H.B. 14 Enrolled

BOND ELECTION PROCESS AMENDMENTS
2005 GENERAL SESSION
STATE OF UTAH
Sponsor: Fred R. Hunsaker

LONG TITLE
General Description:
This bill modifies provisions related to bond elections.
Highlighted Provisions:
This bill:
. changes the dates by which a legislative body must approve bond election
resolutions and bond proposition language to be used at the election in order to meet
ballot preparation and mailing requirements;
. implements provisional ballot procedures for challenged ballots in bond elections;
. provides that bond elections comply with the general voter registration and voting
procedures contained in the Election Code;
. modifies election administration and canvassing procedures for bond elections to
provide consistency with general election procedures;
. provides that county clerks, municipal clerks, clerks or chief executive officers of
special districts, and business administrators or superintendents of school districts
may act as election officers to conduct and administer bond elections, and to
supervise and administer certain bond and voted leeway elections;
. permits an election officer to appoint or employ agents to assist with conducting and
administering bond elections;
. provides that election officers in bond elections shall conduct their procedures at the
direction of the municipality calling the election;
. clarifies procedures for challenging bond elections and for publishing requirements
for notice of bond elections by newspaper;
. removes procedures for mailing of notice of bond elections by postcard;

. modifies the Election Code to provide consistent procedures for recounts of bond
election results and challenges to bond elections; and
. changes the name of the "Utah Municipal Bond Act" to "Local Government Bonding
Act" to provide consistency in the definition of words commonly used in the Utah
Code;
. renumbers Title 14, Chapter 11, "Local Government Bonding Act"; and
. makes technical changes.
Monies Appropriated in this Bill:
None
Other Special Clauses:
None
Utah Code Sections Affected:
AMENDS:
9-3-409, as enacted by Chapter 309, Laws of Utah 1993
10-7-8, as last amended by Chapter 9, Laws of Utah 2001
10-7-15, as last amended by Chapter 90, Laws of Utah 2002
10-18-302, as last amended by Chapter 270, Laws of Utah 2004
11-8-2, as last amended by Chapter 112, Laws of Utah 1991
11-13-205, as renumbered and amended by Chapter 286, Laws of Utah 2002
11-13-219, as renumbered and amended by Chapter 286, Laws of Utah 2002
11-17-3, as last amended by Chapter 131, Laws of Utah 2003
11-25-5, as last amended by Chapter 133, Laws of Utah 2001
11-27-3, as last amended by Chapters 142 and 198, Laws of Utah 1987
15-7-12, as last amended by Chapter 9, Laws of Utah 2001
17-12-1, as last amended by Chapter 133, Laws of Utah 2000
17-24-1, as last amended by Chapter 241, Laws of Utah 2001
17-36-54, as renumbered and amended by Chapter 133, Laws of Utah 2000
17-50-303, as last amended by Chapter 96, Laws of Utah 2001

17A-2-306, as last amended by Chapter 9, Laws of Utah 2001
17A-2-307, as last amended by Chapter 9, Laws of Utah 2001
17A-2-309, as last amended by Chapter 9, Laws of Utah 2001
17A-2-423, as last amended by Chapter 9, Laws of Utah 2001
17A-2-428, as renumbered and amended by Chapter 186, Laws of Utah 1990
17A-2-543, as last amended by Chapter 9, Laws of Utah 2001
17A-2-622, as last amended by Chapter 90, Laws of Utah 2001
17A-2-712, as last amended by Chapter 285, Laws of Utah 2002
17A-2-821, as last amended by Chapter 254, Laws of Utah 2000
17A-2-824, as last amended by Chapters 1 and 254, Laws of Utah 2000
17A-2-826, as last amended by Chapter 9, Laws of Utah 2001
17A-2-1037, as last amended by Chapter 9, Laws of Utah 2001
17A-2-1058, as last amended by Chapter 9, Laws of Utah 2001
17A-2-1312, as last amended by Chapter 9, Laws of Utah 2001
17A-2-1315, as last amended by Chapter 5, Laws of Utah 1991
17A-2-1316, as last amended by Chapter 9, Laws of Utah 2001
17A-2-1322, as last amended by Chapters 9 and 195, Laws of Utah 2001
17A-2-1414, as last amended by Chapter 9, Laws of Utah 2001
17A-2-1439, as last amended by Chapter 9, Laws of Utah 2001
17A-2-1440, as last amended by Chapter 254, Laws of Utah 2000
17A-2-1823, as enacted by Chapter 216, Laws of Utah 1995
17A-2-1825, as enacted by Chapter 216, Laws of Utah 1995
17B-2-608, as enacted by Chapter 284, Laws of Utah 2002
17B-4-1204, as enacted by Chapter 133, Laws of Utah 2001
19-6-503, as renumbered and amended by Chapter 112, Laws of Utah 1991
19-6-505, as last amended by Chapter 9, Laws of Utah 2001
20A-1-102, as last amended by Chapters 117 and 127, Laws of Utah 2003
20A-3-202, as last amended by Chapter 328, Laws of Utah 2000

20A-3-304.1, as enacted by Chapter 195, Laws of Utah 2004
20A-4-202, as last amended by Chapter 228, Laws of Utah 1993
20A-4-301, as last amended by Chapter 11, Laws of Utah 2002, Fifth Special Session
20A-4-401, as last amended by Chapter 133, Laws of Utah 2002
20A-4-402, as enacted by Chapter 1, Laws of Utah 1993
20A-4-403, as enacted by Chapter 1, Laws of Utah 1993
20A-5-400.5, as enacted by Chapter 344, Laws of Utah 1998
20A-5-401, as last amended by Chapter 116, Laws of Utah 2003
20A-6-301, as last amended by Chapter 57, Laws of Utah 2001
20A-6-303, as last amended by Chapter 57, Laws of Utah 2001
20A-6-402, as last amended by Chapter 57, Laws of Utah 2001
31A-22-502, as last amended by Chapter 71, Laws of Utah 2002
53A-2-105, as last amended by Chapter 294, Laws of Utah 1998
53A-18-101, as last amended by Chapter 9, Laws of Utah 2001
53A-18-102, as last amended by Chapter 9, Laws of Utah 2001
53A-21-104, as last amended by Chapter 199, Laws of Utah 2003
53A-28-302, as last amended by Chapter 9, Laws of Utah 2001
54-9-103, as renumbered and amended by Chapter 286, Laws of Utah 2002
54-9-106, as renumbered and amended by Chapter 286, Laws of Utah 2002
59-7-601, as enacted by Chapter 169, Laws of Utah 1993
59-12-603, as last amended by Chapters 156 and 255, Laws of Utah 2004
59-12-703, as last amended by Chapters 255 and 317, Laws of Utah 2004
59-12-802, as last amended by Chapter 255, Laws of Utah 2004
59-12-804, as last amended by Chapter 255, Laws of Utah 2004
59-12-1402, as last amended by Chapters 255 and 317, Laws of Utah 2004
59-12-1503, as last amended by Chapters 90 and 255, Laws of Utah 2004
63B-2-116, as enacted by Chapter 304, Laws of Utah 1993
63B-2-216, as enacted by Chapter 304, Laws of Utah 1993

63B-3-116, as enacted by Chapter 300, Laws of Utah 1994
63B-3-216, as enacted by Chapter 300, Laws of Utah 1994
63B-4-116, as enacted by Chapter 329, Laws of Utah 1995
63B-5-116, as enacted by Chapter 335, Laws of Utah 1996
63B-6-116, as enacted by Chapter 391, Laws of Utah 1997
63B-6-216, as enacted by Chapter 270, Laws of Utah 1997
63B-6-416, as enacted by Chapter 391, Laws of Utah 1997
63B-7-116, as enacted by Chapter 67, Laws of Utah 1998
63B-7-216, as enacted by Chapter 316, Laws of Utah 1998
63B-7-416, as enacted by Chapter 67, Laws of Utah 1998
63B-8-116, as enacted by Chapter 309, Laws of Utah 1999
63B-8-216, as enacted by Chapter 331, Laws of Utah 1999
63B-8-416, as enacted by Chapter 309, Laws of Utah 1999
63B-9-216, as enacted by Chapter 354, Laws of Utah 2000
63B-10-116, as enacted by Chapter 321, Laws of Utah 2001
63B-11-116, as enacted by Chapter 199, Laws of Utah 2002
63B-11-216, as enacted by Chapter 252, Laws of Utah 2002
63B-11-316, as enacted by Chapter 278, Laws of Utah 2002
63B-11-516, as enacted by Chapter 266, Laws of Utah 2002
72-2-204, as renumbered and amended by Chapter 270, Laws of Utah 1998
72-2-108, as last amended by Chapter 318, Laws of Utah 2000
73-10d-4, as last amended by Chapter 9, Laws of Utah 2001
73-10d-7, as last amended by Chapter 9, Laws of Utah 2001
ENACTS:
11-14-101, Utah Code Annotated 1953
11-14-102, Utah Code Annotated 1953
11-14-103, Utah Code Annotated 1953
11-14-208, Utah Code Annotated 1953

RENUMBERS AND AMENDS:
11-14-201, (Renumbered from 11-14-2, as last amended by Chapter 252, Laws of Utah
1999)
11-14-202, (Renumbered from 11-14-3, as last amended by Chapter 292, Laws of Utah
2003)
11-14-203, (Renumbered from 11-14-4, as last amended by Chapter 371, Laws of Utah
2004)
11-14-204, (Renumbered from 11-14-6, as last amended by Chapter 75, Laws of Utah
2000)
11-14-205, (Renumbered from 11-14-7, as last amended by Chapter 3, Laws of Utah
1996, Second Special Session)
11-14-206, (Renumbered from 11-14-10, as last amended by Chapter 281, Laws of Utah
1981)
11-14-207, (Renumbered from 11-14-11, as last amended by Chapter 115, Laws of Utah
1975)
11-14-301, (Renumbered from 11-14-13, as last amended by Chapter 3, Laws of Utah
1988)
11-14-302, (Renumbered from 11-14-14, as last amended by Chapter 346, Laws of Utah
1983)
11-14-303, (Renumbered from 11-14-14.5, as last amended by Chapter 191, Laws of
Utah 1987)
11-14-304, (Renumbered from 11-14-15, as last amended by Chapter 280, Laws of Utah
1981)
11-14-305, (Renumbered from 11-14-16, as last amended by Chapter 62, Laws of Utah
1983)
11-14-306, (Renumbered from 11-14-17, as last amended by Chapter 72, Laws of Utah
2000)
11-14-307, (Renumbered from 11-14-17.5, as last amended by Chapter 193, Laws of

Utah 2001)
11-14-308, (Renumbered from 11-14-17.6, as last amended by Chapter 205, Laws of
Utah 2001)
11-14-309, (Renumbered from 11-14-18, as last amended by Chapter 346, Laws of Utah
1983)
11-14-310, (Renumbered from 11-14-19, as enacted by Chapter 41, Laws of Utah 1965)
11-14-311, (Renumbered from 11-14-19.5, as last amended by Chapter 79, Laws of Utah
1985)
11-14-312, (Renumbered from 11-14-19.6, as enacted by Chapter 115, Laws of Utah
1975)
11-14-313, (Renumbered from 11-14-19.7, as last amended by Chapter 345, Laws of
Utah 1983)
11-14-314, (Renumbered from 11-14-19.8, as enacted by Chapter 280, Laws of Utah
1981)
11-14-315, (Renumbered from 11-14-20, as enacted by Chapter 41, Laws of Utah 1965)
11-14-316, (Renumbered from 11-14-21, as last amended by Chapter 201, Laws of Utah
1987)
11-14-401, (Renumbered from 11-14-22, as enacted by Chapter 41, Laws of Utah 1965)
11-14-402, (Renumbered from 11-14-23, as last amended by Chapter 69, Laws of Utah
2001)
11-14-403, (Renumbered from 11-14-24, as enacted by Chapter 41, Laws of Utah 1965)
11-14-404, (Renumbered from 11-14-25, as enacted by Chapter 41, Laws of Utah 1965)
11-14-405, (Renumbered from 11-14-26, as enacted by Chapter 41, Laws of Utah 1965)
11-14-406, (Renumbered from 11-14-27, as last amended by Chapter 10, Laws of Utah
1997)
11-14-501, (Renumbered from 11-14-28, as enacted by Chapter 69, Laws of Utah 2001)
REPEALS:
11-14-1, as last amended by Chapter 216, Laws of Utah 1995

11-14-8, as enacted by Chapter 41, Laws of Utah 1965
11-14-9, as enacted by Chapter 41, Laws of Utah 1965
11-14-12, as enacted by Chapter 41, Laws of Utah 1965

Be it enacted by the Legislature of the state of Utah:
Section 1. Section 9-3-409 is amended to read:
9-3-409. Actions on validity or enforceability of bonds -- Time for bringing action.
(1) In any suit, action, or proceeding involving the validity or enforceability of any bond
issued under this chapter or the security for them, any such bond reciting in substance that it has
been issued by the authority in connection with the Utah Science Center shall be conclusively
deemed to have been issued for that purpose.
(2) For a period of 30 days after the publication of the resolution authorizing the bonds,
or a notice of bonds to be issued by the authority containing those items described in Section
[ 11-14-21 ] 11-14-316 in a newspaper having general circulation in the area of operation, any
person may contest the legality of the resolution authorizing any bonds, notice of bonds to be
issued, or any provisions made for the security and payment of the bonds. After the 30-day period
no one has any cause of action to contest the regularity, formality, or legality of the notice of
bonds to be issued or the bonds for any cause whatsoever.
Section 2. Section 10-7-8 is amended to read:
10-7-8. Resolution on bond issue -- Election as provided by Local Government
Bonding Act.
When the board of commissioners, city council or the town board of trustees of any city
or town shall have decided that incurring such bonded indebtedness is advisable, it shall by
resolution specify the purpose for which the indebtedness is to be created and the amount of
bonds which it is proposed to issue, and shall provide for submitting the question of the issue of
such bonds to the qualified electors of the city or town at the next general election, or at a special
election to be called for that purpose by the board of commissioners, city council or board of
trustees in such manner and subject to such conditions as is provided in Title 11, Chapter 14,

[Utah Municipal Bond] Local Government Bonding Act. This section does not require an
election for the issuance of refunding bonds or other bonds not required by the Constitution to be
voted at an election.
Section 3. Section 10-7-15 is amended to read:
10-7-15. Sale or lease of electrical generation and distribution system -- Appraisal
and vote required -- Manner of conducting the election.
(1) (a) Before selling or leasing in their entirety the works and plant constructed,
purchased, or used by the municipality for the purpose of generating or distributing electrical
energy for light, heat, or power purposes, the municipal legislative body shall:
(i) cause an appraisal of the property proposed to be sold or leased to be made under the
supervision of three resident taxpayers of the municipality, to be appointed by the municipal
legislative body; and
(ii) provide for submitting to the registered voters of the municipality the question of the
sale or lease of the property, at the next general election or at a special election called for that
purpose.
(b) The value of the property determined in an appraisal under Subsection (1)(a)(i) shall
include all items that the municipal legislative body determines to add value to or subtract value
from the property.
(2) (a) Subject to Subsection (2)(b), each election under Subsection (1)(a)(ii) shall be
called and conducted in the same manner as provided by statute for the issue of bonds in Section
10-7-8 , the necessary changes in the form of the ballot being made.
(b) Each notice of election required under Section [ 11-14-3 ] 11-14-202 for an election
held under Subsection (1)(a)(ii) shall include:
(i) a summary of the appraisal made under Subsection (1)(a)(i), including the amount of
the appraisal; and
(ii) the name of each bidder who submitted a bid that was opened and considered under
Section 10-7-17 and the amount of each bid.
(3) In the process of selling or leasing in their entirety the municipality's electrical works

and plant, a municipal legislative body may take whatever action it considers appropriate and in
the sequence it considers appropriate, subject to the requirements of this section and Sections
10-7-16 and 10-7-17 .
Section 4. Section 10-18-302 is amended to read:
10-18-302. Bonding authority.
(1) In accordance with Title 11, Chapter 14, [Utah Municipal Bond] Local Government
Bonding Act, the legislative body of a municipality may by resolution determine to issue one or
more revenue bonds or general obligation bonds to finance the capital costs for facilities
necessary to provide to subscribers:
(a) a cable television service; or
(b) a public telecommunications service.
(2) The resolution described in Subsection (1) shall:
(a) describe the purpose for which the indebtedness is to be created; and
(b) specify the dollar amount of the one or more bonds proposed to be issued.
(3) (a) A revenue bond issued under this section shall be secured and paid for:
(i) from the revenues generated by the municipality from providing:
(A) cable television services with respect to revenue bonds issued to finance facilities for
the municipality's cable television services; and
(B) public telecommunications services with respect to revenue bonds issued to finance
facilities for the municipality's public telecommunications services; and
(ii) notwithstanding Subsection (3)(b) and Subsection 10-18-303 (3)(a), from revenues
generated under Title 59, Chapter 12, Sales and Use Tax Act, if:
(A) notwithstanding Subsection [ 11-14-2 (2)] 11-14-201 (3) and except as provided in
Subsections (4) and (5), the revenue bond is approved by the registered voters in an election held:
(I) except as provided in Subsection (3)(a)(ii)(A)(II), pursuant to the provisions of Title
11, Chapter 14, [Utah Municipal Bond] Local Government Bonding Act, that govern bond
elections; and
(II) notwithstanding Subsection [ 11-14-4 ] 11-14-203 (2), at a regular general election;

(B) the revenues described in this Subsection (3)(a)(ii) are pledged as security for the
revenue bond; and
(C) the municipality or municipalities annually appropriate the revenues described in this
Subsection (3)(a)(ii) to secure and pay the revenue bond issued under this section.
(b) Except as provided in Subsection (3)(a)(ii), a municipality may not pay the
origination, financing, or other carrying costs associated with the one or more revenue bonds
issued under this section from the general funds or other enterprise funds of the municipality.
(4) (a) As used in this Subsection (4), "municipal entity" means an entity created
pursuant to an agreement:
(i) under Title 11, Chapter 13, Interlocal Cooperation Act; and
(ii) to which a municipality is a party.
(b) The requirements of Subsection (3)(a)(ii)(A) do not apply to a municipality or
municipal entity that issues revenue bonds, or to a municipality that is a member of a municipal
entity that issues revenue bonds, if:
(i) on or before March 2, 2004, the municipality that is issuing revenue bonds or that is a
member of a municipal entity that is issuing revenue bonds has published the first notice
described in Subsection (4)(b)(iii);
(ii) on or before April 15, 2004, the municipality that is issuing revenue bonds or that is a
member of a municipal entity that is issuing revenue bonds makes the decision to pledge the
revenues described in Subsection (3)(a)(ii) as security for the revenue bonds described in this
Subsection (4)(b)(ii);
(iii) the municipality that is issuing the revenue bonds or the municipality that is a
member of the municipal entity that is issuing the revenue bonds has:
(A) held a public hearing for which public notice was given by publication of the notice
in a newspaper published in the municipality or in a newspaper of general circulation within the
municipality for two consecutive weeks, with the first publication being not less than 14 days
before the public hearing; and
(B) the notice identifies:

(I) that the notice is given pursuant to Title 11, Chapter 14, [Utah Municipal Bond] Local
Government Bonding Act;
(II) the purpose for the bonds to be issued;
(III) the maximum amount of the revenues described in Subsection (3)(a)(ii) that will be
pledged in any fiscal year;
(IV) the maximum number of years that the pledge will be in effect; and
(V) the time, place, and location for the public hearing;
(iv) the municipal entity that issues revenue bonds:
(A) adopts a final financing plan; and
(B) in accordance with Title 63, Chapter 2, Government Records Access and
Management Act, makes available to the public at the time the municipal entity adopts the final
financing plan:
(I) the final financing plan; and
(II) all contracts entered into by the municipal entity, except as protected by Title 63,
Chapter 2, Government Records Access and Management Act;
(v) any municipality that is a member of a municipal entity described in Subsection
(4)(b)(iv):
(A) not less than 30 calendar days after the municipal entity complies with Subsection
(4)(b)(iv)(B), holds a final public hearing;
(B) provides notice, at the time the municipality schedules the final public hearing, to
any person who has provided to the municipality a written request for notice; and
(C) makes all reasonable efforts to provide fair opportunity for oral testimony by all
interested parties; and
(vi) except with respect to a municipality that issued bonds prior to March 1, 2004, not
more than 50% of the average annual debt service of all revenue bonds described in this section
to provide service throughout the municipality or municipal entity may be paid from the revenues
described in Subsection (3)(a)(ii).
(5) On or after July 1, 2007, the requirements of Subsection (3)(a)(ii)(A) do not apply to

a municipality that issues revenue bonds if:
(a) the municipality that is issuing the revenue bonds has:
(i) held a public hearing for which public notice was given by publication of the notice in
a newspaper published in the municipality or in a newspaper of general circulation within the
municipality for two consecutive weeks, with the first publication being not less than 14 days
before the public hearing; and
(ii) the notice identifies:
(A) that the notice is given pursuant to Title 11, Chapter 14, [Utah Municipal Bond]
Local Government Bonding Act;
(B) the purpose for the bonds to be issued;
(C) the maximum amount of the revenues described in Subsection (3)(a)(ii) that will be
pledged in any fiscal year;
(D) the maximum number of years that the pledge will be in effect; and
(E) the time, place, and location for the public hearing; and
(b) except with respect to a municipality that issued bonds prior to March 1, 2004, not
more than 50% of the average annual debt service of all revenue bonds described in this section
to provide service throughout the municipality or municipal entity may be paid from the revenues
described in Subsection (3)(a)(ii).
(6) A municipality that issues bonds pursuant to this section may not make or grant any
undue or unreasonable preference or advantage to itself or to any private provider of:
(a) cable television services; or
(b) public telecommunications services.
Section 5. Section 11-8-2 is amended to read:
11-8-2. State loans for sewage treatment facilities -- Rules of Water Quality Board.
The Department of Environmental Quality is authorized to negotiate loans to political
subdivisions and municipal authorities for the construction, reconstruction, and improvement of
municipal sewage treatment facilities. All loans shall be made pursuant to rules made by the
Water Quality Board and not exceed 25% of the total cost of the facility. The loans shall be

authorized by the political subdivision involved pursuant to Title 11, Chapter 14, [Utah
Municipal Bond] Local Government Bonding Act, or other applicable law of this state pertaining
to indebtedness of political subdivisions.
Section 6. Section 11-13-205 is amended to read:
11-13-205. Agreement by public agencies to create a new entity to own sewage and
wastewater facilities -- Powers and duties of new entities -- Validation of previously created
entities.
(1) It is declared that the policy of the state is to assure the health, safety, and welfare of
its citizens, that adequate sewage and wastewater treatment plants and facilities are essential to
the well-being of the citizens of the state and that the acquisition of adequate sewage and
wastewater treatment plants and facilities on a regional basis in accordance with federal law and
state and federal water quality standards and effluent standards in order to provide services to
public agencies is a matter of statewide concern and is in the public interest. It is found and
declared that there is a statewide need to provide for regional sewage and wastewater treatment
plants and facilities, and as a matter of express legislative determination it is declared that the
compelling need of the state for construction of regional sewage and wastewater treatment plants
and facilities requires the creation of entities under the Interlocal Cooperation Act to own,
construct, operate, and finance sewage and wastewater treatment plants and facilities; and it is
the purpose of this law to provide for the accomplishment thereof in the manner provided in this
section.
(2) Any two or more public agencies of the state may also agree to create a separate legal
or administrative entity to accomplish and undertake the purpose of owning, acquiring,
constructing, financing, operating, maintaining, and repairing regional sewage and wastewater
treatment plants and facilities.
(3) A separate legal or administrative entity created in the manner provided herein is
considered to be a political subdivision and body politic and corporate of the state with power to
carry out and effectuate its corporate powers, including, but not limited to, the power:
(a) to adopt, amend, and repeal rules, bylaws, and regulations, policies, and procedures

for the regulation of its affairs and the conduct of its business, to sue and be sued in its own
name, to have an official seal and power to alter that seal at will, and to make and execute
contracts and all other instruments necessary or convenient for the performance of its duties and
the exercise of its powers and functions under the Interlocal Cooperation Act;
(b) to own, acquire, construct, operate, maintain, repair, or cause to be constructed,
operated, maintained, and repaired one or more regional sewage and wastewater treatment plants
and facilities, all as shall be set forth in the agreement providing for its creation;
(c) to borrow money, incur indebtedness and issue revenue bonds, notes or other
obligations payable solely from the revenues and receipts derived from all or a portion of the
regional sewage and wastewater treatment plants and facilities which it owns, operates, and
maintains, such bonds, notes, or other obligations to be issued and sold in compliance with the
provisions of Title 11, Chapter 14, [Utah Municipal Bond] Local Government Bonding Act;
(d) to enter into agreements with public agencies and other parties and entities to provide
sewage and wastewater treatment services on such terms and conditions as it considers to be in
the best interests of its participants; and
(e) to acquire by purchase or by exercise of the power of eminent domain, any real or
personal property in connection with the acquisition and construction of any sewage and
wastewater treatment plant and all related facilities and rights-of-way which it owns, operates,
and maintains.
(4) The provisions of Part 3, Project Entity Provisions, do not apply to a legal or
administrative entity created for regional sewage and wastewater treatment purposes under this
section.
(5) All proceedings previously had in connection with the creation of any legal or
administrative entity pursuant to this chapter, and all proceedings previously had by any such
entity for the authorization and issuance of bonds of the entity are validated, ratified, and
confirmed; and these entities are declared to be validly created interlocal cooperation entities
under this chapter. These bonds, whether previously or subsequently issued pursuant to these
proceedings, are validated, ratified, and confirmed and declared to constitute, if previously

issued, or when issued, the valid and legally binding obligations of the entity in accordance with
their terms. Nothing in this section shall be construed to affect or validate any bonds, or the
organization of any entity, the legality of which is being contested at the time this act takes effect.
(6) (a) The governing body of each entity created under this section on or after May 4,
1998, shall, within 30 days of the creation, file a written notice of the creation with the State Tax
Commission.
(b) Each written notice required under Subsection (6)(a) shall:
(i) be accompanied by:
(A) a copy of the agreement creating the entity; and
(B) a map or plat that delineates a metes and bounds description of the area affected and
evidence that the information has been recorded by the county recorder; and
(ii) contain a certification by the governing body that all necessary legal requirements
relating to the creation have been completed.
Section 7. Section 11-13-219 is amended to read:
11-13-219. Publication of resolutions or agreements -- Contesting legality of
resolution or agreement.
(1) As used in this section:
(a) "Enactment" means:
(i) a resolution adopted or proceedings taken by a governing body under the authority of
this chapter, and includes a resolution, indenture, or other instrument providing for the issuance
of bonds; and
(ii) an agreement or other instrument that is authorized, executed, or approved by a
governing body under the authority of this chapter.
(b) "Governing body" means:
(i) the legislative body of a public agency; and
(ii) the governing body of an interlocal entity created under this chapter.
(c) "Notice of bonds" means the notice authorized by Subsection (3)(d).
(d) "Notice of agreement" means the notice authorized by Subsection (3)(c).

