Property Tax Rates

2005-2006 Property Tax Rates Published by Utah Taxpayers Association 1578 West 1700 South, suite 201 Salt Lake City, Utah 84104 Phone: (801) 972-8814 www.utahtaxpayers.org May 2006

Statewide Property Tax Revenues Increase 6% in 2005 Utah statewide property tax revenues are expected to surpass $1.9 billion in CY2005. Your Taxpayers Association bases this estimate on Tax Commission data for assessed valuations and adopted tax rates by all Utah school districts, counties, cities, towns, and special service districts. This estimate includes locally assessed real and personal property, centrally assessed property, and automobile fee-in-lieu (FIL). Automobile FIL accounted for 10.5% of the total. Utah Property Tax Growth Annual Increas 13.0% 8.0% 3.0% 76 78 80 82 84 86 88 90 92 94 96 98 00 02 04-2.0% Truth-in-Taxation was enacted in 1986. Legislature reduced property taxes in 1995, 1996, 1998 Calculations by Utah Taxpayers Association Real and Personal Property Real and personal property taxes charged for 2005 were $1.7 billion, an increase of 6.0% over the amount for 2004. Since 2000, real and personal property taxes charged have increased at an annualized rate of 5.8%. Assessed valuation for real and personal property was $132.3 billion, an increase of 7.4%. The 2005 statewide effective tax rate on real and personal property was 1.288%, slightly below last year s 1.304% and slightly higher than average since 1999 (1.275%). Best and Worst Every year, your Taxpayers Association lists the five highest and five lowest property tax rates for each type of local government. When all cities are included (not just the 30 largest), the highest property tax rates are found in East Carbon (0.006243), Salt Lake City (0.005368), Ogden (0.004253), Roosevelt (0.004220), and Brian Head (0.004172). The effective tax rate is 0.002566 for all Utah cities. For the thirty largest cities, the effective tax rate is 0.002854. In addition to local government fiscal efficiency, other factors impact property tax rates. At the city level, property tax rates are impacted by cities decisions to impose utility franchise fees. Most urban cities impose this tax while many rural towns do not. City property taxes are also impacted by city sales tax bases, which explain why so many mayors, council members, and city economic development directors like to subsidize retail businesses. The Best School District Tax Rate County Tax Rate Cities (30 largest) Tax Rate 1. Daggett 0.004091 1. Utah 0.001391 1. Bountiful 0.001194 2. Kane 0.004681 2. Tooele 0.001398 2. Spanish Fork 0.001333 3. Wayne 0.004772 3. Garfield 0.001460 3. So. Salt Lake 0.001396 4. Park City 0.005494 4. Summit 0.001491 4. Riverton 0.001415 5. Grand 0.005596 5. Washington 0.001544 5. Draper 0.001469 School District Tax Rate County Tax Rate Cities (30 largest) Tax Rate Effective Avg. 0.007069 Effective Average 0.002424 Effective Avg. 1 0.002566 1. Effective tax rate for all cities. For 30 largest cities, the effective tax rate is 0.002854. The Worst School District Tax Rate County Tax Rate Cities (30 largest) Tax Rate 36. Beaver 0.008538 25. Millard 0.003861 26. Tooele 0.002698 37. Jordan 0.008655 26. Piute 0.004173 27. Provo 0.002891 38. Tooele 0.008896 27. Weber 0.004284 28. Cedar City 0.003010 39. Tintic 0.008989 28. San Juan 0.004289 29. Ogden 0.004253 40. Nebo 0.009203 29. Emery 0.004416 30. Salt Lake 0.005368 Source: Utah State Tax Commission

School district property tax rates are impacted by enrollment growth rates and assessed valuation per student. Rapidly growing districts with modest to low assessed valuations per student like Tooele, Jordan, Nebo, and Alpine typically have high tax rates. County-wide Effective Tax Rates County effective tax rates are determined by dividing total real and personal property taxes charged by all tax entities within a county including school districts, special service districts, and the county itself by the county s total assessed valuation. Valuation-weighted tax rates vary dramatically from county to county for several reasons. Some local governments operate more efficiently than others. Local governments with low property tax bases, which may be due to low property values and/or low population bases, need to provide the same services as counties with high property tax bases. However, a high tax base does not guarantee a low tax rate. Millard County (county government only) has the fifth highest property tax rate in the state despite having 1.39% of the state s property tax base (due to Intermountain Power which pays more than 70% of the county s taxes) and only 0.53% of the state s population. Salt Lake City has the highest tax rate of any city in Utah despite having 14.6% of the state s municipal property tax base and 9.2% of the state s incorporated population. County Effective Tax Rates Excluding School Districts One measure of local government efficiency in providing non-educational services is to evaluate effective tax rates (ETR) excluding school districts while also accounting for assessed valuation per capita (AVPC). By excluding school districts, this measure accounts for the tax burdens imposed by counties, cities, and special service districts. The accompanying chart looks at urban and suburban counties in Utah. ETRs are listed along with AVPC. Indexed effective tax rates are calculated by multiplying each county s ETR by the ratio of that county s AVPC to the statewide AVPC. Local governments in two counties Tooele and Utah have the County-wide Effective Tax Rates County Effective Rate % of State Avg Rank Wayne 0.743% 57.7% 1 Daggett 0.796% 61.8% 2 Kane 0.835% 64.8% 3 Rich 0.851% 66.0% 4 Morgan 0.956% 74.2% 5 Grand 0.986% 76.6% 6 Washington 1.019% 79.1% 7 Summit 1.047% 81.3% 8 Millard 1.053% 81.8% 9 Uintah 1.054% 81.8% 10 Garfield 1.055% 81.9% 11 Carbon 1.070% 83.1% 12 Box Elder 1.076% 83.5% 13 Wasatch 1.089% 84.5% 14 Piute 1.094% 84.9% 15 Cache 1.107% 86.0% 16 Iron 1.161% 90.2% 17 Sanpete 1.175% 91.2% 18 Beaver 1.189% 92.3% 19 Utah 1.190% 92.4% 20 Sevier 1.210% 93.9% 21 Juab 1.241% 96.3% 22 Emery 1.250% 97.1% 23 Tooele 1.268% 98.4% 24 Davis 1.284% 99.7% 25 Duchesne 1.390% 107.9% 26 Salt Lake 1.447% 112.4% 27 Weber 1.485% 115.3% 28 San Juan 1.505% 116.9% 29 Total 1.288% 100.0% Calculations by Utah Taxpayers Association based on Tax Commission data County Effective Tax Rates (ETR) Excluding School Districts and Adjusted for Assessed Valuation Per Capita (AVPC) County ETR excl. Schools AVPC Indexed ETR Tooele 0.378% $37,605 0.266% Utah 0.399% $39,719 0.295% Davis 0.515% $40,649 0.391% Iron 0.404% $59,495 0.449% Washington 0.406% $63,679 0.483% Weber 0.811% $39,418 0.597% Salt Lake 0.727% $56,299 0.764% Wasatch 0.427% $102,470 0.816% Summit 0.477% $238,114 2.121% Calculations by Utah Taxpayers Association based on Tax Commission and GOPB data 1.County effective tax rates include counties, cities, and special service districts. 2.ETR = effective tax rate 3.AVPC = Assessed valuation per capita 4Indexed ETR = [county ETR] * [(county AVPC)/(state AVPC)] distinction of having low effective tax rates while also having low assessed valuations per capita.

