2002 & 2003 Utah Property Tax Rates Sponsored by Utah Association of REALTORS

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1 2002 & 2003 Utah Property Tax Rates Sponsored by Utah Association of REALTORS "The Voice of Real Estate in Utah" Published by Utah Taxpayers Association 1578 West 1700 South, Suite 201 Salt Lake City, Utah Phone: (801) November 2003

2 YEAR STATE GENERAL % SCHOOLS % DISTRIBUTION OF PROPERTY TAXES BY TYPE OF TAXING UNIT CITIES & TOWNS % COUNTY % ROADS % BOUNTY % SPECIAL DISTRICTS % TOTAL CHARGED 1920 $1,722,041 9% $8,566,731 47% $3,773,749 21% $1,701,379 9% $2,431,141 13% $116, % 0% $18,311, $1,748,067 8% $11,213,115 52% $3,990,640 19% $2,153,884 10% $2,284, % $80, % 0% $21,470, $483,976 3% $9,770,399 54% $3,719,581 20% $3,533,320 19% $668,323 4% $51, % 0% $18,227, % $22,873,230 60% $7,558,945 20% $6,015,858 16% $1,566,659 4% $153, % 0% $38,168, % $57,793,140 66% $13,398,277 15% $9,300,405 11% $3,241,596 4% $126, % $3,102,323 4% $86,962, % $97,675,397 63% $20,366,055 13% $29,128,751 19% 0% $204, % $6,747,240 4% $154,121, % $221,699,959 48% $43,274,200 11% $79,000,230 21% 0% $168, % $35,221,004 9% $379,364, % $362,814,778 55% $79,243,990 12% $151,260,123 23% 0% 0% $67,008,363 10% $660,327, % $387,668,225 55% $83,761,724 11% $156,463,186 22% 0% 0% $74,064,275 11% $701,957, % $385,378,743 53% $90,417,317 12% $169,904,027 23% 0% 0% $78,662,243 11% $724,363, % $391,447,028 53% $89,902,876 12% $174,710,777 24% 0% 0% $79,909,064 11% $735,969, % $406,329,955 53% $93,511,416 12% $181,230,771 24% 0% 0% $80,334,468 11% $761,416, % $425,102,610 53% $99,376,720 13% $187,341,394 24% 0% 0% $83,319,725 10% $795,140, % $457,147,357 54% $101,382,230 12% $194,002,458 23% 0% 0% $86,642,157 10% $839,174, % $489,630,534 55% $109,212,585 12% $210,435,636 23% 0% 0% $90,488,893 10% $899,767, % $536,408,733 55% $114,743,440 12% $220,591,305 23% 0% 0% $95,813,420 10% $967,556, % $580,527,609 55% $124,223,485 12% $238,800,668 23% 0% 0% $103,691,681 10% $1,047,243, % $535,038,944 52% $132,600,391 13% $251,973,582 24% 0% 0% $108,059,782 11% $1,027,672, % $543,347,388 50% $149,435,036 13% $276,967,611 26% 0% 0% $117,572,882 11% $1,087,322, % $608,294,448 50% $163,617,491 14% $304,456,178 25% 0% 0% $130,097,608 11% $1,206,465, % $645,294,698 53% $180,536,170 15% $258,839,528 21% 0% 0% $136,791,531 11% $1,221,461, % $695,687,708 53% $187,918,858 14% $277,438,766 21% 0% 0% $140,290,258 11% $1,301,335, % $778,355,432 54% $219,059,017 15% $287,057,160 20% 0% 0% $150,637,125 10% $1,435,108, % $824,255,655 53% $239,209,140 16% $305,565,556 20% 0% 0% $172,898,251 11% $1,541,928, % $866,313,867 54% $251,146,857 16% $311,985,061 19% 0% 0% $179,439,114 11% $1,608,884, est. 0% $919,286,626 54% $263,294,508 16% $322,340,235 19% 0% 0% $185,088,977 11% $1,690,010,346 Source: Utah State Tax Commission Reports. Special districts prior to 1953 were included under other categories - Roads after 1960 were listed under the county category - Vehicle Fee-in-Lieu reveneues are included in the figures.

