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S.B. 2 Enrolled

    

1997 BONDING AND DEBT FINANCING AUTHORIZATION

    
1997 GENERAL SESSION

    
STATE OF UTAH

    
Sponsor: David L. Buhler

    AN ACT RELATING TO CAPITAL INFRASTRUCTURE; AUTHORIZING THE ISSUANCE
    AND SALE OF GENERAL OBLIGATION BONDS FOR CAPITAL FACILITIES,
    LAND PURCHASES, COMPUTER SOFTWARE, COMPUTER HARDWARE,
    COMPUTER SYSTEM DEVELOPMENT, BUILDINGS, AND RELATED FACILITIES;
    SPECIFYING THE USE OF BOND PROCEEDS AND THE MANNER OF ISSUANCE;
    IMPOSING AND ABATING A PROPERTY TAX; CREATING SINKING FUNDS;
    APPROVING THE ISSUANCE OF CERTAIN OBLIGATIONS BY THE STATE
    BUILDING OWNERSHIP AUTHORITY; AUTHORIZING OTHER CAPITAL
    FACILITY EXPENDITURES; PROVIDING FOR RELATED MATTERS; AND
    MAKING TECHNICAL CORRECTIONS.
    This act affects sections of Utah Code Annotated 1953 as follows:
    AMENDS:
         63B-5-102, as enacted by Chapter 335, Laws of Utah 1996
    ENACTS:
         63B-6-101, Utah Code Annotated 1953
         63B-6-102, Utah Code Annotated 1953
         63B-6-103, Utah Code Annotated 1953
         63B-6-104, Utah Code Annotated 1953
         63B-6-105, Utah Code Annotated 1953
         63B-6-106, Utah Code Annotated 1953
         63B-6-107, Utah Code Annotated 1953
         63B-6-108, Utah Code Annotated 1953
         63B-6-109, Utah Code Annotated 1953
         63B-6-110, Utah Code Annotated 1953
         63B-6-111, Utah Code Annotated 1953


         63B-6-112, Utah Code Annotated 1953
         63B-6-113, Utah Code Annotated 1953
         63B-6-114, Utah Code Annotated 1953
         63B-6-115, Utah Code Annotated 1953
         63B-6-116, Utah Code Annotated 1953
         63B-6-117, Utah Code Annotated 1953
         63B-6-401, Utah Code Annotated 1953
         63B-6-402, Utah Code Annotated 1953
         63B-6-403, Utah Code Annotated 1953
         63B-6-404, Utah Code Annotated 1953
         63B-6-405, Utah Code Annotated 1953
         63B-6-406, Utah Code Annotated 1953
         63B-6-407, Utah Code Annotated 1953
         63B-6-408, Utah Code Annotated 1953
         63B-6-409, Utah Code Annotated 1953
         63B-6-410, Utah Code Annotated 1953
         63B-6-411, Utah Code Annotated 1953
         63B-6-412, Utah Code Annotated 1953
         63B-6-413, Utah Code Annotated 1953
         63B-6-414, Utah Code Annotated 1953
         63B-6-415, Utah Code Annotated 1953
         63B-6-416, Utah Code Annotated 1953
         63B-6-417, Utah Code Annotated 1953
         63B-6-501, Utah Code Annotated 1953
         63B-6-502, Utah Code Annotated 1953
    Be it enacted by the Legislature of the state of Utah:
        Section 1. Section 63B-5-102 is amended to read:
         63B-5-102. Maximum amount -- Projects authorized.

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        (1) The total amount of bonds issued under this part may not exceed $32,000,000.
        (2) (a) Proceeds from the issuance of bonds shall be provided to the division to provide
    funds to pay all or part of the cost of acquiring and constructing the projects listed in this subsection.
        (b) These costs may include the cost of acquiring land, interests in land, easements and
    rights-of-way, improving sites, and acquiring, constructing, equipping, and furnishing facilities and
    all structures, roads, parking facilities, utilities, and improvements necessary, incidental, or
    convenient to the facilities, interest estimated to accrue on these bonds during the period to be
    covered by construction of the projects plus a period of six months after the end of the construction
    period, and all related engineering, architectural, and legal fees.
        (c) For the division, proceeds shall be provided for the following:
    
CAPITAL IMPROVEMENTS

        Alterations, Repairs, and Improvements        $7,600,000
    TOTAL IMPROVEMENTS                    $7,600,000
    
CAPITAL AND ECONOMIC DEVELOPMENT

                                             ESTIMATED
                                            OPERATIONS AND
            PROJECT                    AMOUNT     MAINTENANCE
            DESCRIPTION                 FUNDED     COSTS
        Corrections - Gunnison (192 Beds)            $13,970,000        $210,000
        [Corrections - Women's Facility (144 beds)        $8,680,000        $226,400]
        University of Utah -- Gardner Hall            $7,361,000        $203,900
        Weber State University Davis Campus        $771,000        None
        -- Land Purchase
        Department of Workforce Services Cedar City    $148,000        None
        -- Land Purchase
        College of Eastern Utah Durrant School        $400,000        None
        -- Land Purchase
        State Hospital - Forensic Design (200 beds)        $750,000        $575,000