(e) "Official newspaper" means the newspaper selected by a governing body under
Subsection (4)(b) to publish its enactments.
(2) Any enactment taken or made under the authority of this chapter is not subject to
referendum.
(3) (a) A governing body need not publish any enactment taken or made under the
authority of this chapter.
(b) A governing body may provide for the publication of any enactment taken or made by
it under the authority of this chapter according to the publication requirements established by this
section.
(c) (i) If the enactment is an agreement, document, or other instrument, or a resolution or
other proceeding authorizing or approving an agreement, document, or other instrument, the
governing body may, instead of publishing the full text of the agreement, resolution, or other
proceeding, publish a notice of agreement containing:
(A) the names of the parties to the agreement;
(B) the general subject matter of the agreement;
(C) the term of the agreement;
(D) a description of the payment obligations, if any, of the parties to the agreement; and
(E) a statement that the resolution and agreement will be available for review at the
governing body's principal place of business during regular business hours for 30 days after the
publication of the notice of agreement.
(ii) The governing body shall make a copy of the resolution or other proceeding and a
copy of the contract available at its principal place of business during regular business hours for
30 days after the publication of the notice of agreement.
(d) If the enactment is a resolution or other proceeding authorizing the issuance of bonds,
the governing body may, instead of publishing the full text of the resolution or other proceeding
and the documents pertaining to the issuance of bonds, publish a notice of bonds that contains the
information described in Subsection [ 11-14-21 (3)] 11-14-316 (2).
(4) (a) If the governing body chooses to publish an enactment, notice of bonds, or notice

of agreement, the governing body shall comply with the requirements of this Subsection (4).
(b) If there is more than one newspaper of general circulation, or more than one
newspaper, published within the boundaries of the governing body, the governing body may
designate one of those newspapers as the official newspaper for all publications made under this
section.
(c) (i) The governing body shall publish the enactment, notice of bonds, or notice of
agreement in:
(A) the official newspaper;
(B) the newspaper published in the municipality in which the principal office of the
governmental entity is located; or
(C) if no newspaper is published in that municipality, in a newspaper having general
circulation in the municipality.
(ii) The governing body may publish the enactment, notice of bonds, or notice of
agreement in a newspaper of general circulation or in a newspaper that is published within the
boundaries of any public agency that is a party to the enactment or agreement.
(5) (a) Any person in interest may contest the legality of an enactment or any action
performed or instrument issued under the authority of the enactment for 30 days after the
publication of the enactment, notice of bonds, or notice of agreement.
(b) After the 30 days have passed, no one may contest the regularity, formality, or
legality of the enactment or any action performed or instrument issued under the authority of the
enactment for any cause whatsoever.
Section 8. Section 11-14-101 is enacted to read:
CHAPTER 14. LOCAL GOVERNMENT BONDING ACT
Part 1. General Provisions
11-14-101. Title.
This chapter is known as the "Local Government Bonding Act."
Section 9. Section 11-14-102 is enacted to read:
11-14-102. Definitions.

For the purpose of this chapter:
(1) "Bond" means any bond authorized to be issued under this chapter, including
municipal bonds.
(2) "Election results" means the same as "election results" as defined in Section
20A-1-102 .
(3) (a) "Local political subdivision" includes:
(i) cities;
(ii) towns;
(iii) counties;
(iv) school districts;
(v) public transit districts;
(vi) improvement districts operating under the authority of Title 17A, Chapter 2, Part 3,
County Improvement Districts for Water, Sewage, Flood Control, Electric and Gas;
(vii) special service districts operating under the authority of Title 17A, Chapter 2, Part
13, Utah Special Service District Act;
(viii) metropolitan water districts operating under the authority of Title 17A, Chapter 2,
Part 8, Metropolitan Water District Act;
(ix) irrigation districts operating under the authority of Title 17A, Chapter 2, Part 7,
Irrigation District Act;
(x) water conservancy districts operating under the authority of Title 17A, Chapter 2,
Part 14, Water Conservancy Districts; and
(xi) regional service areas operating under the authority of Title 17A, Chapter 2, Part 18,
Regional Service Area Act.
(b) "Local political subdivision" does not include the state and its institutions.
Section 10. Section 11-14-103 is enacted to read:
11-14-103. Bond issues authorized -- Purposes -- Use of bond proceeds.
(1) Any local political subdivision may, in the manner and subject to the limitations and
restrictions contained in this chapter, issue its negotiable bonds for the purpose of paying all or

part of the cost of acquiring, improving, or extending any one or more improvements, facilities,
or property that the local political subdivision is authorized by law to acquire.
(2) Any local political subdivision may also issue such bonds for the acquisition of or the
acquisition of an interest in any one or more or combination of the following types of
improvements, facilities, or property to be owned by the local political subdivision or to be
owned jointly by two or more local political subdivisions, or for the improvement or extension of
any such wholly or jointly owned facility or property:
(a) public buildings of every nature, including without limitation, offices, courthouses,
jails, fire, police and sheriff's stations, detention homes, and any other buildings to accommodate
or house lawful activities of a local political subdivision;
(b) waterworks, irrigation systems, water systems, dams, reservoirs, water treatment
plants, and any other improvements, facilities, or property used in connection with the
acquisition, storage, transportation, and supplying of water for domestic, industrial, irrigation,
recreational, and other purposes and preventing pollution of water;
(c) sewer systems, sewage treatment plants, incinerators, and other improvements,
facilities, or property used in connection with the collection, treatment, and disposal of sewage,
garbage, or other refuse;
(d) drainage and flood control systems, storm sewers, and any other improvements,
facilities, or property used in connection with the collection, transportation, or disposal of water;
(e) recreational facilities of every kind, including without limitation, athletic and play
facilities, playgrounds, athletic fields, gymnasiums, public baths, swimming pools, camps, parks,
picnic grounds, fairgrounds, golf courses, zoos, boating facilities, tennis courts, auditoriums,
stadiums, arenas, and theaters;
(f) convention centers, sports arenas, auditoriums, theaters, and other facilities for the
holding of public assemblies, conventions, and other meetings;
(g) roads, bridges, viaducts, tunnels, sidewalks, curbs, gutters, and parking buildings,
lots, and facilities;
(h) airports, landing fields, landing strips, and air navigation facilities;

(i) educational facilities, including without limitation, schools, gymnasiums,
auditoriums, theaters, museums, art galleries, libraries, stadiums, arenas, and fairgrounds;
(j) hospitals, convalescent homes, and homes for the aged or indigent; and
(k) electric light works, electric generating systems, and any other improvements,
facilities, or property used in connection with the generation and acquisition of electricity for
these local political subdivisions and transmission facilities and substations if they do not
duplicate transmission facilities and substations of other entities operating in the state prepared to
provide the proposed service unless these transmission facilities and substations proposed to be
constructed will be more economical to these local political subdivisions.
(3) Any such improvement, facility, or property need not lie within the limits of the local
political subdivision.
(4) A cost under Subsection (1) may include:
(a) the cost of equipment and furnishings for such improvements, facilities, or property;
(b) all costs incident to the authorization and issuance of bonds, including engineering,
legal, and fiscal advisers' fees;
(c) costs incident to the issuance of bond anticipation notes, including interest to accrue
on bond anticipation notes;
(d) interest estimated to accrue on the bonds during the period to be covered by the
construction of the improvement, facility, or property and for 12 months after that period; and
(e) other amounts which the legislative body finds necessary to establish bond reserve
funds and to provide working capital related to the improvement, facility, or property.
Section 11. Section 11-14-201 , which is renumbered from Section 11-14-2 is
renumbered and amended to read:
Part 2. Bond Elections
[11-14-2]. 11-14-201. Election on bond issues -- Qualified electors -- Resolution
and notice.
(1) [(a)] The [governing] legislative body of any [municipality desiring] local political
subdivision that wishes to issue bonds under the authority granted in Section [ 11-14-1 ]

11-14-103 shall [by resolution provide for the holding of an election in the municipality on], at
least 75 days before the date of election:
(a) approve a resolution submitting the question of the issuance of the bonds to the voters
of the local political subdivision; and
(b) provide a copy of the resolution to:
(i) the lieutenant governor; and
(ii) the election officer, as defined in Section 20A-1-102 , charged with conducting the
election.
[(b) The bonds may be issued only if at the election the issuance of the bonds is approved
by a majority of the qualified electors of the municipality who vote on the proposition.]
[(2) This section does not require an election for the issuance of refunding bonds or other
bonds not required by the constitution to be voted at an election.]
[(3) (a) At least 30 days before the election, the governing body shall:]
[(i) approve the resolution; and]
[(ii) provide a copy of the resolution to the county clerk.]
(2) The local political subdivision may not issue the bonds unless the majority of the
qualified voters of the local political subdivision who vote on the bond proposition approve the
issuance of the bonds.
(3) Nothing in this section requires an election for the issuance of:
(a) refunding bonds; or
(b) other bonds not required by law to be voted on at an election.
[(b)] (4) The resolution calling the election [and the election notice] shall [state:] include
a ballot proposition, in substantially final form, that complies with the requirements of
Subsection 11-14-206 (2).
[(i) the purpose for which the bonds are to be issued;]
[(ii) the maximum amount of bonds to be issued; and]
[(iii) the maximum number of years from the issue date of the bonds to maturity.]
[(c) The purpose may be stated in general terms and need not specify the particular

projects for which the bonds are to be issued or the specific amount of bond proceeds to be
expended for each project.]
[(4) If the municipality is an improvement district and if the bonds are to be payable in
part from tax proceeds and in part from the operating revenues of the district or from any
combination of tax proceeds and operating revenues, the resolution and notice shall indicate
those payment sources, but need not specify how the bonds are to be divided between those
sources of payment.]
Section 12. Section 11-14-202 , which is renumbered from Section 11-14-3 is
renumbered and amended to read:
[11-14-3]. 11-14-202. Notice of election -- Contents -- Publication -- Mailing.
(1) (a) [Notice] The legislative body shall ensure that:
(i) notice of the election [shall be] is published once [a] per week during three
consecutive weeks in a newspaper designated in accordance with Section [ 11-14-21 ,] 11-14-316 ;
and
(ii) the first publication [to be] occurs not less than 21 nor more than 35 days before the
election.
[(b) If no official newspaper is designated, the notices]
(b) Notice shall be published in a newspaper [published in the municipality, or, if no
newspaper is published in the municipality, the notices shall be published in a newspaper] having
general circulation in the [municipality] local political subdivision.
(2) When the debt service on the bonds to be issued will increase the property tax
imposed upon the average value of a residence by an amount that is greater than or equal to $15
per year, the governing body shall, at least seven days but not more than 30 days before the bond
election, if the bond election is not held on the date of a regular primary election, a municipal
primary election, a regular general election, or a municipal general election, either mail:
(a) written notice of the bond election on a minimum three inch by five inch postcard to
every household containing a registered voter who is eligible to vote on the bonds; or
(b) a voter information pamphlet prepared by the governing body, if one is prepared, that

includes the information required by Subsection (4).
(3) (a) Except as provided in Subsection (3)(b), [election] notice [given for any bond
election held in this state] of the bond election need not be posted [by any persons].
(b) (i) In a [city of the third, fourth, or fifth class or a town] local political subdivision
where there is no newspaper [is published, the governing] of general circulation, the legislative
body may require that notice of a bond election be given by posting in lieu of the publication
requirements of Subsection (1).
(ii) When the [governing] legislative body imposes a posting requirement, the [city
recorder, town clerk, or other officer designated by the governing] legislative body shall [post]
ensure that notice of the bond election is posted in at least five public places in the [city or town]
local political subdivision at least 21 days before the election.
(4) [The printed, posted, and mailed] Any notice required by this section shall [identify]
include:
(a) the date and place of the election;
(b) the hours during which the polls will be open; and
[(c) the purpose for which the bonds are to be issued, the maximum amount of bonds to
be issued, and the maximum number of years to maturity of the bonds.]
(c) the title and text of the ballot proposition.
(5) The [governing] legislative body shall pay the costs associated with the [printed,
posted, and mailed] notice required by this section.
Section 13. Section 11-14-203 , which is renumbered from Section 11-14-4 is
renumbered and amended to read:
[11-14-4]. 11-14-203. Time for election -- Equipment -- Election officials --
Combining precincts.
[(1) (a) The governing body shall:]
[(i) designate the voting places to be used;]
[(ii) fix the hours during which the polls are to be open, which, if the election is a special
election, shall be those provided by law for the conduct of regular general elections;]

[(iii) cause to be provided the necessary ballot boxes, ballots, paraphernalia, equipment,
and supplies needed for the election as determined by the governing body; and]
[(iv) unless the election officials to serve at each voting place are otherwise appointed
under the provisions of general law, appoint three election officials, who shall be qualified
electors of the municipality or other entity calling the election, to serve at each voting place.]
[(b) The governing body may appoint one or more alternate election officials to so serve
in case of the absence for any cause of the designated election officials.]
(1) (a) The local political subdivision shall ensure that bond elections are conducted and
administered according to the procedures set forth in this chapter and the sections of the Election
Code specifically referenced by this chapter.
(b) When a local political subdivision complies with those procedures, there is a
presumption that the bond election was properly administered.
(2) (a) [(i)] A bond election may be held, and the proposition for the issuance of bonds
may be submitted [at], on the same date as any general or municipal election held in the
[municipality or other entity] local political subdivision calling the bond election, or at a special
election called for the purpose on a date authorized by Section 20A-1-204 .
[(ii)] (b) A bond election may not be held, nor a proposition for issuance of bonds be
submitted, at the Western States Presidential Primary election established in Title 20A, Chapter
9, Part 8, Western States Presidential Primary.
[(b) The process for calling, the approved purpose, and the date of a special election shall
be governed by Sections 20A-1-203 and 20A-1-204 .]
[(c) Where a bond election is being held on the same day as any other election held in the
municipality or entity calling the bond election or in some part of that municipality or entity, the
election officials serving for the other election may also serve as election officials for the bond
election.]
(3) (a) The bond election shall be conducted and administered by the election officer
designated in Sections 20A-1-102 and 20A-5-400.5 .
(b) (i) The duties of the election officer shall be governed by Title 20A, Chapter 5, Part

4, Election Officer's Duties.
(ii) The publishing requirement under Subsection 20A-5-405 (1)(j)(iii) does not apply
when notice of a bond election has been provided according to the requirements of Section
11-14-202 .
(c) The hours during which the polls are to be open shall be consistent with Section
20A-1-302 .
(d) The appointment and duties of election judges shall be governed by Title 20A,
Chapter 5, Part 6, Election Judges.
(e) General voting procedures shall be conducted according to the requirements of Title
20A, Chapter 3, Voting.
(f) The designation of election crimes and offenses, and the requirements for the
prosecution and adjudication of those crimes and offenses are set forth in Title 20A, Election
Code.
[(3) (a) Voting] (4) When a bond election is being held on a day when no other election
is being held in the local political subdivision calling the bond election, voting precincts may be
combined for purposes of bond elections[. (b) The governing body may designate whatever
voting places that it considers best suited,] so long as no voter is required to vote outside the
county in which [he] the voter resides.
(5) When a bond election is being held on the same day as any other election held in a
local political subdivision calling the bond election, or in some part of that local political
subdivision, the polling places and election officials serving for the other election may also serve
as the polling places and election officials for the bond election, so long as no voter is required to
vote outside the county in which the voter resides.
Section 14. Section 11-14-204 , which is renumbered from Section 11-14-6 is
renumbered and amended to read:
[11-14-6]. 11-14-204. Challenges to voter qualifications.
[(1) The qualifications as an elector of any person applying for a ballot at a bond election
may be challenged for cause by any one or more of the election officials or by any other person at

the time the ballot is applied for, but notwithstanding any challenge hereunder, any such person
shall receive a ballot and be permitted to vote if:]
[(a) the person is shown on the registration lists as a registered voter in the municipality
or other entity calling the bond election; and]
[(b) the person takes an oath sworn to before one of the election officials that he is a
qualified elector of such municipality or entity.]
[(2) The oath referred to in Subsection (1) may, but need not, be in substantially the
following form:]
[ELECTOR'S OATH]
[STATE OF UTAH )]
[COUNTY OF ____________)]
[The undersigned, having been first duly sworn upon oath, deposes and says under the
pains and penalties of perjury, as follows:]
[That I am a citizen of the United States; that I am 18 years of age or older; that I am now
and have been a resident of the state of Utah for not less than 30 days; that I am a resident of
____ County and of the voting district or precinct of the (municipality or other entity calling the
bond election) in which I am offering to vote; that I am a duly registered voter of ____ County
and I am a qualified voter of and reside within the confines of (municipality or other entity
calling the bond election); and that I have not previously voted at the bond election being held on
this __________(month\day\year) in (municipality or other entity calling the bond election).]

[____________________________________________________________]

[Signature of Elector]

[____________________________________________________________]

[Address of Elector]
[I, the undersigned, Judge of election, hereby certify that the person whose signature
appears above, signed the foregoing statement on this __________(month\day\year), immediately
after I administered to him an oath in the following words: You do solemnly swear (or affirm)
that you have read the oath to which you are about to subscribe your signature and that the facts

recited therein are true and correct, so help you God (or under the pains and penalties of
perjury).]

[____________________________________________________________]

[Judge of Election]
[Each election official is expressly authorized to administer the oath.]
[(3) In the case of challenges made pursuant to Subsection (1), the election officials shall
keep a list of the names of each person challenged, the grounds for the challenge, and whether
such person was permitted to vote. The list shall be made in duplicate and the duplicate list shall
be made available to the governing body when it canvasses the election results.]
(1) Any person's qualifications to vote at a bond election may be challenged according to
the procedures and requirements of Sections 20A-3-105.5 and 20A-3-202 .
[(4) No] (2) A bond election [shall] may not be [held invalid] invalidated on the grounds
that [unqualified] ineligible voters voted unless:
(a) it [shall be] is shown by clear and convincing evidence [in a contest filed prior to the
expiration of the period in which bond election contest may be filed] that [unqualified] ineligible
voters voted in sufficient numbers to change the result [voted at] of the bond election[. When the
election results are canvassed, the canvass shall show separately the number of votes which were
challenged and the number of challenged voters who were permitted to vote, but the]; and
(b) the complaint is filed before the expiration of the time period permitted for contests
in Subsection 20A-4-403 (3).
(3) The votes cast by the voters shall be accepted as having been legally cast for purposes
of determining the outcome of the election, unless the court in a bond election contest [shall find]
finds otherwise.
Section 15. Section 11-14-205 , which is renumbered from Section 11-14-7 is
renumbered and amended to read:
[11-14-7]. 11-14-205. Special registration not required -- Official register
supplied by clerk.
(1) (a) Voter registration shall be administered according to the requirements of Title

20A, Chapter 2, Voter Registration.
[(1)] (b) [There shall be no] The legislative body may not require or mandate any special
registration of voters for a bond election [and the official register last made or revised shall
constitute the register for such bond election except that:].
[(a) if the bond election is held on the same day as a general, special, primary, or other
election held in the municipality or other bond-issuing entity or in part of the municipality or
entity, all persons registered to vote in such other election shall be considered registered to vote
in the bond election; and]
[(b) if the bond election is not to be held on the same day as any other election, the
county clerk of each county in which the municipality or entity is wholly or partly located shall
register at his office during regular office hours except Saturdays, Sundays, and holidays, and
except during the 20-day period immediately preceding the bond election, any person who on the
day of the bond election will be a qualified elector, such person to be registered in the same
manner as provided by law for registration by satellite registrars.]
(2) The county clerk of each county in which a [municipality or entity] local political
subdivision holding the bond election is located shall [make registration lists or copies of such
lists available at each polling place for use by registered electors entitled to use such voting
place] prepare the official register for the bond election according to the requirements of Section
20A-5-401 .
[(3) If the registration lists furnished include electors who do not reside within the
municipality or entity whose bonds are being voted upon, the county clerk or the municipality or
other entity shall cause to be indicated on the registration lists the names of the registered electors
who do not reside in such municipality or entity, but the failure to so indicate or]
(3) The official register's failure to identify those voters not residing in the local political
subdivision holding the bond election, or any inaccuracy in [such indication shall not be
considered an irregularity or] that identification, is not a ground for invalidating the bond
election.
Section 16. Section 11-14-206 , which is renumbered from Section 11-14-10 is

renumbered and amended to read:
[11-14-10]. 11-14-206. Ballots -- Submission of ballot language -- Form and
contents.
[(1) The governing body shall prescribe the form of ballot to be used at the election, but
the proposition appearing thereon shall include a statement of]
(1) At least 75 days before the election, the legislative body shall prepare and submit to
the election officer:
(a) a ballot title for the bond proposition that includes the name of the local political
subdivision issuing the bonds and the word "bond" or an identification of the type of bonds; and
(b) a ballot proposition that meets the requirements of Subsection (2).
(2) (a) The ballot proposition shall include:
(i) the maximum principal amount of the bonds[,];
(ii) the maximum number of years [they are to run from their respective dates, and in
general terms,] from the issuance of the bonds to final maturity; and
(iii) the general purpose for which [they] the bonds are to be issued. [In addition, if]
(b) The purpose of the bonds may be stated in general terms and need not specify the
particular projects for which the bonds are to be issued or the specific amount of bond proceeds
to be expended for each project.
(c) If the bonds are to be payable in part from tax proceeds and in part from the operating
revenues of the [municipality] local political subdivision, or from any combination [thereof, the]
of tax proceeds and operating revenues, the bond proposition shall [so indicate, but need not
specify how the bonds are to be divided as to source of payment. The proposition] indicate those
payment sources, but need not specify how the bonds are to be divided between those sources of
payment.
(d) (i) The bond proposition shall be followed by the words, "For the issuance of bonds"
and "Against the issuance of bonds," with appropriate boxes in which the voter may indicate his
choice.
(ii) Nothing in Subsection (2)(d)(i) prohibits the addition of descriptive information

about the bonds.
(3) If a bond [question or questions are] proposition is submitted [at an election not
specially held for that purpose] to a vote on the same day as any other election held in the local
political subdivision calling the bond election, the bond [question or questions] proposition may
be combined with the candidate ballot in a manner consistent with Section 20A-6-301 ,
20A-6-303 , or 20A-6-402 .
[(2) Where voting machines are used, the ballot shall be in such form as is appropriate
for such use, and absentee ballots shall be in the form prescribed by law for such ballots.]
(4) The ballot form shall comply with the requirements of Title 20A, Chapter 6, Ballot
Form.
Section 17. Section 11-14-207 , which is renumbered from Section 11-14-11 is
renumbered and amended to read:
[11-14-11]. 11-14-207. Counting and canvassing -- Official finding.
[Immediately after the closing of the polls the judges of the election shall proceed to
count and canvass the ballots cast and make returns thereof to the governing body. The governing
body shall not later than ten days after the election meet and canvass the returns. The oaths taken
pursuant to Subsection (1) of Section 11-14-6 and the ballots and ballot boxes shall be held in
safekeeping in the manner and for the period provided by law with respect to ballots for other
elections.]
(1) (a) Following the election officer's inspection and count of the ballots in accordance
with the procedures of Title 20A, Chapter 4, Part 1, Counting Ballots and Tabulating Results,
and Part 2, Transmittal and Disposition of Ballots and Election Returns, the legislative body shall
meet and canvass the election results.
(b) (i) The legislative body of the local political subdivision is the board of canvassers
for the bond proposition.
(ii) The board of canvassers shall always consist of a quorum of the legislative body.
(c) The canvass of the election [returns] results shall be made in public [and at its
conclusion the governing] no sooner than seven days after the election and no later than 14 days

after the election.
(d) The canvass of election results shall be conducted according to the procedures and
requirements of Subsection 20A-4-301 (3) and Sections 20A-4-302 and 20A-4-303 .
(e) If a bond proposition is submitted to a vote on the same day as any other election held
in the local political subdivision calling the bond election, the legislative body shall coordinate
the date of its canvass with any other board of canvassers appointed under Section 20A-4-301 .
(2) (a) After the canvass of election returns, the legislative body shall [make] record in its
minutes:
(i) an official finding as to the total number of votes cast, the number of affirmative
votes, the number of negative votes, [the number of mutilated ballots and] the number of
challenged voters [as above required], the number of challenged voters that were issued a
provisional ballot, and the number of provisional ballots that were counted; and [shall declare]
(ii) an official finding that the bond proposition [to have carried or lost. Such findings
shall be incorporated in the official minutes of the governing body, and it shall not be necessary
to file any] was approved or rejected.
(b) The legislative body need not file with the county clerk or with any other official:
(i) any statement or certificate of [such] the election results [or];
(ii) any affidavit with respect to the facts pertaining to the election [nor]; or
(iii) any affidavit pertaining to the indebtedness and valuation of the municipality [with
the county clerk or with any other official].
(3) The [determination of the governing body] official finding that [a] the majority of the
qualified [electors] voters of the [municipality] local political subdivision voting on the bond
proposition[, have assented to] approved the issuance of the bonds[, shall be] is conclusive in any
action or proceeding involving the validity of the election or involving the determination or
declaration of the result [thereof instituted] of the election if the action is filed after the
expiration of the period provided in [Section 11-14-12 for the filing of actions contesting the
validity of bond elections and after the date of delivery of and payment for any part of the bonds]
Subsection 20A-4-403 (3).