3 Property Tax Rates This booklet lists 2002 and 2003 property tax rates for all taxing units in Utah. In 2003 there were over 600 entities authorized to impose property taxes in Utah. This included 29 county governments, 40 school districts, 237 cities and towns, and over 325 special taxing districts. The distribution of all property taxes is shown in the chart at the left. The tax rate is multiplied by the taxable value of the property to give the amount of taxes owed. The taxable value is a percentage of fair market value depending on the type of property. The percentages for the various classes of property are shown here: Classification Centrally Assessed Personal Property 1 Commercial Primary Residence Secondary Residence Greenbelt Farmland 2 Percent of Fair Market Value 100% 100% 100% 55% 100% ** 1 Personal property which is part of a residence is exempt from property taxes. Motor vehicles are assessed a fee-in-lieu of taxes according to a graduated scale ranging from $10 to $150 depending on vehicle age. 2 Based on value for agricultural purposes. Sales Ratio Study The Utah State Tax Commission annually conducts an Assessment/Sales Ratio Study based on actual property sales to ensure that all locally assessed real property throughout the state is assessed uniformly based on market value. If a county s average assessed value for a particular class of property is greater than ±10%, the Tax Commission will issue an order to factor the values in that county to bring them in line with market values. No factoring orders were issued for Instructions for Finding Tax Rate To find the tax rate, locate the page showing the county and school district in which the property is situated. Then find the municipality or incorporated area. The tax rate for 2003 can be found in the column 2003 Tax Rate. In those cases where the listing is followed by the words Where applicable add A, B, C, etc., these special district levies must be added if the property is situated within their boundaries. This can best be determined by examining a previous tax notice or by contacting the county assessor. The booklet is sponsored by the Utah Association of REALTORS UAR Mission Statement The purpose of the Utah Association of REALTORS is to serve its members representing all facets of the real estate industry by providing and promoting programs and services to enhance members freedom and ability to conduct their business successfully, with integrity and competency, and through collective action to promote the preservation and extension of the right to own, transfer and use real property.

4 Property Taxes How Utah Compares While Utah ranks 9 th highest in total state and local taxes as a percent of personal income, Utah s property tax burden is lower than the national average according to two 2003 reports. The Utah Taxpayers Association s annual report How Utah Compares ranked Utah s property tax burden 35 th or 16.9% below the national average. The ranking resulted from dividing each state s total property taxes collected by each state s total personal income. Some politicians have suggested because of our relatively low property tax ranking that Utah s property taxes should be increased. However, if Utah s property tax burden were increased to the national average and all other taxes remained the same, Utah s total tax and fee ranking would rise to fourth place. A Minnesota Taxpayers Association study also indicates that property tax burdens in Utah particularly for homeowners rank in the bottom twenty states. The study examined 2002 property tax rates and applied them to residential, commercial and industrial property in the largest urban city and the average rural city in each state. For Utah, property tax rates in Salt Lake City and Richfield were used for comparison. As demonstrated in the accompanying chart, the property tax burden in Utah varied significantly according to property type. Residential properties pay far less than similar properties in other states. Utah property taxes ranked 37 th for a rural residence and 44 th for an urban residence. A rural residence pays only 56.1% of the U.S. average and an urban residence pays only 52.6%. This low percentage is largely due to the exemption for primary residential property in Utah, which is taxed at 55% of market value, whereas, commercial and industrial properties are taxed at 100% of market value. Secondary residences (e.g. cabins) are also taxed at 100% of market value but were not part of the Minnesota study. Even though commercial and industrial properties are more heavily taxed than residences in Utah, their property taxes were still less than the national average, ranking from 30 th to 41 st. Business and commercial properties in Utah pay from 65.6% to 84.8% of the national average for properties of similar value Utah Property Taxes Compared to U.S. RESIDENTIAL PROPERTY U.S. Utah % of U.S. Rank Urban $2,256 $1, % 44 Rural $1,970 $1, % 37 COMMERCIAL PROPERTY U.S. Utah % of U.S. Rank Urban $25,627 $16, % 39 Rural $20,243 $16, % 33 INDUSTRIAL PROPERTY U.S. Utah % of U.S. Rank Urban $33,792 $22, % 41 Rural $26,183 $22, % 30 Homestead property: $150,000 land & buildings, $50,000 fixtures. Commercial property: $1 million land & buildings, $200,000 fixtures. Industrial property: $1 million land & buildings, $500,000 equipment, $400,000 inventories, $100,000 fixtures. Source: Minnesota Taxpayers Association Page 2