Taxes Charged and Average Rates for Types of Local Governments In 2005, school districts collected 54.9% of all property taxes charged, unchanged from 2004. Counties collected 18.8% of all property taxes, also unchanged from 2004. The share collected by cities and towns decreased from 15.4% to 15.1% while the share collected by special service districts increased from 10.9% to 11.2%. The following table shows the effective tax rates, revenues, and share of total property tax revenues for the four general types of local governments. Effective tax rates are valuation weighted and are determined by dividing real and personal property tax revenues by total property valuation. Revenues 2 Effective Tax Rates and Taxes Charged for Local Governments Gov t Type Effective Increase Share of Tax Rate 1 over 2004 2 Total School Districts 0.007069 $1.045 billion 6.0% 54.9% Counties 0.002424 $358.4 million 6.0% 18.8% Cities/Towns 0.002566 $287.6 million 3.9% 15.4% Special Districts 0.000387 $213.3 million 9.2% 10.9% Statewide 3 0.012880 $1.904 billion 6.0% 100.0% Calculations by Utah Taxpayers Association 1. Effective tax rate is for real and personal property only. FIL is excluded. 2. Revenues and percent increase include FIL. 3.Rates for school districts, counties, cities, and special service district add to less than the total statewide rate since special service districts have overlapping tax bases. Should Certified Tax Rate Calculation Include Inflation? Several Legislators and advocacy groups have proposed allowing local governments to automatically raise tax rates to capture inflationary increases without having to comply with Truth-in-Taxation s notification and hearing requirements. If it ain t broke, don t fix it. How much faster do property tax revenues need to increase? As the following graphs demonstrate, property tax revenues as a percent of personal income -- after adjusting for property tax cuts unrelated to Truth-in-Taxation -- have actually increased over the past ten years, not decreased. The first graph shows school district property tax collections excluding the statewide basic levy. Basic levy revenues are excluded because the Legislature reduced the basic levy twice during the 1990s and these reductions were unrelated to Truth-in-Taxation. Some but not all of the school district increase can be attributed to recent construction bonds which are exempt from Truth-in-Taxation. 1.20% 1.15% 1.10% 1.05% 1.00% 0.95% 0.90% 0.85% School Property Taxes excl Basic Levy as Percent Personal Income 0.80% 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 Calculations by Utah Taxpayers Association based on data from Tax Commission, BLS, and Legislative Fiscal Analyst. Includes FIL, excludes RDA adjustments

Adjusted property tax revenues have increased as a percent of personal income even during times (2000 to 2004) of modest appreciation in real estate prices. The second graph shows city property tax collections. No adjustments are needed for the city property tax revenue graph since the Legislature has not passed legislation cutting city property taxes. City Property Tax Revenue as % Personal Income 0.420% 0.400% 0.380% 0.360% 0.340% 0.320% 1995 1997 1999 2001 2003 2005 Calculations by Utah Taxpayers Association based on data from Utah State Tax Commission and BLS. Includes FIL, excludes RDA adjustments Truth-in-Taxation is not responsible for the revenue shift from property taxes to sales taxes. Sales tax revenues have increased faster than property tax revenues, but Truth-in-Taxation is not responsible for unnecessarily restricting property tax revenue growth. Several factors explain why sales tax revenues have outpaced property tax revenues. Property tax revenues have been reduced by nearly $250 million, roughly the equivalent of 13% of current property tax and FIL revenues, including the following: Reduction in county property tax due to imposition of 0.25% county option sales tax which generated $89.5 million in FY2005. The Legislature reduced the statewide basic levy twice during the 1990s. Conservatively, this results in an annual $160 million reduction. Sales taxes have increased for several reasons, including rapid increases in personal income and decreased savings. The Legislature enacted Truth-in-Taxation twenty years, and it has served Utah s taxpayers and local governments well.

DISTRIBUTION OF PROPERTY TAXES BY TYPE OF TAXING UNIT STATE CITIES & SPECIAL TOTAL YEAR GENERAL % SCHOOLS % TOWNS % COUNTY % ROADS % BOUNTY % DISTRICTS % CHARGED 1920 $1,722,041 9% $8,566,731 47% $3,773,749 21% $1,701,379 9% $2,431,141 13% $116,939 0.6% 0% $18,311,967 1930 $1,748,067 8% $11,213,115 52% $3,990,640 19% $2,153,884 10% $2,284,085 0.1% $80,945 0.4% 0% $21,470,736 1940 $483,976 3% $9,770,399 54% $3,719,581 20% $3,533,320 19% $668,323 4% $51,553 0.3% 0% $18,227,152 1950 0% $22,873,230 60% $7,558,945 20% $6,015,858 16% $1,566,659 4% $153,662 0.4% 0% $38,168,354 1960 0% $57,793,140 66% $13,398,277 15% $9,300,405 11% $3,241,596 4% $126,761 0.1% $3,102,323 4% $86,962,502 1970 0% $97,675,397 63% $20,366,055 13% $29,128,751 19% 0% $204,524 0.1% $6,747,240 4% $154,121,967 1980 0% $221,699,959 58% $43,274,200 11% $79,000,230 21% 0% $168,997 0.0% $35,221,004 9% $379,364,390 1985 0% $362,814,778 55% $79,243,990 12% $151,260,123 23% 0% 0% $67,008,363 10% $660,327,254 1986 0% $387,668,225 55% $83,761,724 11% $156,463,186 22% 0% 0% $74,064,275 11% $701,957,410 1987 0% $385,378,743 53% $90,417,317 12% $169,904,027 23% 0% 0% $78,662,243 11% $724,363,330 1988 0% $391,447,028 53% $89,902,876 12% $174,710,777 24% 0% 0% $79,909,064 11% $735,969,745 1989 0% $406,329,955 53% $93,511,416 12% $181,230,771 24% 0% 0% $80,334,468 11% $761,416,610 1990 0% $425,102,610 53% $99,376,720 13% $187,341,394 24% 0% 0% $83,319,725 10% $795,140,449 1991 0% $457,147,357 54% $101,382,230 12% $194,002,458 23% 0% 0% $86,642,157 10% $839,174,202 1992 0% $489,630,534 55% $109,212,585 12% $210,435,636 23% 0% 0% $90,488,893 10% $899,767,648 1993 0% $536,408,733 55% $114,743,440 12% $220,591,305 23% 0% 0% $95,813,420 10% $967,556,898 1994 0% $580,527,609 55% $124,223,485 12% $238,800,668 23% 0% 0% $103,691,681 10% $1,047,243,444 1995 0% $535,038,944 52% $132,600,391 13% $251,973,582 24% 0% 0% $108,059,782 11% $1,027,672,699 1996 0% $543,347,388 50% $149,435,036 13% $276,967,611 26% 0% 0% $117,572,882 11% $1,087,322,918 1997 0% $608,294,448 50% $163,617,491 14% $304,456,178 25% 0% 0% $130,097,608 11% $1,206,465,724 1998 0% $645,294,698 53% $180,536,170 15% $258,839,528 21% 0% 0% $136,791,531 11% $1,221,461,927 1999 0% $722,654,771 53% $195,203,189 14% $288,193,173 21% 0% 0% $145,728,353 11% $1,351,779,486 2000 0% $778,355,432 54% $219,059,017 15% $287,057,160 20% 0% 0% $150,637,125 10% $1,435,108,734 2001 0% $824,255,655 53% $239,209,140 16% $305,565,556 20% 0% 0% $172,898,251 11% $1,541,928,601 2002 0% $866,313,867 54% $251,146,857 16% $311,985,061 19% 0% 0% $179,439,114 11% $1,608,884,899 2003 0% $918,524,989 54% $263,157,306 16% $322,528,469 19% 0% 0% $185,238,187 11% $1,686,338,334 2004 0% $986,025,830 55% $276,834,001 15% $338,194,789 19% 0% 0% $195,299,412 11% $1,796,354,032 2005 est 0% $1,045,134,378 55% $287,608,818 15% $358,352,345 19% 0% 0% $213,335,537 11% $1,904,431,078 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.