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    TOTAL CAPITAL AND ECONOMIC DEVELOPMENT    $23,400,000
    TOTAL IMPROVEMENTS AND
    CAPITAL AND ECONOMIC DEVELOPMENT        $31,000,000
        (d) For purposes of this section, operations and maintenance costs:
        (i) are estimates only;
        (ii) may include any operations and maintenance costs already funded in existing agency
    budgets; and
        (iii) are not commitments by this Legislature or future Legislatures to fund those operations
    and maintenance costs.
        (3) (a) The amounts funded as listed in Subsection (2) are estimates only and do not
    constitute a limitation on the amount that may be expended for any project.
        (b) The board may revise these estimates and redistribute the amount estimated for a project
    among the projects authorized.
        (c) The commission, by resolution and in consultation with the board, may delete one or
    more projects from this list if the inclusion of that project or those projects in the list could be
    construed to violate state law or federal law or regulation.
        (4) (a) The division may enter into agreements related to these projects before the receipt
    of proceeds of bonds issued under this chapter.
        (b) The division shall make those expenditures from unexpended and unencumbered
    building funds already appropriated to the Capital Projects Fund.
        (c) The division shall reimburse the Capital Projects Fund upon receipt of the proceeds of
    bonds issued under this chapter.
        (d) The commission may, by resolution, make any statement of intent relating to that
    reimbursement that is necessary or desirable to comply with federal tax law.
        (5) (a) For those projects for which only partial funding is provided in Subsection (2), it is
    the intent of the Legislature that the balance necessary to complete the projects be addressed by
    future Legislatures, either through appropriations or through the issuance or sale of bonds.
        (b) For those phased projects, the division may enter into contracts for amounts not to

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    exceed the anticipated full project funding but may not allow work to be performed on those
    contracts in excess of the funding already authorized by the Legislature.
        (c) Those contracts shall contain a provision for termination of the contract for the
    convenience of the state as required by Section 63-56-40.
        (d) It is also the intent of the Legislature that this authorization to the division does not bind
    future Legislatures to fund projects initiated from this authorization.
        Section 2. Section 63B-6-101 is enacted to read:
    
CHAPTER 6. 1997 BONDING

    
Part 1. Capital Facilities General Obligation Bonds

         63B-6-101. State Bonding Commission authorized to issue general obligation bonds.
        The commission created under Section 63B-1-201 may issue and sell general obligation
    bonds of the state pledging the full faith, credit, and resources of the state for the payment of the
    principal of and interest on the bonds to provide funds to the division.
        Section 3. Section 63B-6-102 is enacted to read:
         63B-6-102. Maximum amount -- Projects authorized.
        (1) The total amount of bonds issued under this part may not exceed $57,000,000.
        (2) (a) Proceeds from the issuance of bonds shall be provided to the division to provide
    funds to pay all or part of the cost of acquiring and constructing the projects listed in this Subsection
    (2).
        (b) These costs may include the cost of acquiring land, interests in land, easements and
    rights-of-way, improving sites, and acquiring, constructing, equipping, and furnishing facilities and
    all structures, roads, parking facilities, utilities, and improvements necessary, incidental, or
    convenient to the facilities, interest estimated to accrue on these bonds during the period to be
    covered by construction of the projects plus a period of six months after the end of the construction
    period, and all related engineering, architectural, and legal fees.
        (c) For the division, proceeds shall be provided for the following:
    
CAPITAL AND ECONOMIC DEVELOPMENT

    PROJECT DESCRIPTION                AMOUNT        ESTIMATED

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                                FUNDED        OPERATIONS
                                            AND
                                            MAINTENANCE
    Youth Corrections - Carbon / Emery (18 beds)    $2,298,100        $70,000
    State Hospital - 100 bed Forensic Facility        $13,800,700        $320,600
    Utah State University - Widtsoe Hall        $23,986,700        $750,200
    Davis Applied Technology Center            $6,344,900        $144,000
    - Medical/Health Tech Addition
    Southern Utah University -- Physical        $1,100,000        $456,100
    Education Building (Design)
    Salt Lake Community College -- High        $1,165,000        $718,500
    Technology Building, 90th So. Campus (Design)
    Department of Natural Resources - Antelope    $3,600,000        None
    Island Road
    Sevier - Multi Purpose Center            $1,500,000        None
    Department of Natural Resources - Dead Horse    $1,350,000        $5,700
    Point Visitors Center
    TOTAL CAPITAL AND ECONOMIC        $55,145,400
    DEVELOPMENT
        (d) For purposes of this section, operations and maintenance costs:
        (i) are estimates only;
        (ii) may include any operations and maintenance costs already funded in existing agency
    budgets; and
        (iii) are not commitments by this Legislature or future Legislatures to fund those operations
    and maintenance costs.
        (3) (a) The amounts funded as listed in Subsection (2) are estimates only and do not
    constitute a limitation on the amount that may be expended for any project.
        (b) The board may revise these estimates and redistribute the amount estimated for a project