5 UTAH PROPERTY TAX RATES 2002 & 2003 BEAVER COUNTY A. Fire Service Dist. # ( ) D. Fire Service Dist. # ( ) E. Hosp. Service Dist. # ( ) F. Service District # G. Co. Mosquito Abatement # H. Elk Meadows Service Dist County Purposes ( ) School District ( ) Special District F Special District D,E ( ) ( ) Where applicable add A,D,E,G,H Beaver City ( ) County, School, F ( ) Special District A ( ) ( ) Milford City County, School, F ( ) Special District D,E ( ) ( ) Minersville Town ( ) County, School, F ( ) Special District D,E ( ) ( ) BOX ELDER COUNTY A. Mosquito Abatement B. Special Service Area # C. Fielding Cemetery ( ) D. Garland Cemetery E. Penrose Cemetery H. Portage Cemetery J. Riverside Cemetery K. Willard Cemetery L. Plymouth Cemetery M. Weber Basin Water N. Corinne Cemetery ( ) P. Hansel Valley Watershed R. East Garland Cemetery S. South Willard Special T. B.E. & Willard Flood ( ) U. B.E. Service Area # V. Riverside Special ( ) W. B.E. & Perry Flood Y. Bear River Water Cons ( ) Z. Bona Vista Water ( ) AA. Grouse Creek Cemetry BB. Grouse Creek Service Dist County Purposes** Box Elder County Library School District ( ) Special District A,Y ( ) Where applicable add B,C,D,E,H,J,K,L,M,N,P,R,S,T,U,V,W,Z,AA,BB Bear River City ( ) County,School,Lbry.,A,Y ( ) ( ) Brigham City* County, School, A,Y ( ) ( ) Where applicable add W *Includes city library, county library does not apply Corinne City County,School,Lbry.,A,Y ( ) Special District N ( ) ( ) Deweyville Town ( ) County,School,Lbry.,A,Y ( ) ( ) Page 3

6 Elwood Town County,School,Lbry.,A,Y ( ) ( ) Fielding Town ( ) County,School,Lbry.,A,Y ( ) Special District C ( ) ( ) Garland City* County, School, A,Y ( ) Special District D ( ) Where applicable subtract D *County library does not apply Honeyville Town County,School,Lbry.,A,Y ( ) ( ) Howell Town County,School,Lbry.,A,Y ( ) Special District B ( ) Mantua Town County,School,Lbry.,A,Y ( ) ( ) Perry City County,School,Lbry.,A,Y ( ) Special District W ( ) Where applicable add K and subtract W Plymouth Town ( ) County,School,Lbry.,A,Y ( ) Special District L ( ) Portage Town County,School,Lbry.,A,Y ( ) Special District H ( ) Snowville Town ( ) County,School,Lbry.,A,Y ( ) ( ) Tremonton City* County, School, A,Y ( ) ( ) Where applicable add D *Includes city library, county library does not apply Willard City County,School,Lbry.,A,Y ( ) Special Districts K,T ( ) ( ) Where applicable add M CACHE COUNTY A. Cornish Cemetery ( ) B. Hyde Park Cemetery C. Millville-Nibley Cem D. Newton Cemetery ( ) E. Paradise Cemetery F. Avon Cemetery ( ) H. Richmond Cemetery ( ) I. Mosquito Abatement # ( ) J. Benson Culinary Water R. Powder Mtn. Wtr./Swr County Purposes School District ( ) Where applicable add A,B,C,D,E,F,H,I,J,R Amalga Town ( ) Clarkston Town Page 4

