H.B. 379

             1     

PROPOSED TAX INCREASE AND BOND PROPOSITION

             2     
AMENDMENTS

             3     
2014 GENERAL SESSION

             4     
STATE OF UTAH

             5     
Chief Sponsor: Ryan D. Wilcox

             6     
Senate Sponsor: ____________

             7     
             8      LONG TITLE
             9      General Description:
             10          This bill provides requirements for certain ballot propositions and tax increases.
             11      Highlighted Provisions:
             12          This bill:
             13          .    defines terms;
             14          .    provides for the submission and posting of arguments in favor of and against certain
             15      ballot propositions or tax increases;
             16          .    requires a governing body of a taxing entity to conduct a public meeting to allow
             17      interested parties to:
             18              .    present arguments in favor of and against certain ballot propositions or tax
             19      increases; and
             20              .    provide oral testimony regarding the ballot proposition or tax increase; and
             21          .    requires a governing body of a taxing entity to provide remote access to the public
             22      meeting.
             23      Money Appropriated in this Bill:
             24          None
             25      Other Special Clauses:
             26          None
             27      Utah Code Sections Affected:


             28      AMENDS:
             29           11-14-201 , as last amended by Laws of Utah 2006, Chapter 83
             30      ENACTS:
             31           59-1-1601 , Utah Code Annotated 1953
             32           59-1-1602 , Utah Code Annotated 1953
             33           59-1-1603 , Utah Code Annotated 1953
             34           59-1-1604 , Utah Code Annotated 1953
             35           59-1-1605 , Utah Code Annotated 1953
             36     
             37      Be it enacted by the Legislature of the state of Utah:
             38          Section 1. Section 11-14-201 is amended to read:
             39           11-14-201. Election on bond issues -- Qualified electors -- Resolution and notice.
             40          (1) The governing body of any local political subdivision that wishes to issue bonds
             41      under the authority granted in Section 11-14-103 shall[,]:
             42          (a) at least 75 days before the date of election:
             43          [(a)] (i) approve a resolution submitting the question of the issuance of the bonds to the
             44      voters of the local political subdivision; and
             45          [(b)] (ii) provide a copy of the resolution to:
             46          [(i)] (A) the lieutenant governor; and
             47          [(ii)] (B) the election officer, as defined in Section 20A-1-102 , charged with
             48      conducting the election[.]; and
             49          (b) comply with the requirements of Title 59, Chapter 1, Part 16, Proposed Tax
             50      Increase and Bond Proposition Act.
             51          (2) The local political subdivision may not issue the bonds unless the majority of the
             52      qualified voters of the local political subdivision who vote on the bond proposition approve the
             53      issuance of the bonds.
             54          (3) Nothing in this section requires an election for the issuance of:
             55          (a) refunding bonds; or
             56          (b) other bonds not required by law to be voted on at an election.
             57          (4) The resolution calling the election shall include a ballot proposition, in substantially
             58      final form, that complies with the requirements of Subsection 11-14-206 (2).


             59          Section 2. Section 59-1-1601 is enacted to read:
             60     
Part 16. Proposed Tax Increase and Bond Proposition Act

             61          59-1-1601. Title.
             62          This part is known as the "Proposed Tax Increase and Bond Proposition Act."
             63          Section 3. Section 59-1-1602 is enacted to read:
             64          59-1-1602. Definitions.
             65          As used in this part:
             66          (1) (a) "Ballot proposition" means:
             67          (i) an opinion question or other question concerning a tax increase submitted to voters
             68      for their approval or rejection; or
             69          (ii) a question submitted to voters concerning the issuance of bonds under Section
             70      11-14-103 .
             71          (b) "Ballot proposition" does not include an initiative or referendum authorized under
             72      Title 20A, Chapter 7, Issues Submitted to the Voters.
             73          (2) "Determination date" means the earlier of the date:
             74          (a) of an election at which a ballot proposition is considered by voters; or
             75          (b) a governing body adopts a tax increase by a resolution or ordinance.
             76          (3) "Election officer" is as defined in Section 20A-1-102 .
             77          (4) "Governing body" is as defined in Section 59-2-102 .
             78          (5) "Remote access" or "remotely accessed" means the ability of an individual to access
             79      the proceedings of a public meeting described under this part via the Internet when the
             80      individual is not physically present at the public meeting.
             81          (6) "Tax increase" means:
             82          (a) for a property tax levied under Chapter 2, Property Tax Act, a tax rate that exceeds
             83      the taxing entity's certified tax rate, as defined in Section 59-2-924 ; or
             84          (b) for a sales and use tax imposed under Chapter 12, Sales and Use Tax Act, a sales
             85      and use tax rate that:
             86          (i) is not currently imposed; or
             87          (ii) exceeds the sales and use tax rate that is currently imposed.
             88          (7) "Taxing entity" means:
             89          (a) a taxing entity as defined in Section 59-2-102 ; or