Section 18. Section 11-14-208 is enacted to read:
11-14-208. Contest of election results -- Procedure.
(1) (a) Any person wishing to contest the results of a bond election shall comply with the
procedures and requirements of Title 20A, Chapter 4, Part 4, Recounts and Election Contests.
(b) The local political subdivision calling the election shall be regarded as the defendant.
(2) Unless the complaint is filed within the period prescribed in Subsection
20A-4-403 (3), a court may not:
(a) allow an action contesting the bond election to be maintained; or
(b) set aside or hold the bond election invalid.
Section 19. Section 11-14-301 , which is renumbered from Section 11-14-13 is
renumbered and amended to read:
Part 3. Issuance of Bonds
[11-14-13]. 11-14-301. Issuance of bonds by legislative body -- Computation of
indebtedness under constitutional and statutory limitations.
(1) If the [governing] legislative body has declared the bond proposition to have carried
and no contest has been filed, or if [the] a contest [is] has been filed [after it has been] and
favorably terminated, the [governing] legislative body may proceed to issue the bonds voted at
the election.
(2) It is not necessary that all of the bonds be issued at one time, but [no] bonds [so
voted] approved by the voters may not be issued more than ten years after the date of the
election. [No bonds so voted]
(3) (a) Bonds approved by the voters may not be issued to an amount which will cause
the indebtedness of the [municipality] local political subdivision to exceed that permitted by the
Utah Constitution or statutes.
(b) In computing the amount of indebtedness [which] that may be incurred pursuant to
constitutional limitations, the constitutionally permitted percentage shall be applied to the fair
market value, as defined under Section 59-2-102 , of the taxable property in the [municipality]
local political subdivision as computed from the last equalized assessment rolls for state and

county purposes prior to the incurring of the additional indebtedness, except that in the case of
cities the last equalized assessment rolls for city purposes shall be controlling.
(c) In determining the fair market value of the taxable property in the [municipality] local
political subdivision as provided in this section, the value of all tax equivalent property, as
defined in Section 59-3-102 , shall be included as a part of the total fair market value of taxable
property in the [municipality] local political subdivision, as provided in Title 59, Chapter 3, the
Tax Equivalent Property Act.
(4) Bonds of improvement districts issued in a manner that they are payable solely from
the revenues to be derived from the operation of the facilities of the district may not be included
as bonded indebtedness for the purposes of the computation.
(5) Where bonds are issued by a city, town, or county payable solely from revenues
derived from the operation of revenue-producing facilities of the city, town, or county, or payable
solely from a special fund into which are deposited excise taxes levied and collected by the city,
town, or county, or excise taxes levied by the state and rebated pursuant to law to the city, town,
or county, or any combination of those excise taxes, the bonds shall be included as bonded
indebtedness of the city, town, or county only to the extent required by the Utah Constitution, and
any bonds not so required to be included as bonded indebtedness of the city, town, or county
need not be authorized at an election, except as otherwise provided by the Utah Constitution, the
bonds being hereby expressly excluded from the election requirement of Section [ 11-14-2 . No]
11-14-201 .
(6) A bond election is not void [because] when the amount of bonds authorized at the
election exceeded the limitation applicable to the [municipality] local political subdivision at the
time of holding the election, but the bonds may be issued from time to time in an amount within
the applicable limitation at the time the bonds are issued.
Section 20. Section 11-14-302 , which is renumbered from Section 11-14-14 is
renumbered and amended to read:
[11-14-14]. 11-14-302. Resolution -- Negotiability -- Registration -- Maturity --
Interest -- Payment -- Redemption -- Combining issues -- Sale -- Financing plan.

(1) Bonds issued under this chapter shall be authorized by resolution of the [governing]
legislative body, shall be fully negotiable for all purposes, may be made registrable as to
principal alone or as to principal and interest, shall mature at such time or times not more than 40
years from their date, shall bear interest at such rate or rates, if any, shall be payable at such place
or places, shall be in such form, shall be executed in such manner, may be made redeemable prior
to maturity at such times and on such terms, shall be sold in such manner and at such prices,
either at, in excess of, or below face value, and generally shall be issued in such manner and with
such details as may be provided by resolution; it being the express intention of the legislature that
interest rate limitations elsewhere appearing in the laws of Utah shall not apply to nor limit the
rate of interest on bonds issued under this chapter. The resolution shall specify either the rate or
rates of interest, if any, on the bonds or specify the method by which the interest rate or rates on
the bonds may be determined while the bonds are outstanding. If the resolution specifies a
method by which interest on the bonds may be determined, the resolution shall also specify the
maximum rate of interest the bonds may bear. Bonds voted for different purposes by separate
propositions at the same or different bond elections may in the discretion of the [governing]
legislative body be combined and offered for sale as one issue of bonds. The resolution
providing for this combination and the printed bonds for the combined issue shall separately set
forth the amount being issued for each of the purposes provided for in each proposition
submitted to the electors. If the [municipality] local political subdivision has retained a fiscal
agent to assist and advise it with respect to the bonds and the fiscal agent has received or is to
receive a fee for such services, the bonds may be sold to the fiscal agent but only if the sale is
made pursuant to a sealed bid submitted by the fiscal agent at an advertised public sale.
(2) (a) All bonds shall be paid by the treasurer of the [municipality] local political
subdivision or the treasurer's duly authorized agent on their respective maturity dates or on the
dates fixed for the bonds redemption. All bond coupons, other than coupons cancelled because
of the redemption of the bonds to which they apply, shall similarly be paid on their respective
dates or as soon thereafter as the bonds or coupons are surrendered.
(b) Upon payment of a bond or coupon, the treasurer of the [municipality] local political

subdivision or the treasurer's duly authorized agent, shall perforate the bond or coupon with a
device suitable to indicate payment.
(c) Any bonds or coupons which have been paid or cancelled may be destroyed by the
treasurer of the [municipality] local political subdivision or by the treasurer's duly authorized
agent.
(3) Bonds, bond anticipation notes, or tax anticipation notes with maturity dates of one
year or less may be authorized by a [municipality] local political subdivision from time to time
pursuant to a plan of financing adopted by the [governing] legislative body. The plan of
financing shall specify the terms and conditions under which the bonds or notes may be issued,
sold, and delivered, the officers of the [municipality] local political subdivision authorized to
issue the bonds or notes, the maximum amount of bonds or notes which may be outstanding at
any one time, the source or sources of payment of the bonds or notes, and all other details
necessary for issuance of the bonds or notes. Subject to the Constitution, the [governing]
legislative body of the [municipality] local political subdivision may include in the plan of
financing the terms and conditions of agreements which may be entered into by the
[municipality] local political subdivision with banking institutions for letters of credit or for
standby letters of credit to secure the bonds or notes, including payment from any legally
available source of fees, charges, or other amounts coming due under the agreements entered into
by the [municipality] local political subdivision.
Section 21. Section 11-14-303 , which is renumbered from Section 11-14-14.5 is
renumbered and amended to read:
[11-14-14.5]. 11-14-303. Bonds, notes, or other evidences of indebtedness of
political subdivisions exempt from taxation except corporate franchise tax.
All bonds, notes, or other evidences of indebtedness issued under this chapter or under
any other law authorizing the issuance of bonds, notes, or indebtedness by any county, city, town,
school district, public transit district, improvement district, special service district, metropolitan
water district, water conservancy district, irrigation district, or any other political subdivision
now existing or subsequently created under the laws of Utah (including, but not limited to, bonds

payable solely from special assessments and tax anticipation indebtedness) and the interest on
them shall be exempt from all taxation in this state, except for the corporate franchise tax.
Section 22. Section 11-14-304 , which is renumbered from Section 11-14-15 is
renumbered and amended to read:
[11-14-15]. 11-14-304. Facsimile signatures and facsimile seal, use permitted --
Validity of signed bonds.
(1) If the use of a facsimile signature is authorized by the body empowered by law to
authorize the issuance of the bonds or other obligations of any agency, instrumentality, or
institution of this state or of any municipal corporation, political subdivision, improvement
district, taxing district, or other governmental entity within the state, whether or not issued under
this chapter, any officer so authorized may execute, authenticate, certify, or endorse, or cause to
be executed, authenticated, certified, or endorsed the bond or other obligation, or any certificate
required to be executed on the back thereof, with a facsimile signature in lieu of his manual
signature if at least one signature required or permitted to be placed on the face thereof shall be
manually subscribed. Upon compliance with this chapter by the authorized officer, his facsimile
signature has the same legal effect as his manual signature. When any seal is required in the
execution, authentication, certification, or endorsement of the bond or other obligation, or any
certificate required to be executed on the back thereof, the authorized officer may cause the seal
to be printed, engraved, lithographed, stamped, or otherwise placed in facsimile thereon. The
facsimile seal has the same legal effect as the impression of the seal.
(2) Bonds or other obligations bearing the signatures (manual or facsimile) of officers in
office on the date of the execution thereof shall be valid and binding obligations notwithstanding
that before the delivery thereof any or all of the persons whose signatures appear thereon shall
have ceased to be officers of the [municipality] local political subdivision.
Section 23. Section 11-14-305 , which is renumbered from Section 11-14-16 is
renumbered and amended to read:
[11-14-16]. 11-14-305. Registration, denominations and exchange of obligations.
(1) Unless otherwise provided by the [municipality] local political subdivision, the

Registered Public Obligations Act governs and applies to all bonds, bond anticipation notes, and
tax anticipation notes (bonds, bond anticipation notes and tax anticipation notes being referred to
in this section as "obligations") issued in registered form. If the Registered Public Obligations
Act is inapplicable to an issue of obligations, Subsection [ 11-14-16 ] (2) governs and applies with
respect to such issue.
(2) Any obligations issued under this chapter may be issued in denominations of $100 or
any multiple of $100. The [governing] legislative body may provide for the exchange of any of
these obligations after issuance for obligations of larger or smaller denominations in such manner
as may be provided in the authorizing resolution, provided the obligations in changed
denominations shall be exchanged for the original obligations in like aggregate principal amounts
and in such manner that no overlapping interest is paid; and such obligations in changed
denominations shall bear interest at the same rate or rates, if any, shall mature on the same date
or dates, shall be as nearly as practicable in the same form except for an appropriate recital as to
the exchange, and shall in all other respects, except as to denominations and numbers, be
identical with the original obligations surrendered for exchange. Where any exchange is made
under this section, the obligations surrendered by the holders at the time of exchange shall be
cancelled; any such exchange shall be made only at the request of the holders of the obligations
to be surrendered; and the [governing] legislative body may require all expenses incurred in
connection with such exchange, including the authorization and issuance of the new obligations,
to be paid by such holders.
Section 24. Section 11-14-306 , which is renumbered from Section 11-14-17 is
renumbered and amended to read:
[11-14-17]. 11-14-306. Additional pledge for general obligation bonds -- Revenue
bonds -- Resolution.
(1) To the extent constitutionally permissible, [municipalities] local political
subdivisions may pledge as an additional source of payment for their general obligation bonds all
or any part of revenues, fees, and charges attributable to the operation or availability of facilities
or may issue bonds payable solely from such revenues, fees, or charges.

(2) (a) The legislative body may issue bonds payable solely from revenues, fees, or
charges attributable to extensions and improvements to revenue-producing facilities.
(b) If the legislative body issues bonds under Subsection (2)(a), the resolution
authorizing these bonds shall set forth as a finding of the legislative body:
(i) the value of the then existing facility and the value of this facility after completion of
the extensions or improvements proposed to be constructed; and
(ii) that portion of the revenues, fees, or charges derived from the entire facility when the
contemplated extensions and improvements are completed which the value of the existing facility
bears to the value of the facility after completion shall be considered to be revenue derived from
the existing facility and the remainder may be set aside and pledged to the payment of the
principal of and interest on the bonds and for the establishment of appropriate reserve fund or
funds, and such portion shall be considered to be revenue derived exclusively from the
extensions and improvements.
(3) (a) Any resolution or trust indenture authorizing bonds to which such revenues, fees,
or charges are pledged may contain such covenants with the future holder or holders of the bonds
as to the management and operation of the affected facilities, the imposition, collection, and
disposition of rates, fees, and charges for commodities and services furnished thereby, the
issuance of future bonds, the creation of future liens and encumbrances against the facilities, the
carrying of insurance, the keeping of books and records, the deposit and paying out of revenues,
fees, or charges and bond proceeds, the appointment and duties of a trustee, and other pertinent
matters as may be considered proper by the [governing] legislative body.
(b) If the revenue, fee, or charge so pledged involves either sewer or water revenues,
fees, or charges or both sewer and water revenues, fees, or charges, provision may be made for
charges for sewer services and water services to be billed in a single bill and for the suspension
of water or sewer services, or both, to any customer who shall become delinquent in the payment
due for either.
(c) Provision may be made for the securing of such bonds by a trust indenture, but no
such indenture shall convey, mortgage, or create any lien upon property of the [municipality]

local political subdivision.
(d) Either the bond resolution or such trust indenture may impose in the holders of the
bonds full rights to enforce the provisions thereof, and may include terms and conditions upon
which the holders of the bonds or any proportion of them, or a trustee therefor, shall be entitled
to the appointment of a receiver who may enter and take possession of the facility or facilities,
the revenues, fees, or charges of which are so pledged, and may operate and maintain them,
prescribe charges and collect, receive, and apply all revenues, fees, or charges therefrom arising
in the same manner as the [municipality] local political subdivision itself might do.
Section 25. Section 11-14-307 , which is renumbered from Section 11-14-17.5 is
renumbered and amended to read:
[11-14-17.5]. 11-14-307. Revenue bonds payable out of excise tax revenues.
(1) To the extent constitutionally permissible, cities, towns, or counties may issue bonds
payable solely from a special fund into which are to be deposited excise taxes levied and
collected by the city, town, or county, or excise taxes levied by the state and rebated pursuant to
law to the city, town, or county, or any combination of those excise taxes, or may pledge all or
any part thereof as an additional source of payment for their general obligation bonds.
(2) (a) Any resolution authorizing the issuance of bonds payable in whole or in part from
the proceeds of excise tax revenues may contain covenants with the holder or holders of the
bonds as to the excise tax revenues, the disposition of the excise tax revenues, the issuance of
future bonds, and other pertinent matters that are considered necessary by the [governing]
legislative body to assure the marketability of those bonds, provided the covenants are not
inconsistent with the provisions of this chapter.
(b) The resolution may also include provisions to insure the enforcement, collection, and
proper application of excise tax revenues as the [governing] legislative body may think proper.
(c) The proceeds of bonds payable in whole or in part from pledged class B or C road
funds shall be used to construct, repair, and maintain streets and roads in accordance with
Sections 72-6-108 and 72-6-110 and to fund any reserves and costs incidental to the issuance of
the bonds.

(d) When any bonds payable from excise tax revenues have been issued, the resolution or
other enactment of the [governing] legislative body imposing the excise tax and pursuant to
which the tax is being collected, the obligation of the [governing] legislative body to continue to
levy, collect, and allocate the excise tax, and to apply the revenues derived therefrom in
accordance with the provisions of the authorizing resolution or other enactment, shall be
irrevocable until the bonds have been paid in full as to both principal and interest, and is not
subject to amendment in any manner which would impair the rights of the holders of those bonds
or which would in any way jeopardize the timely payment of principal or interest when due.
(3) (a) The state pledges to and agrees with the holders of any bonds issued by a city,
town, or county to which the proceeds of excise taxes collected by the state and rebated to the
city, town, or county are devoted or pledged as authorized in this section, that the state will not
alter, impair, or limit the excise taxes in a manner that reduces the amounts to be rebated to the
city, town, or county which are devoted or pledged as authorized in this section until the bonds or
other securities, together with applicable interest, are fully met and discharged.
(b) Nothing in this Subsection (3) precludes alteration, impairment, or limitation of
excise taxes if adequate provision is made by law for the protection of the holders of the bonds.
(c) Each city, town, or county may include this pledge and undertaking for the state in
those bonds.
(4) The outstanding bonds to which excise tax revenues have been pledged as the sole
source of payment may not at any one time exceed an amount for which the average annual
installments of principal and interest will exceed 80% of the total excise tax revenues received
by the issuing entity from the collection or rebate of the excise tax revenues during the fiscal year
of the issuing entity immediately preceding the fiscal year in which the resolution authorizing the
issuance of bonds is adopted.
(5) Bonds issued solely from a special fund into which are to be deposited excise tax
revenues constitutes a borrowing solely upon the credit of the excise tax revenues received or to
be received by the city, town, or county and does not constitute an indebtedness or pledge of the
general credit of the city, town, or county.

(6) (a) Before issuing any bonds under this section, a city, town, or county shall:
(i) give public notice of its intent to issue the bonds; and
(ii) hold a public hearing to receive input from the public with respect to the issuance of
the bonds.
(b) The city, county, or town shall:
(i) publish the notice once each week for two consecutive weeks in the official
newspaper as designated under Section [ 11-14-21 ] 11-14-316 , with the first publication being not
less than 14 days before the public hearing; and
(ii) ensure that the notice identifies:
(A) the purpose for the issuance of the bonds;
(B) the maximum principal amount of the bonds to be issued;
(C) the excise taxes proposed to be pledged for repayment of the bonds; and
(D) the time, place, and location of the public hearing.
(7) A city, town, or county shall submit the question of whether or not to issue any bonds
under this section to voters for their approval or rejection if, within 30 calendar days after the
notice required by Subsection (6), a written petition requesting an election and signed by at least
20% of the registered voters in the city, town, or county is filed with the city, town, or county.
Section 26. Section 11-14-308 , which is renumbered from Section 11-14-17.6 is
renumbered and amended to read:
[11-14-17.6]. 11-14-308. Special service district bonds secured by federal
mineral lease payments -- Use of bond proceeds -- Bond resolution -- Nonimpairment of
appropriation formula -- Issuance of bonds.
(1) Special service districts may:
(a) issue bonds payable, in whole or in part, from federal mineral lease payments which
are to be deposited into the Mineral Lease Account under Section 59-21-1 and distributed to
special service districts under Subsection 59-21-2 (3)(h); or
(b) pledge all or any part of the mineral lease payments referred to in Subsection (1)(a) as
an additional source of payment for their general obligation bonds.

(2) The proceeds of these bonds may be used:
(a) to construct, repair, and maintain streets and roads;
(b) to fund any reserves and costs incidental to the issuance of the bonds and pay any
associated administrative costs; and
(c) for capital projects of the special service district.
(3) (a) The special service district board shall enact a resolution authorizing the issuance
of bonds which, until the bonds have been paid in full:
(i) shall be irrevocable; and
(ii) may not be amended in any manner that would:
(A) impair the rights of the bond holders; or
(B) jeopardize the timely payment of principal or interest when due.
(b) Notwithstanding any other provision of this chapter, the resolution may contain
covenants with the bond holder regarding:
(i) mineral lease payments, or their disposition;
(ii) the issuance of future bonds; or
(iii) other pertinent matters considered necessary by the [governing] legislative body to:
(A) assure the marketability of the bonds; or
(B) insure the enforcement, collection, and proper application of mineral lease payments.
(4) (a) Except as provided in Subsection (4)(b), the state may not alter, impair, or limit
the statutory appropriation formula provided in Subsection 59-21-2 (3)(h), in a manner that
reduces the amounts to be distributed to the special service district until the bonds and the
interest on the bonds are fully met and discharged. Each special service district may include this
pledge and undertaking of the state in these bonds.
(b) Nothing in this section:
(i) may preclude the alteration, impairment, or limitation of these bonds if adequate
provision is made by law for the protection of the bond holders; or
(ii) shall be construed:
(A) as a pledge guaranteeing the actual dollar amount ultimately received by individual

special service districts;
(B) to require the Department of Transportation to allocate the mineral lease payments in
a manner contrary to the general allocation method described in Subsection 59-21-2 (3)(h); or
(C) to limit the Department of Transportation in making rules or procedures allocating
mineral lease payments pursuant to Subsection 59-21-2 (3)(h).
(5) (a) The average annual installments of principal and interest on bonds to which
mineral lease payments have been pledged as the sole source of payment may not at any one time
exceed:
(i) 80% of the total mineral lease payments received by the issuing entity during the
fiscal year of the issuing entity immediately preceding the fiscal year in which the resolution
authorizing the issuance of bonds is adopted; or
(ii) if the bonds are issued during the first fiscal year the issuing entity is eligible to
receive funds, 60% of the amount estimated by the Department of Transportation to be
appropriated to the issuing entity in that fiscal year.
(b) The Department of Transportation shall not be liable for any loss or damage resulting
from reliance on the estimates.
(6) The final maturity date of the bonds may not exceed 15 years from the date of their
issuance.
(7) Bonds may not be issued under this section after December 31, 2010.
(8) Bonds which are payable solely from a special fund into which mineral lease
payments are deposited constitute a borrowing based solely upon the credit of the mineral lease
payments received or to be received by the special service district and do not constitute an
indebtedness or pledge of the general credit of the special service district or the state.
Section 27. Section 11-14-309 , which is renumbered from Section 11-14-18 is
renumbered and amended to read:
[11-14-18]. 11-14-309. Refunding bonds -- Limitation on redemption of bonds.
(1) Any bond issued under this chapter may be refunded as provided in the Utah
Refunding Bond Act.

