect property tax revenue that exceeds the certified tax rate unless: (i) to the extent that the revenue from the property tax was pledged before January 1, 2018, the special district pledges the property tax revenue to pay for bonds or other obligations of the special district; or (ii) the proposed tax or increase in the property tax rate has been approved by: (A) an elected board of trustees; (B) subject to Subsection (3)(b), an appointed board of trustees; (C) a majority of the registered voters within the special district who vote in an election held for that purpose on a date specified in Section 20A-1-204; (D) the legislative body of the appointing authority; or (E) the legislative body of: (I) a majority of the municipalities partially or completely included within the boundary of the specified special district; or (II) the county in which the specified special district is located, if the county has some or all of the county's unincorporated area included within the boundary of the specified special district. (b) For a special district with an appointed board of trustees, each appointed member of the board of trustees shall comply with the trustee reporting requirements described in Section
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