UTAH PROPERTY TAX RATES 2004 & 2005 2004 2005 BEAVER COUNTY A. Fire Service Dist. #1 0.000366 0.000400 0.000034 D. Fire Service Dist. #2 0.000283 0.000285 0.000002 E. Hosp. Service Dist. #3 0.000678 0.000682 0.000004 F. Service District #4 0.000000 0.000000 0.000000 G. Co. Mosquito Abatement #1 0.000000 0.000000 0.000000 H. Elk Meadows Service Dist. 0.001138 0.001078 (0.000060) County Purposes 0.002050 0.002119 0.000069 School District 0.008098 0.008538 0.000440 Special District F 0.000000 0.000000 0.000000 Special District D,E 0.000961 0.000967 0.000006 0.011109 0.011624 0.000515 Where applicable add A,G,H Beaver City 0.000908 0.000917 0.000009 County, School, F 0.010148 0.010657 0.000509 Special District A 0.000366 0.000400 0.000034 0.011422 0.011974 0.000552 Milford City 0.002596 0.002616 0.000020 County, School, F 0.010148 0.010657 0.000509 Special District D,E 0.000961 0.000967 0.000006 0.013705 0.014240 0.000535 Minersville Town 0.001744 0.001783 0.000039 County, School, F 0.010148 0.010657 0.000509 Special District D,E 0.000961 0.000967 0.000006 0.012853 0.013407 0.000554 BOX ELDER COUNTY A. Mosquito Abatement 0.000328 0.000321 (0.000007) B. Special Service Area #1 0.000000 0.000000 0.000000 C. Fielding Cemetery 0.000158 0.000159 0.000001 D. Garland Cemetery 0.000181 0.000182 0.000001 E. Penrose Cemetery 0.000249 0.000249 0.000000 H. Portage Cemetery 0.000320 0.000320 0.000000 J. Riverside Cemetery 0.000180 0.000845 0.000665 K. Willard Cemetery 0.000187 0.000170 (0.000017) L. Plymouth Cemetery 0.000209 0.000180 (0.000029) M. Weber Basin Water 0.000198 0.000193 (0.000005) N. Corinne Cemetery 0.000175 0.000192 0.000017 P. Hansel Valley Watershed 0.000381 0.000386 0.000005 R. East Garland Cemetery 0.000160 0.000161 0.000001 S. South Willard Special 0.000000 0.000000 0.000000 T. B.E. & Willard Flood 0.000378 0.000342 (0.000036) U. B.E. Service Area #2 0.000339 0.000364 0.000025 V. Riverside Special 0.000230 0.000221 (0.000009) W. B.E. & Perry Flood 0.000392 0.000336 (0.000056) Y. Bear River Water Cons. 0.000167 0.000163 (0.000004) Z. Bona Vista Water 0.000322 0.000325 0.000003 AA. Grouse Creek Cemetry 0.000000 0.000000 0.000000 BB. Grouse Creek Service Dist. 0.000382 0.000379 (0.000003) Page 6

County Purposes 0.002255 0.002295 0.000040 Box Elder County Library 0.000178 0.000158 (0.000020) School District 0.006408 0.006359 (0.000049) Special District A,Y 0.000495 0.000484 (0.000011) 0.009336 0.009296 (0.000040) 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 0.000490 0.000525 0.000035 County,School,Lbry.,A,Y 0.009336 0.009296 (0.000040) 0.009826 0.009821 (0.000005) Brigham City* 0.002626 0.002636 0.000010 County, School, A,Y 0.009158 0.009138 (0.000020) 0.011784 0.011774 (0.000010) Where applicable add W *Includes city library, county library does not apply Corinne City 0.001579 0.002015 0.000436 County,School,Lbry.,A,Y 0.009336 0.009296 (0.000040) Special District N 0.000175 0.000192 0.000017 0.011090 0.011503 0.000413 Deweyville Town 0.000250 0.000248 (0.000002) County,School,Lbry.,A,Y 0.009336 0.009296 (0.000040) 0.009586 0.009544 (0.000042) Elwood Town 0.000352 0.000354 0.000002 County,School,Lbry.,A,Y 0.009336 0.009296 (0.000040) 0.009688 0.009650 (0.000038) Fielding Town 0.000923 0.000926 0.000003 County,School,Lbry.,A,Y 0.009336 0.009296 (0.000040) Special District C 0.000158 0.000159 0.000001 0.010417 0.010381 (0.000036) Garland City* 0.003158 0.003109 (0.000049) County, School, A,Y 0.009158 0.009138 (0.000020) Special District D 0.000181 0.000182 0.000001 0.012497 0.012429 (0.000068) Where applicable subtract D *County library does not apply Honeyville Town 0.001066 0.001071 0.000005 County,School,Lbry.,A,Y 0.009336 0.009296 (0.000040) 0.010402 0.010367 (0.000035) Howell Town 0.000311 0.000302 (0.000009) County,School,Lbry.,A,Y 0.009336 0.009296 (0.000040) Special District B 0.000000 0.000000 0.000000 0.009647 0.009598 (0.000049) Mantua Town 0.002395 0.002380 (0.000015) County,School,Lbry.,A,Y 0.009336 0.009296 (0.000040) 0.011731 0.011676 (0.000055) Perry City 0.001989 0.001806 (0.000183) County,School,Lbry.,A,Y 0.009336 0.009296 (0.000040) Special District W 0.000392 0.000336 (0.000056) 0.011717 0.011438 (0.000279) Where applicable add K; subtract W Plymouth Town 0.001995 0.002031 0.000036 County,School,Lbry.,A,Y 0.009336 0.009296 (0.000040) Special District L 0.000209 0.000180 (0.000029) 0.011540 0.011507 (0.000033) Page 7

Portage Town 0.001751 0.001763 0.000012 County,School,Lbry.,A,Y 0.009336 0.009296 (0.000040) Special District H 0.000320 0.000320 0.000000 0.011407 0.011379 (0.000028) Snowville Town 0.001297 0.001389 0.000092 County,School,Lbry.,A,Y 0.009336 0.009296 (0.000040) 0.010633 0.010685 0.000052 Tremonton City* 0.002443 0.002945 0.000502 County, School, A,Y 0.009158 0.009138 (0.000020) 0.011601 0.012083 0.000482 Where applicable add D *Includes city library, county library does not apply Willard City 0.001028 0.000921 (0.000107) County,School,Lbry.,A,Y 0.009336 0.009296 (0.000040) Special Districts K,T 0.000565 0.000512 (0.000053) 0.010929 0.010729 (0.000200) Where applicable add M CACHE COUNTY A. Cornish Cemetery 0.000380 0.000374 (0.000006) B. Hyde Park Cemetery 0.000286 0.000267 (0.000019) C. Millville-Nibley Cem. 0.000127 0.000120 (0.000007) D. Newton Cemetery 0.000108 0.000105 (0.000003) E. Paradise Cemetery 0.000107 0.000103 (0.000004) F. Avon Cemetery 0.000177 0.000156 (0.000021) H. Richmond Cemetery 0.000147 0.000141 (0.000006) I. Mosquito Abatement #1 0.000264 0.000255 (0.000009) J. Benson Culinary Water 0.000000 0.000000 0.000000 R. Powder Mtn. Wtr./Swr. 0.000721 0.000572 (0.000149) S. Cache Mosquito Abatement 0.000000 0.000073 0.000073 County Purposes 0.002277 0.002521 0.000244 School District 0.006995 0.006510 (0.000485) 0.009272 0.009031 (0.000241) Where applicable add A,B,C,D,E,F,H,I,J,R,S Amalga Town 0.000510 0.000502 (0.000008) County, School, S 0.009272 0.009104 (0.000168) 0.009782 0.009606 (0.000176) Clarkston Town 0.001520 0.001472 (0.000048) County, School 0.009272 0.009031 (0.000241) 0.010792 0.010503 (0.000289) Cornish Town 0.002179 0.002155 (0.000024) County, School 0.009272 0.009031 (0.000241) Special District A, S 0.000380 0.000447 0.000067 0.011831 0.011633 (0.000198) Hyde Park City 0.001100 0.001100 0.000000 County, School 0.009272 0.009031 (0.000241) Special District B, S 0.000286 0.000340 0.000054 0.010658 0.010471 (0.000187) Where applicable subtract B Hyrum City 0.001105 0.001050 (0.000055) County, School, S 0.009272 0.009104 (0.000168) Lewiston City 0.002190 0.002115 (0.000075) County, School 0.009272 0.009031 (0.000241) Page 8

