Download Zipped Introduced WP 6.1 HB0050.ZIP 11,121 Bytes
[Status][Bill Documents][Fiscal Note][Bills Directory]

H.B. 50

1    

LOCAL OPTION SALES TAX FOR

2    
CONSERVATION EASEMENTS FOR

3    
AGRICULTURAL USE

4    
1998 GENERAL SESSION

5    
STATE OF UTAH

6    
Sponsor: Evan L. Olsen

7    AN ACT RELATING TO THE SALES AND USE TAX ACT; AUTHORIZING A COUNTY TO
8    IMPOSE A SALES AND USE TAX FOR THE ACQUISITION OF CONSERVATION
9    EASEMENTS ONLY FOR AGRICULTURAL USE; ESTABLISHING CONDITIONS FOR
10    THE IMPOSITION, USE, AND REPEAL OF THE TAX; PROVIDING PROCEDURES FOR
11    ADMINISTERING THE TAX; AND PROVIDING AN EFFECTIVE DATE.
12    This act affects sections of Utah Code Annotated 1953 as follows:
13    ENACTS:
14         59-12-1301, Utah Code Annotated 1953
15    Be it enacted by the Legislature of the state of Utah:
16        Section 1. Section 59-12-1301 is enacted to read:
17    
Part 13. County Option Sales and Use Tax for Acquisition of Conservation Easements

18         59-12-1301. Base -- Rate -- Imposition requirements -- Limit on use -- Administration
19     -- Repeal.
20        (1) Subject to the provisions of Subsections (2) through (7), and in addition to any other
21    tax authorized under this chapter, a county may impose a sales and use tax of up to 1/8% upon the
22    sales and uses described in Subsection 59-12-103(1), subject to the exemptions provided for in
23    Section 59-12-104, to acquire conservation easements as provided in Title 57, Chapter 18, Land
24    Conservation Easement Act, only for agricultural use.
25        (2) (a) A sales and use tax under Subsection (1) shall be imposed:
26        (i) upon sales and uses made in the county, including sales and uses made within
27    municipalities in the county; and


1        (ii) beginning on the first day of January, April, July, or October.
2        (b) A county imposing a sales and use tax under this section shall:
3        (i) establish a special revenue fund known as the "Acquisition of Agricultural
4    Conservation Easements Fund";
5        (ii) deposit all of the revenues generated by a tax under this section into the fund;
6        (iii) invest the revenues in the fund as provided in Title 17, Chapter 36, Uniform Fiscal
7    Procedures Act for Counties; and
8        (iv) budget appropriations for acquiring conservation easements for agricultural use from
9    the fund.
10        (3) Before imposing a sales and use tax under this section, a county shall:
11        (a) obtain a majority vote of all members of the county legislative body;
12        (b) obtain voter approval during a regular general election;
13        (c) adopt by ordinance:
14        (i) a limit on the total amount of sales and use tax revenues that the county may collect
15    under this section; and
16        (ii) a limit on the amount per acre the county may expend to acquire conservation
17    easements for agricultural use with the sales and use tax revenues collected under this section; and
18        (d) notify the commission at least 30 days prior to the imposition of the ordinance
19    imposing the tax.
20        (4) Except as provided in Subsection (5), a sales and use tax under this section shall be
21    imposed and administered in the same manner as a tax imposed under Part 2, The Local Sales and
22    Use Tax Act, except that a sales and use tax imposed under this section is not subject to:
23        (a) the distribution provisions of Subsections 59-12-205(2) and 59-12-205(3); and
24        (b) the provisions of Subsection 59-12-205(4).
25        (5) If at any time after the day on which a county imposes a tax under this section the
26    county does not acquire a conservation easement for agricultural use for three consecutive years:
27        (a) the tax shall be repealed on the first day of January immediately following the
28    three-year period; and
29        (b) the county shall include the revenues as property tax revenues for the next year for
30    purposes of calculating the county's certified tax rate under Section 59-2-924.
31        (6) If, after including a distribution of revenues as property tax revenues under Subsection

- 2 -


1    (5), the property taxes distributed to the county exceed the amount of revenues levied by the
2    county for the year in which the revenues are distributed, for purposes of establishing the county's
3    certified tax rate in subsequent years, the county shall carry forward as property tax revenues the
4    excess revenues until the entire amount of remaining revenues have been carried forward as
5    property tax revenues.
6        Section 2. Effective date.
7        This act takes effect on July 1, 1998.




Legislative Review Note
    as of 1-6-98 1:29 PM


A limited legal review of this bill raises no obvious constitutional or statutory concerns.

Office of Legislative Research and General Counsel


- 3 -


[Bill Documents][Bills Directory]