7 Cornish Town Special District A ( ) Hyde Park City Special District B Where applicable subtract B Hyrum City ( ) Lewiston City ( ) Where applicable add H Logan City Logan School District County Levy Mendon City ( ) Millville Town Special District C Where applicable subtract C Newton Town ( ) Special District D ( ) Nibley Town ( ) Special District C Where applicable subtract C North Logan City Where applicable add B Paradise Town Special District E Providence City ( ) Where applicable add C Richmond City ( ) Special District H ( ) River Heights City ( ) Smithfield City ( ) Trenton Town Wellsville City ( ) Page 5

8 CARBON COUNTY A. Carbon Water Consvcy B. Price River Water Impvt C. Miller Creek Water D. Scofield Reservior County Purposes School District Special District A,B Municipal Svcs. (Unincorp.) Where applicable add C,D and subtract B East Carbon City County, School, A Helper City County, School, A Special District B Price City County, School, A Special District B Scofield Town County, School, A Sunnyside City County, School, A Wellington City County, School, A Special District B DAGGETT COUNTY A. Daggett Water & Sewer B. Daggett Co. Mosquito C. Service Area # County Purposes School District ( ) Where applicable add A,B,C Manila Town ( ) County, School, B Page 6

9 DAVIS COUNTY A. Weber Basin Water B. Davis Co. Mosquito C. No. Davis Co. Sewer D. Bountiful Water Subcon E. South Davis Co. Water ( ) G. Service Area # H. Cent. Davis Co. Sewer ( ) J. So. Davis Co. Sewer K. Mutton Hollow Impvt L. Farmington Press. Irrig M. Chase Lane/Casa Loma N. Central Weber Sewer ( ) T. Hooper Water Impvt U. So. Weber Water Impvt County Purposes School District County Library Special Districts A*,B* Special District C* Where applicable add D,E,G,H,J,K,L,T and subtract C *Except Antelope Island Bountiful City County, School, Lbry. A,B Special Districts D,J Where applicable add E and subtract D,J Centerville City County, School, Lbry. A,B Special District J Where applicable add D,M Clearfield City County, School, Lbry. A,B Special District C Clinton City County, School, Lbry. A,B Special District C Where applicable subtract C Farmington City County, School, Lbry. A,B Special District H,L Where applicable subtract L Fruit Heights City County, School, Lbry. A,B, Special District H ( ) Where applicable add C,L and subtract H Page 7

10 Kaysville City* County, School, A,B Special District H ( ) Where applicable add C,K,L and subtract H *Includes city library, county library does not apply Layton City County, School, Lbry. A,B Special District C Where applicable add H,K and subtract C North Salt Lake City County, School, Lbry. A,B Weber Basin Water (Variable) Special District J Where applicable add E South Weber City ( ) County, School, Lbry. A,B Special Districts N,U Where applicable add C and subtract N,U Sunset City County, School, Lbry. A,B Weber Basin Water (Variable) Special District C Syracuse City** County, School, Lbry. A,B Special District C West Bountiful City County, School, Lbry. A,B Special District J Where applicable add D West Point City County, School, Lbry. A,B Special District C Where applicable add T and subtract C Woods Cross City County, School, Lbry. A,B Special District J Where applicable add D,E DUCHESNE COUNTY B. Duchesne Co. Mosquito ( ) C. Hanna Water & Sewer D. East Duchesne Water E. Neola Water & Sewer F. Fruitland Water G. Upper Country Water H. Neola Comm. Park I. Pinon Forest Special Dist ( ) J. Duchesne Co. Water Cons ( ) X. Central Utah Water ( ) Z. Johnson Water Dist ( ) County Purposes ( ) School District ( ) Special District B,X, J ( ) ( ) Where applicable add C,D,E,F,G,H,I,Z Altamont Town ( ) County, School, B,X, J ( ) Special District G ( ) Duchesne City ( ) County, School, B,X, J ( ) ( ) Myton City ( ) County, School, B,X, J ( ) ( ) Where applicable add Z Page 8