Where applicable add H 2004 2005 0.011462 0.011146 (0.000316) Logan City 0.002296 0.002274 (0.000022) Logan School District 0.007304 0.007304 0.000000 County Levy 0.002277 0.002521 0.000244 0.011877 0.012099 0.000222 Mendon City 0.001848 0.001775 (0.000073) County, School, S 0.009272 0.009104 (0.000168) 0.011120 0.010879 (0.000241) Millville Town 0.000890 0.000853 (0.000037) County, School 0.009272 0.009031 (0.000241) Special District C 0.000127 0.000120 (0.000007) 0.010289 0.010004 (0.000285) Where applicable subtract C Newton Town 0.000780 0.001496 0.000716 County, School 0.009272 0.009031 (0.000241) Special District D, S 0.000108 0.000178 0.000070 0.010160 0.010705 0.000545 Nibley Town 0.001667 0.001570 (0.000097) County, School 0.009272 0.009031 (0.000241) Special District C, S 0.000127 0.000193 0.000066 0.011066 0.010794 (0.000272) Where applicable subtract C North Logan City 0.001779 0.001678 (0.000101) County, School, S 0.009272 0.009104 (0.000168) 0.011051 0.010782 (0.000269) Where applicable add B Paradise Town 0.000940 0.000893 (0.000047) County, School 0.009272 0.009031 (0.000241) Special District E 0.000107 0.000103 (0.000004) 0.010319 0.010027 (0.000292) Providence City 0.001227 0.001154 (0.000073) County, School, S 0.009272 0.009104 (0.000168) 0.010499 0.010258 (0.000241) Where applicable add C Richmond City 0.001439 0.001368 (0.000071) County, School 0.009272 0.009031 (0.000241) Special District H, S 0.000147 0.000214 0.000067 0.010858 0.010613 (0.000245) River Heights City 0.001550 0.001550 0.000000 County, School 0.009272 0.009031 (0.000241) 0.010822 0.010581 (0.000241) Smithfield City 0.001943 0.001701 (0.000242) County, School, S 0.009272 0.009104 (0.000168) 0.011215 0.010805 (0.000410) Trenton Town 0.000887 0.000849 (0.000038) County, School 0.009272 0.009031 (0.000241) 0.010159 0.009880 (0.000279) Wellsville City 0.001413 0.001343 (0.000070) County, School, S 0.009272 0.009104 (0.000168) 0.010685 0.010447 (0.000238) CARBON COUNTY Page 9

A. Carbon Water Consvcy. 0.000123 0.000121 (0.000002) B. Price River Water Impvt. 0.000857 0.000973 0.000116 C. Miller Creek Water 0.000000 0.000000 0.000000 D. Scofield Reservior 0.000000 0.000000 0.000000 County Purposes 0.002777 0.002762 (0.000015) School District 0.006595 0.006406 (0.000189) Special District A,B 0.000980 0.001094 0.000114 Municipal Svcs. (Unincorp.) 0.000170 0.000168 (0.000002) 0.010522 0.010430 (0.000092) Where applicable add C,D and subtract B East Carbon City 0.006191 0.006243 0.000052 County, School, A 0.009495 0.009289 (0.000206) 0.015686 0.015532 (0.000154) Helper City 0.002482 0.002497 0.000015 County, School, A 0.009495 0.009289 (0.000206) Special District B 0.000857 0.000973 0.000116 0.012834 0.012759 (0.000075) Price City 0.002710 0.002611 (0.000099) County, School, A 0.009495 0.009289 (0.000206) Special District B 0.000857 0.000973 0.000116 0.013062 0.012873 (0.000189) Scofield Town 0.000702 0.000693 (0.000009) County, School, A 0.009495 0.009289 (0.000206) 0.010197 0.009982 (0.000215) Sunnyside City 0.002203 0.003203 0.001000 County, School, A 0.009495 0.009289 (0.000206) 0.011698 0.012492 0.000794 Wellington City 0.002157 0.002167 0.000010 County, School, A 0.009495 0.009289 (0.000206) Special District B 0.000857 0.000973 0.000116 0.012509 0.012429 (0.000080) DAGGETT COUNTY A. Daggett Water & Sewer 0.000691 0.000717 0.000026 B. Daggett Co. Mosquito 0.000319 0.000315 (0.000004) C. Service Area #1 0.001274 0.001285 0.000011 County Purposes 0.003430 0.003538 0.000108 School District 0.004415 0.004091 (0.000324) 0.007845 0.007629 (0.000216) Where applicable add A,B,C Manila Town 0.000860 0.000848 (0.000012) County, School, B 0.008164 0.007944 (0.000220) 0.009024 0.008792 (0.000232) Page 10

DAVIS COUNTY A. Weber Basin Water 0.000198 0.000193 (0.000005) B. Davis Co. Mosquito 0.000093 0.000091 (0.000002) C. No. Davis Co. Sewer 0.000763 0.000763 0.000000 D. Bountiful Water Subcon. 0.000153 0.000147 (0.000006) E. South Davis Co. Water 0.000318 0.000316 (0.000002) G. Service Area #1 0.000972 0.000940 (0.000032) H. Cent. Davis Co. Sewer 0.000271 0.000259 (0.000012) J. So. Davis Co. Sewer 0.000366 0.000357 (0.000009) K. Mutton Hollow Impvt. 0.000000 0.000000 0.000000 L. Farmington Press. Irrig. 0.000518 0.000508 (0.000010) M. Chase Lane/Casa Loma 0.000000 0.000000 0.000000 N. Central Weber Sewer 0.000552 0.000567 0.000015 T. Hooper Water Impvt. 0.000547 0.000455 (0.000092) U. So. Weber Water Impvt. 0.000578 0.000000 (0.000578) W. South Davis Recreation 0.000000 0.000536 0.000536 County Purposes 0.001948 0.001921 (0.000027) School District 0.007821 0.007684 (0.000137) County Library 0.000432 0.000426 (0.000006) Special Districts A*,B* 0.000291 0.000284 (0.000007) Special District C* 0.000763 0.000763 0.000000 0.011255 0.011078 (0.000177) Where applicable add D,E,G,H,J,K,L,T, W and subtract C *Except Antelope Island Bountiful City 0.001231 0.001194 (0.000037) County, School, Lbry. A,B 0.010492 0.010315 (0.000177) Special Districts D,J,W 0.000519 0.001040 0.000521 0.012242 0.012549 0.000307 Where applicable add E, subtract D Centerville City 0.001459 0.001436 (0.000023) County, School, Lbry. A,B 0.010492 0.010315 (0.000177) Special District J,W 0.000366 0.000893 0.000527 0.012317 0.012644 0.000327 Where applicable add D,M Clearfield City 0.002980 0.002980 0.000000 County, School, Lbry. A,B 0.010492 0.010315 (0.000177) Special District C 0.000763 0.000763 0.000000 0.014235 0.014058 (0.000177) Clinton City 0.002163 0.002087 (0.000076) County, School, Lbry. A,B 0.010492 0.010315 (0.000177) Special District C 0.000763 0.000763 0.000000 0.013418 0.013165 (0.000253) Where applicable add T Farmington City 0.002426 0.002336 (0.000090) County, School, Lbry. A,B 0.010492 0.010315 (0.000177) Special District H,L 0.000789 0.000767 (0.000022) 0.013707 0.013418 (0.000289) Where applicable subtract L Fruit Heights City 0.001989 0.001980 (0.000009) County, School, Lbry. A,B, 0.010492 0.010315 (0.000177) Special District H 0.000271 0.000259 (0.000012) 0.012752 0.012554 (0.000198) Where applicable add C,L and subtract H Page 11

