Property Tax Revenue Increase Amendments

Requires taxing entities to submit an opinion question to registered voters before adopting a budget that exceeds last year's budgeted revenue, unless the increase is limited to 'maximum new growth revenue'.

Exempts taxing entities that submit a voter opinion question from certain truth-in-taxation notice and public hearing requirements that would otherwise apply to tax increases.

Updates budget adoption deadlines for towns and cities from June 22 to June 22 or September 1 depending on whether a property tax rate increase is proposed under the new voter approval rules.

Clarifies the definition of 'certified revenue levy' to limit how much revenue can be generated from eligible new growth versus existing property values.

Adds audit authority for county auditors to verify compliance with public hearing and notice requirements for tax increases.

Makes technical corrections to code sections including fixing typos, updating cross-references, and clarifying language throughout multiple Utah Code sections.