(2) Nothing contained in this [act] chapter nor in any other law of this state [shall] may
be construed to permit any [municipality] local political subdivision to call outstanding bonds
[now or hereafter outstanding] for redemption in order to refund [such] those bonds or in order to
pay them prior to their stated maturities, unless:
(a) the right to call [such] the bonds for redemption was specifically reserved and stated
in [such] the bonds at the time of their issuance[,]; and
(b) all conditions with respect to the manner, price, and time applicable to [such] the
redemption as set forth in the proceedings authorizing the outstanding bonds are strictly
observed[, the intention of this paragraph being to make it certain that the holder of no].
(3) A holder of an outstanding bond may not be compelled to surrender [such] the bond
for refunding [prior to] before its stated maturity or optional date of redemption expressly
reserved [therein] in the bond, even though [such] the refunding might result in financial benefit
to the [issuing municipality] local political subdivision issuing the bond.
Section 28. Section 11-14-310 , which is renumbered from Section 11-14-19 is
renumbered and amended to read:
[11-14-19]. 11-14-310. General obligation bonds -- Levy and collection of taxes.
(1) Any bonds issued [hereunder] under this chapter in such manner that they are not
payable solely from revenues other than those derived from ad valorem taxes [shall constitute]
are full general obligations of the [municipality] local political subdivision, for the prompt and
punctual payment of principal of and interest on which the full faith and credit of the
[municipality] local political subdivision are pledged, and the [municipality] local political
subdivision is hereby expressly required, regardless of any limitations which may otherwise exist
on the amount of taxes which the [municipality] local political subdivision may levy, to provide
for the levy and collection annually of ad valorem taxes without limitation as to rate or amount
on all taxable property in the [municipality] local political subdivision fully sufficient for such
purpose. If by law ad valorem taxes for the [municipality] local political subdivision are levied
by a board other than its [governing] legislative body, the taxes for which provision is herein
made shall be levied by such other board and the [municipality] local political subdivision shall

be under the duty in due season in each year to provide such other board with all information
necessary to the levy of taxes in the required amount. Such taxes shall be levied and collected by
the same officers, at the same time and in the same manner as are other taxes levied for the
[municipality] local political subdivision.
(2) If any [municipality] local political subdivision shall neglect or fail for any reason to
levy or collect or cause to be levied or collected sufficient taxes for the prompt and punctual
payment of such principal and interest, any person in interest may enforce levy and collection
thereof in any court having jurisdiction of the subject matter, and any suit, action or proceeding
brought by such person in interest shall be a preferred cause and shall be heard and disposed of
without delay. All provisions of the constitution and laws relating to the collection of county and
municipal taxes and tax sales shall also apply to and regulate the collection of the taxes levied
pursuant to this section, through the officer whose duty it is to collect the taxes and money due
the [municipality] local political subdivision.
Section 29. Section 11-14-311 , which is renumbered from Section 11-14-19.5 is
renumbered and amended to read:
[11-14-19.5]. 11-14-311. Bond anticipation notes.
(1) Whenever the [governing] legislative body considers it advisable and in the interests
of the [municipality] local political subdivision to anticipate the issuance of bonds to be issued
under this chapter, the [governing] legislative body may, pursuant to appropriate resolution, issue
bond anticipation notes. Each resolution authorizing the issuance of bond anticipation notes
shall:
(a) describe the bonds in anticipation of which the notes are to be issued; and
(b) specify the principal amount of the notes and the maturity dates of the notes. The
resolution shall specify either the rates of interest, if any, on the notes or specify the method by
which interest on the notes may be determined while the notes are outstanding. If the resolution
specifies a method by which the interest rates on the notes may be determined, the resolution may
specify the maximum rate of interest which the notes may bear.
(2) Bond anticipation notes shall be issued and sold in a manner and at a price, either at,

below, or above face value, as the [governing] legislative body determines by resolution. Interest
on bond anticipation notes may be made payable semiannually, annually, or at maturity. Bond
anticipation notes may be made redeemable prior to maturity at the option of the [governing]
legislative body in the manner and upon the terms fixed by the resolution authorizing their
issuance. Bond anticipation notes shall be executed and shall be in a form and have details and
terms as provided in the authorizing resolution.
(3) Contemporaneously with the issuance of the bonds in anticipation of which bond
anticipation notes are issued, provision shall be made for the retirement of any outstanding bond
anticipation notes.
(4) Whenever the bonds in anticipation of which notes are issued are to be payable from
ad valorem taxes and constitute full general obligations of the [municipality] local political
subdivision, the bond anticipation notes and the interest on them shall be secured by a pledge of
the full faith and credit of the [municipality] local political subdivision in the manner provided in
Section [ 11-14-19 ] 11-14-310 and shall also be made payable from funds derived from the sale
of the bonds in anticipation of which the notes are issued. Whenever the bonds in anticipation of
which the notes are to be issued are to be payable solely from revenues derived from the
operation of revenue-producing facilities, these bond anticipation notes and the interest on them
shall be secured by a pledge of the income and revenues derived by the [municipality] local
political subdivision from the revenue-producing facilities and shall also be made payable from
funds derived from the sale of the bonds in anticipation of which the notes are issued.
(5) Bond anticipation notes issued under this section may be refunded by the issuance of
other bond anticipation notes issued under this section.
(6) Sections [11-14-15 , 11-14-16 , 11-14-20 , 11-14-21 , and 11-14-22 ] 11-14-304 ,
11-14-305 , 11-14-315 , 11-14-316 , and 11-14-401 apply to all bond anticipation notes issued
under this section.
(7) Bonds are not considered to have been issued more than ten years after the date of the
election authorizing the issuance of them, under Section [ 11-14-13 ] 11-14-301 , if the issuance of
these bonds has been anticipated under this section by bond anticipation notes issued prior to the

expiration of this ten-year period.
Section 30. Section 11-14-312 , which is renumbered from Section 11-14-19.6 is
renumbered and amended to read:
[11-14-19.6]. 11-14-312. Prior bonds validated -- Exceptions.
All bonds issued by any [municipality] local political subdivision prior to the effective
date of this [act] chapter and all proceedings had in the authorization and issuance of them are
hereby validated, ratified, and confirmed; and all such bonds are declared to constitute legally
binding obligations in accordance with their terms. Nothing in this section shall be construed to
affect or validate any bonds, the legality of which is being contested at the time this [act] chapter
takes effect.
Section 31. Section 11-14-313 , which is renumbered from Section 11-14-19.7 is
renumbered and amended to read:
[11-14-19.7]. 11-14-313. Issuance of negotiable notes or bonds authorized --
Limitation on amount of tax anticipation notes or bonds -- Procedure.
(1) For the purpose of meeting the current expenses of the [municipality] local political
subdivision and for any other purpose for which funds of the [municipality] local political
subdivision may be expended, the [governing] legislative body may borrow money not in excess
of 90% of the taxes and other revenues of the [municipality] local political subdivision for the
current year, issuing therefor negotiable notes or bonds of the [municipality] local political
subdivision. In the event that such notes or bonds are issued prior to the annual tax levy for the
year in which such indebtedness is contracted, the amount so issued shall not exceed 75% of the
tax revenues and other revenues of the preceding year, and the proceeds shall be applied only in
payment of current and necessary expenses and other purposes for which funds of the
[municipality] local political subdivision may be expended, and there shall be included in the
annual levy a tax and there shall be provision made for the imposition and collection of sufficient
revenues other than taxes sufficient to pay the same at maturity. In the event that the taxes and
other revenues in any one year are insufficient through delinquency or uncollectibility of taxes or
other cause to pay when due all the lawful debts of the [municipality] local political subdivision

which have been or may hereafter be contracted, the [governing] legislative body of the
[municipality] local political subdivision is authorized and directed to levy and collect in the next
succeeding year a sufficient tax and to provide for the imposition and collection of sufficient
revenues other than taxes to pay all of such lawfully contracted indebtedness, and may borrow as
provided in this section in anticipation of such tax and other revenues to pay any such lawfully
contracted indebtedness. Each resolution authorizing the issuance of tax anticipation notes shall:
(a) describe the taxes or revenues in anticipation of which the notes are to be issued; and
(b) specify the principal amount of the notes, the interest rates, if any, (including a
variable interest rate), the notes shall bear, and the maturity dates of the notes, which dates shall
not extend beyond the last day of the issuing [municipality's] local political subdivision's fiscal
year.
(2) Tax anticipation notes shall be issued and sold in such manner and at such prices
(whether at, below, or above face value) as the [governing] legislative body shall by resolution
determine. Tax anticipation notes shall be in bearer form, except that the [governing] legislative
body may provide for the registration of the notes in the name of the owner, either as to principal
alone, or as to principal and interest. Tax anticipation notes may be made redeemable prior to
maturity at the option of the [governing] legislative body in the manner and upon the terms fixed
by the resolution authorizing their issuance. Tax anticipation notes shall be executed and shall be
in such form and have such details and terms as shall be provided in the authorizing resolution.
(3) The provisions of Sections [ 11-14-14.5 , 11-14-15 , 11-14-16 , 11-14-19.7 , 11-14-20 ,
11-14-21 , 11-14-22 , 11-14-24 , and 11-14-25 ] 11-14-303 , 11-14-304 , 11-14-305 , 11-14-313 ,
11-14-315 , 11-14-316 , 11-14-401 , 11-14-403 , and 11-14-404 shall apply to all tax anticipation
notes issued under this section. In applying these sections to tax anticipation notes, "bond" or
"bonds" as used in these sections shall be deemed to include tax anticipation notes.
[(4) "Municipality" as used in this section shall have the meaning set forth in Section
11-14-1 .]
Section 32. Section 11-14-314 , which is renumbered from Section 11-14-19.8 is
renumbered and amended to read:

[11-14-19.8]. 11-14-314. Tax anticipation obligations validated.
All obligations issued in anticipation of the collection of taxes and other revenues by any
[municipality] local political subdivision prior to the effective date of this [act] chapter and all
proceedings had in the authorization and issuance of them are validated, ratified, and confirmed;
and all these obligations are declared to constitute legally binding obligations in accordance with
their terms. Nothing in this section shall be construed to affect or validate any of these
obligations, the legality of which is being contested at the time this [act] chapter takes effect.
Section 33. Section 11-14-315 , which is renumbered from Section 11-14-20 is
renumbered and amended to read:
[11-14-20]. 11-14-315. Nature and validity of bonds issued -- Applicability of
other statutory provisions -- Budget provision required -- Applicable procedures for
issuance.
Bonds issued under this [act] chapter shall have all the qualities of negotiable paper, shall
be incontestable in the hands of bona fide purchasers or holders for value and shall not be invalid
for any irregularity or defect in the proceedings for their issuance and sale. This [act] chapter is
intended to afford an alternative method for the issuance of bonds by [municipalities] local
political subdivisions and shall not be so construed as to deprive any [municipality] local
political subdivision of the right to issue its bonds under authority of any other statute, but
nevertheless this [act] chapter shall constitute full authority for the issue and sale of bonds by
[municipalities] local political subdivisions. The provisions of Section 11-1-1 , Utah Code
Annotated 1953, shall not be applicable to bonds issued under this [act] chapter. Any
[municipality] local political subdivision subject to the provisions of any budget law shall in its
annual budget make proper provision for the payment of principal and interest currently falling
due on bonds issued hereunder, but no provision need be made in any such budget prior to the
issuance of the bonds for the issuance thereof or for the expenditure of the proceeds thereof. No
ordinance, resolution or proceeding in respect to the issuance of bonds hereunder shall be
necessary except as herein specifically required, nor shall the publication of any resolution,
proceeding or notice relating to the issuance of the bonds be necessary except as herein required.

Any publication made hereunder may be made in any newspaper conforming to the terms hereof
in which legal notices may be published under the laws of Utah, without regard to the
designation thereof as the official journal or newspaper of the [municipality] local political
subdivision. No resolution adopted or proceeding taken hereunder shall be subject to referendum
petition or to an election other than as herein required. All proceedings adopted hereunder may
be adopted on a single reading at any legally convened meeting of the [governing] legislative
body.
Section 34. Section 11-14-316 , which is renumbered from Section 11-14-21 is
renumbered and amended to read:
[11-14-21]. 11-14-316. Publication of notice, resolution, or other proceeding --
Contest.
[(1) If a municipality has one or more newspapers published within its boundaries, the
governing body of the municipality shall, from time to time, designate one of the newspapers as
the "official newspaper" for the publication of all notices required under this chapter. Otherwise,
the governing body, from time to time, shall designate a newspaper with general circulation in
the municipality as the "official newspaper" for the publication of such notices. (2) The
governing]
(1) The legislative body of any [public body] local political subdivision may provide for
the publication of any resolution or other proceeding adopted [by it] under this chapter in [the
"official newspaper" designated under Subsection (1)] a newspaper having general circulation in
the local political subdivision.
[(3) In case of] (2) When publication involves a resolution or other proceeding providing
for the issuance of bonds, the [governing] legislative body may, in lieu of publishing the entire
resolution or other proceeding, publish a notice of bonds to be issued, titled as such, containing:
(a) the name of the issuer;
(b) the purpose of the issue;
(c) the type of bonds and the maximum principal amount which may be issued;
(d) the maximum number of years over which the bonds may mature;

(e) the maximum interest rate which the bonds may bear, if any;
(f) the maximum discount from par, expressed as a percentage of principal amount, at
which the bonds may be sold; and
(g) the times and place where a copy of the resolution or other proceeding may be
examined, which shall be:
(i) at an office of the issuer[,];
(ii) identified in the notice[,];
(iii) during regular business hours of the issuer as described in the notice; and
(iv) for a period of at least 30 days after the publication of the notice.
[(4)] (3) For a period of 30 days after the publication, any person in interest may contest:
(a) the legality of such resolution or proceeding[,];
(b) any bonds which may be authorized by such resolution or proceeding[,]; or
(c) any provisions made for the security and payment of the bonds.
(4) A person shall contest the matters set forth in Subsection (3) by filing a verified
written complaint in the district court of the county in which he resides within the 30-day period.
(5) After the 30-day period, no person may contest the regularity, formality, or legality of
[such] the resolution or proceeding for any [cause] reason.
Section 35. Section 11-14-401 , which is renumbered from Section 11-14-22 is
renumbered and amended to read:
Part 4. Miscellaneous Provisions
[11-14-22]. 11-14-401. Short title -- Title to appear on face of bonds -- Effect of
future statutes dealing with municipal bond issues.
(1) This [act may be cited] chapter is known as the ["Utah Municipal Bond Act," all]
"Local Government Bonding Act."
(2) All bonds issued pursuant to authority contained in this [act] chapter shall contain on
their face a recital to that effect, and no [act] chapter hereafter passed by the Legislature
amending other [acts] chapters under which bonds authorized to be issued by this [act] chapter
might be issued or dealing with bond issues of [municipalities] local political subdivisions shall

be construed to affect the authority to proceed under this [act] chapter in the manner herein
provided unless such future statute amends this [act] chapter and specifically provides that it is to
be applicable to bonds issued under this [act] chapter.
(3) All bonds referencing the prior title of this chapter, "Utah Municipal Bond Act," that
were issued prior to May 2, 2005 pursuant to the authority contained in this chapter shall be
considered to reference this chapter and shall be construed according to the terms of Subsection
(1) as if they refer to the current title of this chapter.
Section 36. Section 11-14-402 , which is renumbered from Section 11-14-23 is
renumbered and amended to read:
[11-14-23]. 11-14-402. Exemptions from application of chapter -- Exception.
(1) Except as provided in Subsection (2), this chapter does not apply to bonds issued by
the state of Utah nor to bonds or obligations payable solely from special assessments levied on
benefited property.
(2) Sections [ 11-14-14.5 ] 11-14-303 and [ 11-14-28 ] 11-14-501 have general application
in accordance with their terms.
Section 37. Section 11-14-403 , which is renumbered from Section 11-14-24 is
renumbered and amended to read:
[11-14-24]. 11-14-403. Conflict of laws.
To the extent that any one or more provisions of this [act] chapter shall be in conflict with
any other law or laws, the provisions of this [act] chapter shall be controlling.
Section 38. Section 11-14-404 , which is renumbered from Section 11-14-25 is
renumbered and amended to read:
[11-14-25]. 11-14-404. Severability clause.
If any one or more sentences, clauses, phrases, provisions or sections of this [act] chapter
or the application thereof to any set of circumstances shall be held by final judgment of any court
of competent jurisdiction to be invalid, the remaining sentences, clauses, phrases, provisions and
sections hereof and the application of this [act] chapter to other sets of circumstances shall
nevertheless continue to be valid and effective, the legislature hereby declaring that all provisions

of this [act] chapter are severable.
Section 39. Section 11-14-405 , which is renumbered from Section 11-14-26 is
renumbered and amended to read:
[11-14-26]. 11-14-405. Validity of prior bond issues.
All bonds issued by any [municipality] local political subdivision prior to the effective
date of this [act] chapter and all proceedings had in the authorization and issuance thereof are
hereby validated, ratified and confirmed and all such bonds are declared to constitute legally
binding obligations in accordance with their terms. Nothing in this section shall be construed to
affect or validate any bonds, the legality of which is being contested at the time this [act] chapter
takes effect.
Section 40. Section 11-14-406 , which is renumbered from Section 11-14-27 is
renumbered and amended to read:
[11-14-27]. 11-14-406. Application of act.
Sections [ 11-14-2 , 11-14-4 , 11-14-6 , 11-14-7 , 11-14-8 , 11-14-9 , 11-14-12 , 11-14-15 , and
11-14-18 ] 11-14-201 , 11-14-202 , 11-14-203 , 11-14-204 , 11-14-205 , and 11-14-207 shall apply
to all bond elections [and to all bonds issued] held by any city, town, county, school district,
public transit district, improvement district under Title 17A, Chapter 2, Part 3, special service
district operating under authority of the Utah Special Service District Act, water conservancy
district, metropolitan water district and, except as otherwise provided in Section [ 11-14-23 ]
11-14-402 , by any other taxing district or governmental entity whether or not the bonds are
issued [pursuant to] under authority granted by this [act and, as to matters provided in Section
11-14-18 , this act shall apply to all bonds issued and outstanding as of May 11, 1965, as well as
to bonds issued after that date] chapter.
Section 41. Section 11-14-501 , which is renumbered from Section 11-14-28 is
renumbered and amended to read:
Part 5. Government Security Interests
[11-14-28]. 11-14-501. Creation and perfection of government security interests.
(1) As used in this section:

(a) "Bonds" means any bond, note, lease, or other obligation of a governmental unit.
(b) "Governmental unit" has the meaning assigned in Subsection 70A-9a-102 (45).
(c) "Pledge" means the creation of a security interest of any kind.
(d) "Property" means any property or interests in property, other than real property.
(e) "Security agreement" means any resolution, ordinance, indenture, document, or other
agreement or instrument under which the revenues, fees, rents, charges, taxes, or other property
are pledged to secure the bonds.
(2) This section expressly governs the creation, perfection, priority, and enforcement of a
security interest created by the state or a governmental unit of the state, notwithstanding anything
in Title 70A, Chapter 9a, Uniform Commercial Code - Secured Transactions, to the contrary.
(3) (a) The revenues, fees, rents, charges, taxes, or other property pledged by a
governmental unit for the purpose of securing its bonds are immediately subject to the lien of the
pledge.
(b) (i) The lien is a perfected lien upon the effective date of the security agreement.
(ii) The physical delivery, filing, or recording of a security agreement or financing
statement under the Uniform Commercial Code or otherwise, or any other similar act, is not
necessary to perfect the lien.
(c) The lien of any pledge is valid, binding, perfected, and enforceable from the time the
pledge is made.
(d) The lien of the pledge has priority:
(i) based on the time of the creation of the pledge unless otherwise provided in the
security agreement; and
(ii) as against all parties having claims of any kind in tort, contract, or otherwise against
the governmental unit, regardless of whether or not the parties have notice of the lien.
(e) Each pledge and security agreement made for the benefit or security of any of the
bonds shall continue to be effective until:
(i) the principal, interest, and premium, if any, on the bonds have been fully paid;
(ii) provision for payment has been made; or

(iii) the lien created by the security agreement has been released by agreement of the
parties in interest or as provided by the security agreement that created the lien.
Section 42. Section 11-17-3 is amended to read:
11-17-3. Powers of municipalities, counties, and state universities.
(1) Each municipality, county, and state university may:
(a) finance or acquire, whether by construction, purchase, devise, gift, exchange, or lease,
or any one or more of those methods, and construct, reconstruct, improve, maintain, equip, and
furnish or fund one or more projects, which shall be located within this state, and which shall be
located within, or partially within, the municipality or county or within the county within which a
state university is located, unless an agreement under the Interlocal Cooperation Act has been
entered into as authorized by Subsection (5), except that if a governing body finds, by resolution,
that the effects of international trade practices have been or will be adverse to Utah
manufacturers of industrial products and, therefore, it is desirable to finance a project in order to
maintain or enlarge domestic or foreign markets for Utah industrial products, a project may
consist of the financing on behalf of a user of the costs of acquiring industrial products
manufactured in, and which are to be exported from, the state [of Utah];
(b) finance for, sell, lease, contract the management of, or otherwise dispose of to, any
person, firm, partnership, or corporation, either public or private, including without limitation
any person, firm, partnership, or corporation engaged in business for a profit, any or all of its
projects upon the terms and conditions as the governing body [deems] considers advisable and
which do not conflict with this chapter;
(c) issue revenue bonds for the purpose of defraying the cost of financing, acquiring,
constructing, reconstructing, improving, maintaining, equipping, furnishing, or funding any
project and secure the payment of the bonds as provided in this chapter, which revenue bonds
may be issued in one or more series or issues where [deemed] considered advisable, and each
series or issue may contain different maturity dates, interest rates, priorities on securities
available for guaranteeing payment of them, and other differing terms and conditions [deemed]
considered necessary and not in conflict with this chapter;

(d) (i) grant options to renew any lease with respect to any project and to buy any project
at a price the governing body [deems] considers desirable; and
(ii) sell and convey any real or personal property acquired under Subsection (1)(a) at
public or private sale, and make an order respecting the sale [deemed] considered conducive to
the best interests of the municipality, county, or state university, the sale or conveyance to be
subject to the terms of any lease but to be free and clear of any other encumbrance;
(e) establish, acquire, develop, maintain, and operate industrial parks; and
(f) offer to the holders of its bonds issued pursuant to this chapter the right, where its
governing body [deems] considers it appropriate, to convert the bonds or some portion of the
bond obligation into an equity position in some or all of the assets developed with the proceeds
of the bond offering.
(2) An economic development or new venture investment fund shall be considered to be
located in the municipality or county where its headquarters is located or where any office of it is
located, as long as it is headquartered within the state. It need not make all of its investments
within the state of Utah or such county or municipality, so long as it locates within the state of
Utah or such county or municipality its headquarters where its actual investment decisions and
management functions occur and agrees to, and does, limit the aggregate amount of its
investments in companies located outside the state of Utah to an amount which in the aggregate
does not exceed the aggregate amount of investments made by institutions and funds located
outside the state of Utah in companies headquartered in Utah which the locally managed fund has
sponsored or in which it has invested and which it has brought to the attention of investors
outside the state of Utah. For purposes of enabling an offering of bonds to fund such a fund, a
certification of an executive managerial officer of the manager of said fund of the intention to
comply with this provision may be relied upon. Each fund shall at least annually certify to the
governmental offeror of such bonds its compliance with this provision.
(3) Before any municipality, county, or state university issues revenue bonds under this
chapter for the purpose of defraying the cost of acquiring, constructing, reconstructing,
improving, maintaining, equipping, or furnishing any industrial park project, the governing body

of the state university, county, or municipality shall adopt and establish a plan of development
for the tracts of land to constitute the industrial park and shall, by resolution, find that the project
for the establishment of the industrial park is well conceived and has a reasonable prospect of
success, that the project will tend to provide proper economic development of the municipality or
county and will encourage industry to locate within or near the municipality or county or, in the
case of state universities, will further, through industrial research and development, the
instructional progress of the state university. There may be included as a part of any plan of
development for any industrial park zoning regulations, restrictions on usage of sites within the
boundaries of the industrial park, minimum size of sites, parking and loading regulations, and
methods for the providing and furnishing of police and fire protection and for the furnishing of
other municipal or county services which are [deemed] considered necessary in order to provide
for the maintenance of the public health and safety. If any water or sewerage facilities are to be
acquired as part of the development of the land for an industrial park under this chapter, water
and sewerage facilities may be acquired as part of the issue of bonds issued under this chapter,
through the issuance of bonds payable from water and sewer charges in the manner as is now or
as may hereafter be provided by law, in combination with an issue of refunding bonds, in
combination with an issue of bonds upon the consent of the holders of outstanding bonds issued
for the same purpose, in combination with bonds issued for the purposes of financing water and
sewer facilities which will not be a part of an industrial park, or in any combination of the
foregoing. Any municipality, county, or state university establishing an industrial park may lease
any land acquired and developed as part of an industrial park to one or more lessees. The lessee
may sublease all or a portion of the land so leased from the municipality or county.
Municipalities, counties, and state universities may sell or lease land in connection with the
establishment, acquisition, development, maintenance, and operation of an industrial park
project. Any such lease or sale of land shall be undertaken only after the adoption by the
governing body of a resolution authorizing the lease or sale of the land for industrial park
purposes.
(4) (a) No municipality, county, or state university may operate any project referred to in

this section, as a business or in any other manner except as the lessor or administrator of it, nor
may it acquire any such project, or any part of it, by condemnation. This prohibition does not
apply to projects involving research conducted, administered, or managed by a state university.
(b) No municipality, county, or state university may, under this chapter, acquire or lease
projects, or issue revenue bonds for the purpose of defraying the cost of any project or part of it,
used for the generation, transmission, or distribution of electric energy beyond the project site, or
the production, transmission, or distribution of natural gas, except for any project defined in
Subsection 11-17-2 (8)(b) or (d).
(5) Each municipality, county, and state university may enter, either before or after the
bonds have been issued, into interlocal agreements under Title 11, Chapter 13, Interlocal
Cooperation Act, with one or more municipalities, counties, state universities, or special service
districts created pursuant to Title 17A, Chapter 2, Part 13, Utah Special Service District Act, in
order to accomplish economies of scale or other cost savings and any other additional purposes to
be specified in the interlocal agreement, for the issuance of bonds under this chapter on behalf of
all of the signatories to the interlocal agreement by one of the municipalities, counties, or state
universities which is a signatory to the interlocal agreement for the financing or acquisition of
projects qualifying as a project under Subsection 11-17-2 (8). For all purposes of Section
11-13-207 the signatory to the interlocal agreement designated as the issuer of the bonds
constitutes the administrator of the interlocal agreement.
(6) Subsection (4) to the contrary notwithstanding, the governing body of any state
university owning or desiring to own facilities or administer projects described in Subsection
11-17-2 (8) may:
(a) become a signatory to the interlocal agreement provided for in Subsection (5);
(b) enter into a separate security agreement with the issuer of the bonds, as provided in
Section 11-17-5 for the financing or acquisition of a project under Subsection 11-17-2 (8) to be
owned by the state university;
(c) enter into agreements to secure the obligations of the state university under a security
agreement entered into under Subsection (6)(b), or to provide liquidity for such obligations

including, without limitation, letter of credit agreements with banking institutions for letters of
credit or for standby letters of credit, reimbursement agreements with financial institutions, line
of credit agreements, standby bond purchase agreements, and to provide for payment of fees,
charges, and other amounts coming due under the agreements entered into under the authority
contained in this Subsection (6)(c);
(d) provide in security agreements entered into under Subsection (6)(b) and in
agreements entered into under Subsection (6)(c) that the obligations of the state university under
an agreement shall be special obligations payable solely from the revenues derived from the
operation or management of the project, owned by the state university and from net profits from
proprietary activities and any other revenues pledged other than appropriations by the Utah
Legislature, and the governing body of the state university shall pledge all or any part of such
revenues to the payment of its obligations under an agreement; and
(e) in order to secure the prompt payment of the obligations of the state university under
a security agreement entered into under Subsection (6)(b) or an agreement entered into under
Subsection (6)(c) and the proper application of the revenues pledged to them, covenant and
provide appropriate provisions in an agreement to the extent permitted and provided for under
Section 53B-21-102 .
(7) Subsection (4) to the contrary notwithstanding, the governing body of any
municipality, county, or special service district owning, desiring to own, or administering
projects or facilities described in Subsection 11-17-2 (8) may:
(a) become a signatory to the interlocal agreement provided for in Subsection (5);
(b) enter into a separate security agreement with the issuer of the bonds, as provided in
Section 11-17-5 , for the financing or acquisition of a project under Subsection 11-17-2 (8) to be
owned by the municipality, county, or special service district, as the case may be, except that no
municipality, county, or special service district may mortgage the facilities so financed or
acquired;
(c) enter into agreements to secure the obligations of the municipality, county, or special
service district, as the case may be, under a security agreement entered into under Subsection