             90          (b) a county, city, or town authorized to impose a sales and use tax under Chapter 12,
             91      Sales and Use Tax Act.
             92          (8) "Eligible voter" means a person who:
             93          (a) has registered to vote in accordance with Title 20A, Chapter 2, Voter Registration;
             94      and
             95          (b) is a resident of a voting district or precinct within the taxing entity that is holding
             96      an election to consider a ballot proposition.
             97          Section 4. Section 59-1-1603 is enacted to read:
             98          59-1-1603. Applicability of part.
             99          A taxing entity may not submit a ballot proposition or adopt a tax increase by resolution
             100      or ordinance unless the taxing entity complies with this part.
             101          Section 5. Section 59-1-1604 is enacted to read:
             102          59-1-1604. Arguments for and against a ballot proposition or tax increase --
             103      Rebuttal arguments -- Posting arguments.
             104          (1) (a) (i) A member of the governing body of a taxing entity shall submit to the
             105      election officer an argument in favor of a ballot proposition or tax increase.
             106          (ii) If two or more members of the governing body of a taxing entity wish to submit an
             107      argument under Subsection (1)(a)(i), the election officer shall designate one of the members of
             108      the governing body to submit the argument described in Subsection (1)(a)(i).
             109          (b) (i) (A) A member of the governing body of a taxing entity may submit to the
             110      election officer an argument against the ballot proposition or tax increase.
             111          (B) If two or more members of the governing body of a taxing entity wish to submit an
             112      argument under Subsection (1)(b)(i)(A), the election officer shall designate one of the members
             113      of the governing body to submit the argument described in Subsection (1)(b)(i)(A).
             114          (ii) (A) If no submission is made under Subsection (1)(b)(i), any eligible voter may
             115      submit to the election officer an argument against the ballot proposition or tax increase.
             116          (B) If two or more eligible voters wish to submit an argument under Subsection
             117      (1)(b)(ii)(A), the election officer shall designate one of the eligible voters to submit the
             118      argument described in Subsection (1)(b)(ii)(A).
             119          (c) (i) Subject to Subsection (1)(c)(ii), the election officer shall ensure that each
             120      argument submitted under this Subsection (1):


             121          (A) does not exceed 500 words in length; and
             122          (B) is submitted not less than 60 days before the determination date.
             123          (ii) The election officer shall ensure that each argument submitted under Subsection
             124      (1)(b)(ii) is submitted not less than 50 days before the determination date.
             125          (2) (a) When the election officer has received the arguments in favor of and against a
             126      ballot proposition or tax increase, the election officer shall immediately send, via email or mail:
             127          (i) a copy of the argument in favor of the ballot proposition or tax increase to the
             128      author of the argument against the ballot proposition or tax increase; and
             129          (ii) a copy of the argument against the ballot proposition or tax increase to the author of
             130      the argument in favor of the ballot proposition or tax increase.
             131          (b) (i) The author of the argument in favor of the ballot proposition or tax increase may
             132      submit to the election officer a rebuttal argument directed to the argument against the ballot
             133      proposition or tax increase.
             134          (ii) The author of the argument against the ballot proposition or tax increase may
             135      submit to the election officer a rebuttal argument directed to the argument in favor of the ballot
             136      proposition or tax increase.
             137          (c) The election officer shall ensure that each rebuttal argument submitted under
             138      Subsection (2)(b):
             139          (i) does not exceed 250 words in length; and
             140          (ii) is submitted not less than 40 days before the determination date.
             141          (d) (i) An author of an argument described in Subsection (1) may designate a person to
             142      submit a rebuttal argument described in this Subsection (2).
             143          (ii) A person designated in Subsection (2)(d)(i) shall be an eligible voter.
             144          (3) A person submitting an argument under this section shall provide the election
             145      officer with:
             146          (a) the person's name and address; and
             147          (b) an email address by which the person may be contacted.
             148          (4) (a) Except as provided in Subsection (4)(c), an author may not amend or change an
             149      argument or rebuttal argument after the argument or rebuttal argument is submitted to the
             150      election officer.
             151          (b) Except as provided in Subsection (4)(c), the election officer may not alter an