Kaysville City* 0.001600 0.001519 (0.000081) County, School, A,B 0.010060 0.009889 (0.000171) Special District H 0.000271 0.000259 (0.000012) 0.011931 0.011667 (0.000264) Where applicable add C,K,L and subtract H *Includes city library, county library does not apply Layton City 0.002092 0.002134 0.000042 County, School, Lbry. A,B 0.010492 0.010315 (0.000177) Special District C 0.000763 0.000763 0.000000 0.013347 0.013212 (0.000135) Where applicable add H,K and subtract C North Salt Lake City 0.001652 0.001645 (0.000007) County, School, Lbry. A,B 0.010492 0.010315 (0.000177) Weber Basin Water (Variable) 0.000000 0.000000 0.000000 Special District J,W 0.000366 0.000893 0.000527 0.012510 0.012853 0.000343 Where applicable add E South Weber City 0.001201 0.001166 (0.000035) County, School, Lbry. A,B 0.010492 0.010315 (0.000177) Special Districts N,U 0.001130 0.000567 (0.000563) 0.012823 0.012048 (0.000775) Where applicable add C and subtract N,U Sunset City 0.001174 0.001147 (0.000027) County, School, Lbry. A,B 0.010492 0.010315 (0.000177) Weber Basin Water (Variable) 0.000257 0.000000 (0.000257) Special District C 0.000763 0.000763 0.000000 0.012686 0.012225 (0.000461) Syracuse City 0.001043 0.001043 0.000000 County, School, Lbry. A,B 0.010492 0.010315 (0.000177) Special District C 0.000763 0.000763 0.000000 0.012298 0.012121 (0.000177) West Bountiful City 0.001475 0.001482 0.000007 County, School, Lbry. A,B 0.010492 0.010315 (0.000177) Special District J,W 0.000366 0.000893 0.000527 0.012333 0.012690 0.000357 Where applicable add D West Point City 0.001555 0.001539 (0.000016) County, School, Lbry. A,B 0.010492 0.010315 (0.000177) Special District C 0.000763 0.000763 0.000000 0.012810 0.012617 (0.000193) Where applicable add T and subtract C Woods Cross City 0.000949 0.000923 (0.000026) County, School, Lbry. A,B 0.010492 0.010315 (0.000177) Special District J,W 0.000366 0.000893 0.000527 0.011807 0.012131 0.000324 Where applicable add D,E DUCHESNE COUNTY B. Duchesne Co. Mosquito 0.000313 0.000289 (0.000024) C. Hanna Water & Sewer 0.000676 0.000713 0.000037 D. East Duchesne Water 0.000298 0.000000 (0.000298) E. Neola Water & Sewer 0.000000 0.000000 0.000000 F. Fruitland Water 0.000000 0.000000 0.000000 G. Upper Country Water 0.002532 0.001656 (0.000876) H. Neola Comm. Park 0.000370 0.000291 (0.000079) I. Pinon Forest Special Dist. 0.000352 0.000337 (0.000015) J. Duchesne Co. Water Cons. 0.000350 0.000340 (0.000010) Page 12

K. Tabby Valley Parks SSD 0.000800 0.000847 0.000047 X. Central Utah Water 0.000353 0.000400 0.000047 Z. Johnson Water Dist. 0.000550 0.000000 (0.000550) County Purposes 0.003800 0.003753 (0.000047) School District 0.008117 0.008178 0.000061 Special District B,X, J 0.001016 0.001029 0.000013 0.012933 0.012960 0.000027 Where applicable add C,D,E,F,G,H,I,K,Z Altamont Town 0.002701 0.002548 (0.000153) County, School, B,X, J 0.012933 0.012960 0.000027 Special District G 0.002532 0.001656 (0.000876) 0.018166 0.017164 (0.001002) Duchesne City 0.002866 0.002693 (0.000173) County, School, B,X, J 0.012933 0.012960 0.000027 0.015799 0.015653 (0.000146) Myton City 0.003411 0.003056 (0.000355) County, School, B,X, J 0.012933 0.012960 0.000027 0.016344 0.016016 (0.000328) Where applicable add Z Roosevelt City 0.004466 0.004220 (0.000246) County, School, B,X, J 0.012933 0.012960 0.000027 0.017399 0.017180 (0.000219) Where applicable add Z Tabiona Town 0.002004 0.002023 0.000019 County, School, B,X,J,K 0.013733 0.013807 0.000074 0.015737 0.015830 0.000093 EMERY COUNTY A. Emery Water Consrvcy. 0.000400 0.000399 (0.000001) B. Castle Valley Special 0.002359 0.002265 (0.000094) C. So. Emery Water Cons. 0.000000 0.000000 0.000000 D. Emery Special 0.000000 0.000000 0.000000 E. Emery Co. Recreation 0.000000 0.000000 0.000000 F. Emery Co. Fire 0.000000 0.000000 0.000000 G. Withdrawn Areas (Green River) 0.001943 0.001804 (0.000139) County Purposes 0.004434 0.004416 (0.000018) School District 0.006070 0.006012 (0.000058) Special District E,F 0.000000 0.000000 0.000000 Special District A,B 0.002759 0.002664 (0.000095) 0.013263 0.013092 (0.000171) Where applicable add C,D or subtract A,B Castle Dale City 0.001809 0.001811 0.000002 County, School,E,F 0.010504 0.010428 (0.000076) Special District A 0.000400 0.000399 (0.000001) Special District B 0.002359 0.002265 (0.000094) 0.015072 0.014903 (0.000169) Where applicable subtract B Clawson Town 0.000822 0.000772 (0.000050) County, School,E,F 0.010504 0.010428 (0.000076) Special District A 0.000400 0.000399 (0.000001) Special District B 0.002359 0.002265 (0.000094) 0.014085 0.013864 (0.000221) Page 13

Cleveland Town 0.001276 0.001257 (0.000019) County, School,E,F 0.010504 0.010428 (0.000076) Special District A 0.000400 0.000399 (0.000001) Special District B 0.002359 0.002265 (0.000094) 0.014539 0.014349 (0.000190) Page 14