(7)(b), or to provide liquidity for such obligations including, without limitation, letter of credit
agreements with banking institutions for letters of credit or for standby letters of credit,
reimbursement agreements with financial institutions, line of credit agreements, standby bond
purchase agreements, and to provide for payment of fees, charges, and other amounts coming due
under the agreements entered into under the authority contained in this Subsection (7)(c);
(d) provide in security agreements entered into under Subsection (7)(b) and in
agreements entered into under Subsection (7)(c) that the obligations of the municipality, county,
or special service district, as the case may be, under an agreement shall be special obligations
payable solely from the revenues derived from the operation or management of the project,
owned by the municipality, county, or special service district, as the case may be, and the
governing body of the municipality, county, or special service district, as the case may be, shall
pledge all or any part of such revenues to the payment of its obligations under an agreement; and
(e) in order to secure the prompt payment of obligations under a security agreement
entered into under Subsection (7)(b) or an agreement entered into under Subsection (7)(c) and the
proper application of the revenues pledged to them, covenant and provide appropriate provisions
in an agreement to the extent permitted and provided for with respect to revenue obligations
under Section [ 11-14-17 ] 11-14-306 .
(8) In connection with the issuance of bonds under this chapter, a municipality, county,
or state university:
(a) may provide for the repurchase of bonds tendered by their owners and may enter into
an agreement to provide liquidity for such repurchases, including a letter of credit agreement, line
of credit agreement, standby bond purchase agreement, or other type of liquidity agreement;
(b) may enter into remarketing, indexing, tender agent, or other agreements incident to
the financing of the project or the performance of the issuer's obligations relative to the bonds;
and
(c) may provide for payment of fees, charges, and other amounts coming due under the
agreements entered into pursuant to authority contained in Subsection (6).
Section 43. Section 11-25-5 is amended to read:

11-25-5. Bonds or notes -- Issuance -- Purposes -- Payment -- Maturity of bond
anticipation notes.
An agency may, from time to time, issue its negotiable bonds or notes for the purpose of
financing residential rehabilitation as authorized by this act and for the purpose of funding or
refunding these bonds or notes in the same manner as it may issue other bonds or notes as
provided in Title 17B, Chapter 4, Part 12, Bonds. Every issue of its bonds shall be a special
obligation of the agency payable from all or any part of the revenues specified in the act or funds
legally received by the agency. In anticipation of the sale of the bonds, the agency may issue
negotiable bond anticipation notes in accordance with Section [ 11-14-19.5 ] 11-14-311 , and may
renew such notes from time to time. Bond anticipation notes may be paid from the proceeds of
sale of the bonds of the agency in anticipation of which they were issued. Bond anticipation
notes and agreements relating thereto and the resolution or resolutions authorizing the notes and
agreements may obtain any provisions, conditions, or limitations which a bond, agreement
relating thereto, or bond resolution of the agency may contain except that any note or renewal
thereof shall mature at a time not later than five years from the date of the issuance of the original
note.
Section 44. Section 11-27-3 is amended to read:
11-27-3. Action by resolution of governing body -- Purposes for bond issue --
Exchange or sale -- Interest rate limitations inapplicable -- Principal amount -- Investment
of proceeds -- Safekeeping and application of proceeds -- Computing indebtedness --
Payment of bonds -- Combination issues -- Laws applicable to issuance -- Payment from
taxes or pledged revenues.
(1) Any formal action taken by the governing body of a public body under the authority
of this chapter may be taken by resolution of that governing body.
(2) (a) The governing body of any public body may by resolution provide for the issuance
of refunding bonds to refund outstanding bonds issued by the public body or its predecessor,
either prior to or after the effective date of this chapter, only:
(i) to pay or discharge all or any part of any outstanding series or issue of bonds,

including applicable interest, in arrears or about to become due and for which sufficient funds are
not available;
(ii) to achieve a savings; or
(iii) to achieve another objective that the governing body finds to be beneficial to the
public body.
(b) Any refunding bonds may be delivered in exchange for the outstanding bonds being
refunded or may be sold in a manner, at terms, with details, and at a price above, at, or below par
as the governing body determines advisable. The refunding bonds may be issued without an
election, unless an election is required by the Utah Constitution.
(c) It is the express intention of the Legislature that interest rate limitations elsewhere
appearing in the laws of the state not apply to nor limit the rates of interest borne by refunding
bonds.
(3) Advance refunding bonds may be issued in a principal amount in excess of the
principal amount of the bonds to be refunded as determined by the governing body. This amount
may be equal to the full amount required to pay the principal of, interest on, and redemption
premiums, if any, due in connection with the bonds to be refunded to and including their dates of
maturity or redemption in accordance with the advance refunding plan adopted by the governing
body, together with all costs incurred in accomplishing this refunding. The principal amount of
refunding bonds may be less than or the same as the principal amount of the bonds being
refunded so long as provision is duly and sufficiently made for the retirement or redemption of
the bonds to be refunded. Any reserves held or taxes levied or collected to secure the bonds to be
refunded may be applied to the redemption or retirement of the bonds, or otherwise, as the
governing body may determine.
(4) Prior to the application of the proceeds derived from the sale of advance refunding
bonds to the purposes for which the bonds have been issued, these proceeds, together with any
other legally available funds, including reserve funds, may be invested and reinvested only in
government obligations maturing at such times as may be required to provide funds sufficient to
pay principal of, interest on, and redemption premiums, if any, due in connection with the bonds

to be refunded or the advance refunding bonds, or both, in accordance with the advance
refunding plan. To the extent incidental expenses have been capitalized, these bond proceeds
may be used to defray these expenses.
(5) The governing body may contract regarding the safekeeping and application of the
proceeds of sale of advance refunding bonds and other funds included with them and the income
from them, including the right to appoint a trustee, which may be any trust company or state or
national bank having powers of a trust company inside or outside the state. The governing body
may provide in the advance refunding plan that until such monies are required to redeem or retire
the bonds to be refunded, the advance refunding bond proceeds and other funds, and the income
from them, shall be used to pay and secure payment of principal of, interest on, and redemption
premiums, if any, due in connection with all or a portion of the advance refunding bonds or the
bonds being refunded, or both.
(6) In computing indebtedness for the purpose of any applicable constitutional or
statutory debt limitation, there shall be deducted from the amount of outstanding indebtedness
the principal amount of outstanding general obligation bonds for the payment of which there has
been dedicated and deposited in escrow government obligations, the principal of or interest on
which, or both, will be sufficient to provide for the payment of these general obligation bonds as
to principal, interest, and redemption premiums, if any, when due at maturity or upon some
earlier date upon which the bonds have been called for redemption in accordance with their
terms.
(7) When a public body has irrevocably set aside for and pledged to the payment of
bonds to be refunded proceeds of advance refunding bonds and other monies in amounts which,
together with known earned income from their investment, will be sufficient in amount to pay the
principal of, interest on, and any redemption premiums due on the bonds to be refunded as the
same become due and to accomplish the refunding as scheduled, the refunded bonds shall be
[deemed] considered duly paid and discharged for the purpose of any applicable constitutional or
statutory debt limitation.
(8) Refunding bonds and bonds issued for any other purpose may be issued separately or

issued in combination in one or more series or issues by the same issuer.
(9) Except as specifically provided in this section, refunding bonds issued under this
chapter shall be issued in accordance with the provisions of law applicable to the type of bonds
of the issuer being refunded in effect either at the time of the issuance of the refunding bonds or
at the time of issuance of the bonds to be refunded. Refunding bonds and coupons, if any,
pertaining to them may bear facsimile signatures as provided in Section [ 11-14-15 ] 11-14-304 .
(10) Refunding bonds may be made payable from any taxes or pledged revenues, or both,
or any assessments, special improvement guaranty funds, or other funds which might be legally
pledged for the payment of the bonds to be refunded at the time of the issuance of the refunding
bonds or at the time of the issuance of the bonds to be refunded, as the governing body may
determine.
Section 45. Section 15-7-12 is amended to read:
15-7-12. Obligations subject to chapter.
(1) Unless the official or official body of the issuer determines otherwise before or at the
time of the original issuance of a registered public obligation, this act is applicable to such
registered public obligation. When this act is applicable, the provisions of this act prevail over
any inconsistent provision under any other law. Pursuant to Section [ 11-14-22 ] 11-14-401 , this
act is specifically made applicable to registered public obligations issued under Title 11, Chapter
14, [Utah Municipal Bond] Local Government Bonding Act, in accordance with Section
[ 11-14-16 ] 11-14-305 .
(2) Nothing in this act limits or prevents the issuance of obligations in any other form or
manner authorized by law.
(3) Unless determined otherwise pursuant to Subsection (1), this act is applicable with
respect to obligations which have been approved before enactment of this act by vote,
referendum, or hearing, which authorized or permitted the authorization of obligations in bearer
and registered form, or in bearer form only, and such obligations need not be resubmitted for a
further vote, referendum or hearing, for the purpose of authorizing or permitting the authorization
of registered public obligations under this act.

Section 46. Section 17-12-1 is amended to read:
17-12-1. Authority and applicable procedure for issuance of bonds -- Application
of proceeds -- Debt limit.
Except as otherwise provided under Section 17-50-303 , the county legislative body may
contract a bonded indebtedness in the manner and subject to the conditions provided under Title
11, Chapter 14, [Utah Municipal Bond] Local Government Bonding Act. The revenue derived
from the sale of bonds shall be applied only to the purpose or purposes specified in the order of
the county legislative body. If there is any surplus, it shall be applied to the payment of the
bonds. In no event may any county become so indebted to an amount, including existing
indebtedness, exceeding 2% of the fair market value, as defined under Section 59-2-102 , of the
taxable property in the county as computed from the last equalized assessment roll for county
purposes prior to the incurring of the indebtedness.
Section 47. Section 17-24-1 is amended to read:
17-24-1. General duties of treasurer.
The county treasurer shall:
(1) receive all money belonging to the county and all other money by law directed to be
paid to the treasurer, including proceeds of bonds, notes, or other evidences of indebtedness
issued under Title 11, Chapter 14, [Utah Municipal Bond] Local Government Bonding Act;
(2) deposit and invest all money received under Title 51, Chapter 7, State Money
Management Act;
(3) keep a record of the receipts and expenditures of all such money;
(4) disburse county money:
(a) on a county warrant issued by the county auditor; or
(b) subject to Sections 17-19-1 , 17-19-3 , and 17-19-5 , by a county check or such other
payment mechanism as may be adopted pursuant to Chapter 36, Uniform Fiscal Procedures Act
for Counties;
(5) perform the duties assigned to the treasurer under Title 59, Chapter 2, Part 13,
Collection of Taxes;

(6) perform the duties under Title 59, Chapter 2, Part 13, Collection of Taxes, that have
been reassigned to the treasurer in an ordinance adopted under Section 17-16-5.5 ; and
(7) perform other duties that are required by law or ordinance.
Section 48. Section 17-36-54 is amended to read:
17-36-54. Tax stability and trust fund -- Use of principal -- Determination of
necessity -- Election.
If the legislative body of a county that has established a tax stability and trust fund under
Section 17-36-51 determines that it is necessary for purposes of that county to use any portion of
the principal of the fund, the county legislative body shall submit this proposition to the
electorate of that county in a special election called and held in the manner provided for in Title
11, Chapter 14, [Utah Municipal Bond] Local Government Bonding Act, for the holding of bond
elections. If the proposition is approved at this special election by a majority of the qualified
electors of the county voting at the election, then that portion of the principal of the fund covered
by the proposition may be transferred to the county's general fund for use for purposes of that
county.
Section 49. Section 17-50-303 is amended to read:
17-50-303. County may not give or lend credit -- County may borrow in
anticipation of revenues -- Assistance to nonprofit entities.
(1) A county may not give or lend its credit to or in aid of any person or corporation, or,
except as provided in Subsection (3), appropriate money in aid of any private enterprise.
(2) (a) A county may borrow money in anticipation of the collection of taxes and other
county revenues in the manner and subject to the conditions of Title 11, Chapter 14, [Utah
Municipal Bond] Local Government Bonding Act.
(b) A county may incur indebtedness under Subsection (2)(a) for any purpose for which
funds of the county may be expended.
(3) After first holding a public hearing, a county may provide services or give other
nonmonetary property or assistance to or waive fees required to be paid by a nonprofit entity,
whether or not the county receives consideration in return.

Section 50. Section 17A-2-306 is amended to read:
17A-2-306. Bonds.
(1) The board of trustees may, at any time after its organization, adopt a resolution
determining it desirable to issue the bonds of the district for purposes and in amounts stated in
the resolution. The resolution shall specify whether the bonds are payable from taxes or from the
operating revenues of the district, or both. Where the bonds are payable from taxes, in whole or
in part, the board of trustees shall call a bond election. If at the election, the proposition to issue
the bonds is approved, the board of trustees shall issue the bonds in the manner provided in Title
11, Chapter 14, [Utah Municipal Bond] Local Government Bonding Act. If the bonds are
payable solely from the operating revenues of the district, no election is required to approve their
issuance, and such bonds shall be issued pursuant to the resolution and in the manner provided in
Title 11, Chapter 14, [Utah Municipal Bond] Local Government Bonding Act. The board may
reduce the amount of bonds.
(2) Any bonds authorized prior to April 28, 1986, by an electric service district created
pursuant to Chapter 2, Part 3, County Improvement Districts for Water, Sewerage, Flood
Control, Electric and Gas, are considered valid and binding if all of the following conditions
have been met:
(a) a resolution has been adopted by the board of trustees of the electric service district,
prior to April 28, 1986, for the purpose of authorizing the bonds, whether or not these bonds have
been issued;
(b) the bonds are delivered and paid for;
(c) the electric service district which authorized the bonds complied with all of the
requirements for electric service districts set forth in Section 17A-2-305 ; and
(d) the requirements of Subsection (1) are met.
(3) If any bonds have been authorized under the conditions described in Subsection (2),
prior to April 28, 1986, the board of trustees of the electric service district may make any
necessary changes in the specifications of the bonds or the proceedings authorizing the bonds.
Section 51. Section 17A-2-307 is amended to read:

17A-2-307. Resolution calling bond election -- Precincts and polling places.
If, under the provisions of Section 17A-2-306 , the board shall determine to call an
election on the issuance of the bonds, the board shall adopt a resolution directing that an election
be held in the district for the purpose of determining whether bonds in the amount, for the
purpose, and with the maximum maturity specified in the resolution, shall be issued. The
resolution calling the election shall be adopted, notice of the election shall be given, the election
shall be held, voters' qualifications shall be determined, and the results thereof canvassed in the
manner and subject to the conditions provided for in Title 11, Chapter 14, [Utah Municipal
Bond] Local Government Bonding Act. The board may for purposes of the election treat the
entire district as a single precinct or may divide the district into such precincts and fix such
polling places as it may see fit.
Section 52. Section 17A-2-309 is amended to read:
17A-2-309. Results of bond election -- Resolution -- Issuance of bonds -- Maximum
bonded indebtedness.
(1) The results of the bond election shall be canvassed by the board of trustees and a
resolution adopted by the board declaring the results, and a certified copy of the resolution filed
in the records of the district. The results of all subsequent elections shall be similarly canvassed
by the board of trustees and resolutions declaring the results of the elections adopted and filed.
(2) If, at the bond election, a majority of the qualified voters voting on any bond
proposition vote in favor of the issuance of the bonds, the board of trustees shall proceed to issue
the bonds. Bonds may be issued for the purpose of constructing or acquiring any improvement
provided in Section 17A-2-301 , or any part or combination of them, or for improving and
extending the improvement or combination of improvements, and may include the payment of all
legal, engineering, and fiscal agent expenses reasonably incurred in connection with the
construction, acquisition, improving, and extending of these improvements and with the
authorization and issuance of the bonds. The bonds shall be fully negotiable for all purposes and
may not be issued in an amount which, together with all other existing indebtedness of the
district then outstanding, will exceed in total principal amount 2.4% of the taxable value of

taxable property in the district as computed from the last equalized assessment roll for county
purposes made and completed prior to the issuance of the bonds. The taxable value of all tax
equivalent property, as defined in Subsection 59-3-102 (2), shall be included as a part of the total
taxable value of taxable property in the district for purposes of the limitations. Bonds issued in
the manner that they are payable solely from revenues to be derived from the operation of all or
part of the facilities of the district may not be included as bonded indebtedness of the district for
the purpose of this computation. All bonds not payable solely from revenues shall be the general
obligations of the district, and the full faith, credit, and resources of the district shall be pledged
for their payment; and regardless of any limitations contained elsewhere in the laws of Utah and
this part, including Section 17A-2-312 , the board of trustees shall cause to be levied annually on
all taxable property in the district taxes sufficient to pay principal and interest on general
obligation bonds as principal and interest fall due, or if the bonds are payable primarily from
revenues, then anticipate and make up any amounts which may be necessary to pay the principal
and interest by reason of deficiencies in revenues. The bonds shall be issued and sold in
compliance with Title 11, Chapter 14, [Utah Municipal Bond] Local Government Bonding Act.
Section 53. Section 17A-2-423 is amended to read:
17A-2-423. Resolution calling election for issuing general obligation and revenue
bonds.
(1) If under the foregoing provisions the board is authorized to call an election on the
issuance of the bonds, the board shall adopt a resolution directing that an election be held in the
county or service area, as the case may be, for the purpose of determining whether bonds in the
amount, for the purpose, and with the maximum maturity specified in the resolution, shall be
issued. A proposition for issuing general obligation bonds and a proposition for issuing revenue
bonds, or any combination thereof, may be submitted at the same election.
(2) Adoption of the resolution calling the election, determination of voters'
qualifications, notice and conduct of the election, and the canvass of election results shall be
accomplished in the manner prescribed in Title 11, Chapter 14, [Utah Municipal Bond] Local
Government Bonding Act. The board, for purposes of the election, may treat the entire district as

a single precinct or divide the district into several precincts and it may fix such polling places as
it considers appropriate.
Section 54. Section 17A-2-428 is amended to read:
17A-2-428. Tax anticipation notes.
(1) The board of trustees of a service area may issue notes in anticipation of the receipt of
taxes levied under this part. The amount of notes so issued shall not exceed 75% of the tax
revenues and other revenues of the preceding year, and the proceeds shall be applied only to pay
current and necessary expenses and for other purposes for which funds for the service area may
be expended, and there shall be included in the annual levy a tax in connection with which
provision is made for the imposition and collection of sufficient revenues.
(2) Each resolution authorizing the issuance of tax anticipation notes shall:
(a) describe the taxes or revenues in anticipation of which the notes are to be issued; and
(b) specify the principal amount of the notes, their rate of interest, which may be
variable, and their maturity date, which shall not extend beyond the last day of the fiscal year of
the issuing service area.
(3) Tax anticipation notes shall be issued and sold in such manner and at such price
(whether at, below, or above face value), as the board of trustees shall by resolution determine.
Tax anticipation notes shall be in bearer form, except that the board of trustees may provide for
the registration of the notes in the name of the owner, either as to principal alone, or as to
principal and interest. Tax anticipation notes may be made redeemable prior to maturity at the
option of the board of trustees in the manner and upon the terms fixed by the resolution
authorizing their issuance. Tax anticipation notes shall be executed and shall be in such form
and have such details and terms as shall be provided for in the authorizing resolution.
(4) The provisions of Sections [ 11-14-14.5 , 11-14-15 , 11-14-16 , 11-14-19.7 , 11-14-20 ,
11-14-21 , 11-14-22 , 11-14-24 , and 11-14-25 ] 11-14-303 , 11-14-304 , 11-14-305 , 11-14-313 ,
11-14-315 , 11-14-316 , 11-14-401 , 11-14-403 , and 11-14-404 shall apply to all tax anticipation
notes issued under this section. In applying these sections to tax anticipation notes, "bond" or
"bonds" as used in these sections shall be deemed to include tax anticipation notes.

Section 55. Section 17A-2-543 is amended to read:
17A-2-543. Contractual powers -- Bond issues -- Elections -- Limitations -- Uses.
Whenever the board of trustees considers it expedient it shall have power, for the purpose
of constructing drains, drainage canals and other required improvements necessary to drain lands
in the district or conserve the public health or welfare, to make a contract or contracts with the
United States providing for the repayment of the principal and such other sums due thereunder at
such times as may be agreed upon, or to issue bonds of the district to run not less than five years
nor more than 40 years, and to bear interest, payable semiannually, at a rate not exceeding 8% per
annum to be called "drainage district bonds," which bonds shall not be sold for less than 90% of
their par value, and the proceeds of which shall be used for no other purpose than paying the cost
of constructing such drains, drainage canals, or other like work considered necessary to drain
lands within the district, or conserve the public health or welfare. Before such contract or
contracts shall be made or bonds shall be issued, the board of trustees shall request the county
legislative body to order, and the county legislative body shall at once order a special election on
the question of the issuance of bonds. The persons authorized to vote in, the giving of notice, the
forms of ballots, and the manner of holding the election, and canvassing the results of the
election, shall be as provided in Title 11, Chapter 14, [Utah Municipal Bond] Local Government
Bonding Act. The expenses of such election shall be paid out of the funds belonging to the
drainage district. The terms and times of payment of the bonds so issued shall be fixed by the
board of trustees. The bonds shall be issued for the benefit of the district authorizing the issue
and shall bear the name and number of the district. The board of trustees shall keep a record of
the bonds issued and sold or otherwise disposed of, and such record will also show the lands
embraced in the district. In no case shall the amount of bonds exceed the benefits assessed.
Each bond issued shall show expressly upon its face that it is to be paid by a tax assessed, levied,
and collected on the lands within the drainage district. The board of trustees shall, by resolution,
provide for the issuance and disposal of such bonds and for the payment of the interest thereon,
the creation of a sinking fund for the ultimate redemption thereof, and for the date and manner of
the redemption of the bonds. The board of trustees may sell or dispose of the bonds either at

public or private sale. Before making any such sale, either private or public, the board of trustees
shall give due notice of their intention to sell or dispose of the bonds, by publishing notice of sale
at least once a week for four consecutive weeks in some newspaper having general circulation in
the state and in the county where the district is situated, and by publishing in any other
publication they consider advisable. The notice shall state that sealed proposals will be received
by the board of trustees at their office, for the purchase of the bonds, until the day and hour fixed
by the board of trustees. At the time appointed the board of trustees shall open the proposals, and
award the purchase of the bonds to the highest responsible bidder, or may reject all bids. In case
no bid is made and accepted as above provided, the board of trustees is hereby authorized to use
the bonds for the construction of any ditches, drain or drains, drainage canal or drainage canals,
or any other required improvement considered necessary to drain lands or for the public health or
welfare.
Section 56. Section 17A-2-622 is amended to read:
17A-2-622. Petition for bond election -- Petition requirements -- Notice and hearing
-- Election regarding issuance of bonds.
(1) After a fire protection district has been created, a petition may be presented to the fire
protection district board of trustees requesting the board to order an election to determine
whether the bonds of the district shall be issued to the amount and for the purpose or purposes
stated in the petition.
(2) (a) Each petition under Subsection (1) shall be signed by 25% or more of the holders
of title of real property, or documentary evidence of title, within the boundaries of the district
whose names appear as such upon the last county assessment roll.
(b) If the petition is signed by all of the holders of title or documentary evidence of title
within the boundaries of the district, a hearing on the petition and election shall be dispensed
with.
(3) (a) The board of trustees shall set a time and place for hearing upon the petition,
which shall be not less than four nor more than six weeks from the date of the filing.
(b) The board of trustees shall publish a notice of the time of the hearing once each week

for three successive weeks, previous to the time of the hearing, in a newspaper published within
the county, or if there is no newspaper so published, then by posting the notice in at least three
public places in the district for a period of 15 days.
(c) Each notice under Subsection (3)(b) shall state that any taxpayer within the district
may appear on the date fixed for the hearing and offer objection to the issuance of bonds of such
district.
(4) (a) At the time and place fixed for the hearing on the petition or at any adjournment
or adjournments of the hearing, which shall not extend the time for determining the petition for
more than 30 days in all from the original date of hearing, the board of trustees shall hear the
petition and all competent and relevant evidence, oral or written, in support of or in objection to
the petition.
(b) The board of trustees shall, after a full hearing, determine whether an election should
be held on the question of issuing the bonds.
(5) Adoption of a resolution calling the election, determination of voters' qualifications,
notice and conduct of the election, and the canvass of election results shall be accomplished in
the manner prescribed in Title 11, Chapter 14, [Utah Municipal Bond] Local Government
Bonding Act. The fire protection district board of trustees, for purposes of the election, may treat
the entire district as a single precinct or divide the district into several precincts and it may fix
such polling places as they consider appropriate.
Section 57. Section 17A-2-712 is amended to read:
17A-2-712. Additional powers of board.
(1) Irrigation districts may acquire, purchase, construct, improve, enlarge, and operate
water facilities, electric facilities, or any combination thereof.
(2) Irrigation districts may enter into contracts for the sale of all or a portion of the
electric power generated at a hydroelectric power plant, whether or not the electric power to be
sold is surplus to the needs of the district, and may enter into contracts for the sale of water, for
the periods of time and under the terms and conditions the board considers necessary in order to
accomplish the purposes of the district. Any sale of electric power or water may be for the period

and upon the terms and conditions as may be provided in contracts authorized by the board and
entered into by the district and any purchaser of the electric power or water having a system for
distributing the electric power or water. Any revenues received by the district pursuant to power
or water sale contracts may be used and pledged for the payment of the principal of and interest
and any premium on bonds or notes of the district issued to pay all or part of the cost of
acquiring, constructing, improving, or enlarging facilities, or for any other lawful purpose of the
district.
(3) The boards of trustees of any two or more irrigation districts may, by appropriate
resolutions, enter into agreements with one another, pursuant to Title 11, Chapter 13, Interlocal
Cooperation Act, by which the districts may jointly or cooperatively exercise any of the powers
conferred by this part.
(4) The board may issue bonds of the district, in the manner provided in this section:
(a) to pay for all or part of the costs of the acquisition, construction, improvement, or
enlargement of any facilities and to pay expenses preliminary and incidental thereto;
(b) to pay interest on the bonds during acquisition, construction, improvement, or
enlargement of any facilities; and
(c) to provide for necessary reserves and to pay costs of issuance and sale of the bonds,
including, without limitation, printing, registration, and transfer costs, legal, financial advisor's,
and rating agency fees, insurance premiums, and underwriter's discount.
(5) The board may provide that any bonds issued and sold under this section shall be
payable solely out of a special fund into which the district issuing the bonds shall be obligated to
deposit, as from time to time received, all or a designated portion of the revenues or other income
of the district. Any pledge of revenues creates a lien which:
(a) is perfected and enforceable upon the effective date of the security agreement
pursuant to which the bonds are issued;
(b) has priority as against all parties having claims of any kind in tort, contract, or
otherwise against the district; and
(c) has priority based on the time of the creation of the pledge unless otherwise provided

in the security agreement.
(6) Bonds of the district may be issued and sold in compliance with Title 11, Chapter 14,
[Utah Municipal Bond] Local Government Bonding Act, and Title 11, Chapter 27, Utah
Refunding Bond Act, as applicable, and may be in the form and denominations and have the
provisions and details as are permitted thereby. The bonds and any evidences of participation
interests 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 statute relating to the registration of bonds enacted to meet the requirements of Section
149(a) of the Internal Revenue Code of 1986, or any similar or successor federal law, and
applicable regulations. Bonds may be issued under the authority of this section at one time or
from time to time. If more than one issue or series of bonds is delivered under the authority of
this section, the bonds of the respective issue or series shall have the priorities of payment as
provided in the proceedings authorizing the bonds.
(7) Any resolution, indenture, agreement, or other document authorizing bonds may
contain covenants with the future holders of the bonds as to:
(a) the management and operation of the facilities of the irrigation district, including the
facilities acquired, constructed, improved, enlarged, or operated pursuant to this section;
(b) the imposition and collection of use charges;
(c) the disposition of the revenues;
(d) the issuance of future bonds and the creation of future liens and encumbrances
against these facilities and the revenues thereof;
(e) the carrying of insurance on these facilities and the disposition of the proceeds of
insurance;
(f) the sale, disposal, or alienation of these facilities; and
(g) other pertinent matters deemed necessary or proper by the board to assure the
merchantability of the bonds. These covenants and agreements may not be inconsistent with this
section.
(8) The district may undertake in the resolution, indenture, agreement, or other document

authorizing bonds to make the revenues of the facilities sufficient to pay the expense of their
operation and maintenance, and may undertake to make the revenues or net revenues of the
facilities sufficient to produce in each year an amount in excess of actual requirements for
principal of and interest on the bonds in that year as the board may consider necessary to assure
the highest marketability of the bonds.
(9) Any resolution, indenture, agreement, or other document authorizing bonds may
provide that the bonds will recite that they are issued under authority of this part. The recital will
conclusively import full compliance with all of the provisions of this part, and all bonds issued
containing the recital will be incontestable for any cause whatsoever after their delivery for value.
(10) When a district has issued bonds and pledged for the payment thereof any revenues
of the district, the district shall establish and collect use charges in that amount and at those rates
which will be fully sufficient at all times to pay the expenses of operating and maintaining these
facilities, to provide a special fund sufficient to assure the prompt payment of principal of and
interest on the bonds as principal and interest fall due, and to provide funds for reserves and
contingencies and for a depreciation fund for repairs, extensions, and improvements to these
facilities as considered necessary to assure adequate and efficient service, all as may be required
by the bond resolution. No board or commission other than the board of trustees of the district
has authority over or is required to approve the making or fixing of use charges or the acquisition
of property by the district or the issuance of its bonds.
(11) (a) If an irrigation district board determines that the interests of the district require
the issuance of bonds or the making of a contract with the United States, the board will, except as
provided in Subsection (13), adopt a resolution directing that an election be held to determine
whether bonds may be issued or a contract with the United States may be entered into for the
purposes specified in the resolution.
(b) The following are subject to the conditions provided in Title 11, Chapter 14, [Utah
Municipal Bond] Local Government Bonding Act:
(i) adoption of the resolution calling the election;
(ii) giving notice of the election;

