Definitions

# (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.