Elmo Town 0.002145 0.002069 (0.000076) County, School,E,F 0.010504 0.010428 (0.000076) Special District A 0.000400 0.000399 (0.000001) Special District B 0.002359 0.002265 (0.000094) 0.015408 0.015161 (0.000247) Emery Town 0.002407 0.002397 (0.000010) County, School,E,F 0.010504 0.010428 (0.000076) Special District A,B,C 0.002759 0.002664 (0.000095) 0.015670 0.015489 (0.000181) Ferron Town 0.002284 0.002283 (0.000001) County, School,E,F 0.010504 0.010428 (0.000076) Special District A 0.000400 0.000399 (0.000001) Special District B 0.002359 0.002265 (0.000094) 0.015547 0.015375 (0.000172) Where applicable newly annexed areas should subtract B Green River City 0.000000 0.000000 0.000000 County, School,E,F 0.010504 0.010428 (0.000076) 0.010504 0.010428 (0.000076) Huntington City 0.001872 0.001858 (0.000014) County, School,E,F 0.010504 0.010428 (0.000076) Special District A 0.000400 0.000399 (0.000001) Special District B 0.002359 0.002265 (0.000094) 0.015135 0.014950 (0.000185) Orangeville City 0.002188 0.002169 (0.000019) County, School,E,F 0.010504 0.010428 (0.000076) Special District A 0.000400 0.000399 (0.000001) Special District B 0.002359 0.002265 (0.000094) 0.015451 0.015261 (0.000190) Where applicable subtract B GARFIELD COUNTY A. Antimony Cemetery 0.000209 0.000187 (0.000022) B. Panguitch Cemetery 0.000221 0.000216 (0.000005) C. Hatch Town Cemetery 0.000066 0.000067 0.000001 D. Garfield-Ticaboo Special 0.000000 0.000000 0.000000 E. Tropic Cemetery 0.000169 0.000172 0.000003 F. Cannonville Cemetery 0.000318 0.000400 0.000082 G. Henrieville Cemetery 0.000163 0.000152 (0.000011) H. Escalante Cemetery 0.000193 0.000193 0.000000 I. Wide Hollow Water 0.000000 0.000000 0.000000 J. Upper Sevier Water 0.000045 0.000045 0.000000 K. Bristlecone Water Improve 0.000000 0.000000 0.000000 M. District for Fire Protection 0.000622 0.000608 (0.000014) X. Central Utah Water 0.000353 0.000400 0.000047 Panguitch Lake Fire District 0.000398 0.000393 (0.000005) County Purposes 0.001348 0.001460 0.000112 School District 0.008053 0.007819 (0.000234) 0.009401 0.009279 (0.000122) Where applicable add A,B,C,D,E,F,G,H,I,J,K,L,M,N,X Antimony Town 0.000918 0.000820 (0.000098) County, School 0.009401 0.009279 (0.000122) Special District A,J,X 0.000607 0.000632 0.000025 0.010926 0.010731 (0.000195) Page 15

Boulder Town 0.000367 0.000354 (0.000013) County, School 0.009401 0.009279 (0.000122) 0.009768 0.009633 (0.000135) Cannonville Town 0.003648 0.003474 (0.000174) County, School 0.009401 0.009279 (0.000122) Special District F 0.000318 0.000400 0.000082 0.013367 0.013153 (0.000214) Where applicable add E,J,X and subtract F Escalante Town 0.002764 0.002789 0.000025 County, School 0.009401 0.009279 (0.000122) Special District H,I 0.000193 0.000193 0.000000 0.012358 0.012261 (0.000097) Hatch Town 0.001078 0.001089 0.000011 County, School 0.009401 0.009279 (0.000122) Special District C,J,X 0.000464 0.000512 0.000048 0.010943 0.010880 (0.000063) Henrieville Town 0.000986 0.000908 (0.000078) County, School 0.009401 0.009279 (0.000122) Special District G 0.000163 0.000152 (0.000011) 0.010550 0.010339 (0.000211) Panguitch City 0.002701 0.002613 (0.000088) County, School 0.009401 0.009279 (0.000122) Special District B,J,X 0.000619 0.000661 0.000042 0.012721 0.012553 (0.000168) Tropic Town 0.000803 0.000768 (0.000035) County, School 0.009401 0.009279 (0.000122) Special District E,J,X 0.000567 0.000617 0.000050 0.010771 0.010664 (0.000107) GRAND COUNTY A. Moab Mosquito 0.000267 0.000256 (0.000011) B. Elgin Mosquito 0.000000 0.000000 0.000000 C. Grand County Cemetery 0.000217 0.000210 (0.000007) D. Moab Valley Fire 0.000564 0.000541 (0.000023) E. Grand County Water 0.000119 0.000109 (0.000010) F. Spanish Valley W & S 0.000211 0.000185 (0.000026) H. Grand Co. Special Water 0.000221 0.000200 (0.000021) J. Thompson Water Impvt. 0.000000 0.000000 0.000000 K. Castle Valley Fire 0.000395 0.000698 0.000303 L. Grand Co. Hospital 0.000000 0.000000 0.000000 N. Grand County Recreation 0.000000 0.000000 0.000000 O. Grand Cnty Solid Wste #1 0.000000 0.000000 0.000000 P. Grand Co. Multi-Purpose 0.000000 0.000000 0.000000 Q. Thompson Springs Spc.Svc Fire 0.000000 0.000000 0.000000 R. Grand County Arches W&S 0.000000 0.000000 0.000000 County Purposes 0.002713 0.003005 0.000292 School District 0.005871 0.005596 (0.000275) Special Districts C,E,L,N,O,P 0.000336 0.000319 (0.000017) Special District H 0.000221 0.000200 (0.000021) 0.009141 0.009120 (0.000021) Where applicable add A,B,D,F,J,K,R,Q and subtract H Castle Valley 0.001907 0.001896 (0.000011) County, School, C,E,L,N,O,P 0.008920 0.008920 0.000000 Page 16

Special District H,K 0.000616 0.000898 0.000282 0.011443 0.011714 0.000271 Page 17

Moab City 0.000000 0.000000 0.000000 County, School, C,E,L,N,O,P 0.008920 0.008920 0.000000 Special District A,D,H 0.001052 0.000997 (0.000055) 0.009972 0.009917 (0.000055) Where applicable add F IRON COUNTY A. Iron Co. Service Area #2 0.000000 0.000000 0.000000 B. Central Iron Co. Water 0.000097 0.000094 (0.000003) County Purposes 0.001936 0.001962 0.000026 School District 0.007387 0.007574 0.000187 0.009323 0.009536 0.000213 Where applicable add A,B Brian Head Town 0.005508 0.004172 (0.001336) County, School 0.009323 0.009536 0.000213 0.014831 0.013708 (0.001123) Cedar City 0.003180 0.003010 (0.000170) County, School 0.009323 0.009536 0.000213 Special District B 0.000097 0.000094 (0.000003) 0.012600 0.012640 0.000040 Enoch Town 0.002102 0.001916 (0.000186) County, School 0.009323 0.009536 0.000213 Special District B 0.000097 0.000094 (0.000003) 0.011522 0.011546 0.000024 Kanarraville Town 0.000736 0.000674 (0.000062) County, School 0.009323 0.009536 0.000213 Special District B 0.000097 0.000094 (0.000003) 0.010156 0.010304 0.000148 Paragonah Town 0.001258 0.001164 (0.000094) County, School 0.009323 0.009536 0.000213 0.010581 0.010700 0.000119 Parowan City 0.001574 0.001316 (0.000258) County, School 0.009323 0.009536 0.000213 0.010897 0.010852 (0.000045) JUAB COUNTY A. Juab Co. Water District 0.000247 0.000260 0.000013 B. Juab Co. Fire District 0.000788 0.000800 0.000012 X. Central Utah Water 0.000353 0.000400 0.000047 JUAB SCHOOL DISTRICT County Purposes 0.002764 0.002964 0.000200 School District 0.007299 0.007316 0.000017 Special District B,X 0.001141 0.001200 0.000059 0.011204 0.011480 0.000276 Where applicable add A and subtract X TINTIC SCHOOL DISTRICT County Purposes 0.002764 0.002964 0.000200 School District 0.009212 0.008989 (0.000223) Special District B 0.000788 0.000800 0.000012 Page 18

