No taxation without representation

It has been more than 240 years since American colonists dumped a shipment of tea from the East India Trading Company into the Boston Harbor as a protest of the Tea Act of 1773. Their reasoning – it violated colonists’ rights to “no taxation without representation.”

The legacy of that event still runs deep through American blood.

It has long been conceded that taxes are a necessary part of life, essential for keeping all levels of government and infrastructure running smoothly on a day-to-day basis. However, citizens want, and deserve, to have a say in the matter. In the centuries following the American Revolution the systems of representation and government law-making have become much more complex as the U.S. has grown in population and need. One thing that has not changed is the desire of the people to have their voices heard.

As districts, you know that it is necessary to raise rates from time to time to cover the ever-increasing costs of doing business, even if it’s not popular with the residents you serve. Prior to any rate increase, as government entities, local districts are required to first follow a set of guidelines outlined in 17b-1-643 of the Utah State Code. Here is a refresher on some of the basics of that section:

• Before imposing a new fee, or increasing an existing one, the board of trustees must hold a public hearing no earlier than 6 p.m. in which they demonstrate a need for the fee/increase and allow residents to express their support or opposition to the proposal.
• Notice of the hearing must be posted on the Utah Public Notice website and published in a newspaper(s) (or posted on public boards where newspapers are not available) at least two weeks prior to the public hearing. It must run at least once per week.
• In lieu of public notice of the hearing, the board must mail a notice to all those in the district who will be affected by the change.
• Following the public hearing the board may 1) impose/increase the fee, 2) adjust the proposed amount before imposing the change or 3) decline the proposal.
• Note: This does not apply to impact fees which are covered by Title 11, Chapter 36a, Impact Fees Act.

For more information on statutes and resources applicable to special districts, visit us at UASD.org. The Utah Association of Special Districts is committed to acting as your voice at the state capitol.