(iii) conduct of the election;
(iv) determination of voters' qualifications; and
(v) canvassing of election results.
(12) In designating the voting places for purposes of the election, the board may treat the
entire district as a single precinct or divide the district into precincts.
(13) No election is required under this section prior to the issuance of bonds or the
making of a contract with the United States except as otherwise required by the constitution or
Subsection (14).
(14) Notwithstanding anything to the contrary in this section or Title 11, Chapter 14,
[Utah Municipal Bond] Local Government Bonding Act, no irrigation district may issue bonds,
other than bonds issued to refund outstanding bonds, or enter into a contract with the United
States unless:
(a) the issuance of the bonds or the making of the contract has been approved at an
election called and held as provided in this section; or
(b) the board of trustees:
(i) provides notice of a public hearing on whether to issue the bonds or enter into the
contract by:
(A) publishing notice in a newspaper published in or of general circulation in the district
at least seven days prior to the public hearing which sets forth:
(I) the maximum principal amount and the purpose of the proposed bond issue or
contract;
(II) the date, time, and place of the public hearing;
(III) when and where written comments regarding the bonds or the contract may be filed;
and
(IV) whether the district reasonably expects that paying amounts due on the bonds or
under the contract will result in a substantial increase in use charges; and
(B) if the district reasonably expects that paying amounts due on the bonds or under the
contract will increase use charges by more than $15 per connection per year, mailing notice to

every household containing a qualified voter who is eligible to vote on the bonds or the contract,
at least seven days but not more than 30 days before the public hearing, on a minimum three-inch
by five-inch postcard or a voter information pamphlet prepared by the governing body that
includes the information required by Subsection (14)(b)(i)(A);
(ii) holds a public hearing on the date and at the time and place specified in the notice of
public hearing, provided that the hearing may be adjourned from time to time to a fixed future
time and place;
(iii) considers at the public hearing all comments that have been filed or stated at the
hearing relating to the bonds or the contract;
(iv) after considering all comments received, adopts a resolution during or after the
meeting at which the public hearing is held, declaring the intention of the board of trustees to
issue bonds or enter into the contract; and
(v) directs that notice of the district's intention to issue bonds or enter into the contract be
published once in a newspaper of general circulation in the district stating:
(A) the maximum principal amount and purpose of the proposed bond issue or contract;
(B) when and where petitions may be filed requesting the calling of an election to
determine whether the bonds or the contract should be authorized; and
(C) when and where a form of petition requesting the calling of an election may be
obtained from the district.
(15) If, within 30 days after publication of the notice of intention, a petition is filed with
the secretary, signed by not less than 5% of the qualified electors of the district, requesting that
an election be called to authorize the contract or the bonds, then the board shall call and hold an
election as provided in this section before the bonds are issued or the contract is entered into.
(16) If no petition is filed, or if the number of signatures filed within the 30-day period is
less than the required number, the board of trustees may proceed to issue the bonds or enter into
the contract.
Section 58. Section 17A-2-821 is amended to read:
17A-2-821. Resolution or ordinance proposing obligations or indebtedness --

Election.
If the board of trustees of any metropolitan water district incorporated under this part
determines, by resolution or ordinance adopted by a vote of a majority of the aggregate number
of votes of all the members of the board of trustees, that the interests of the district and the public
interest or necessity demand the acquisition, construction, or completion of any source of water
supply, water, waterworks or other improvement, works or facility, or the making of any contract
with the United States or other persons or corporations, or the incurring of any preliminary
expense, necessary or convenient to carry out the objects or purposes of the district wherein an
indebtedness or obligation shall be created to satisfy which shall require a greater expenditure
than the ordinary annual income and revenue of the district shall permit, the board of trustees
may order the submission of the proposition of incurring the obligation or bonded or other
indebtedness, for the purposes set forth in the resolution or ordinance, to the qualified electors of
the district at an election held for that purpose. The resolution or ordinance calling the election
shall be adopted, the notice of the election shall be given, the election shall be held, the voters'
qualifications shall be determined, and the results of the elections canvassed in the manner and
subject to such conditions as are provided in Title 11, Chapter 14, [Utah Municipal Bond] Local
Government Bonding Act. The declaration of public interest or necessity so required and the
provision for the holding of the election may be included within the same resolution or
ordinance, which resolution or ordinance, in addition to the declaration of public interest or
necessity, shall recite the objects and purposes for which the indebtedness is proposed to be
incurred, the estimated cost of the public works or improvements, or the estimated amount of
preliminary expenses, as the case may be, and the maximum amount of the principal of the
indebtedness to be incurred.
Section 59. Section 17A-2-824 is amended to read:
17A-2-824. Revenue indebtedness or general obligation indebtedness -- Procedure
for incurring -- Terms.
(1) (a) Any district which has determined to issue bonds shall issue its bonds under Title
11, Chapter 14, [Utah Municipal Bond] Local Government Bonding Act, for the acquisition

through construction, purchase, or otherwise and for the improvement or extension of any
properties necessary or desirable in the obtaining, treatment, and distribution of water and any
other properties which the district is authorized to own under this part. Bonds may be issued or
a contract indebtedness or obligation may be created:
(i) payable solely from the revenues of the district other than the proceeds of taxes, in
which case they shall be known for purposes of this section as "revenue indebtedness";
(ii) payable solely from the proceeds of taxes, in which case they shall be known for
purposes of this section as "general obligation indebtedness"; or
(iii) payable from both operating revenues and the proceeds of taxes, in which case they
shall be known for purposes of this section as "general obligation revenue indebtedness."
(b) The full faith and credit of the district shall be pledged to the payment of its general
obligation and general obligation revenue indebtedness, and taxes shall be levied fully sufficient
to pay that part of the principal of and interest on general obligation revenue indebtedness as the
revenues of the district pledged for this purpose may not be sufficient to meet.
(c) General obligation indebtedness and general obligation revenue indebtedness may be
issued only after approval at an election as provided in Section 17A-2-821 .
(d) Revenue indebtedness may be similarly submitted at an election as provided in
Section 17A-2-821 if considered desirable by the board of trustees, but nothing in this part shall
be construed to require such submission.
(e) Refunding bonds may be issued without approval at an election.
(2) Revenue indebtedness and general obligation revenue indebtedness may be payable
from and secured by the pledge of all or any specified part of the revenues to be derived by the
district from its water supply and the operation of its water facilities and other properties. It is
the duty of the board of trustees to impose for water and water services rendered thereby, rates
fully sufficient to carry out all undertakings contained in the resolution authorizing the bonds or
the contract. The board of trustees may in the resolution agree to pay the expenses of
maintaining and operating the properties of the district from the proceeds of the ad valorem taxes
authorized in Subsection 17A-2-818 (6) and may enter into those covenants with the future

holders of the bonds or the other contracting party as to the management and operation of the
properties, the imposition and collection of fees and charges for water and services furnished
thereby, the disposition of the fees and revenues, the issuance of future bonds or the creation of
future contract indebtedness or obligations and the creation of future liens and encumbrances
against the properties and the revenues from them, the carrying of insurance on the properties, the
keeping of books and records, the deposit, securing, and paying out of the proceeds of the bonds,
and other pertinent matters, as considered proper by the board of trustees to assure the
marketability of the bonds or the making of the contract. The board of trustees may undertake in
the resolution to make the revenues of the properties sufficient to pay all or any specified part of
the expense of the operation and maintenance of them. Covenants may be contained in the
resolution with respect to the manner of the imposition and collection of water charges, and
provision also may be made in it for the appointment of a receiver for the properties of the
district in the event of a default by the district in carrying out the covenants and agreements
contained in the resolution. Provision may also be made in the resolution for a receiver to
perform those services with respect to the holding and paying out of the revenues of the district
and the proceeds of the bonds, and otherwise, as may be considered advisable. Maintenance and
operation costs and expenses as referred to in this section shall be construed to include any
payments made by the district to the United States of America, to any water users' association, or
to any other public or private entity for the cost of operating facilities used in providing water for
the district.
Section 60. Section 17A-2-826 is amended to read:
17A-2-826. Sale of bonds.
Bonds issued under this part shall be sold in compliance with the provisions of Title 11,
Chapter 14, [Utah Municipal Bond] Local Government Bonding Act.
Section 61. Section 17A-2-1037 is amended to read:
17A-2-1037. Elections.
All district elections shall be held in accordance with the provisions of the elections code
of the state [of Utah] as they now exist or may be amended for the holding of elections in general

law cities in so far as the same are not in conflict with this part; provided all elections upon the
issuance of bonds of a district shall be called, held, and conducted pursuant to the provisions of
Title 11, Chapter 14, [Utah Municipal Bond] Local Government Bonding Act, and the provisions
of the election code shall not be applicable to any such bond election.
Section 62. Section 17A-2-1058 is amended to read:
17A-2-1058. District may issue bonds.
Any district organized under this part may, in the manner and subject to the limitations
and restrictions contained in Title 11, Chapter 14, [Utah Municipal Bond] Local Government
Bonding Act, authorize, issue and dispose of its negotiable bonds for purposes of paying all or
part of the cost of acquiring, improving, or extending any one or more improvements, facilities,
or property authorized to be acquired under this part.
Section 63. Section 17A-2-1312 is amended to read:
17A-2-1312. General obligation bonds authorized by petition of property owners --
Contest.
(1) With respect to any service district established under this part, if there is no
individual residing in the service district, such that compliance with the election requirements of
[Article XIV, Section 8,] the Utah Constitution[,] and Section [ 11-14-2 ] 11-14-201 is otherwise
impossible, then, 75% of the owners of real property located in the district, as shown on the most
recent assessment roll of the county or municipality, as the case may be, may by written petition
require the governing body of the county or municipality which established the service district to
issue general obligation bonds pledging the full faith and credit of the district in an amount which
may lawfully be issued by the district but not to exceed the amount set forth in the petition.
Except for the election provisions of Title 11, Chapter 14, [Utah Municipal Bond] Local
Government Bonding Act, the bonds required to be issued shall be issued in accordance with
Title 11, Chapter 14, [Utah Municipal Bond] Local Government Bonding Act. Any such petition
to require issuance of bonds shall be equivalent to and have the same force and effect as an
election approving the issuance of the bonds by a majority of the qualified electors of the district.
(2) Upon receiving the petition described in Subsection (1), the governing body of the

county or municipality which established the district shall proceed to issue the bonds in
accordance with Title 11, Chapter 14, [Utah Municipal Bond] Local Government Bonding Act.
(3) The determination by the governing body that 75% of the owners of real property
located in the district have duly filed a written petition requiring the issuance of bonds as
provided in Subsection (1), shall be conclusive in any action or proceeding involving the validity
of the petition or the district's authority to issue the bonds instituted after the expiration of the
period provided in Subsection (4), for the filing of actions contesting the validity of the bonds
and after the date of delivery of and payment for any part of the bonds.
(4) When the validity of any bond issue under this section is contested, the plaintiff or
plaintiffs shall, within 40 days after the validity of the petition has been declared by the
governing body, file with the clerk of the district court of the county in which the district is
located, a verified written complaint setting forth specifically:
(a) the name of the party contesting the issuance of the bonds, and that he is an owner of
property within the district; and
(b) the grounds of such contest. No such contest may be maintained and the issuance of
the bonds may not be set aside or held invalid unless such a complaint is filed within the period
prescribed in this section.
Section 64. Section 17A-2-1315 is amended to read:
17A-2-1315. Powers of improvement districts within special districts.
(1) In addition to all other rights, powers, and authority granted by law or by other
provisions of this part, a service district established by a county under this part may organize an
improvement district under Chapter 3, Part 2. This improvement district has all the rights,
powers, and authority of an improvement district otherwise organized under Chapter 3, Part 3,
except:
(a) notwithstanding Subsection 17A-3-228 (4), any bonds issued under Chapter 3, Part 2,
need comply only with the requirements of Section [ 11-14-15 ] 11-14-304 with regard to the use
of manual and facsimile signatures;
(b) the governing authority of the service district may act in the same capacity as the

governing body of a county with respect to all actions required to be taken in the creation or
administration of an improvement district under Chapter 3, Part 2; and
(c) notwithstanding Subsection 17A-3-204 (1), an improvement district created by a
service district may be organized to include any incorporated or unincorporated area of the
county and may cause improvements to be made within any incorporated or unincorporated area
of the county, and the consent of the governing body of the municipality in which an
incorporated area lies is not required prior to the establishment of an improvement district that
includes all or part of that incorporated area.
(2) In addition to all other rights, powers, and authority granted by law or by other
provisions of this part, a service district established by a municipality under this part may
organize an improvement district under Chapter 3, Part 3. This improvement district has all the
rights, powers, and authority of an improvement district otherwise organized under Chapter 3,
Part 3, except that:
(a) notwithstanding Section 17A-3-328 , any bonds issued under Chapter 3, Part 3, need
comply only with the requirements of Section [ 11-14-15 ] 11-14-304 , with regard to the use of
manual and facsimile signatures;
(b) the governing authority of the service district may act in the same capacity as the
governing body of a municipality with respect to all actions required to be taken in the creation or
administration of an improvement district under Chapter 3, Part 3; and
(c) notwithstanding Subsection 17A-3-313 (1), assessments for improvements in an
improvement district organized under Chapter 3, Part 3, may include assessments for all interest
on any bonds issued.
Section 65. Section 17A-2-1316 is amended to read:
17A-2-1316. Borrowing power -- Issuance of bonds and notes -- Use of proceeds.
(1) A service district may borrow money and incur indebtedness, issuing its bonds or
notes therefor, including, without limitation:
(a) bonds payable in whole or in part from taxes levied on the taxable property in the
service district;

(b) bonds payable from revenues derived from the operation of revenue-producing
facilities of the service district;
(c) bonds payable from both such revenues and taxes;
(d) guaranteed bonds, payable in whole or in part from taxes levied on the taxable
property in the service district;
(e) tax anticipation notes;
(f) bond anticipation notes;
(g) refunding bonds; and
(h) bonds payable in whole or in part from mineral lease payments as provided in Section
[ 11-14-17.6 ] 11-14-308 .
(2) Tax anticipation notes are notes issued in anticipation of the collection of taxes and
other revenues of a service district which are due and payable in not more than one year from
their date of issue and, together with all other such notes then outstanding, do not exceed the
estimated amount of taxes and other revenues to be collected from the date of issue until
maturity.
(3) Bond anticipation notes are notes issued in anticipation of the receipt of the proceeds
of bonds of the service district.
(4) All these bonds and notes shall be issued and sold in the manner, at either public or
private sale, shall be in the form, and signed by the person or persons, who may, but need not, be
officers of the county or municipality which established the service district and generally shall be
issued in the manner and with the details as is provided for in proceedings of the governing
authority of the service district authorizing the issuance of the bonds or notes; but all these bonds
and notes and the interest on them shall be exempt from all taxation in this state, except for the
corporate franchise tax, and all these bonds and notes may contain those terms and provisions as
are permitted by and shall be issued in compliance with Title 11, Chapter 14, [Utah Municipal
Bond] Local Government Bonding Act.
(5) The proceeds of bonds or notes issued under the authority of this part shall be used to
pay the costs of acquisition or construction of service district facilities or the providing of

services including, without limitation:
(a) all costs of planning, designing, acquiring, and constructing a facility, including
architectural, planning, engineering, legal, and fiscal advisor's costs;
(b) all costs incident to the authorization and issuance of the bonds or notes, including
accountants' fees, attorneys' fees, financial advisors' fees, underwriting fees, including
underwriting fees or bond discount, and other professional services and printing costs;
(c) interest estimated to accrue on bonds or notes for a reasonable time before, during,
and for a reasonable time after the completion of the acquisition or construction of the facilities
or services; and
(d) all amounts deemed necessary to establish one or more bond reserves and
maintenance, repair, replacement, contingency funds and accounts, and all amounts necessary to
provide working capital for the facility.
Section 66. Section 17A-2-1322 is amended to read:
17A-2-1322. Tax levy and bonds -- Approval by majority of electors voting in
election -- Procedure for election.
(1) The governing authority of a county or municipality which has established a service
district may levy a tax on all taxable property within the service district in addition to all other
taxes on such property levied or imposed by the county or municipality or by any other public
corporation, district, or political subdivision in which the service district is located, and may also
issue bonds payable in whole or in part from these taxes. No tax may be levied and no bonds or
guaranteed bonds shall be issued, however, unless authorized, except as otherwise provided in
Section 17A-2-1325 , by a majority of the qualified electors of the service district voting at an
election for that purpose held as provided in this section.
(2) The proposition to levy the tax or to issue the bonds shall be submitted to the
qualified electors of the service district at an election called and held and for which notice is
given in the same manner as is provided in Title 11, Chapter 14, [Utah Municipal Bond] Local
Government Bonding Act, for the holding of bond elections. The proposition shall state the
purpose or purposes for which the taxes are to be levied or the bonds are to be issued. In

addition, a proposition for the issuance of bonds shall state the maximum amount of bonds to be
issued, the maximum number of years from their respective dates for which the bonds may run,
and, if the bonds are to be payable in whole or in part from taxes, that fact and that taxes may be
levied on all taxable property in the service district to pay the principal of and interest on the
bonds. The purpose or purposes may be stated in general terms and need not specify the
particular projects or services for which the taxes are to be levied or the bonds are to be issued
nor the specific amount of the proceeds of the taxes or of the bonds to be expended for each
project or service. If bonds are to be payable in part from tax proceeds and in part from the
operating revenues of the service district or from any combination of them, the proposition shall
so indicate but need not specify how the bonds are to be divided as to source of payment. If the
bonds are to be issued as guaranteed bonds, the proposition shall also clearly state that fact
together with the name or names of the guarantors. A proposition for the levy of taxes and for
the issuance of bonds may be combined as a single proposition.
(3) (a) A tax levied under this section shall be the sole source of funding for a special
service district that provides jail service as provided in Subsection 17A-2-1304 (1)(a)(x).
(b) Each tax levied under this section for a special service district that provides jail
service as provided in Subsection 17A-2-1304 (1)(a)(x) shall be considered to be levied by the
county for purposes of the county's tax limitation under Section 59-2-908 .
Section 67. Section 17A-2-1414 is amended to read:
17A-2-1414. Who may enter into contracts -- Permissible purposes of contracts --
Agreements and leases -- Elections for water purchase contracts.
(1) Any water conservancy district and any incorporated municipality located within or
without the boundaries of the district or other district created under any law of this state are
expressly authorized and empowered to enter into contracts with each other and with any other
person or corporation, public or private, for any of the following purposes:
(a) the joint operation of water facilities owned by any district or municipality;
(b) the exchange of water, water rights, or facilities;
(c) the leasing of water or water facilities; or

(d) the sale of water.
(2) (a) Any agreement about the operation or use of water facilities owned by a
municipality or district by another municipality or district, the joint operation of facilities, or the
lease of water or water facilities, may provide for the joint use of water facilities owned by one of
the contracting parties under appropriate arrangements for reasonable compensation.
(b) Any agreement may provide for the renting or loan of water by one contracting party
to the other or for the sale of water by one party and its purchase by another. No limitation
contained in any existing law requiring the water of any district to be supplied to its own
residents on a priority basis shall be applicable to any contract made under this section.
(c) Any contract for the sale of water may run for a term of years as may be specified.
The contract may require the purchasing party to pay for a minimum amount of water annually,
provided the water is available, without regard to actual taking or use. The contract may provide
for the payment for water sold or contracted to be sold from any of the following sources of
revenue:
(i) the general funds or other funds of the purchasing municipality or district;
(ii) the proceeds of class B assessments imposed under the Water Conservancy Act;
(iii) the proceeds of water distributed and sold through the distribution system of the
purchasing district or municipality; or
(iv) any combination of these sources of payment.
(d) The governing body of any municipality agreeing to purchase water under a contract,
for the purpose of complying with any pertinent constitutional requirement or for any other
reason, may call an election for that purpose. The election shall be conducted in the manner
provided in Title 11, Chapter 14, [Utah Municipal Bond] Local Government Bonding Act.
Section 68. Section 17A-2-1439 is amended to read:
17A-2-1439. Contracts providing for payment in installments -- Issuance and sale
of bonds -- Sinking fund -- Covenants -- Default -- Revenue obligations -- Refunding bonds.
(1) (a) (i) To pay for construction, operation, and maintenance of works, and expenses
preliminary and incidental to them, the board may enter into contracts with the United States of

America or its agencies, providing for payment in installments.
(ii) To pay for all or part of the cost of the construction or acquisition of any works, to
pay for the improvement and extension of them, to pay expenses preliminary and incidental to
them, to pay interest on the bonds during acquisition and construction, to provide for necessary
reserves, and to pay costs of issuance and sale of the bonds (including, without limitation,
printing, registration and transfer costs, legal fees, financial advisor's fees, and underwriter's
discount), the board may issue the bonds of the district as provided in this section.
(b) The indebtedness or obligation represented by any bonds issued by or any contract
entered into by the board may be payable in whole or in part from all or part of the revenues
derived by the district from the operation of all or any designated portion of its works, from the
proceeds of assessments and taxes levied under this part, or from any combination of those
revenues, assessments, and taxes.
(c) The indebtedness or obligation represented by any bonds issued by or any contract
entered into by the board may be incurred for the acquisition, construction, or both, of all or part
of any works, for the improvement or extension of any works, or for a system of works for the
distribution of water or for the treatment of water or both, whether or not the works of the district
so acquired, constructed, improved, or extended include a source of water supply.
(d) (i) These bonds shall be issued and sold in compliance with Title 11, Chapter 14,
[Utah Municipal Bond] Local Government Bonding Act, and may be in the form and
denominations and have provisions and details permitted by Title 11, Chapter 14, [Utah
Municipal Bond] Local Government Bonding Act, except that the bonds shall mature serially or
otherwise and contract payment installments shall fall due at any time or times not later than 50
years from their date.
(ii) The bonds and any evidences of participation interests 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 statute relating to the
registration of bonds enacted to meet the requirements of Section 103 of the Internal Revenue
Code of 1954, as amended, or any similar or successor federal law, and applicable regulations.

