96 South Main Street, PO Box 77, Nephi, Utah 84648 - Voice: 435 623-0525 - FAX: 435 623-4735

On our front page this week

  • November ballot will include recreation district taxing question


By Myrna Trauntvein
Times-News Correspondent

A recreation district, a special service district, is in the process of following steps to get the taxing question on the November ballot.

"I sent the resolution and a map of the boundaries of the special service district to the lieutenant governor's office on March 21," said Jared Eldridge, county attorney.

"The statute says they have 10 days to process the information and respond."

He said he was not certain which office in the county would receive the response. It was not certain that the response would come to the attorney's office but it might go elsewhere to another elected office.

It could go, for example, to the recorder's office or the assessor's office. It might be sent to the clerk or the treasurer. It might even come tot he county commission.

"I will just have to keep checking," he said. "So far, I haven't heard anything."

By statute a county may establish a special service district within all or any part of the county to be governed by the governing authority of the county and to provide services as provided by statute.

In addition, a county may levy taxes upon the taxable property in the special service district for the purpose of acquiring, constructing, equipping, operating, and maintaining facilities required for any or all of the services the special service district is authorized to provide.

The special service district could be authorized to issue bonds of the special service district for the purpose of acquiring, constructing, and equipping any of the facilities required for any or all of the services the special service district is authorized to provide, subject to limitation on the aggregate amount of the bonds outstanding at any one time as may be provided by statute.

The authority to levy taxes upon the taxable property in a special service district and to issue bonds payable from taxes levied on the taxable property in the special service district shall be conditioned upon the assent of a majority of the qualified electors of the special service district voting in an election for this purpose to be held as provided by statute.

A special service district created by a county may contain all or part of one or more cities or towns, but only with the consent of the governing authority of each city or town to be included in the special service district.

"The process to create a special service district is set by Utah code," said Eldridge.

He said the law requires that the resolution proposing the creation of a local district be adopted by the legislative body of the county. That has been done.

"We sent a copy of that resolution to the lieutenant governor," he said.

The Utah Special Service District Act was modified in 2002 and standardizes the flow of information for entity boundary changes to be through the lieutenant governor and then the lieutenant governor notifies entities needing boundary change information.

It also modifies the Utah Special Service District Act by expanding the purposes for which special service districts may be created.

A county or a municipality may establish a special service district for the purpose of providing within the area of the special service district any of the following services or any combination of them: water; sewerage; drainage; flood control; garbage; health care; transportation; recreation and fire protection.

In a county of the first class, a special service district may be created for providing, operating, and maintaining jail facilities for the confinement of municipal, state, and other detainees and prisoners; street lighting; and consolidated 911 and emergency dispatch.

The statute states that purposes for which a special service district may be established and the services that may be provided by a special service district are to be liberally construed to effect the intent that counties and municipalities be afforded great latitude in establishing and authorizing special service districts to perform services.

Juab County Commissioners now serving are adamant that a district created for recreation be funded only by consent of the electorate.

"We want to make certain that the recreation district taxing issue is on the November ballot," said Cook.