Section 17B-2a-1009 - Limit on property tax authority - Exceptions(1) As used in this section: (a) "Appointed board of trustees" means a board of trustees of a water conservancy district that includes a member who is appointed to the board of trustees in accordance with this part.(b) "Elected board of trustees" means a board of trustees of a water conservancy district that consists entirely of members who are elected to the board of trustees in accordance with this part.(2)(a) For a taxable year beginning on or after January 1, 2018, a water conservancy district may not collect property tax revenue that would exceed the certified tax rate under Section 59-2-924 unless the proposed tax levy has been previously approved by: (i) an elected board of trustees;(ii) subject to Subsection (2)(b), an appointed board of trustees;(iii) a majority of the water conservancy district voters who vote in an election held for that purpose on a date specified in Section 20A-1-204; or(iv) for a district described in Subsection 17B-2a-1005(2)(b), the appointing authority.(b) For a water conservancy district with an appointed board of trustees, each appointed member of the board of trustees shall comply with the trustee reporting requirements described in Section 17B-1-1003 before the water conservancy district may impose a property tax levy that exceeds the certified tax rate.Amended by Chapter 418, 2017 General Session ,§ 3, eff. 1/1/2018.Amended by Chapter 112, 2017 General Session ,§ 13, eff. 5/9/2017.Amended by Chapter 415, 2013 General Session ,§ 7, eff. 7/1/2013.Enacted by Chapter 159, 2010 General Session