11 Roosevelt City ( ) County, School, B,X, J ( ) ( ) Where applicable add Z Tabiona Town ( ) County, School, B,X, J ( ) ( ) EMERY COUNTY A. Emery Water Consrvcy ( ) B. Castle Valley Special ( ) C. So. Emery Water Cons D. Emery Special E. Emery Co. Recreation F. Emery Co. Fire County Purposes ( ) School District ( ) Special District E,F Special District A,B ( ) ( ) Where applicable add C,D or subtract A,B Castle Dale City ( ) County, School,E,F ( ) Special District A ( ) Special District B ( ) ( ) Where applicable newly annexed areas should subtract B Clawson Town ( ) County, School,E,F ( ) Special District A ( ) Special District B ( ) ( ) Where applicable newly annexed areas should subtract B Cleveland Town ( ) County, School,E,F ( ) Special District A ( ) Special District B ( ) ( ) Where applicable newly annexed areas should subtract B Page 9

12 Elmo Town ( ) County, School,E,F ( ) Special District A ( ) Special District B ( ) ( ) Where applicable newly annexed areas should subtract B Emery Town ( ) County, School,E,F ( ) Special District A,B,C ( ) ( ) Ferron Town ( ) County, School,E,F ( ) Special District A ( ) Special District B ( ) ( ) Where applicable newly annexed areas should subtract B Green River City County, School,E,F ( ) ( ) Huntington City ( ) County, School,E,F ( ) Special District A ( ) Special District B ( ) ( ) Where applicable newly annexed areas should subtract B Orangeville City County, School,E,F ( ) Special District A ( ) Special District B ( ) ( ) Where applicable newly annexed areas should subtract B GARFIELD COUNTY A. Antimony Cemetery B. Panguitch Cemetery ( ) C. Hatch Town Cemetery D. Garfield-Ticaboo Special E. Tropic Cemetery ( ) F. Cannonville Cemetery ( ) G. Henrieville Cemetery ( ) H. Escalante Cemetery ( ) I. Wide Hollow Water J. Upper Sevier Water ( ) K. Bristlecone Water Improve M. District for Fire Protection X. Central Utah Water Panguitch Lake Fire District ( ) County Purposes ( ) School District Where applicable add A,B,C,D,E,F,G,H,I,J,K,M,X Antimony Town County, School Special District A,J,X Page 10

13 Boulder Town County, School Cannonville Town ( ) County, School Special District F ( ) Where applicable add E,J,X Escalante Town ( ) County, School Special District H,I ( ) Hatch Town County, School Special District C,J,X Henrieville Town ( ) County, School Special District G ( ) Panguitch City ( ) County, School Special District B,J,X ( ) Tropic Town ( ) County, School Special District E,J,X ( ) GRAND COUNTY A. Moab Mosquito ( ) B. Elgin Mosquito ( ) C. Grand County Cemetery ( ) D. Moab Valley Fire ( ) E. Grand County Water ( ) F. Spanish Valley W & S ( ) H. Grand Co. Special Water ( ) J. Thompson Water Impvt K. Castle Valley Fire L. Grand Co. Hospital N. Grand County Recreation O. Grand Cnty Solid Wste # P. Grand Co. Multi-Purpose Q. Thompson Springs Spc.Svc Fire R. Grand County Arches W&S County Purposes ( ) School District ( ) Special Districts C,E,L,N,O,P ( ) Special District H ( ) ( ) Where applicable add A,B,D,F,J,K,R,Q and subtract H Castle Valley County, School, C,E,L,N,O,P ( ) Special District H,K ( ) Page 11