             152      argument or rebuttal argument in any way.
             153          (c) The election officer and an author of an argument may jointly modify an argument
             154      or a rebuttal argument after the argument or rebuttal argument is submitted if the election
             155      officer and the author jointly agree that changes to the argument or rebuttal argument must be
             156      made to correct spelling or grammatical errors.
             157          (5) The governing body of a taxing entity shall:
             158          (a) for arguments and rebuttal arguments directed to a ballot proposition only, post the
             159      arguments and rebuttal arguments on the Statewide Electronic Voter Information Website as
             160      described in Section 20A-7-801 for 30 consecutive days before the determination date;
             161          (b) if a taxing entity has a public website, post all arguments and rebuttal arguments in
             162      a prominent place on the taxing entity's public website for 30 consecutive days before the
             163      determination date; and
             164          (c) if the taxing entity publishes a newsletter or other periodical, post all arguments and
             165      rebuttal arguments in the next scheduled newsletter or other periodical published before the
             166      determination date.
             167          (6) For purposes of posting an argument and rebuttal argument under Subsection (5),
             168      the governing body of a taxing entity shall ensure that:
             169          (a) a rebuttal argument is posted in the same manner as a direct argument;
             170          (b) each rebuttal argument follows immediately after the direct argument that it seeks
             171      to rebut; and
             172          (c) information regarding the public meeting required by Section 59-1-1605 follows
             173      immediately after the posted arguments, including:
             174          (i) the date, time, and place of the public meeting;
             175          (ii) that the public meeting can be remotely accessed; and
             176          (iii) how and from what website the public meeting can be remotely accessed.
             177          Section 6. Section 59-1-1605 is enacted to read:
             178          59-1-1605. Public meeting requirements.
             179          (1) The governing body of a taxing entity shall conduct a public meeting in accordance
             180      with this section no more than 14, but at least 4, days before the determination date.
             181          (2) (a) The governing body of the taxing entity shall allow equal time, within a
             182      reasonable limit, for a presentation of the arguments:


             183          (i) in favor of the ballot proposition or tax increase; and
             184          (ii) against the ballot proposition or tax increase.
             185          (b) The governing body of the taxing entity shall allow equal time, within a reasonable
             186      limit, for rebuttal of the arguments presented under Subsection (2)(a).
             187          (3) (a) A governing body of a taxing entity conducting a public meeting described in
             188      Subsection (1) shall provide an interested party desiring to be heard an opportunity to present
             189      oral testimony within reasonable time limits.
             190          (b) The agenda required by Title 52, Chapter 4, Open and Public Meetings Act, for a
             191      public meeting described in Subsection (1) may only include an item that notifies the public of:
             192          (i) the presentation of arguments described in Subsection (2); and
             193          (ii) the opportunity for an interested party to present oral testimony described under
             194      Subsection (3)(a).
             195          (c) A taxing entity shall hold a public meeting described in this section beginning at or
             196      after 6 p.m.
             197          (4) (a) A governing body of a taxing entity shall provide remote access to a public
             198      meeting described in Subsection (1).
             199          (b) For purposes of providing the remote access described in Subsection (4)(a), a
             200      governing body of a taxing entity shall:
             201          (i) if a taxing entity has a public website, provide the remote access described in
             202      Subsection (4)(a) on the taxing entity's public website; or
             203          (ii) establish a website on which to provide the remote access described in Subsection
             204      (4)(a).
             205          (c) The remote access described in Subsection (4)(a) shall include real-time audio and
             206      video of the proceedings of the public meeting described in Subsection (1).




Legislative Review Note
    as of 2-19-14 5:46 PM


Office of Legislative Research and General Counsel


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