Proposed Ordinance - 6/14/20221
SALT LAKE CITY ORDINANCE
No. ____ of 2022
(Adopting the City’s final rates of tax levy, including the final levy for the Library Fund, upon
all real and personal property within Salt Lake City, made taxable by law for fiscal year 2022-
2023)
PREAMBLE
Chapter 2, Title 59 of the Utah Code states that the governing body of each city shall, by
ordinance or resolution, adopt a proposed tax levy or, if the tax rate is not more than the certified
tax rate, a final tax levy on the real and personal property for various municipal purposes.
Chapter 2, Title 59, of the Utah Code provides for certain notice and hearing requirements if the
proposed tax rate exceeds the certified tax rate. In that event, the proposed tax rate does not
become final unless approved by resolution of the City Council following such notice and public
hearing. It is the intent of Salt Lake City to comply with the mandate of the Utah Legislature,
but reserve in itself the power to amend the tax rates set herein to guarantee, after final appraisal
figures have been determined, that it does not exceed the amount required for its governmental
operations and taxing authority granted by the Legislature.
It is the intent of Salt Lake City to adopt the following:
A. A final tax rate for the City’s general fund that will generate $97,582,022, which the
City acknowledges will require a truth in taxation hearing.
B. A final tax rate for the Salt Lake City Library fund that will generate $24,240,526,
which the City acknowledges will require a truth in taxation hearing.
C. A final tax rate for the City’s judgment levy, that will generate $526,937, which the
City acknowledges will require a truth in taxation hearing.
D. A final tax rate for the Salt Lake City Library’s judgment levy, that will generate
$100,288, which the City acknowledges will require a truth in taxation hearing.
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E. A final tax rate for the City to levy an additional tax pursuant to Utah
Code 63G-7-704 for the City’s governmental immunity fund from which appropriate
payments for defense costs, claims, settlements, and judgments may be made, that
will raise $3,775,947.
F. A final tax rate for the City to levy an additional tax in order to issue
general obligation bonds, which will raise $17,368,652.
Finally, it is the intent of the City to levy an additional tax, if necessary, to cover costs of
State legislative mandates or judicial or administrative orders under Chapter 2, Title 59 of the
Utah Code.
SECTION 1. PURPOSE. The purpose of this ordinance is to adopt a final tax levies for
the City, which includes the amount of the final library fund tax levy previously adopted,
pursuant to Chapter 2, Title 59 of the Utah Code, upon all real and personal property within Salt
Lake City made taxable by law during fiscal year 2022-2023 to defray the necessary and proper
expenses of Salt Lake City to maintain the government thereof and for operating and maintaining
its libraries and reading rooms and to pay for costs of State legislative mandates or judicial or
administrative orders under Chapter 2, Title 59 of the Utah Code.
SECTION 2. FINAL TAX LEVIES: 2022-2023. The City Council hereby adopts the
following final tax levies pursuant to Utah law, upon all real and personal property within Salt
Lake City made taxable by law, for the fiscal year of Salt Lake City beginning July 1, 2022, and
ending June 30, 2023, as follows:
a) A tax levy for the City’s general fund, at a rate of 0.002584, generating $97,582,022
of revenue; and
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b) A tax levy for the City’s judgment levy, at a rate of 0.000014, generating $526,937 of
revenue; and
c) A tax levy for the City’s governmental immunity fund, at a rate of 0.000100,
generating $3,775,947 of revenue; and
d) A tax levy for the City’s issuance of general obligation bonds, at a rate of 0.000460,
generating $17,368,652 of revenue; and
e) A tax levy for the Salt Lake City Library’s general operations, at a rate of 0.000615,
generating $24,240,526 of revenue; and
f) A tax levy for the Salt Lake City Library’s judgment levy, at a rate of 0.000003
generating $100,288 of revenue.
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 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 the Mayor’s approval and City Council
reconsideration pursuant to § 10-3b-204 of the Utah Code.
SECTION 3. CERTIFIED TO AUDITOR. The tax levies described and levied herein
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.
SECTION 4. RESERVED POWER AND RIGHT TO AMEND. The City hereby
expressly reserves the power and right to amend any property tax levy made herein as it may
deem just, proper and appropriate under the law.
SECTION 5. EFFECTIVE DATE. This Ordinance shall become effective on July 1,
2022.
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Passed by the City Council of Salt Lake City, Utah, this _______ day of
________________, 2022.
______________________________________
Dan Dugan, Council Chair
ATTEST:
______________________________
CITY RECORDER
Transmitted to the Mayor on __________________________.
Mayor’s Action: _____Approved. _____Vetoed.
______________________________
MAYOR
ATTEST:
____________________________
CITY RECORDER
(SEAL)
Bill No. _______ of 2022.
Published: ____________________.
Salt Lake City Attorney’s Office
Approved As To Form
_________________________
Katherine Lewis, City Attorney
Katherine Lewis (Jun 14, 2022 16:27 MDT)
Jun 14, 2022
FY23 Adopting Final Rate of Ta....nmental
Immunity and Tax Stabilization Included KNL
Final Audit Report 2022-06-14
Created:2022-06-14
By:Thais Stewart (thais.stewart@slcgov.com)
Status:Signed
Transaction ID:CBJCHBCAABAA3qFfKKFARz6NotFoyHq1nYL21ntl5v00
"FY23 Adopting Final Rate of Ta....nmental Immunity and Tax St
abilization Included KNL" History
Document created by Thais Stewart (thais.stewart@slcgov.com)
2022-06-14 - 10:09:13 PM GMT
Document emailed to Katherine Lewis (katherine.lewis@slcgov.com) for signature
2022-06-14 - 10:12:05 PM GMT
Email viewed by Katherine Lewis (katherine.lewis@slcgov.com)
2022-06-14 - 10:17:22 PM GMT
Document e-signed by Katherine Lewis (katherine.lewis@slcgov.com)
Signature Date: 2022-06-14 - 10:27:19 PM GMT - Time Source: server
Agreement completed.
2022-06-14 - 10:27:19 PM GMT