Where applicable add X 2004 2005 0.012764 0.012753 (0.000011) IN JUAB SCHOOL DISTRICT Levan Town 0.001128 0.001192 0.000064 County, School 0.010063 0.010280 0.000217 Special District B,X 0.001141 0.001200 0.000059 0.012332 0.012672 0.000340 Mona Town 0.001063 0.001234 0.000171 County, School 0.010063 0.010280 0.000217 Special District A,B,X 0.001388 0.001460 0.000072 0.012514 0.012974 0.000460 Nephi City 0.001576 0.001670 0.000094 County, School 0.010063 0.010280 0.000217 Special District A,B,X 0.001388 0.001460 0.000072 0.013027 0.013410 0.000383 Rocky Ridge Town 0.002247 0.002717 0.000470 County, School 0.010063 0.010280 0.000217 Special District A,B,X 0.001388 0.001460 0.000072 0.013698 0.014457 0.000759 Santaquin 0.001961 0.001791 (0.000170) County, School 0.010063 0.010280 0.000217 Special District, A,B,X 0.001388 0.001460 0.000072 0.013412 0.013531 0.000119 IN TINTIC SCHOOL DISTRICT Eureka City 0.002847 0.003000 0.000153 County, School 0.009462 0.009462 0.000000 Special District B,X 0.001141 0.001200 0.000059 0.013450 0.013662 0.000212 KANE COUNTY A. Glen Canyon Special 0.000000 0.000000 0.000000 C. Long Valley Sewer 0.000000 0.000000 0.000000 D. Western Kane #1 0.000000 0.000000 0.000000 E. Church Wells Special 0.000490 0.000472 (0.000018) F. Kane Co. Water 0.000847 0.000775 (0.000072) G. Kane Co.Human Res. 0.000000 0.000000 0.000000 H. Kane Co. Rec. & Trans. 0.000000 0.000000 0.000000 County Purposes 0.002167 0.002327 0.000160 School District 0.004630 0.004618 (0.000012) Special District F,H 0.000847 0.000775 (0.000072) Special District G 0.000000 0.000000 0.000000 0.007644 0.007720 0.000076 Where applicable add C,D,E Alton Town 0.003763 0.003623 (0.000140) County, School,F 0.007644 0.007720 0.000076 Special Districts D,H 0.000000 0.000000 0.000000 0.011407 0.011343 (0.000064) Big Water 0.001651 0.001617 (0.000034) County, School,F 0.007644 0.007720 0.000076 Special Districts A,H 0.000000 0.000000 0.000000 0.009295 0.009337 0.000042 Glendale Town 0.002584 0.002459 (0.000125) Page 19

County, School,F 0.007644 0.007720 0.000076 Special Districts C,D,G,H 0.000000 0.000000 0.000000 0.010228 0.010179 (0.000049) Where applicable subtract C Kanab City 0.001923 0.001789 (0.000134) County, School,F 0.007644 0.007720 0.000076 Special Districts D,G,H 0.000000 0.000000 0.000000 0.009567 0.009509 (0.000058) Page 20

Orderville Town 0.002210 0.002170 (0.000040) County, School,F 0.007644 0.007720 0.000076 Special Districts C,D,G,H 0.000000 0.000000 0.000000 0.009854 0.009890 0.000036 MILLARD COUNTY A. Delta-Sutherland-Oasis Cem 0.000161 0.000154 (0.000007) B. Hinckley-Deseret Cemetery 0.000261 0.000253 (0.000008) D. West Millard Mosquito 0.000165 0.000172 0.000007 E. Millard Co. Water 0.000000 0.000000 0.000000 K. Millard Co. Fire Service 0.000222 0.000222 0.000000 County Purposes 0.003774 0.003861 0.000087 School District 0.006058 0.006055 (0.000003) Special District E,K 0.000222 0.000222 0.000000 Special District D 0.000165 0.000172 0.000007 0.010219 0.010310 0.000091 Where applicable add A,B and subtract D Delta City 0.003619 0.003352 (0.000267) County, School E,K 0.010054 0.010138 0.000084 Special District A,D 0.000326 0.000326 0.000000 0.013999 0.013816 (0.000183) Fillmore City 0.001437 0.001368 (0.000069) County, School E,K 0.010054 0.010138 0.000084 0.011491 0.011506 0.000015 Hinckley Town 0.000983 0.000936 (0.000047) County, School E,K 0.010054 0.010138 0.000084 Special District B,D 0.000426 0.000425 (0.000001) 0.011463 0.011499 0.000036 Holden Town 0.000873 0.000874 0.000001 County, School E,K 0.010054 0.010138 0.000084 0.010927 0.011012 0.000085 Kanosh Town 0.000391 0.000385 (0.000006) County, School E,K 0.010054 0.010138 0.000084 0.010445 0.010523 0.000078 Leamington Town 0.001135 0.001090 (0.000045) County, School E,K 0.010054 0.010138 0.000084 Special District D 0.000165 0.000172 0.000007 0.011354 0.011400 0.000046 Lynndyl Town 0.001712 0.001825 0.000113 County, School E,K 0.010054 0.010138 0.000084 Special District D 0.000165 0.000172 0.000007 0.011931 0.012135 0.000204 Meadow Town 0.000901 0.000887 (0.000014) County, School E,K 0.010054 0.010138 0.000084 0.010955 0.011025 0.000070 Oak City Town 0.001132 0.001101 (0.000031) County, School E,K 0.010054 0.010138 0.000084 0.011186 0.011239 0.000053 Scipio Town 0.000896 0.000973 0.000077 County, School E,K 0.010054 0.010138 0.000084 0.010950 0.011111 0.000161 Page 21

MORGAN COUNTY A. Weber Basin Water 0.000198 0.000193 (0.000005) B. Mountain Green Fire 0.000459 0.000595 0.000136 C. Mountain Green Sewer 0.000222 0.000221 (0.000001) County Purposes 0.003265 0.003180 (0.000085) School District 0.005815 0.005644 (0.000171) Special District A 0.000198 0.000193 (0.000005) 0.009278 0.009017 (0.000261) Where applicable add B,C Morgan City 0.001603 0.001787 0.000184 County, School, A 0.009278 0.009017 (0.000261) 0.010881 0.010804 (0.000077) PIUTE COUNTY A. Upper Sevier Water 0.000045 0.000045 0.000000 X. Central Utah Water 0.000353 0.000400 0.000047 County Purposes 0.002432 0.004173 0.001741 School District 0.005804 0.005621 (0.000183) Special District A,X 0.000398 0.000445 0.000047 0.008634 0.010239 0.001605 Circleville Town 0.000655 0.000650 (0.000005) County, School,A,X 0.008634 0.010239 0.001605 0.009289 0.010889 0.001600 Junction Town 0.002503 0.002502 (0.000001) County, School,A,X 0.008634 0.010239 0.001605 0.011137 0.012741 0.001604 Kingston Town 0.001658 0.001635 (0.000023) County, School,A,X 0.008634 0.010239 0.001605 0.010292 0.011874 0.001582 Marysvale Town 0.000728 0.000725 (0.000003) County, School,A,X 0.008634 0.010239 0.001605 0.009362 0.010964 0.001602 RICH COUNTY A. Garden-Pickleville Cem. 0.000102 0.000096 (0.000006) B. Randolph Cemetery 0.000406 0.000410 0.000004 C. Laketown Cemetery 0.000149 0.000150 0.000001 D. Woodruff Cemetery 0.000318 0.000321 0.000003 F. Garden-Pickleville Fire 0.000175 0.000165 (0.000010) G. Randolph Fire 0.000529 0.000535 0.000006 H. Laketown Fire 0.000264 0.000266 0.000002 I. Woodruff Fire 0.000576 0.000577 0.000001 J. Eagle Spring Special 0.000000 0.000000 0.000000 K. Bear Lake Special 0.000000 0.000000 0.000000 L. Mountain Meadow Imp. Dist. 0.000000 0.000000 0.000000 M. Meadowville SSD 0.000000 0.000000 0.000000 Page 22