(2) (a) Bonds may be issued hereunder at one time or from time to time.
(b) If more than one issue or series of bonds is delivered hereunder, the bonds of the
respective issues or series shall have priorities of payment as provided in the proceedings
authorizing the bonds.
(3) (a) Any resolution authorizing the issuance of bonds or the entering into of a contract
indebtedness or obligation payable in installments hereunder shall provide for the creation of a
sinking fund into which shall be paid from the revenues, assessments, and taxes, any or all,
pledged to the payment in the authorizing resolution sums fully sufficient to pay the principal of
and interest on the bonds or on the contract indebtedness or obligation and to create a reserve for
contingencies as required by the resolution.
(b) Any resolution so authorizing bonds or the entering into of a contract indebtedness or
obligation may contain those covenants with the future holders of the bonds or the other
contracting party as to the management and operation of the properties and works of the district,
the imposition and collection of fees and charges, including taxes and assessments, for the water
and services furnished thereby, the disposition of the fees and revenues, the issuance of future
bonds and the incurring of future contract indebtedness or obligations and the creation of future
liens and encumbrances against the works and the revenues thereof, the carrying of insurance on
the works and the disposition of the proceeds of insurance, the sale, disposal, or alienation of the
works, and other pertinent matters considered necessary or proper by the board to assure the
merchantability of the bonds or the execution of the contract.
(c) These covenants and agreements may not be inconsistent with this section.
(4) (a) It may be provided in the resolution that any holder of the bonds or any
contracting party may by appropriate legal action compel performance of all duties required of
the board and the officials of the district by this part and the resolution authorizing the bonds or
contract.
(b) If any bond issued or any contract entered into hereunder is permitted to go into
default as to any installment of principal or interest, any court of competent jurisdiction may,
pursuant to the application of the holder of any bond or of the other contracting party, appoint a

receiver to operate the works of the district and to collect and distribute the revenues thereof
under the resolution, this part, and as the court may direct.
(5) (a) When the district has issued bonds or entered into a contract and pledged any
revenues of the works for the payment of them as provided in this part, the district shall impose
and collect fees and charges for water and services furnished by the works in that amount and at
those rates fully sufficient at all times (in conjunction with the proceeds of available taxes and
assessments if the bonds or contract indebtedness or obligation are also payable in part from the
proceeds of assessments and taxes levied under this part) to pay the expenses of operating and
maintaining the works, to provide a sinking fund sufficient to assure the prompt payment of
principal of and interest on the bonds or contract indebtedness or obligation as principal and
interest fall due, and to provide those funds for reserves and contingencies and for a depreciation
fund for repairs, extensions, and improvements to the works as considered necessary to assure
adequate and efficient service, all as may be required by the resolution.
(b) No board or commission other than the board of trustees of the district has authority
over or is required to approve the making or fixing of fees and charges, the acquisition of
property by the district, the issuance of its bonds, or the entering into of a contract.
(6) (a) The board of any district that issues or has issued any bonds under this part, or
that enters or has entered into any contracts under this part, may issue bonds hereunder for the
purpose of refunding all or any part of the outstanding bonds, or the outstanding indebtedness or
obligation represented by the contracts, or in part for the purpose of the refunding and in part for
the purpose of acquiring, constructing, improving, or extending works for the district.
(b) If bonds are issued solely for refunding purposes, the election required by Section
17A-2-1440 is not a condition precedent to the issuance of the bonds.
(c) Refunding bonds so authorized:
(i) may be sold and the proceeds thereof applied to or deposited in an escrow and
invested pending the retirement of the outstanding bonds; or
(ii) may be delivered in exchange for the outstanding bonds.
(d) The refunding bonds shall be authorized and secured in the manner herein provided

for the issuance and securing of other bonds and may, but are not required to, have the same
source of security and payment as the bonds refunded.
(7) (a) If bonds have been issued or a contract indebtedness or obligation has been
incurred hereunder payable in whole or in part from revenues to be derived from supplying water
to the inhabitants of territory which was not at the time of the issuance of the bonds or the
entering into of the contract contained within the corporate limits of any municipality or any
other district created for the purpose of supplying water to the territory, the district shall
thereafter be the sole public corporation or political subdivision authorized to supply water to this
area.
(b) No municipal corporation or other district into which any part of the territory is
incorporated or included has authority either to supply water to the inhabitants of the corporation
or district or to grant a franchise for the supplying of the water.
(c) Nothing contained in this Subsection (7) prevents the modification of this restriction
contained by the district if modification does not in any way jeopardize the prompt payment of
principal of and interest on the bonds of the district then outstanding or of the payment of
installments of indebtedness or obligation under a contract.
Section 69. Section 17A-2-1440 is amended to read:
17A-2-1440. Election for issuance of bonds or incurring contract indebtedness or
obligation -- When an election is not required.
(1) If the majority of a water conservancy district board approves a resolution
determining that the interests of the district and the public interest or necessity demand the
acquisition, construction, or completion of any water supply, waterworks, improvements, or
facilities, or the making of any contract with the United States or other persons or corporations,
public or private, to carry out the purposes of the district, wherein an indebtedness or obligation
is created, to satisfy which requires an expenditure greater than the ordinary annual income and
revenue of the district, the board shall adopt a resolution directing that an election be held to
determine whether bonds shall be issued, or an indebtedness or obligation under a contract shall
be incurred in the amount and for the purposes specified in the resolution.

(2) The following shall be subject to the conditions provided in Title 11, Chapter 14,
[Utah Municipal Bond] Local Government Bonding Act:
(a) adoption of the resolution calling the election;
(b) giving notice of the election;
(c) conduct of the election;
(d) determination of voters' qualifications; and
(e) canvassing of election results.
(3) The board may, for purposes of the election:
(a) treat the entire district as a single precinct or divide the district into precincts; and
(b) fix polling places.
(4) If bonds or the indebtedness or obligations under a contract are payable solely from
revenues derived from the operation of all or any part of the district's works, no election is
required under this section prior to issuance of the bonds or the entering into of the contract,
except as provided in Subsection (5).
(5) No district may issue bonds or incur an indebtedness or obligation under a contract
payable solely from revenues unless:
(a) the issuance of the bonds or the incurring of the contract indebtedness or obligation
has been approved at an election called and held as provided in this section; or
(b) the board of trustees adopts a resolution declaring the intention of the district to issue
bonds or incur a contract indebtedness or liability payable solely from revenues in the amount
and for the purpose provided in the resolution and directs that notice of this intention be
published once in a newspaper of general circulation in the district.
(i) The notice of intention shall set forth:
(A) the amount and purpose of the proposed bond issue or contract; and
(B) when and where petitions may be filed requesting the calling of an election to
determine whether the bonds may be issued or the contract indebtedness or obligation may be
incurred.
(ii) The resolution of the board shall specify the form of the petitions.

(iii) If, within 30 days after the publication of the notice of intention, a petition is filed
with the secretary of the board, signed by not less than 5% of the qualified electors of the district,
requesting that an election be called to authorize the issuance of the bonds or the incurring of the
contract indebtedness or liability payable solely from revenues, then the board shall proceed to
call and hold an election as provided in this section. The qualified electors of the district shall be
certified to the board, prior to the adoption of the resolution, by the clerks of the counties in
which portions of the district are located.
(iv) If no petition is filed, or if the number of signatures filed within the 30-day period is
less than the required number, the board of trustees may adopt the resolution and proceed to issue
the bonds or enter into the contract.
Section 70. Section 17A-2-1823 is amended to read:
17A-2-1823. Bond issuance.
(1) Any regional service area may:
(a) in accordance with Title 11, Chapter 14, [Utah Municipal Bond] Local Government
Bonding Act, authorize, issue, and dispose of its negotiable bonds for the purpose of paying all or
part of the cost of acquiring, improving, or extending any improvement, facility, or property
authorized to be acquired under this part;
(b) in accordance with Title 11, Chapter 27, Utah Refunding Bond Act, authorize, issue,
and dispose of its bonds; and
(c) enjoy the benefits of Title 11, Chapter 30, Utah Bond Validation Act.
(2) A regional service area may issue bonds and anticipated notes based upon revenue
from property taxes, user charges, and other revenues and federal, state or local grants, borrow
money, and incur debts as authorized by law or this part. A regional service area may satisfy any
indebtedness as provided in this part or in any other applicable law and may, for purposes of
satisfaction of this indebtedness, incur new obligations of the type satisfied.
(3) All elections for the issuance of bonds of a regional service area shall be called, held,
and conducted under the provisions of Title 11, Chapter 14, [Utah Municipal Bond] Local
Government Bonding Act. The provisions of the election code shall not be applicable to the

bond election.
(4) If the board of trustees provides in any resolution authorizing revenue bonds for the
creation of a reserve fund to assure the prompt payment of principal and interest, the board may
provide for the accumulation of this fund not only from the revenues of the facilities, but also
from a part of the bond proceeds it may consider advisable.
Section 71. Section 17A-2-1825 is amended to read:
17A-2-1825. Recital in bonds -- Effect.
The resolution authorizing the issuance of any bonds of a regional service area may
provide that the bonds recite that they are issued under the authority of this part. Any bonds
issued containing this recital shall be incontestable for any cause whatsoever after their delivery
for value and the recital shall conclusively establish full compliance with all of the provisions of
this part and Title 11, Chapter 14, [Utah Municipal Bond] Local Government Bonding Act.
Section 72. Section 17B-2-608 is amended to read:
17B-2-608. Resolution approving or rejecting withdrawal -- Criteria for approval
or rejection -- Terms and conditions.
(1) (a) On or before the date of the board meeting next following the public hearing
under Section 17B-2-606 , but in no case later than 90 days after the public hearing or, if no
hearing is held, within 90 days after the filing of a petition under Section 17B-2-603 , the board of
trustees of the local district in which the area proposed to be withdrawn is located shall adopt a
resolution:
(i) approving the withdrawal of some or all of the area from the local district; or
(ii) rejecting the withdrawal.
(b) Each resolution approving a withdrawal shall:
(i) include a legal description of the area proposed to be withdrawn;
(ii) state the effective date of the withdrawal; and
(iii) set forth the terms and conditions under Subsection (5), if any, of the withdrawal.
(c) Each resolution rejecting a withdrawal shall include a detailed explanation of the
board of trustees' reasons for the rejection.

(2) Unless denial of the petition is required under Subsection (3), the board of trustees
shall adopt a resolution approving the withdrawal of some or all of the area from the local district
if the board of trustees determines that:
(a) the area to be withdrawn does not and will not require the service that the local
district provides;
(b) the local district will not be able to provide service to the area to be withdrawn for the
reasonably foreseeable future; or
(c) the area to be withdrawn has obtained the same service that is provided by the local
district or a commitment to provide the same service that is provided by the local district from
another source.
(3) The board of trustees shall adopt a resolution denying the withdrawal if it determines
that the proposed withdrawal would:
(a) result in a breach or default by the local district under:
(i) any of its notes, bonds, or other debt or revenue obligations;
(ii) any of its agreements with entities which have insured, guaranteed, or otherwise
credit-enhanced any debt or revenue obligations of the local district; or
(iii) any of its agreements with the United States or any agency of the United States;
provided, however, that, if the local district has entered into an agreement with the United States
that requires the consent of the United States for a withdrawal of territory from the district, a
withdrawal under this part may occur if the written consent of the United States is obtained and
filed with the board of trustees;
(b) adversely affect the ability of the local district to make any payments or perform any
other material obligations under:
(i) any of its agreements with the United States or any agency of the United States;
(ii) any of its notes, bonds, or other debt or revenue obligations; or
(iii) any of its agreements with entities which have insured, guaranteed, or otherwise
credit-enhanced any debt or revenue obligations of the local district;
(c) result in the reduction or withdrawal of any rating on an outstanding note, bond, or

other debt or revenue obligation of the local district;
(d) create an island or peninsula of nondistrict territory within the local district or of
district territory within nondistrict territory that has a material adverse affect on the local district's
ability to provide service or materially increases the cost of providing service to the remainder of
the local district;
(e) materially impair the operations of the remaining local district; or
(f) require the local district to materially increase the fees it charges or property taxes or
other taxes it levies in order to provide to the remainder of the district the same level and quality
of service that was provided before the withdrawal.
(4) In determining whether the withdrawal would have any of the results described in
Subsection (3), the board of trustees may consider the cumulative impact that multiple
withdrawals over a specified period of time would have on the local district.
(5) (a) Despite the presence of one or more of the conditions listed in Subsection (3), the
board of trustees may approve a resolution withdrawing an area from the local district imposing
terms or conditions that mitigate or eliminate the conditions listed in Subsection (3), including:
(i) a requirement that the owners of property located within the area proposed to be
withdrawn or residents within that area pay their proportionate share of any outstanding district
bond or other obligation as determined pursuant to Subsection (5)(b);
(ii) a requirement that the owners of property located within the area proposed to be
withdrawn or residents within that area make one or more payments in lieu of taxes, fees, or
assessments;
(iii) a requirement that the board of trustees and the receiving entity agree to reasonable
payment and other terms in accordance with Subsections (5)(f) through (g) regarding the transfer
to the receiving entity of district assets that the district used before withdrawal to provide service
to the withdrawn area but no longer needs because of the withdrawal; provided that, if those
district assets are allocated in accordance with Subsections (5)(f) through (g), the district shall
immediately transfer to the receiving entity on the effective date of the withdrawal, all title to and
possession of district assets allocated to the receiving entity; or

(iv) any other reasonable requirement considered to be necessary by the board of trustees.
(b) Other than as provided for in Subsection 17B-2-609 (2), and except as provided in
Subsection (5)(e), in determining the proportionate share of outstanding bonded indebtedness or
other obligations under Subsection (5)(a)(i) and for purposes of determining the allocation and
transfer of district assets under Subsection (5)(a)(iii), the board of trustees and the receiving
entity, or in cases where there is no receiving entity, the board and the sponsors of the petition
shall:
(i) engage engineering and accounting consultants chosen by the procedure provided in
Subsection (5)(d); provided however, that if the withdrawn area is not receiving service, an
engineering consultant need not be engaged; and
(ii) require the engineering and accounting consultants engaged under Subsection
(5)(b)(i) to communicate in writing to the board of trustees and the receiving entity, or in cases
where there is no receiving entity, the board and the sponsors of the petition the information
required by Subsections (5)(f) through (h).
(c) For purposes of this Subsection (5):
(i) "accounting consultant" means a certified public accountant or a firm of certified
public accountants with the expertise necessary to make the determinations required under
Subsection (5)(h); and
(ii) "engineering consultant" means a person or firm that has the expertise in the
engineering aspects of the type of system by which the withdrawn area is receiving service that is
necessary to make the determination required under Subsections (5)(f) and (g).
(d) (i) Unless the board of trustees and the receiving entity, or in cases where there is no
receiving entity, the board and the sponsors of the petition agree on an engineering consultant
and an accounting consultant, each consultant shall be chosen from a list of consultants provided
by the Consulting Engineers Council of Utah and the Utah Association of Certified Public
Accountants, respectively, as provided in this Subsection (5)(d).
(ii) A list under Subsection (5)(d)(i) may not include a consultant who has had a contract
for services with the district or the receiving entity during the two-year period immediately

before the list is provided to the local district.
(iii) Within 20 days of receiving the lists described in Subsection (5)(d)(i), the board of
trustees shall eliminate the name of one engineering consultant from the list of engineering
consultants and the name of one accounting consultant from the list of accounting consultants
and shall notify the receiving entity, or in cases where there is no receiving entity, the sponsors of
the petition in writing of the eliminations.
(iv) Within three days of receiving notification under Subsection (5)(d), the receiving
entity, or in cases where there is no receiving entity, the sponsors of the petition shall eliminate
another name of an engineering consultant from the list of engineering consultants and another
name of an accounting consultant from the list of accounting consultants and shall notify the
board of trustees in writing of the eliminations.
(v) The board of trustees and the receiving entity, or in cases where there is no receiving
entity, the board and the sponsors of the petition shall continue to alternate between them, each
eliminating the name of one engineering consultant from the list of engineering consultants and
the name of one accounting consultant from the list of accounting consultants and providing
written notification of the eliminations within three days of receiving notification of the previous
notification, until the name of only one engineering consultant remains on the list of engineering
consultants and the name of only one accounting consultant remains on the list of accounting
consultants.
(e) The requirement under Subsection (5)(b) to engage engineering and accounting
consultants does not apply if the board of trustees and the receiving entity, or in cases where
there is no receiving entity, the board and the sponsors of the petition agree on the allocations
that are the engineering consultant's responsibility under Subsection (5)(f) or the determinations
that are the accounting consultant's responsibility under Subsection (5)(h); provided however,
that if engineering and accounting consultants are engaged, the district and the receiving entity,
or in cases where there is no receiving entity, the district and the sponsors of the petition shall
equally share the cost of the engineering and accounting consultants.
(f) (i) The engineering consultant shall allocate the district assets between the district and

the receiving entity as provided in this Subsection (5)(f).
(ii) The engineering consultant shall allocate:
(A) to the district those assets reasonably needed by the district to provide to the area of
the district remaining after withdrawal the kind, level, and quality of service that was provided
before withdrawal; and
(B) to the receiving entity those assets reasonably needed by the receiving entity to
provide to the withdrawn area the kind and quality of service that was provided before
withdrawal.
(iii) If the engineering consultant determines that both the local district and the receiving
entity reasonably need a district asset to provide to their respective areas the kind and quality of
service provided before withdrawal, the engineering consultant shall:
(A) allocate the asset between the local district and the receiving entity according to their
relative needs, if the asset is reasonably susceptible of division; or
(B) allocate the asset to the local district, if the asset is not reasonably susceptible of
division.
(g) All district assets remaining after application of Subsection (5)(f) shall be allocated to
the local district.
(h) (i) The accounting consultant shall determine the withdrawn area's proportionate
share of any redemption premium and the principal of and interest on:
(A) the local district's revenue bonds that were outstanding at the time the petition was
filed;
(B) the local district's general obligation bonds that were outstanding at the time the
petition was filed; and
(C) the local district's general obligation bonds that:
(I) were outstanding at the time the petition was filed; and
(II) are treated as revenue bonds under Subsection (5)(i); and
(D) the district's bonds that were issued prior to the date the petition was filed to refund
the district's revenue bonds, general obligation bonds, or general obligation bonds treated as

revenue bonds.
(ii) For purposes of Subsection (5)(h)(i), the withdrawn area's proportionate share of
redemption premium, principal, and interest shall be the amount that bears the same relationship
to the total redemption premium, principal, and interest for the entire district that the average
annual gross revenues from the withdrawn area during the three most recent complete fiscal years
before the filing of the petition bears to the average annual gross revenues from the entire district
for the same period.
(i) For purposes of Subsection (5)(h)(i), a district general obligation bond shall be treated
as a revenue bond if:
(i) the bond is outstanding on the date the petition was filed; and
(ii) the principal of and interest on the bond, as of the date the petition was filed, had
been paid entirely from local district revenues and not from a levy of ad valorem tax.
(j) (i) Before the board of trustees of the local district files a resolution approving a
withdrawal, the receiving entity, or in cases where there is no receiving entity, the sponsors of the
petition shall irrevocably deposit government obligations, as defined in Subsection 11-27-2 (6),
into an escrow trust fund the principal of and interest on which are sufficient to provide for the
timely payment of the amount determined by the accounting consultant under Subsection (5)(h)
or in an amount mutually agreeable to the board of trustees of the local district and the receiving
entity, or in cases where there is no receiving entity, the board and the sponsors of the petition.
Notwithstanding Subsection 17B-2-610 (1), the board of trustees shall not be required to file a
resolution approving a withdrawal until the requirements for establishing and funding an escrow
trust fund in this Subsection (5)(j)(i) have been met; provided that, if the escrow trust fund has
not been established and funded within 180 days after the board of trustees passes a resolution
approving a withdrawal, the resolution approving the withdrawal shall be void.
(ii) Concurrently with the creation of the escrow, the receiving entity, or in cases where
there is no receiving entity, the sponsors of the petition shall provide to the board of trustees of
the local district:
(A) a written opinion of an attorney experienced in the tax-exempt status of municipal

bonds stating that the establishment and use of the escrow to pay the proportionate share of the
district's outstanding revenue bonds and general obligation bonds that are treated as revenue
bonds will not adversely affect the tax-exempt status of the bonds; and
(B) a written opinion of an independent certified public accountant verifying that the
principal of and interest on the deposited government obligations are sufficient to provide for the
payment of the withdrawn area's proportionate share of the bonds as provided in Subsection
(5)(h).
(iii) The receiving entity, or in cases where there is no receiving entity, the sponsors of
the petition shall bear all expenses of the escrow and the redemption of the bonds.
(iv) The receiving entity may issue bonds under Title 11, Chapter 14, [Utah Municipal
Bond] Local Government Bonding Act, and Title 11, Chapter 27, Utah Refunding Bond Act, to
fund the escrow.
(6) A requirement imposed by the board of trustees as a condition to withdrawal under
Subsection (5) shall, in addition to being expressed in the resolution, be reduced to a duly
authorized and executed written agreement between the parties to the withdrawal.
(7) An area that is the subject of a withdrawal petition under Section 17B-2-603 that
results in a board of trustees resolution denying the proposed withdrawal may not be the subject
of another withdrawal petition under Section 17B-2-603 for two years after the date of the board
of trustees resolution denying the withdrawal.
Section 73. Section 17B-4-1204 is amended to read:
17B-4-1204. Contesting the legality of resolution authorizing bonds -- Time limit --
Presumption.
(1) Any person may contest the legality of the resolution authorizing issuance of the
bonds or any provisions for the security and payment of the bonds for a period of 30 days after:
(a) publication of the resolution authorizing the bonds; or
(b) publication of a notice of bonds containing substantially the items required under
Subsection [ 11-14-21 (3)] 11-14-316 (2).
(2) After the 30-day period under Subsection (1), no lawsuit or other proceeding may be

brought contesting the regularity, formality, or legality of the bonds for any reason.
(3) In a lawsuit or other proceeding involving the question of whether a bond issued
under this part is valid or enforceable or involving the security for a bond, if a bond recites that
the agency issued the bond in connection with a redevelopment, economic development, or
education housing development:
(a) the bond shall be conclusively presumed to have been issued for that purpose; and
(b) the project area plan and project area shall be conclusively presumed to have been
properly formed, adopted, planned, located, and carried out in accordance with this chapter.
Section 74. Section 19-6-503 is amended to read:
19-6-503. Powers and duties of public entities.
Subject to the powers and rules of the department, the governing body of each public
entity may:
(1) supervise and regulate the collection, transportation, and disposition of all solid waste
generated within its jurisdiction;
(2) provide solid waste management facilities to handle adequately solid waste generated
or existing within or without its jurisdiction;
(3) assume, by agreement, responsibility for the collection and disposition of solid waste
whether generated within or without its jurisdictional boundaries;
(4) enter into short or long-term interlocal agreements with other public entities, with
public agencies as defined in Title 11, Chapter 13, Interlocal Cooperation Act, with private
persons or entities, or any combination of them, to provide for or operate solid waste
management facilities;
(5) levy and collect taxes, fees, and charges and require licenses as may be appropriate to
discharge its responsibility for the acquisition, construction, operation, maintenance, and
improvement of solid waste management facilities or any portion of them, including licensing
private collectors operating within its jurisdiction;
(6) require that all solid waste generated within its jurisdiction be delivered to a solid
waste management facility;

(7) control the right to collect, transport, and dispose of all solid waste generated within
its jurisdiction;
(8) agree that the sole and exclusive right to collect, transport, and dispose of solid waste
within its jurisdiction shall be assumed by any other public entity or entities, any private persons
or entities, or any combination of them, pursuant to Section 19-6-505 ;
(9) accept and disburse funds derived from federal or state grants or from private sources
or from moneys that may be appropriated by the Legislature for the acquisition, construction,
ownership, operation, maintenance, and improvement of solid waste management facilities;
(10) contract for the lease or purchase of land, facilities, and vehicles for the operation of
solid waste management facilities;
(11) establish policies for the operation of solid waste management facilities, including
hours of operation, character, and kind of wastes accepted at disposal sites, and other rules
necessary for the safety of the operating personnel;
(12) sell or contract for the sale, pursuant to short or long-term agreements, of any usable
materials, energy, fuel, or heat separated, extracted, recycled, or recovered from solid waste in a
solid waste management facility, on terms in its best interests, and to pledge, assign, or otherwise
convey as security for the payment of its bonds any revenues and receipts derived from the sale
or contract or from the operation and ownership of a solid waste management facility or an
interest in it;
(13) issue bonds pursuant to Title 11, Chapter 14, [Utah Municipal Bond] Local
Government Bonding Act; and
(14) issue industrial development revenue bonds pursuant to Title 11, Chapter 17, Utah
Industrial Facilities and Development Act, to pay the costs of financing projects consisting of
solid waste management facilities, as defined in Section 19-6-502 , on behalf of entities that
constitute the users of a solid waste management facility project within the meaning of Section
11-17-2 , and agree to construct and operate or to provide for the construction and operation of a
solid waste management facility project, which project shall manage the solid waste of one or
more public or private entities, all pursuant to contracts and other arrangements provided for in

the proceedings pursuant to which the bonds are issued. In addition to the authority to issue
bonds contained in Title 11, Chapter 17, Utah Industrial Facilities and Development Act, bonds
may be issued pursuant to the authority contained in this subsection to pay the cost of
establishing reserves to pay principal and interest on the bonds as provided for in the proceedings
pursuant to which the bonds are issued.
Section 75. Section 19-6-505 is amended to read:
19-6-505. Long-term agreements for joint action -- Construction, acquisition, or
sale of interest in management facilities -- Issuance of bonds.
(1) (a) Two or more public entities, which for the purposes of this section shall only
include any political subdivision of the state, the state and its agencies, and the United States and
its agencies, may enter into long-term agreements with one another pursuant to Title 11, Chapter
13, Interlocal Cooperation Act, and any one or more public entities may enter into long-term
agreements with any private entity or entities for joint or cooperative action related to the
acquisition, construction, ownership, operation, maintenance, and improvement of solid waste
management facilities, regardless of whether the facilities are owned or leased by a public entity
or entities, private entity or entities, or combination of them and pursuant to which solid waste of
one or more public entities, any private entity or entities, or combination of them, are made
available for solid waste management pursuant to the terms, conditions, and consideration
provided in the agreement.
(b) Any payments made by a public entity for services received under the agreement are
not an indebtedness of the public entity within the meaning of any constitutional or statutory
restriction, and no election is necessary for the authorization of the agreement.
(c) Any public entity or any public entity in combination with a private entity agreeing to
make solid waste management facilities available may, in the agreement, agree to make available
to other public entities a specified portion of the capacity of the solid waste management
facilities, without regard to its future need of the specified capacity for its own use and may in the
agreement agree to increase the capacity of its solid waste management facilities from time to
time, as necessary, in order to take care of its own needs and to perform its obligations to the

other parties to the agreement.
(2) (a) Two or more public entities or any one or more public entities together with any
private entity or entities may construct or otherwise acquire joint interests in solid waste
management facilities, or any part of them, for their common use, or may sell to any other public
or private entity or entities a partial interest or interests in its solid waste management facility.
(b) Any public entity otherwise qualifying under Title 11, Chapter 14, [Utah Municipal
Bond] Local Government Bonding Act or Title 11, Chapter 17, Utah Industrial Facilities and
Development Act may issue its bonds pursuant to these acts for the purpose of acquiring a joint
interest in solid waste management facilities, or any part thereof, whether the joint interest is to
be acquired through construction of new facilities or the purchase of an interest in existing
facilities.
Section 76. Section 20A-1-102 is amended to read:
20A-1-102. Definitions.
As used in this title:
(1) "Active voter" means a registered voter who has not been classified as an inactive
voter by the county clerk.
(2) "Automatic tabulating equipment" means apparatus that automatically examines and
counts votes recorded on paper ballots or ballot cards and tabulates the results.
(3) "Ballot" means the cardboard, paper, or other material upon which a voter records his
votes and includes ballot cards, paper ballots, and secrecy envelopes.
(4) "Ballot card" means a ballot that can be counted using automatic tabulating
equipment.
(5) "Ballot label" means the cards, papers, booklet, pages, or other materials that contain
the names of offices and candidates and statements of ballot propositions to be voted on and
which are used in conjunction with ballot cards.
(6) "Ballot proposition" means opinion questions specifically authorized by the
Legislature, constitutional amendments, initiatives, referenda, and judicial retention questions
that are submitted to the voters for their approval or rejection.

