HomeMy WebLinkAboutProposed Ordinance - 5/6/2025 (2)SALT LAKE CITY ORDINANCE
No. ____ of 2025
Adopting the final rate 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 2025-2026
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 a total final tax rate for the general fund and to
adopt a final tax rate for the Library. The City acknowledges this action will require a truth in
taxation hearing.
Further, 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 levy, 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
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by law during fiscal year 2025-2026 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 LEVY: 2025-2026. The City Council hereby adopts the
following final levy, subject to Chapter 2, Title 59 of the Utah Code, 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, 2025, and ending June 30, 2026, a tax of ________ on each dollar of taxable valuation of
said property apportioned as follows:
a) _________ shall be credited as revenue in the general fund, generating $________ of
ongoing revenue; and
b) _______ shall be credited to the judgment levy for the general fund, a one-year
adjustment generating $________ of one-time revenue; and
c) ________ shall be credited as revenue in the special library fund, generating
$________ of ongoing revenue; and
d) ________ shall be credited toward repayment of General Obligation Bonds, generating
$________ of ongoing revenue; and
e) __________ shall be credited as revenue in the Governmental Immunity Fund for tort
liability, generating $____________ of ongoing 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.
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Said tax levies in this Section 2 shall be subject to Mayor approval and City Council
reconsideration pursuant to § 10-3b-204 of the Utah Code.
SECTION 3. 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.
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, 2025.
Passed by the City Council of Salt Lake City, Utah, this ____ day of 2025.
Chris Wharton, Council Chair
ATTEST:
Keith Reynolds, Recorder
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Transmitted to the Mayor on .
Mayor’s Action: _____ Approved. _____ Vetoed.
Erin Mendenhall, Mayor
ATTEST:
Keith Reynolds, City Recorder
Bill No. _______ of 2025.
Published:
APPROVED AS TO FORM
Office of the City Attorney
Date:
By: /s/ JAYSEN R. OLDROYD
Jaysen R. Oldroyd, Senior City Attorney