County Purposes 0.001823 0.001904 0.000081 School District 0.006056 0.005995 (0.000061) 0.007879 0.007899 0.000020 Where applicable add A,B,C,D,F,G,H,I,J,K,L,M Garden City Town 0.000366 0.000352 (0.000014) County, School 0.007879 0.007899 0.000020 Special District A,F 0.000277 0.000261 (0.000016) Special District K 0.000000 0.000000 0.000000 0.008522 0.008512 (0.000010) Where applicable subtract K Laketown 0.001050 0.001014 (0.000036) County, School 0.007879 0.007899 0.000020 Special District C,H 0.000413 0.000416 0.000003 0.009342 0.009329 (0.000013) Randolph Town 0.001548 0.001612 0.000064 County, School 0.007879 0.007899 0.000020 Special District B,G 0.000935 0.000945 0.000010 0.010362 0.010456 0.000094 Woodruff Town 0.001450 0.001461 0.000011 County, School 0.007879 0.007899 0.000020 Special District D,I 0.000894 0.000898 0.000004 0.010223 0.010258 0.000035 SALT LAKE COUNTY A. S.L. City Metro Water 0.000264 0.000259 (0.000005) B. S.L. City Mosquito 0.000138 0.000135 (0.000003) C. Magna Mosquito 0.000063 0.000060 (0.000003) D. So. S.L. Valley Mosquito 0.000033 0.000031 (0.000002) E. Jordan Valley Water Cons. Dist. 0.000392 0.000400 0.000008 F. Granger-Hunter Impvt. 0.000798 0.000756 (0.000042) G. S.L. City Sub. Sanitary 0.000243 0.000233 (0.000010) H. S.L. City Sub. San. #2 0.000000 0.000000 0.000000 K. Magna Water Imprvt. 0.001338 0.001502 0.000164 M. S.L.Co. Cottnwd. San. 0.000289 0.000279 (0.000010) N. Copperton Improvement 0.000800 0.000800 0.000000 O. Taylorsville-Bennion 0.000204 0.000195 (0.000009) P. Kearns Improvement 0.000787 0.000741 (0.000046) Q. Little Cottonwood Imp. 0.000000 0.000000 0.000000 R. Sandy Suburban Impvt. 0.001070 0.001101 0.000031 S. So.Davis Co. Sewer 0.000000 0.000000 0.000000 T. S.L.Co. Sewerage #1 0.000515 0.000473 (0.000042) U. Crescent Cemetery 0.000065 0.000059 (0.000006) V. Emigration Improvement 0.000800 0.000773 (0.000027) W. S.L.Co. Svc. Area #1 0.001486 0.001428 (0.000058) X. Central Utah Water 0.000353 0.000400 0.000047 Y. S.L. Co. Svc. Area #3 0.000150 0.000138 (0.000012) Z. S.L. Co. Svc. Area #2 0.001219 0.001181 (0.000038) AA S.L.Co. Spec. Dist. #1 0.000000 0.000000 0.000000 BB S.L.Co. Municipal Svc. 0.002740 0.000878 (0.001862) DD Solitude Improvement 0.000000 0.000000 0.000000 EE Alta Canyon Recreation 0.000237 0.000231 (0.000006) FF Glenmoor Special Svc. 0.000000 0.000000 0.000000 GG Alta Special Service 0.000000 0.000000 0.000000 HH L.Cottonwood Gas Impvt. 0.000000 0.000000 0.000000 II W. Jordan Fairway Estates 0.001307 0.001279 (0.000028) JJ S.L.C. Water - Sandy 0.000230 0.000219 (0.000011) KK. White City Water 0.000000 0.000000 0.000000 LLTraverse Ridge Spec. Svc. 0.003507 0.003181 (0.000326) Page 23

Salt Lake County Library 0.000733 0.000696 (0.000037) MM. SL Valley Fire Svc. Area 0.000000 0.001746 0.001746 GRANITE SCHOOL DISTRICT County Purposes 0.002816 0.002682 (0.000134) Granite School District 0.006746 0.006604 (0.000142) County Library 0.000733 0.000696 (0.000037) Special Districts X,AA,BB,MM 0.003093 0.003024 (0.000069) 0.013388 0.013006 (0.000382) Where applicable add C,D,E,F,G,K,M,O,P,V,W,Z JORDAN SCHOOL DISTRICT County Purposes 0.002816 0.002682 (0.000134) Jordan School District 0.008856 0.008655 (0.000201) County Library 0.000733 0.000696 (0.000037) Special Districts D,X,AA,BB,MM 0.003126 0.003055 (0.000071) 0.015531 0.015088 (0.000443) Where applicable add E,G,H,M,N,P,Q,R,T,U,W,Y,Z,DD,EE,II,KK Murray City* ** 0.002006 0.001941 (0.000065) County Purposes 0.002816 0.002682 (0.000134) Murray School District 0.006644 0.006604 (0.000040) Special Districts D,X 0.000386 0.000431 0.000045 0.011852 0.011658 (0.000194) Where applicable add E,G,H,M,O,Z *Part of city carries bond levy in M ** Small parts of city in Granite and Jordan School Districts Salt Lake City* 0.005540 0.005368 (0.000172) County Purposes 0.002816 0.002682 (0.000134) S.L. City School District 0.006039 0.006080 0.000041 Special District A,X 0.000617 0.000659 0.000042 Special District B 0.000138 0.000135 (0.000003) 0.015150 0.014924 (0.000226) 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 0.001350 0.001185 (0.000165) County, School, Lbry, X 0.012758 0.012433 (0.000325) Special District D 0.000033 0.000031 (0.000002) Special District HH 0.000000 0.000000 0.000000 0.014141 0.013649 (0.000492) Where applicable add Q,Y,GG and subtract HH Bluffdale Town 0.001184 0.001131 (0.000053) County, School, Lbry, X 0.012758 0.012433 (0.000325) Special District D 0.000033 0.000031 (0.000002) Special District E,T 0.000907 0.000873 (0.000034) 0.014882 0.014468 (0.000414) Where applicable subtract E,T Draper City* 0.001327 0.001469 0.000142 County, School, Lbry, X 0.012758 0.012433 (0.000325) Special District D,E 0.000425 0.000431 0.000006 Special District T 0.000515 0.000473 (0.000042) 0.015025 0.014806 (0.000219) Where applicable add U, LL and subtract E,T *Part of city in Utah County Herriman City 0.002268 0.002117 (0.000151) County, School, Lbry, X 0.012758 0.012433 (0.000325) Special District D,E 0.000425 0.000431 0.000006 Special District T 0.000515 0.000473 (0.000042) 0.015966 0.015454 (0.000512) Page 24