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    among the projects authorized.
        (c) The commission, by resolution and in consultation with the board, may delete one or
    more projects from this list if the inclusion of that project or those projects in the list could be
    construed to violate state law or federal law or regulation.
        (4) (a) The division may enter into agreements related to these projects before the receipt
    of proceeds of bonds issued under this chapter.
        (b) The division shall make those expenditures from unexpended and unencumbered
    building funds already appropriated to the Capital Projects Fund.
        (c) The division shall reimburse the Capital Projects Fund upon receipt of the proceeds of
    bonds issued under this chapter.
        (d) The commission may, by resolution, make any statement of intent relating to that
    reimbursement that is necessary or desirable to comply with federal tax law.
        (5) (a) For those projects for which only partial funding is provided in Subsection (2), it is
    the intent of the Legislature that the balance necessary to complete the projects be addressed by
    future Legislatures, either through appropriations or through the issuance or sale of bonds.
        (b) For those phased projects, the division may enter into contracts for amounts not to
    exceed the anticipated full project funding but may not allow work to be performed on those
    contracts in excess of the funding already authorized by the Legislature.
        (c) Those contracts shall contain a provision for termination of the contract for the
    convenience of the state as required by Section 63-56-40.
        (d) It is also the intent of the Legislature that this authorization to the division does not bind
    future Legislatures to fund projects initiated from this authorization.
        Section 4. Section 63B-6-103 is enacted to read:
         63B-6-103. Use of bond proceeds for issuance and other costs.
        The proceeds of bonds issued under this chapter shall be used for the purposes described in
    Section 63B-6-102 and to pay all or part of any cost incident to the issuance and sale of the bonds
    including, without limitation, printing, registration and transfer costs, legal fees, trustees' fees,
    financial advisors' fees, and underwriters' discounts.

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        Section 5. Section 63B-6-104 is enacted to read:
         63B-6-104. Manner of issuance -- Amounts, interest, and maturity.
        (1) Bonds issued under this chapter may be authorized, sold, and issued at times and in a
    manner determined by the commission by resolution.
        (2) Bonds may be issued in one or more series, in amounts, and shall bear dates, interest rate
    or rates, including a variable rate, and maturity dates as the commission determines by resolution.
        (3) A bond issued may not mature later than 20 years after the date of final passage of this
    chapter.
        Section 6. Section 63B-6-105 is enacted to read:
         63B-6-105. Terms and conditions of sale -- Plan of financing -- Signatures --
     Replacement -- Registration -- Federal rebate.
        (1) In the issuance of bonds, the commission may determine by resolution:
        (a) the manner of sale, including public or private sale;
        (b) the terms and conditions of sale, including price, whether at, below, or above face value;
        (c) denominations;
        (d) form;
        (e) manner of execution;
        (f) manner of authentication;
        (g) place and medium of purchase;
        (h) redemption terms; and
        (i) other provisions and details it considers appropriate.
        (2) The commission may by resolution adopt a plan of financing, which may include terms
    and conditions of arrangements entered into by the commission on behalf of the state with financial
    and other institutions for letters of credit, standby letters of credit, reimbursement agreements, and
    remarketing, indexing, and tender agent agreements to secure the bonds, including payment from
    any legally available source of fees, charges, or other amounts coming due under the agreements
    entered into by the commission.
        (3) (a) Any signature of a public official authorized by resolution of the commission to sign

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    the bonds may be a facsimile signature of that official imprinted, engraved, stamped, or otherwise
    placed on the bonds.
        (b) If all signatures of public officials on the bonds are facsimile signatures, provision shall
    be made for a manual authenticating signature on the bonds by or on behalf of a designated
    authentication agent.
        (c) If an official ceases to hold office before delivery of the bonds signed by that official, the
    signature or facsimile signature of the official is nevertheless valid for all purposes.
        (d) A facsimile of the state seal may be imprinted, engraved, stamped, or otherwise placed
    on the bonds.
        (4) (a) The commission may enact resolutions providing for the replacement of lost,
    destroyed, or mutilated bonds, or for the exchange of bonds after issuance for bonds of smaller or
    larger denominations.
        (b) Bonds in changed denominations shall:
        (i) be exchanged for the original bonds in like aggregate principal amounts and in a manner
    that prevents the duplication of interest; and
        (ii) bear interest at the same rate, mature on the same date, and be as nearly as practicable
    in the form of the original bonds.
        (5) (a) Bonds may be registered as to both principal and interest or may be in a book entry
    form under which the right to principal and interest may be transferred only through a book entry.
        (b) The commission may provide for the services and payment for the services of one or
    more financial institutions or other entities or persons, or nominees, within or outside the state, for
    the authentication, registration, transfer, including record, bookkeeping, or book entry functions,
    exchange, and payment of the bonds.
        (c) The records of ownership, registration, transfer, and exchange of the bonds, and of
    persons to whom payment with respect to the obligations are made, are private records as provided
    in Section 63-2-302 or protected records as provided in Section 63-2-304.
        (d) The bonds and any evidences of participation interest in the bonds may be issued,
    executed, authenticated, registered, transferred, exchanged, and otherwise made to comply with Title

