051 of 1998 - Amending Salt Lake City Ordinance No. 50 of 1998 which adopted the rate of tax levy for fiscal year0 98-1
0 98-16
SALT LAKE CITY ORDINANCE
No. 51 of 1998
(Amending Salt Lake City Ordinance No. 50 of 1998
which adopted the rate of tax levy for fiscal year 1998-99)
AN ORDINANCE AMENDING SALT LAKE CITY ORDINANCE NO. 50
OF 1998 WHICH ADOPTED THE RATE OF TAX LEVY UPON ALL REAL AND
PERSONAL PROPERTY WITHIN SALT LAKE CITY MADE TAXABLE BY LAW
FOR THE FISCAL YEAR COMMENCING JULY 1, 1998 AND ENDING JUNE
30, 1999.
PREAMBLE
On June 16, 1998, the City Council, through Salt Lake City Ordinance
No. 50 of 1998, adopted the rate of tax levy for fiscal year 1998-99. The
tax levy set by the City Council was based upon a Certified Tax Rate
calculated by the County Auditor; however, it adopted a Resolution
challenging the Certified Tax Rate because it was not set as required by
Section 59-2-924 Utah Code Ann.
Subsequently, the City was advised that the Utah State Tax
Commission had given the County Auditor new information that produced a
Certified Tax Rate higher than the originally projected rate given to the City.
This Amendment is adopted to increase the property tax levy to that amount
allowed by law, without exceeding the Certified Tax Rate. However, the
City remains convinced that the Certified Tax Rate provided by the Utah
State Tax Commission is still in error. The City intends to petition it and the
courts to correct the Certified Tax Rate to bring it into compliance with S.B.
251 of 1997 and to have the City's 1998 tax levy adopted at the properly
set Certified Tax Rate.
Be it ordained by the City Council of Salt Lake City. Utah:
SECTION 1. Purpose. The purpose of this ordinance is to amend Salt
Lake City Ordinance No. 50 of 1998 to reflect the Certified Tax Rate as
presently or hereafter revised by the Utah State Tax Commission or the
courts.
SECTION 2. Amendment. Salt Lake City Ordinance No. 50 of 1998
shall be and is hereby amended to read as follows:
SECTION 1. * * �'
SECTION 2. TAX LEVY. The City Council hereby levies upon all
real and personal property within Salt Lake City made taxable by law
in the year 1998, for the fiscal year of Salt Lake City ending June 30,
1999, as revenue in the general fund and as revenue in the library
fund, a tax of .O04.324- percent on each dollar of taxable valuation of
said property or such higher rate as subsequently determined to be the
proper Certified Tax Rate by the Utah State Tax Commission or the
Courts, apportioned as follows:
cc 35/5
(a) ...035-74 pofcent shall be credited as revenue in the
general fund;
(b) .000749 percent shall be credited as revenue in the
special library fund.
2
The City Council hereby further levies a tax to cover the costs
of State legislative mandates or judicial or administrative orders under
Chapter 2, Title 59 of the Utah Code Ann. as determined by the Utah
State Tax Commission and the Salt Lake County Auditor's Office.
Said tax levies in this Section 2 shall be subject to Mayor
approval and City Council reconsideration pursuant to § 10-3-1214 of
the Utah Code Ann.
SECTION 3. CERTIFIED TAX RATE. The proposed tax levies do
not exceed the Certified Tax Rates and, therefore, the City is not
required to publish notice or hold a public hearing pursuant to Chapter
2, Title 59, of the Utah Code Ann.
SECTION 4. CERTIFIED TO AUDITOR. The tax levies
hereinabove determined and levied shall be certified by the City
Recorder to the auditor of Salt Lake County, State of Utah, pursuant
to the provisions of Chapter 2, Title 59 of the Utah Code Ann.
SECTION 5. * * *
SECTION 3. Effective Date. This ordinance shall take effect on its
first publication.
Passed by the City Council of Salt Lake City, Utah, this 7th day
of July , 1998.
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ATTEST:
IEF DEPUTY CI Y R CODER
Transmitted to the Mayor on July 7. 1998.
Mayor's Action: xx Approved Vetoed
ATTEST:
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CHIEF �_,:���.�.,_ ITY RECORDER
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Bill
Publishe
of 1998
y 14. 1998.
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