Municipal Service Tax
Municipal services funds (MSFs) are statutorily created tools intended to account for county services and funding. The goal is to align services with funding so the benefit goes to the person paying for it. In Utah, counties are statutorily permitted to “provide municipal-type services to areas of the county outside the limits of cities and towns without providing the same services to cities or towns.”
Box Elder County’s MSF services community development, economic development, building inspections, business licenses, fire protection, emergency management services, weed control, road maintenance, and police protection. USC § 17-34-1(2) provides that a county may 1) levy a property tax, 2) charge a fee for service, or 3) provide funds to a municipal service district in accordance with 17B-2a-1109.
The County retained Lewis Young Robertson & Burningham to conduct a study on the Municipal Service Fund. They found a gap exists between the cost of service being provided and the amount being paid by unincorporated residents for the municipal-type services they are receiving from the County.
The Box Elder County Commission has decided to levy a tax on unincorporated county residents to pay for the services they are receiving. More information can be found in the links below –
The tax sale was held May 18, 2017.
On the day of the sale, you must register before the sale begins. You must be present to bid. No registrations will be accepted after 10:00 AM. All sales are final, and must be paid in cash or certified funds by 5:00 PM on the day of the sale
The bidding will start at the total amount of taxes, interest, penalties, and administrative costs which are a charge upon the parcel.
Some parcels have an official notice of non-compliance recorded on them. This notice states "please be advised that any further division, subdivision, sell, exchange or transfer of the Parcel may be a violation of Utah State Code and Box Elder County ordinances and punishable as a criminal offense."
Buyers are further advised than any parcel bought at the tax sale that is not in compliance with applicable zoning will have a notice of non-compliance recorded against them when the tax deed is recorded.