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    15, Chapter 7, Registered Public Obligations Act, or any other act of the Legislature relating to the
    registration of obligations enacted to meet the requirements of Section 149 of the Internal Revenue
    Code of 1986, as amended, or any successor to it, and applicable regulations.
        (6) The commission may:
        (a) by resolution, provide for payment to the United States of whatever amounts are
    necessary to comply with Section 148 (f) of the Internal Revenue Code of 1986, as amended; and
        (b) enter into agreements with financial and other institutions and attorneys to provide for:
        (i) the calculation, holding, and payment of those amounts; and
        (ii) payment from any legally available source of fees, charges, or other amounts coming due
    under any agreements entered into by the commission.
        Section 7. Section 63B-6-106 is enacted to read:
         63B-6-106. Constitutional debt limitation.
        (1) The commission may not issue bonds under this chapter in an amount that violates the
    limitation described in Utah Constitution Article XIV, Section 1.
        (2) For purposes of applying the debt limitation contained in Utah Constitution Article XIV,
    Section 1, the value of the taxable property in Utah is considered to be 100% of the fair market value
    of the taxable property of the state, as computed from the last assessment for state purposes previous
    to the issuance of the bonds.
        Section 8. Section 63B-6-107 is enacted to read:
         63B-6-107. Tax levy -- Abatement of tax.
        (1) Each year after issuance of the bonds and until all outstanding bonds are retired, there
    is levied a direct annual tax on all real and personal property within the state subject to state taxation,
    sufficient to pay:
        (a) applicable bond redemption premiums, if any;
        (b) interest on the bonds as it becomes due; and
        (c) principal of the bonds as it becomes due.
        (2) (a) The State Tax Commission shall fix the rate of the direct annual tax levy each year.
        (b) The tax shall be collected and the proceeds applied as provided in this chapter.

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        (3) The direct annual tax imposed under this section is abated to the extent money is
    available from sources, other than ad valorem taxes in the sinking fund, for the payment of bond
    interest, principal, and redemption premiums.
        Section 9. Section 63B-6-108 is enacted to read:
         63B-6-108. Creation of sinking fund.
        (1) There is created a sinking fund, to be administered by the state treasurer, entitled the
    "1997 General Obligation Bonds Sinking Fund."
        (2) All monies deposited in the sinking fund, from whatever source, shall be used to pay debt
    service on the bonds.
        (3) The proceeds of all taxes levied under this chapter are appropriated to this fund.
        (4) The state treasurer may create separate accounts within the sinking fund for each series
    of bonds issued.
        Section 10. Section 63B-6-109 is enacted to read:
         63B-6-109. Payment of interest, principal, and redemption premiums.
        (1) The Division of Finance shall draw warrants on the state treasury before any interest,
    principal, or redemption premiums become due on the bonds.
        (2) After receipt of the warrants, the state treasurer shall:
        (a) promptly pay the warrants from funds within the sinking fund; and
        (b) immediately transmit the amount paid to the paying agent for the bonds.
        Section 11. Section 63B-6-110 is enacted to read:
         63B-6-110. Investment of sinking fund money.
        (1) The state treasurer may, by following the procedures and requirements of Title 51,
    Chapter 7, State Money Management Act, invest any money contained in the sinking fund until it
    is needed for the purposes for which the fund is created.
        (2) Unless otherwise provided in the resolution of the commission authorizing the issuance
    of bonds under this chapter, the treasurer shall retain all income from the investment of any money
    contained in the sinking fund in the sinking fund and use it for the payment of debt service on the
    bonds.

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        Section 12. Section 63B-6-111 is enacted to read:
         63B-6-111. Bond proceeds -- Deposits -- Investment -- Disposition of investment
     income and unexpended proceeds.
        (1) (a) Proceeds from the sale of bonds issued under this chapter shall be deposited within
    one or more accounts as determined by resolution of the commission.
        (b) The state treasurer shall administer and maintain these accounts unless otherwise
    provided by the commission by resolution.
        (c) The commission by resolution may provide for the deposit of these monies with a trustee
    and the administration, disposition, or investment of these monies by this trustee.
        (2) (a) The commission by resolution shall provide for the kinds of investments in which the
    proceeds of bonds issued under this chapter may be invested.
        (b) Income from the investment of proceeds of bonds issued under this chapter shall be
    applied as provided by resolution of the commission.
        (3) Any unexpended bond proceeds issued under this chapter shall be deposited, upon
    completion of the purposes for which the bonds were issued, in the sinking fund, unless otherwise
    provided in the resolution of the commission authorizing the issuance of bonds under this chapter.
        Section 13. Section 63B-6-112 is enacted to read:
         63B-6-112. Refunding of bonds.
        (1) The commission may provide for the refunding of any of the bonds in accordance with
    Title 11, Chapter 27, Utah Refunding Bond Act.
        (2) For purposes of Title 11, Chapter 27, Utah Refunding Bond Act, the state of Utah is
    considered the public body and the commission its governing body.
        Section 14. Section 63B-6-113 is enacted to read:
         63B-6-113. Certification of satisfaction of conditions precedent -- Conclusiveness.
        (1) The commission may not issue any bond under this chapter until it finds and certifies that
    all conditions precedent to issuance of the bonds have been satisfied.
        (2) A recital on any bond of this finding and certification conclusively establishes the
    completion and satisfaction of all conditions precedent.

