S.B. 134 Enrolled

             1     

TAXATION RELATED REFERENDUM AMENDMENTS

             2     
2014 GENERAL SESSION

             3     
STATE OF UTAH

             4     
Chief Sponsor: John L. Valentine

             5     
House Sponsor: Keven J. Stratton

             6     
             7      LONG TITLE
             8      General Description:
             9          This bill modifies the Election Code to address a referendum filed on actions taken with
             10      regard to property tax rates.
             11      Highlighted Provisions:
             12          This bill:
             13          .    defines terms;
             14          .    sets different time periods for actions taken with regard to a referendum petition
             15      relating to property tax rates;
             16          .    addresses absentee ballots;
             17          .    exempts a referendum petition described in this bill from the voter information
             18      pamphlet requirements;
             19          .    addresses the tax rate if the referendum passes or fails;
             20          .    provides language for the ballot; and
             21          .    addresses payment of costs.
             22      Money Appropriated in this Bill:
             23          None
             24      Other Special Clauses:
             25          None
             26      Utah Code Sections Affected:
             27      ENACTS:
             28           20A-7-613 , Utah Code Annotated 1953
             29     


             30      Be it enacted by the Legislature of the state of Utah:
             31          Section 1. Section 20A-7-613 is enacted to read:
             32          20A-7-613. Property tax referendum petition.
             33          (1) As used in this section:
             34          (a) "Certified tax rate" is as defined in Subsection 59-2-924 (3)(a).
             35          (b) "Fiscal year taxing entity" means a taxing entity that operates under a fiscal year
             36      that begins on July 1 and ends on June 30.
             37          (2) Except as provided in this section, the requirements of this part apply to a
             38      referendum petition challenging a fiscal year taxing entity's legislative body's vote to impose a
             39      tax rate that exceeds the certified tax rate.
             40          (3) Notwithstanding Subsection 20A-7-604 (5), the local clerk shall number each of the
             41      referendum packets and return them to the sponsors within two working days.
             42          (4) Notwithstanding Subsection 20A-7-606 (1), the sponsors shall deliver each signed
             43      and verified referendum packet to the county clerk of the county in which the packet was
             44      circulated no later than 40 days after the day on which the local clerk complies with Subsection
             45      (3).
             46          (5) Notwithstanding Subsections 20A-7-606 (2) and (3), the county clerk shall take the
             47      actions required in Subsections 20A-7-606 (2) and (3) within 10 working days after the day on
             48      which the county clerk receives the signed and verified referendum packet as described in
             49      Subsection (4).
             50          (6) The local clerk shall take the actions required by Section 20A-7-607 within two
             51      working days after the day on which the local clerk receives the referendum packets from the
             52      county clerk.
             53          (7) Notwithstanding Subsection 20A-7-608 (2), the local attorney shall prepare the
             54      ballot title within two working days after the day on which the referendum petition is declared
             55      sufficient for submission to a vote of the people.
             56          (8) Notwithstanding Subsection 20A-7-609 (2)(d), a referendum that qualifies for the
             57      ballot under this section shall appear on the ballot for the earlier of the next regular general


             58      election or the next municipal general election unless a special election is called.
             59          (9) Notwithstanding the requirements related to absentee ballots under this title:
             60          (a) the election officer shall prepare absentee ballots for those voters who have
             61      requested an absentee ballot as soon as possible after the ballot title is prepared as described in
             62      Subsection (7); and
             63          (b) the election officer shall mail absentee ballots on a referendum under this section
             64      the later of:
             65          (i) the time provided in Section 20A-3-305 or 20A-16-403 ; or
             66          (ii) the time that absentee ballots are prepared for mailing under this section.
             67          (10) Section 20A-7-402 does not apply to a referendum described in this section.
             68          (11) (a) If a majority of voters does not vote against imposing the tax at a rate
             69      calculated to generate the increased revenue budgeted, adopted, and approved by the fiscal year
             70      taxing entity's legislative body:
             71          (i) the certified tax rate for the fiscal year during which the referendum petition is filed
             72      is its most recent certified tax rate; and
             73          (ii) the proposed increased revenues for purposes of establishing the certified tax rate
             74      for the fiscal year after the fiscal year described in Subsection (11)(a)(i) are the proposed
             75      increased revenues budgeted, adopted, and approved by the fiscal year taxing entity's legislative
             76      body before the filing of the referendum petition.
             77          (b) If a majority of voters votes against imposing a tax at the rate established by the
             78      vote of the fiscal year taxing entity's legislative body, the certified tax rate for the fiscal year
             79      taxing entity is its most recent certified tax rate.
             80          (c) If the tax rate is set in accordance with Subsection (11)(a)(ii), a fiscal year taxing
             81      entity is not required to comply with the notice and public hearing requirements of Section
             82      59-2-919 if the fiscal year taxing entity complies with those notice and public hearing
             83      requirements before the referendum petition is filed.
             84          (12) The ballot title shall, at a minimum, include in substantially this form the
             85      following: "Shall the [name of the taxing entity] be authorized to levy a tax rate in the amount


             86      sufficient to generate an increased property tax revenue of [amount] for fiscal year [year] as
             87      budgeted, adopted, and approved by the [name of the taxing entity]".
             88          (13) A fiscal year taxing entity shall pay the county the costs incurred by the county
             89      that are directly related to meeting the requirements of this section and that the county would
             90      not have incurred but for compliance with this section.
             91          (14) (a) An election officer shall include on a ballot a referendum that has not yet
             92      qualified for placement on the ballot, if:
             93          (i) sponsors file an application for a referendum described in this section;
             94          (ii) the ballot will be used for the election for which the sponsors are attempting to
             95      qualify the referendum; and
             96          (iii) the deadline for qualifying the referendum for placement on the ballot occurs after
             97      the day on which the ballot will be printed.
             98          (b) If an election officer includes on a ballot a referendum described in Subsection
             99      (14)(a), the ballot title shall comply with Subsection (12).
             100          (c) If an election officer includes on a ballot a referendum described in Subsection
             101      (14)(a) that does not qualify for placement on the ballot, the election officer shall inform the
             102      voters by any practicable method that the referendum has not qualified for the ballot and that
             103      votes cast in relation to the referendum will not be counted.


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