Section 59-1-1602 - DefinitionsAs used in this part:
(1)(a) "Ballot proposition" means:(i) an opinion question or other question concerning a tax increase submitted to voters for their approval or rejection; or(ii) a question submitted to voters concerning the issuance of bonds under Section 11-14-103.(b) "Ballot proposition" does not include an initiative or referendum authorized under Title 20A, Chapter 7, Issues Submitted to the Voters.(2) "Determination date" means the date of an election at which a ballot proposition is considered by voters.(3) "Election officer" is as defined in Section 20A-1-102.(4) "Eligible voter" means a person who:(a) has registered to vote in accordance with Title 20A, Chapter 2, Voter Registration; and(b) is a resident of a voting district or precinct within the taxing entity that is holding an election to consider a ballot proposition.(5) "Governing body" is as defined in Section 59-2-102.(6) "Tax increase" means: (a) for a property tax, the imposition of a property tax rate or increase in a property tax rate if the imposition or increase is required to be submitted to voters for their approval or rejection; or(b) for a sales and use tax imposed under Chapter 12, Sales and Use Tax Act, a sales and use tax rate that: (i) is not currently imposed; or(ii) exceeds the sales and use tax rate that is currently imposed.(7) "Taxing entity" means: (a) a taxing entity as defined in Section 59-2-102; or(b) a county, city, or town authorized to impose a sales and use tax under Chapter 12, Sales and Use Tax Act.Added by Chapter 356, 2014 General Session ,§ 3, eff. 5/13/2014.