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        Section 15. Section 63B-6-114 is enacted to read:
         63B-6-114. Tax exemption.
        The bonds issued under this chapter, any interest paid on the bonds, and any income from
    the bonds are not taxable in this state for any purpose, except for the corporate franchise tax.
        Section 16. Section 63B-6-115 is enacted to read:
         63B-6-115. Legal investment status.
        Bonds issued under this chapter are legal investments for all state trust funds, insurance
    companies, banks, trust companies, and the State School Fund and may be used as collateral to
    secure legal obligations.
        Section 17. Section 63B-6-116 is enacted to read:
         63B-6-116. Publication of resolution or notice -- Limitation on actions to contest
     legality.
        (1) The commission may:
        (a) publish any resolution it adopts under this chapter once in a newspaper having general
    circulation in Utah; or
        (b) in lieu of publishing the entire resolution, publish a notice of bonds to be issued, titled
    as such, containing the information required in Subsection 11-14-21(3).
        (2) (a) Any interested person, for 30 days after the date of publication, may contest:
        (i) the legality of the resolution;
        (ii) any of the bonds authorized under it; or
        (iii) any of the provisions made for the security and repayment of the bonds.
        (b) After 30 days, a person may not contest the legality of the resolution, any of the bonds
    authorized under it, or any of the provisions made for the security and repayment of the bonds for
    any cause.
        Section 18. Section 63B-6-117 is enacted to read:
         63B-6-117. Report to Legislature.
        The governor shall report the commission's proceedings to each annual general session of
    the Legislature in his budget for as long as bonds issued under this chapter remain outstanding.

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        Section 19. Section 63B-6-401 is enacted to read:
    
Part 4. Computer System General Obligation Bonds

         63B-6-401. State Bonding Commission authorized to issue general obligation bonds.
        The commission created under Section 63B-1-201 may issue and sell general obligation
    bonds of the state pledging the full faith, credit, and resources of the state for the payment of the
    principal of and interest on the bonds to provide funds to the State Tax Commission.
        Section 20. Section 63B-6-402 is enacted to read:
         63B-6-402. Maximum amount -- Projects authorized.
        (1) The total amount of bonds issued under this part may not exceed $9,000,000.
        (2) (a) Proceeds from the issuance of bonds shall be provided to the State Tax Commission
    to provide funds to pay all or part of the cost of the project described in this subsection.
        (b) These costs may include:
        (i) the cost of acquisition, development, and conversion of computer hardware and software
    for motor vehicle fee systems and tax collection and accounting systems of the state;
        (ii) interest estimated to accrue on these bonds during the period to be covered by that
    development and conversion, plus a period of six months following the completion of the
    development and conversion; and
        (iii) all related engineering, consulting, and legal fees.
        (c) For the State Tax Commission, proceeds shall be provided for the following:
            PROJECT                    AMOUNT
            DESCRIPTION                FUNDED
        UTAX SYSTEMS                    $8,500,000
        ACQUISITION AND DEVELOPMENT
        (3) The commission, by resolution may decline to issue bonds if the project could be
    construed to violate state law or federal law or regulation.
        (4) (a) For this project, for which only partial funding is provided in Subsection (2), it is the
    intent of the Legislature that the balance necessary to complete the project be addressed by future
    Legislatures, either through appropriations or through the issuance or sale of bonds.

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        (b) The State Tax Commission may enter into contracts for amounts not to exceed the
    anticipated full project funding but may not allow work to be performed on those contracts in excess
    of the funding already authorized by the Legislature.
        (c) Those contracts shall contain a provision for termination of the contract for the
    convenience of the state as required by Section 63-56-40.
        (d) It is also the intent of the Legislature that this authorization to the State Tax Commission
    does not bind future Legislatures to fund projects initiated from this authorization.
        Section 21. Section 63B-6-403 is enacted to read:
         63B-6-403. Use of bond proceeds for issuance and other costs.
        The proceeds of bonds issued under this chapter shall be used for the purposes described in
    Section 63B-6-402 and to pay all or part of any cost incident to the issuance and sale of the bonds
    including, without limitation, printing, registration and transfer costs, legal fees, trustees' fees,
    financial advisors' fees, and underwriters' discounts.
        Section 22. Section 63B-6-404 is enacted to read:
         63B-6-404. Manner of issuance -- Amounts, interest, and maturity.
        (1) Bonds issued under this chapter may be authorized, sold, and issued at times and in a
    manner determined by the commission by resolution.
        (2) Bonds may be issued in one or more series, in amounts, and shall bear dates, interest rate
    or rates, including a variable rate, and maturity dates as the commission determines by resolution.
        (3) A bond issued may not mature later than 20 years after the date of final passage of this
    chapter.
        Section 23. Section 63B-6-405 is enacted to read:
         63B-6-405. Terms and conditions of sale -- Plan of financing -- Signatures --
     Replacement -- Registration -- Federal rebate.
        (1) In the issuance of bonds, the commission may determine by resolution:
        (a) the manner of sale, including public or private sale;
        (b) the terms and conditions of sale, including price, whether at, below, or above face value;
        (c) denominations;