14 Moab City County, School, C,E,L,N,O,P ( ) Special District A,D,H ( ) ( ) Where applicable add F IRON COUNTY A. Iron Co. Service Area # B. Central Iron Co. Water ( ) County Purposes School District ( ) Where applicable add A,B Brian Head Town ( ) County, School ( ) Cedar City County, School Special District B ( ) Enoch Town ( ) County, School Special District B ( ) Kanarraville Town County, School Special District B ( ) Paragonah Town ( ) County, School Parowan City County, School JUAB COUNTY A. Juab Co. Water District B. Juab Co. Fire District X. Central Utah Water ( ) JUAB SCHOOL DISTRICT County Purposes School District Special District X ( ) ( ) Where applicable add A and subtract X TINTIC SCHOOL DISTRICT County Purposes School District ( ) Where applicable add X IN JUAB SCHOOL DISTRICT Levan Town County, School Special District X ( ) ( ) Mona Town County, School Special District A,X ( ) ( ) Nephi City County, School Special District A,X ( ) ( ) Rocky Ridge Town County, School Special District A,X ( ) ( ) Page 12

15 IN TINTIC SCHOOL DISTRICT Eureka City County, School ( ) Special District X ( ) ( ) KANE COUNTY A. Glen Canyon Special C. Long Valley Sewer D. Western Kane # E. Church Wells Special F. Kane Co. Water ( ) G. Kane Co.Human Res H. Kane Co. Rec. & Trans County Purposes ( ) School District Special District F,H ( ) Special District G Where applicable add C,D,E Alton Town County, School,F Special Districts D,H Big Water County, School,F Special Districts A,H Glendale Town County, School,F Special Districts C,D,G,H Where applicable subtract C Kanab City ( ) County, School,F Special Districts D,G,H ( ) Page 13

16 Orderville Town County, School,F Special Districts C,D,G,H MILLARD COUNTY A. Delta-Sutherland-Oasis Cem ( ) B. Hinckley-Deseret Cemetery ( ) D. West Millard Mosquito E. Millard Co. Water K. Millard Co. Fire Service ( ) County Purposes ( ) School District ( ) Special District E,K ( ) Special District D ( ) Where applicable add A,B and subtract D Delta City ( ) County, School E,K ( ) Special District A,D ( ) ( ) Fillmore City ( ) County, School E,K ( ) ( ) Hinckley Town County, School E,K ( ) Special District B,D ( ) Holden Town County, School E,K ( ) ( ) Kanosh Town ( ) County, School E,K ( ) ( ) Leamington Town ( ) County, School E,K ( ) Special District D ( ) Lynndyl Town ( ) County, School E,K ( ) Special District D ( ) Meadow Town ( ) County, School E,K ( ) ( ) Oak City Town ( ) County, School E,K ( ) ( ) Scipio Town ( ) County, School E,K ( ) ( ) Page 14

17 MORGAN COUNTY A. Weber Basin Water B. Mountain Green Fire ( ) C. Mountain Green Sewer County Purposes School District Special District A Where applicable add B,C Morgan City County, School, A PIUTE COUNTY A. Upper Sevier Water ( ) X. Central Utah Water County Purposes ( ) School District ( ) Special District A,X ( ) ( ) Circleville Town ( ) County, School,A,X ( ) ( ) Junction Town ( ) County, School,A,X ( ) ( ) Kingston Town County, School,A,X ( ) ( ) Marysvale Town ( ) County, School,A,X ( ) ( ) RICH COUNTY A. Garden-Pickleville Cem ( ) B. Randolph Cemetery C. Laketown Cemetery ( ) D. Woodruff Cemetery ( ) F. Garden-Pickleville Fire ( ) G. Randolph Fire H. Laketown Fire ( ) I. Woodruff Fire J. Eagle Spring Special K. Bear Lake Special L. Mountain Meadow Imp. Dist County Purposes ( ) School District ( ) ( ) Where applicable add A,B,C,D,F,G,H,I,J,K,L Garden City Town ( ) County, School ( ) Special District A,F ( ) Special District K ( ) Where applicable subtract K Laketown ( ) County, School ( ) Special District C,H ( ) ( ) Randolph Town County, School ( ) Special District B,G ( ) Woodruff Town ( ) County, School ( ) Special District D,I ( ) Page 15

