Utah Code § 17B-2a-903

Additional service area powers -- Property tax limitation for service area
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providing law enforcement service.
(1) In addition to the powers conferred on a service area under Section 17B-1-103, a service area:
(a) may issue bonds as provided in and subject to Chapter 1, Part 11, Special District Bonds, to
carry out the purposes of the district;
(b) that, until April 30, 2007, was a regional service area, may provide park, recreation, or
parkway services, or any combination of those services; and
(c) may, with the consent of the county in which the service area is located, provide planning and
zoning service.
(2) A service area that provides law enforcement service may not levy a property tax or increase its
certified tax rate, as defined in Section 59-2-924, without the prior approval of:
(a)
(i) the legislative body of each municipality that is partly or entirely within the boundary of the
service area; and
(ii) the legislative body of the county with an unincorporated area within the boundary of the
service area; or
(b)
(i) a majority of the legislative bodies of all municipalities that are partly or entirely within the
boundary of the service area; and
(ii) two-thirds of the legislative body of the county with an unincorporated area within the
boundary of the service area.

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