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        (d) form;
        (e) manner of execution;
        (f) manner of authentication;
        (g) place and medium of purchase;
        (h) redemption terms; and
        (i) other provisions and details it considers appropriate.
        (2) The commission may by resolution adopt a plan of financing, which may include terms
    and conditions of arrangements entered into by the commission on behalf of the state with financial
    and other institutions for letters of credit, standby letters of credit, reimbursement agreements, and
    remarketing, indexing, and tender agent agreements to secure the bonds, including payment from
    any legally available source of fees, charges, or other amounts coming due under the agreements
    entered into by the commission.
        (3) (a) Any signature of a public official authorized by resolution of the commission to sign
    the bonds may be a facsimile signature of that official imprinted, engraved, stamped, or otherwise
    placed on the bonds.
        (b) If all signatures of public officials on the bonds are facsimile signatures, provision shall
    be made for a manual authenticating signature on the bonds by or on behalf of a designated
    authentication agent.
        (c) If an official ceases to hold office before delivery of the bonds signed by that official, the
    signature or facsimile signature of the official is nevertheless valid for all purposes.
        (d) A facsimile of the state seal may be imprinted, engraved, stamped, or otherwise placed
    on the bonds.
        (4) (a) The commission may enact resolutions providing for the replacement of lost,
    destroyed, or mutilated bonds, or for the exchange of bonds after issuance for bonds of smaller or
    larger denominations.
        (b) Bonds in changed denominations shall:
        (i) be exchanged for the original bonds in like aggregate principal amounts and in a manner
    that prevents the duplication of interest; and

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        (ii) bear interest at the same rate, mature on the same date, and be as nearly as practicable
    in the form of the original bonds.
        (5) (a) Bonds may be registered as to both principal and interest or may be in a book entry
    form under which the right to principal and interest may be transferred only through a book entry.
        (b) The commission may provide for the services and payment for the services of one or
    more financial institutions or other entities or persons, or nominees, within or outside the state, for
    the authentication, registration, transfer, including record, bookkeeping, or book entry functions,
    exchange, and payment of the bonds.
        (c) The records of ownership, registration, transfer, and exchange of the bonds, and of
    persons to whom payment with respect to the obligations are made, are private records as provided
    in Section 63-2-302 or protected records as provided in Section 63-2-304.
        (d) The bonds and any evidences of participation interest in the bonds may be issued,
    executed, authenticated, registered, transferred, exchanged, and otherwise made to comply with Title
    15, Chapter 7, Registered Public Obligations Act, or any other act of the Legislature relating to the
    registration of obligations enacted to meet the requirements of Section 149 of the Internal Revenue
    Code of 1986, as amended, or any successor to it, and applicable regulations.
        (6) The commission may:
        (a) by resolution, provide for payment to the United States of whatever amounts are
    necessary to comply with Section 148 (f) of the Internal Revenue Code of 1986, as amended; and
        (b) enter into agreements with financial and other institutions and attorneys to provide for:
        (i) the calculation, holding, and payment of those amounts; and
        (ii) payment from any legally available source of fees, charges, or other amounts coming due
    under any agreements entered into by the commission.
        Section 24. Section 63B-6-406 is enacted to read:
         63B-6-406. Constitutional debt limitation.
        (1) The commission may not issue bonds under this chapter in an amount that violates the
    limitation described in Utah Constitution Article XIV, Section 1.
        (2) For purposes of applying the debt limitation contained in Utah Constitution Article XIV,

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    Section 1, the value of the taxable property in Utah is considered to be 100% of the fair market value
    of the taxable property of the state, as computed from the last assessment for state purposes previous
    to the issuance of the bonds.
        Section 25. Section 63B-6-407 is enacted to read:
         63B-6-407. Tax levy -- Abatement of tax.
        (1) Each year after issuance of the bonds and until all outstanding bonds are retired, there
    is levied a direct annual tax on all real and personal property within the state subject to state taxation,
    sufficient to pay:
        (a) applicable bond redemption premiums, if any;
        (b) interest on the bonds as it becomes due; and
        (c) principal of the bonds as it becomes due.
        (2) (a) The State Tax Commission shall fix the rate of the direct annual tax levy each year.
        (b) The tax shall be collected and the proceeds applied as provided in this chapter.
        (3) The direct annual tax imposed under this section is abated to the extent money is
    available from sources, other than ad valorem taxes in the sinking fund, for the payment of bond
    interest, principal, and redemption premiums.
        Section 26. Section 63B-6-408 is enacted to read:
         63B-6-408. Creation of sinking fund.
        (1) There is created a sinking fund, to be administered by the state treasurer, entitled the
    "1997 General Obligation Project Bonds Sinking Fund."
        (2) All monies deposited in the sinking fund, from whatever source, shall be used to pay debt
    service on the bonds.
        (3) The proceeds of all taxes levied under this chapter are appropriated to this fund.
        (4) The state treasurer may create separate accounts within the sinking fund for each series
    of bonds issued.
        Section 27. Section 63B-6-409 is enacted to read:
         63B-6-409. Payment of interest, principal, and redemption premiums.
        (1) The Division of Finance shall draw warrants on the state treasury before any interest,