18 SALT LAKE COUNTY A. S.L. City Metro Water B. S.L. City Mosquito C. Magna Mosquito D. So. S.L. Valley Mosquito Jordan Valley Water Cons. Dist F. Granger-Hunter Impvt G. S.L. City Sub. Sanitary ( ) H. S.L. City Sub. San. # K. Magna Water Imprvt M. S.L.Co. Cottnwd. San ( ) N. Copperton Improvement O. Taylorsville-Bennion P. Kearns Improvement Q. Little Cottonwood Imp R. Sandy Suburban Impvt S. So.Davis Co. Sewer T. S.L.Co. Sewerage # ( ) U. Crescent Cemetery V. Emigration Improvement ( ) W. S.L.Co. Svc. Area # X. Central Utah Water Y. S.L. Co. Svc. Area # ( ) Z. S.L. Co. Svc. Area # AA S.L.Co. Spec. Dist. # BB S.L.Co. Municipal Svc DD Solitude Improvement EE Alta Canyon Recreation ( ) FF Glenmoor Special Svc ( ) GG Alta Special Service HH L.Cottonwood Gas Impvt II W. Jordan Fairway Estates JJ S.L.C. Water - Sandy ( ) KK. White City Water Traverse Ridge Spec. Svc. Dist GRANITE SCHOOL DISTRICT County Purposes ( ) Granite School District County Library Special Districts X,AA,BB Where applicable add C,D,E,F,G,K,M,O,P,V,W,Z JORDAN SCHOOL DISTRICT County Purposes ( ) Jordan School District County Library Special Districts D,X,AA,BB Where applicable add E,G,H,M,N,O,P,Q,R,T,U,W,Y,Z,DD,HH,KK Murray City* County Purposes ( ) Murray School District Special Districts D,X Murray City Library Where applicable add E,G,H,M,O,Z *Part of city carries bond levy in M Salt Lake City* County Purposes ( ) S.L. City School District Special District A,X Special District B S.L. City Library Where applicable add C,D,E,F,G,K,S and subtract B *Small part of city in Granite School District IN JORDAN SCHOOL DISTRICT Alta Town County, School, Lbry, X ( ) Special District D Special District HH Where applicable add Q,Y,GG and subtract HH Bluffdale Town ( ) County, School, Lbry, X ( ) Special District D Special District E,T ( ) ( ) Where applicable subtract E,T Page 16

19 Draper City* County, School, Lbry, X ( ) Special District D,E Special District T ( ) ( ) Where applicable add U and subtract T *Part of city in Utah County Herriman City County, School, Lbry, X ( ) Special District D,E,G Special District T ( ) ( ) Holladay County, School, Lbry, X ( ) Special District D,E,G Special District T ( ) ( ) Where applicable subtract E,T Midvale City ( ) County, School, Lbry, X ( ) Special Districts D,E ( ) Where applicable add H,M,R Riverton City ( ) County, School, Lbry, X ( ) Special District D, E Special District T ( ) ( ) Where applicable subtract E,T Sandy City ( ) County, School, Lbry, X ( ) Special District D,JJ ( ) Where applicable add H,M,R,T,U,EE, KK South Jordan City ( ) County, School, Lbry, X ( ) Special District D Special District E,T ( ) ( ) Where applicable add R,U,FF and subtract E,T Taylorsville-Bennion City* County, School, Lbry, X ( ) Special District D,E Special District O Where applicable subtract O *Part of city in Granite, part in Jordan West Jordan City* County, School, Lbry, X ( ) Special District D Special District E Where applicable add P,T,W,II and subtract E *Part of city in Granite, part in Jordan IN GRANITE SCHOOL DISTRICT South Salt Lake City County, School, Lbry, X Special District D Where applicable add E,F,G Taylorsville-Bennion City* County, School, Lbry, X Special District D,E Special District O Where applicable add F,P,W and subtract O *Part of city in Granite, part in Jordan West Jordan City* County, School, Lbry, X Special District D Special District E Where applicable add O,P,W and subtract E *Part of city in Granite, part in Jordan Page 17