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    principal, or redemption premiums become due on the bonds.
        (2) After receipt of the warrants, the state treasurer shall:
        (a) promptly pay the warrants from funds within the sinking fund; and
        (b) immediately transmit the amount paid to the paying agent for the bonds.
        Section 28. Section 63B-6-410 is enacted to read:
         63B-6-410. Investment of sinking fund money.
        (1) The state treasurer may, by following the procedures and requirements of Title 51,
    Chapter 7, State Money Management Act, invest any money contained in the sinking fund until it
    is needed for the purposes for which the fund is created.
        (2) Unless otherwise provided in the resolution of the commission authorizing the issuance
    of bonds under this chapter, the treasurer shall retain all income from the investment of any money
    contained in the sinking fund in the sinking fund and use it for the payment of debt service on the
    bonds.
        Section 29. Section 63B-6-411 is enacted to read:
         63B-6-411. Bond proceeds -- Deposits -- Investment -- Disposition of investment income
     and unexpended proceeds.
        (1) (a) Proceeds from the sale of bonds issued under this chapter shall be deposited within
    one or more accounts as determined by resolution of the commission.
        (b) The state treasurer shall administer and maintain these accounts unless otherwise
    provided by the commission by resolution.
        (c) The commission by resolution may provide for the deposit of these monies with a trustee
    and the administration, disposition, or investment of these monies by this trustee.
        (2) (a) The commission by resolution shall provide for the kinds of investments in which the
    proceeds of bonds issued under this chapter may be invested.
        (b) Income from the investment of proceeds of bonds issued under this chapter shall be
    applied as provided by resolution of the commission.
        (3) Any unexpended bond proceeds issued under this chapter shall be deposited, upon
    completion of the purposes for which the bonds were issued, in the sinking fund, unless otherwise

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    provided in the resolution of the commission authorizing the issuance of bonds under this chapter.
        Section 30. Section 63B-6-412 is enacted to read:
         63B-6-412. Refunding of bonds.
        (1) The commission may provide for the refunding of any of the bonds in accordance with
    Title 11, Chapter 27, Utah Refunding Bond Act.
        (2) For purposes of Title 11, Chapter 27, Utah Refunding Bond Act, the state of Utah is
    considered the public body and the commission its governing body.
        Section 31. Section 63B-6-413 is enacted to read:
         63B-6-413. Certification of satisfaction of conditions precedent -- Conclusiveness.
        (1) The commission may not issue any bond under this chapter until it finds and certifies that
    all conditions precedent to issuance of the bonds have been satisfied.
        (2) A recital on any bond of this finding and certification conclusively establishes the
    completion and satisfaction of all conditions precedent.
        Section 32. Section 63B-6-414 is enacted to read:
         63B-6-414. Tax exemption.
        The bonds issued under this chapter, any interest paid on the bonds, and any income from
    the bonds are not taxable in this state for any purpose, except for the corporate franchise tax.
        Section 33. Section 63B-6-415 is enacted to read:
         63B-6-415. Legal investment status.
        Bonds issued under this chapter are legal investments for all state trust funds, insurance
    companies, banks, trust companies, and the State School Fund and may be used as collateral to
    secure legal obligations.
        Section 34. Section 63B-6-416 is enacted to read:
         63B-6-416. Publication of resolution or notice -- Limitation on actions to contest
     legality.
        (1) The commission may:
        (a) publish any resolution it adopts under this chapter once in a newspaper having general
    circulation in Utah; or

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        (b) in lieu of publishing the entire resolution, publish a notice of bonds to be issued, titled
    as such, containing the information required in Subsection 11-14-21(3).
        (2) (a) Any interested person, for 30 days after the date of publication, may contest:
        (i) the legality of the resolution;
        (ii) any of the bonds authorized under it; or
        (iii) any of the provisions made for the security and repayment of the bonds.
        (b) After 30 days, a person may not contest the legality of the resolution, any of the bonds
    authorized under it, or any of the provisions made for the security and repayment of the bonds for
    any cause.
        Section 35. Section 63B-6-417 is enacted to read:
         63B-6-417. Report to Legislature.
        The governor shall report the commission's proceedings to each annual general session of
    the Legislature in his budget for as long as bonds issued under this chapter remain outstanding.
        Section 36. Section 63B-6-501 is enacted to read:
    
Part 5. Revenue Bond and Other Capital Facilities Authorizations

         63B-6-501. Revenue bond authorizations.
        (1) (a) It is the intent of the Legislature that:
        (i) the State Board of Regents, on behalf of the University of Utah, issue, sell, and deliver
    revenue bonds or other evidences of indebtedness of the University of Utah to borrow money on the
    credit and income and revenues of the University of Utah, other than appropriations of the
    Legislature, to finance the cost of constructing, furnishing, and equipping a renovation and
    expansion of the Robert L. Rice Stadium; and
        (ii) Olympic funds, University funds, and activity revenues be used as the primary revenue
    sources for repayment of any obligation created under the authority of this Subsection (1).
        (b) The bonds or other evidences of indebtedness authorized may provide up to $50,000,000
    together with other amounts necessary to pay costs of issuance, pay capitalized interest, and fund
    any debt service reserve requirements.
        (2) (a) The State Building Ownership Authority, under authority of Title 63, Chapter 9a,