20 West Valley City County, School, Lbry, X Special District D,E,F Where applicable add C,K,O,P,W and subtract D,E,F SAN JUAN COUNTY A. Monticello Cemetery ( ) B. Blanding Cemetery ( ) C. San Juan Co. Water D. Grand Co. Special Water ( ) E. San Juan Co. Health F. Grand Co. Water Conserv ( ) G. San Juan Service Area # County Purposes School District ( ) Special District C,E ( ) Where applicable add A,B,D,F,G Blanding City ( ) County, School, C,E ( ) Special District, B ( ) ( ) Monticello City County, School, C,E ( ) Special District A ( ) ( ) SANPETE COUNTY A. Sanpete County Water ( ) B. Mt. Pleasant Flood Control X. Central Utah Water NORTH SANPETE SCHOOL DISTRICT County Purposes ( ) North Sanpete School Dist Special District A,X ( ) SOUTH SANPETE SCHOOL DISTRICT County Purposes ( ) South Sanpete School Dist Special District A,X ( ) ( ) IN NORTH SANPETE SCHOOL DISTRICT Fairview City County, School, A,X Fountain Green City ( ) County, School, A,X Moroni City County, School, A,X Mt. Pleasant City ( ) County, School, A,X Special District B Page 18

21 Spring City ( ) County, School, A,X Wales Town ( ) County, School, A,X IN SOUTH SANPETE SCHOOL DISTRICT Centerfield Town County, School, A,X ( ) Ephraim City ( ) County, School, A,X ( ) ( ) Fayette City County, School, A,X ( ) ( ) Gunnison City ( ) County, School, A,X ( ) ( ) Manti City ( ) County, School, A,X ( ) ( ) Mayfield Town County, School, A,X ( ) ( ) Sterling Town ( ) County, School, A,X ( ) ( ) SEVIER COUNTY A. South Sevier Special Svc Dist County Purposes ( ) School District Where applicable add A Anabella Town County, School Where applicable add A Aurora Town ( ) County, School Elsinore Town County, School Where applicable add A Glenwood Town ( ) County, School Page 19

22 Joseph Town County, School Koosharem Town County, School Monroe City County, School Where applicable add A Redmond Town ( ) County, School Richfield City ( ) County, School Salina City ( ) County, School Sigurd Town County, School SUMMIT COUNTY A. Weber Basin Water B. South Summit Cemetery C. South Summit Fire ( ) D. North Summit Fire H. Summit Co. Svc. Area # J. Basin Water Rec K. Park City Fire L. Summit Co. Svc. Area # ( ) N. Summit Co. Svc. Area # O. Summit Park Sewer R. Wanship Cemetery S. Summit Co. Svc. Area # T. Atkinson Service Dist U. No. Summit Mosquito V. Hoytsville Cemetery X. Central Utah Water Y. Wildland Fire Svc. Area Z. Timberline Water Svc. Dist AA Summit Park Water District BB Echo Creek Ranches Special CC Summit Co. Svc. # DD Park City Water EE. Snyderville Basin Rec ( ) NORTH SUMMIT SCHOOL DISTRICT County Purposes No. Summmit School District ( ) Municipal Type Services Fund Special Districts D,CC Special Districts A,U ( ) Where applicable add B,L,R,S,V,BB and subtract A,U SOUTH SUMMIT SCHOOL DISTRICT County Purposes So. Summit School District ( ) Municipal Type Services Fund Special District CC Special District B Where applicable add A,C,H,N,S,U,X,Y and subtract B PARK CITY SCHOOL DISTRICT County Purposes Park City School District ( ) Special Districts J,K,CC,EE ( ) Special District A ( ) Where applicable add H,N,O,T,Z,AA and subtract A IN NORTH SUMMIT SCHOOL DISTRICT Coalville City County, School,D ( ) Special District,A,U Page 20