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    State Building Ownership Authority Act, may issue or execute obligations or enter into or arrange
    for a lease purchase agreement in which participation interests may be created to provide up to
    $350,000 for the remodeling and completion of the Wasatch Mountain State Park Clubhouse for the
    Division of Parks and Recreation, together with additional amounts necessary to pay costs of
    issuance, pay capitalized interest, and fund any debt service reserve requirements.
        (b) The State Building Ownership Authority shall work cooperatively with the Division of
    Parks and Recreation to seek out the most cost effective and prudent lease purchase plan available.
        (c) It is the intent of the Legislature that park revenues be used as the primary revenue
    sources for repayment of any obligation created under authority of this Subsection (2).
        (3) It is the intent of the Legislature that:
        (a) the Division of Facilities Construction and Management request proposals for the lease
    purchase and operation of a privately constructed women's 400-bed, multicustody facility at the
    Draper prison site;
        (b) if the Division of Facilities Construction and Management determines that it is cost
    beneficial to the state to have private ownership and financing of the facility, the division may enter
    into a lease purchase agreement for the facility with a private entity in which participation interests
    may be created;
        (c) if the Division of Facilities Construction and Management determines that it is not cost
    beneficial to the state to have private ownership and financing of the facility, the State Building
    Ownership Authority, under authority of Title 63, Chapter 9a, State Building Ownership Act, issue
    or execute obligations or enter into or arrange for a lease purchase agreement in which participation
    interests may be created to provide up to $27,057,600 for the construction of this facility, together
    with additional amounts necessary for issuance costs, capitalized interest, and debt service reserve
    requirements;
        (d) the Division of Facilities Construction and Management lease land at the Draper prison
    to the private entity or the authority for this project;
        (e) the Department of Corrections enter into a contract with a private entity to manage the
    facility; and

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        (f) the General Fund be used as the primary revenue source for repayment of any obligation
    created under authority of this Subsection (3).
        (4) It is the intent of the Legislature that:
        (a) the State Building Ownership Authority, under the authority of Title 63, Chapter 9a, State
    Building Ownership Act, may issue or execute obligations, or enter into or arrange for a lease
    purchase agreement in which participation interests may be created, to provide up to $6,000,000 for
    the construction, or acquisition, or both, of liquor stores, together with additional amounts necessary
    to pay costs of issuance, pay capitalized interest, and fund any debt service requirements; and
        (b) liquor control funds be used as the primary revenue source for the repayment of any
    obligation created under authority of this Subsection (4).
        Section 37. Section 63B-6-502 is enacted to read:
         63B-6-502. Other capital facility authorizations and intent language.
        (1) It is the intent of the Legislature that the University of Utah use institutional funds to
    plan, design, and construct:
        (a) the Health Science Lab Building under the supervision of the director of the Division of
    Facilities Construction and Management unless supervisory authority is delegated by the director;
    and
        (b) the gymnastics facility under the supervision of the director of the Division of Facilities
    Construction and Management unless supervisory authority is delegated by the director.
        (2) It is the intent of the Legislature that Southern Utah University use institutional funds
    to plan, design, and construct a science center addition under the supervision of the director of the
    Division of Facilities Construction and Management unless supervisory authority is delegated by
    the director.
        (3) It is the intent of the Legislature that Utah Valley State College use institutional funds
    to plan, design, and construct a student center addition under the supervision of the director of the
    Division of Facilities Construction and Management unless supervisory authority is delegated by
    the director.
        (4) (a) It is the intent of the Legislature that the Division of Facilities Construction and

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    Management lease property at the Draper Prison to a private entity for the purpose of constructing
    a waste sorting and transfer facility to employ inmates if the following conditions are satisfactorily
    met:
        (i) the private entity assures continuous employment of state inmates;
        (ii) the lease with the private entity provides an appropriate return to the state;
        (iii) the lease has an initial term of not to exceed 20 years;
        (iv) the lease protects the state from all liability;
        (v) the private entity guarantees that no adverse environmental impact will occur;
        (vi) the state retains the right to:
        (A) monitor the types of wastes that are processed; and
        (B) prohibit the processing of types of wastes that are considered to be a risk to the state or
    surrounding property uses;
        (vii) the lease provides for adequate security arrangements;
        (viii) the private entity assumes responsibility for any taxes or fees associated with the
    facility; and
        (ix) the private entity assumes responsibility for bringing utilities to the site and any state
    expenditures for roads, etc. are considered in establishing the return to the state.
        (b) Except as provided in Subsections (4)(c) and (d), the facility may be constructed without
    direct supervision by the Division of Facilities Construction and Management.
        (c) Notwithstanding Subsection (4)(b), the Division of Facilities Construction and
    Management shall:
        (i) review the design, plans, and specifications of the project; and
        (ii) approve them if they are appropriate.
        (d) Notwithstanding Subsection (4)(b), the Division of Facilities Construction and
    Management may:
        (i) require that the project be submitted to the local building official for plan review and
    inspection; and
        (ii) inspect the project.

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        (5) It is the intent of the Legislature that:
        (a) the $221,497.86 authorized for the Capitol Hill Day Care Center in Subsection (4) of
    Section 56, Chapter 304, Laws of Utah 1992, be used for general capital improvements; and
        (b) the Building Board should, in allocating the $221,497.86, if appropriate under the
    Board's normal allocation and prioritization process, give preference to projects for the Division of
    Parks and Recreation.

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