(7) "Board of canvassers" means the entities established by Sections 20A-4-301 and
20A-4-306 to canvass election returns.
(8) "Bond election" means an election held for the [sole] purpose of approving or
rejecting the proposed issuance of bonds by a government entity.
(9) "Book voter registration form" means voter registration forms contained in a bound
book that are used by election officers and registration agents to register persons to vote.
(10) "By-mail voter registration form" means a voter registration form designed to be
completed by the voter and mailed to the election officer.
(11) "Canvass" means the review of election returns and the official declaration of
election results by the board of canvassers.
(12) "Canvassing judge" means an election judge designated to assist in counting ballots
at the canvass.
(13) "Convention" means the political party convention at which party officers and
delegates are selected.
(14) "Counting center" means one or more locations selected by the election officer in
charge of the election for the automatic counting of ballots.
(15) "Counting judge" means a judge designated to count the ballots during election day.
(16) "Counting poll watcher" means a person selected as provided in Section 20A-3-201
to witness the counting of ballots.
(17) "Counting room" means a suitable and convenient private place or room,
immediately adjoining the place where the election is being held, for use by the counting judges
to count ballots during election day.
(18) "County executive" has the meaning as provided in Subsection 68-3-12 (2).
(19) "County legislative body" has the meaning as provided in Subsection 68-3-12 (2).
(20) "County officers" means those county officers that are required by law to be elected.
(21) "Election" means a regular general election, a municipal general election, a
statewide special election, a local special election, a regular primary election, a municipal
primary election, and a special district election.

(22) "Election Assistance Commission" means the commission established by Public
Law 107-252, the Help America Vote Act of 2002.
(23) "Election cycle" means the period beginning on the first day persons are eligible to
file declarations of candidacy and ending when the canvass is completed.
(24) "Election judge" means each canvassing judge, counting judge, and receiving judge.
(25) "Election officer" means:
(a) the lieutenant governor, for all statewide ballots;
(b) the county clerk or clerks for all county ballots and for certain [special district and
school district] ballots and elections as provided in Section 20A-5-400.5 ;
(c) the municipal clerk for all municipal ballots and for certain [special district and
school district] ballots and elections as provided in Section 20A-5-400.5 ; [and]
(d) the special district clerk or chief executive officer for [all special district ballots that
are not part of a statewide, county, or municipal ballot.] certain ballots and elections as provided
in Section 20A-5-400.5 ; and
(e) the business administrator or superintendent of a school district for certain ballots or
elections as provided in Section 20A-5-400.5.
(26) "Election official" means any election officer, election judge, or satellite registrar.
(27) "Election results" means, for bond elections, the count of those votes cast for and
against the bond proposition plus any or all of the election returns that the board of canvassers
may request.
[(27)] (28) "Election returns" includes the pollbook, all affidavits of registration, the
military and overseas absentee voter registration and voting certificates, one of the tally sheets,
any unprocessed absentee ballots, all counted ballots, all excess ballots, all unused ballots, all
spoiled ballots, the ballot disposition form, and the total votes cast form.
[(28)] (29) "Electronic voting system" means a system in which a voting device is used
in conjunction with ballots so that votes recorded by the voter are counted and tabulated by
automatic tabulating equipment.
[(29)] (30) "Inactive voter" means a registered voter who has been sent the notice

required by Section 20A-2-306 and who has failed to respond to that notice.
[(30)] (31) "Inspecting poll watcher" means a person selected as provided in this title to
witness the receipt and safe deposit of voted and counted ballots.
[(31)] (32) "Judicial office" means the office filled by any judicial officer.
[(32)] (33) "Judicial officer" means any justice or judge of a court of record or any
county court judge.
[(33)] (34) "Local election" means a regular municipal election, a local special election, a
special district election, and a bond election.
[(34)] (35) "Local political subdivision" means a county, a municipality, a special
district, or a local school district.
[(35)] (36) "Local special election" means a special election called by the governing body
of a local political subdivision in which all registered voters of the local political subdivision
may vote.
[(36)] (37) "Municipal executive" means:
(a) the city commission, city council, or town council in the traditional management
arrangement established by Title 10, Chapter 3, Part 1, Governing Body;
(b) the mayor in the council-mayor optional form of government defined in Section
[ 10-3-1209 ] 10-3-101 ; and
(c) the manager in the council-manager optional form of government defined in Section
[ 10-3-1209 ] 10-3-101 .
[(37)] (38) "Municipal general election" means the election held in municipalities and
special districts on the first Tuesday after the first Monday in November of each odd-numbered
year for the purposes established in Section 20A-1-202 .
[(38)] (39) "Municipal legislative body" means:
(a) the city commission, city council, or town council in the traditional management
arrangement established by Title 10, Chapter 3, Part 1, Governing Body;
(b) the municipal council in the council-mayor optional form of government defined in
Section [ 10-3-1209 ] 10-3-101 ; and

(c) the municipal council in the council-manager optional form of government defined in
Section [ 10-3-1209 ] 10-3-101 .
[(39)] (40) "Municipal officers" means those municipal officers that are required by law
to be elected.
[(40)] (41) "Municipal primary election" means an election held to nominate candidates
for municipal office.
[(41)] (42) "Official ballot" means the ballots distributed by the election officer to the
election judges to be given to voters to record their votes.
[(42)] (43) "Official endorsement" means:
(a) the information on the ballot that identifies:
(i) the ballot as an official ballot;
(ii) the date of the election; and
(iii) the facsimile signature of the election officer; and
(b) the information on the ballot stub that identifies:
(i) the election judge's initials; and
(ii) the ballot number.
[(43)] (44) "Official register" means the book furnished election officials by the election
officer that contains the information required by Section 20A-5-401 .
[(44)] (45) "Paper ballot" means a paper that contains:
(a) the names of offices and candidates and statements of ballot propositions to be voted
on; and
(b) spaces for the voter to record his vote for each office and for or against each ballot
proposition.
[(45)] (46) "Political party" means an organization of registered voters that has qualified
to participate in an election by meeting the requirements of Title 20A, Chapter 8, Political Party
Formation and Procedures.
[(46)] (47) "Polling place" means the building where residents of a voting precinct vote
or where absentee voting is conducted.

[(47)] (48) "Position" means a square, circle, rectangle, or other geometric shape on a
ballot in which the voter marks his choice.
[(48)] (49) "Posting list" means a list of registered voters within a voting precinct.
[(49)] (50) "Proof of identity" means some form of photo identification, such as a driver
license or identification card, that establishes a person's identity.
[(50)] (51) "Proof of residence" means some official document or form, such as a driver
license or utility bill that establishes a person's residence.
[(51)] (52) "Provisional ballot" means a ballot voted provisionally by a person:
(a) whose name is not listed on the official register at the polling place; or
(b) whose legal right to vote is challenged as provided in this title.
[(52)] (53) "Provisional ballot envelope" means an envelope printed in the form required
by Section 20A-6-105 that is used to identify provisional ballots and to provide information to
verify a person's legal right to vote.
[(53)] (54) "Primary convention" means the political party conventions at which
nominees for the regular primary election are selected.
[(54)] (55) "Protective counter" means a separate counter, which cannot be reset, that is
built into a voting machine and records the total number of movements of the operating lever.
[(55)] (56) "Qualify" or "qualified" means to take the oath of office and begin performing
the duties of the position for which the person was elected.
[(56)] (57) "Receiving judge" means the election judge that checks the voter's name in
the official register, provides the voter with a ballot, and removes the ballot stub from the ballot
after the voter has voted.
[(57)] (58) "Registration days" means the days designated in Section 20A-2-203 when a
voter may register to vote with a satellite registrar.
[(58)] (59) "Registration form" means a book voter registration form and a by-mail voter
registration form.
[(59)] (60) "Regular ballot" means a ballot that is not a provisional ballot.
[(60)] (61) "Regular general election" means the election held throughout the state on the

first Tuesday after the first Monday in November of each even-numbered year for the purposes
established in Section 20A-1-201 .
[(61)] (62) "Regular primary election" means the election on the fourth Tuesday of June
of each even-numbered year, at which candidates of political parties and nonpolitical groups are
voted for nomination.
[(62)] (63) "Resident" means a person who resides within a specific voting precinct in
Utah.
[(63)] (64) "Sample ballot" means a mock ballot similar in form to the official ballot
printed and distributed as provided in Section 20A-5-405 .
[(64)] (65) "Satellite registrar" means a person appointed under Section 20A-5-201 to
register voters and perform other duties.
[(65)] (66) "Scratch vote" means to mark or punch the straight party ticket and then mark
or punch the ballot for one or more candidates who are members of different political parties.
[(66)] (67) "Secrecy envelope" means the envelope given to a voter along with the ballot
into which the voter places the ballot after he has voted it in order to preserve the secrecy of the
voter's vote.
[(67)] (68) "Special district" means those local government entities created under the
authority of Title 17A.
[(68)] (69) "Special district officers" means those special district officers that are
required by law to be elected.
[(69)] (70) "Special election" means an election held as authorized by Section
20A-1-204 .
[(70)] (71) "Spoiled ballot" means each ballot that:
(a) is spoiled by the voter;
(b) is unable to be voted because it was spoiled by the printer or the election judge; or
(c) lacks the official endorsement.
[(71)] (72) "Statewide special election" means a special election called by the governor
or the Legislature in which all registered voters in Utah may vote.

[(72)] (73) "Stub" means the detachable part of each ballot.
[(73)] (74) "Substitute ballots" means replacement ballots provided by an election officer
to the election judges when the official ballots are lost or stolen.
[(74)] (75) "Ticket" means each list of candidates for each political party or for each
group of petitioners.
[(75)] (76) "Transfer case" means the sealed box used to transport voted ballots to the
counting center.
[(76)] (77) "Vacancy" means the absence of a person to serve in any position created by
statute, whether that absence occurs because of death, disability, disqualification, resignation, or
other cause.
[(77)] (78) "Valid write-in candidate" means a candidate who has qualified as a write-in
candidate by following the procedures and requirements of this title.
[(78)] (79) "Voter" means a person who meets the requirements for voting in an election,
meets the requirements of election registration, is registered to vote, and is listed in the official
register book.
[(79)] (80) "Voting area" means the area within six feet of the voting booths, voting
machines, and ballot box.
[(80)] (81) "Voting booth" means the space or compartment within a polling place that is
provided for the preparation of ballots and includes the voting machine enclosure or curtain.
[(81)] (82) "Voting device" means:
(a) an apparatus in which ballot cards are used in connection with a punch device for
piercing the ballots by the voter;
(b) a device for marking the ballots with ink or another substance; or
(c) any other method for recording votes on ballots so that the ballot may be tabulated by
means of automatic tabulating equipment.
[(82)] (83) "Voting machine" means a machine designed for the sole purpose of
recording and tabulating votes cast by voters at an election.
[(83)] (84) "Voting poll watcher" means a person appointed as provided in this title to

witness the distribution of ballots and the voting process.
[(84)] (85) "Voting precinct" means the smallest voting unit established as provided by
law within which qualified voters vote at one polling place.
[(85)] (86) "Watcher" means a voting poll watcher, a counting poll watcher, and an
inspecting poll watcher.
[(86)] (87) "Western States Presidential Primary" means the election established in Title
20A, Chapter 9, Part 8.
[(87)] (88) "Write-in ballot" means a ballot containing any write-in votes.
[(88)] (89) "Write-in vote" means a vote cast for a person whose name is not printed on
the ballot according to the procedures established in this title.
Section 77. Section 20A-3-202 is amended to read:
20A-3-202. Challenges -- Recorded in official register and in pollbook.
(1) (a) When any person applies for a ballot or when a person offers a ballot for deposit
in the ballot box, the person's right to vote in that voting precinct and in that election may be
orally challenged by an election judge or any challenger orally stating the challenged voter's
name and the basis for the challenge.
(b) A person may challenge another person's right to vote by alleging that:
(i) the voter is not the person whose name appears in the official register and under
which name the right to vote is claimed;
(ii) the voter is not a resident of Utah;
(iii) the voter is not a citizen of the United States;
(iv) the voter has not or will not have resided in Utah for 30 days immediately before the
date of the election;
(v) the voter does not live in the voting precinct;
(vi) the voter does not live within the geographic boundaries of the entity holding the
election;
(vii) the voter's principal place of residence is not in the voting precinct;
(viii) the voter's principal place of residence is not in the geographic boundaries of the

election area;
(ix) the voter has voted before in the election;
(x) the voter is not at least 18 years old;
(xi) the voter is involuntarily confined or incarcerated in jail or prison and was not a
resident of the entity holding the election before the voter was confined or incarcerated;
(xii) the voter is a convicted felon and is incarcerated for the commission of a felony; or
(xiii) in a regular primary election, the voter does not meet the political party affiliation
criteria established by the political party whose ballot the voter seeks to vote.
(2) (a) The election judges shall give the voter a ballot and allow the voter to vote if:
(i) the person challenged signs a written affidavit certifying that he meets all the
requirements for voting; and
(ii) the election judge determines that the person challenged is registered to vote and, in a
regular primary election, meets the political party affiliation criteria established by the political
party whose ballot the voter seeks to vote.
(b) The election judges may not give the voter a ballot or allow the voter to vote if:
(i) the person challenged refuses to sign the written affidavit; or
[(ii) the election judge determines that the person challenged is not registered to vote; or]
[(iii)] (ii) in a regular primary election, the election judge determines that the person
challenged does not meet the political party affiliation criteria established by the political party
whose ballot the voter seeks to vote and is unwilling or unable to take the steps authorized by law
to comply with those criteria.
(c) (i) It is unlawful for any person to sign an affidavit certifying that he meets all the
requirements for voting when that person knows he does not meet at least one of those
requirements.
(ii) Any person who violates this Subsection (2)(c) is guilty of a class B misdemeanor.
(3) (a) Any person may challenge the right to vote of any person whose name appears on
the posting list by filing a written signed statement identifying the challenged voter's name and
the basis for the challenge with the county clerk on the Friday before the election during regular

business hours.
(b) The person challenging a person's right to vote shall allege one or more of the
grounds established in Subsection (1)(b) as the basis for the challenge.
(c) The county clerk shall:
(i) carefully preserve the written challenges;
(ii) write in the appropriate official register opposite the name of any person for whom
the county clerk received a written challenge, the words "To be challenged"; and
(iii) transmit the written challenges to election judges of that voting precinct.
(d) On election day, the election judges shall raise the written challenge with the voter
before giving the voter a ballot.
(e) If the person challenged takes an oath before any of the election judges that the
grounds of the challenge are false, the judges shall allow the person to vote.
(f) If the person applying to vote does not meet the legal requirements to vote, or refuses
to take the oath, the election judges may not deliver a ballot to him.
(4) The election judges shall record all challenges in the official register and on the
challenge sheets in the pollbook.
(5) If the person challenged under Subsection (3) voted an absentee ballot, the county
clerk shall submit the name of the voter and the challenge to the voter to the county attorney, or
the district attorney in counties with a prosecution district, for investigation and prosecution for
voter fraud.
Section 78. Section 20A-3-304.1 is amended to read:
20A-3-304.1. Election officer to provide absentee ballot information and status.
(1) As used in this section:
(a) "Absentee ballot record" means the information about the existence and status of
absentee ballot requests required by this section.
(b) "Qualified absentee ballot application" means an absentee ballot application filed
under Section 20A-3-304 from a voter who the [county clerk] election officer determines is
eligible to receive an absentee ballot.

(2) (a) Each [county clerk] election officer shall maintain an absentee ballot record in the
[county clerk's] election officer's office.
(b) The absentee ballot record is a public record under Title 63, Chapter 2, Government
Records Access and Management Act.
(3) The [county clerk] election officer shall ensure that the absentee ballot record
contains, for each voting precinct:
(a) the name and address of each person who has filed a qualified absentee ballot
application;
(b) the date that the application was received; and
(c) the current status of each qualified absentee ballot application including specifically:
(i) the date that the absentee ballot was mailed to the voter; and
(ii) the date that the voted absentee ballot was received by the [county clerk] election
officer.
(4) (a) Notwithstanding the time limits for response to a request for records under
Section 63-2-204 or the time limits for a request for records established in any [county]
ordinance, the [county clerk] election officer shall ensure that the information required by this
section is recorded and made available to the public no later than one business day after its
receipt in the [clerk's] election officer's office.
(b) Notwithstanding the fee requirements of Section 63-2-203 or the fee requirements
established in any [county] ordinance, the [clerk] election officer shall make copies of the
absentee ballot record available to the public for the actual cost of production or copying.
Section 79. Section 20A-4-202 is amended to read:
20A-4-202. Election officers -- Disposition of ballots.
(1) (a) Upon receipt of the election returns from an election judge, the election officer
shall:
(i) ensure that the election judge has provided all of the ballots and election returns;
(ii) inspect the ballots and election returns to ensure that they are sealed; [and]
(iii) (A) for paper ballots, deposit and lock the ballots and election returns in a safe and

secure place; or
(B) for punch card ballots[,]:
(I) count the ballots; and
(II) deposit and lock the ballots and election returns in a safe and secure place[.]; and
(iv) for bond elections, provide a copy of the election results to the board of canvassers
of the local political subdivision that called the bond election.
(b) Inspecting poll watchers appointed as provided in Section 20A-3-201 may be present
and observe the election officer's receipt, inspection, and deposit of the ballots and election
returns.
(2) Each election officer shall:
(a) preserve ballots for 22 months after the election or until the time has expired during
which the ballots could be used in an election contest;
(b) package and seal a true copy of the ballot label used in each voting precinct;
(c) preserve all other official election returns for at least 22 months after an election; and
(d) after that time, destroy them without opening or examining them.
(3) (a) The election officer shall package and retain all tabulating cards and other
materials used in the programming of the automatic tabulating equipment[;].
(b) The election officer:
(i) may access these tabulating cards and other materials;
(ii) may make copies of these materials and make changes to the copies;
(iii) may not alter or make changes to the materials themselves; and
(iv) within 22 months after the election in which they were used, may dispose of those
materials or retain them.
(4) (a) If an election contest is begun within 12 months, the election officer shall:
(i) keep the ballots and election returns unopened and unaltered until the contest is
complete; or
(ii) surrender the ballots and election returns to the custody of the court having
jurisdiction of the contest when ordered or subpoenaed to do so by that court.

(b) When all election contests arising from an election are complete, the election officer
shall either:
(i) retain the ballots and election returns until the time for preserving them under this
section has run; or
(ii) destroy the ballots and election returns remaining in his custody without opening or
examining them if the time for preserving them under this section has run.
Section 80. Section 20A-4-301 is amended to read:
20A-4-301. Board of canvassers.
(1) (a) Each county legislative body is the board of county canvassers for:
(i) the county [and for]; and
(ii) each special district whose election is conducted by the county.
(b) (i) Except as provided in Subsection (1)(b)(ii), the board of county canvassers shall
meet to canvass the returns at the usual place of meeting of the county legislative body, at a date
and time determined by the county clerk that is no sooner than seven days after the election and
no later than 14 days after the election.
(ii) When canvassing returns for the Western States Presidential Primary, the board of
county canvassers shall meet to canvass the returns at the usual place of meeting of the county
legislative body, at noon on the Thursday after the election.
(c) If one or more of the county legislative body fails to attend the meeting of the board
of county canvassers, the remaining members shall replace the absent member by appointing in
the order named:
(i) the county treasurer;
(ii) the county assessor; or
(iii) the county sheriff.
(d) The board of county canvassers shall always consist of three acting members.
(e) The county clerk is the clerk of the board of county canvassers.
(2) (a) The mayor and the municipal legislative body are the board of municipal
canvassers for the municipality.

(b) The board of municipal canvassers shall meet to canvass the returns at the usual place
of meeting of the municipal legislative body:
(i) for canvassing of returns from a municipal general election, no sooner than seven days
after the election and no later than 14 days after the election; or
(ii) for canvassing of returns from a municipal primary election, no sooner than three
days after the election and no later than seven days after the election.
(3) (a) [This part does not apply to bond elections.] The legislative body of the entity
authorizing a bond election is the board of canvassers for each bond election.
(b) [Persons responsible for canvassing bond elections] The board of canvassers for the
bond election shall comply with the canvassing procedures and requirements of [Title 11,
Chapter 14, Utah Municipal Bond Act] Section 11-14-207 .
Section 81. Section 20A-4-401 is amended to read:
20A-4-401. Recounts -- Procedure.
(1) (a) (i) For any regular primary, regular general, or municipal general election, or the
Western States Presidential primary, when any candidate loses by not more than a total of one
vote per voting precinct, the candidate may file a request for a recount within seven days after the
canvass with:
(A) the municipal clerk, if the election is a municipal election;
(B) the special district clerk, if the election is a special district election;
(C) the county clerk, for races or ballot propositions voted on entirely within a single
county; or
(D) the lieutenant governor, for statewide races and ballot propositions and for
multicounty races and ballot propositions.
(ii) For any municipal primary election, when any candidate loses by not more than a
total of one vote per voting precinct, the candidate may file a request for a recount with the
appropriate election officer within three days after the canvass.
(b) The election officer shall:
(i) supervise the recount;

(ii) recount all ballots cast for that office;
(iii) reexamine all unopened absentee ballots to ensure compliance with Chapter 3, Part
3, [Voting By Absent or Physically Disabled Voters] Absentee Voting; and
(iv) declare elected the person receiving the highest number of votes on the recount.
(2) (a) Any ten voters who voted in an election when any ballot proposition or bond
proposition was on the ballot may file a request for a recount with the appropriate election officer
within seven days of the canvass.
(b) The election officer shall:
(i) supervise the recount;
(ii) recount all ballots cast for that ballot proposition or bond proposition;
(iii) reexamine all unopened absentee ballots to ensure compliance with Chapter 3, Part
3, [Voting By Absent or Physically Disabled Voters] Absentee Voting; and
(iv) declare the ballot proposition or bond proposition to have "passed" or "failed" based
upon the results of the recount.
(c) Proponents and opponents of the ballot proposition or bond proposition may
designate representatives to witness the recount.
(d) The [person or entity] voters requesting the recount shall pay the costs of the recount.
(3) Costs incurred by recount under Subsection (1) may not be assessed against the
person requesting the recount.
(4) (a) Upon completion of the recount, the election officer shall immediately convene
the board of canvassers.
(b) The board of canvassers shall:
(i) canvass the election returns for the race or [ballot] proposition that was the subject of
the recount; and
(ii) with the assistance of the election officer, prepare and sign the report required by
Section 20A-4-304 or Section 20A-4-306 .
(c) If the recount is for a statewide or multicounty race or for a statewide [ballot]
proposition, the board of county canvassers shall prepare and transmit a separate report to the

lieutenant governor as required by Subsection 20A-4-304 (3).
(d) The canvassers' report prepared as provided in this Subsection (4) is the official result
of the race or [ballot] proposition that is the subject of the recount.
Section 82. Section 20A-4-402 is amended to read:
20A-4-402. Election contests -- Grounds.
(1) The election or nomination of any person to any public office, and the declared result
of the vote on any ballot proposition or bond proposition submitted to a vote of the people may
be contested according to the procedures established in this part only:
(a) for malconduct, fraud, or corruption on the part of the judges of election at any
polling place, or of any board of canvassers, or any judge or member of the board sufficient to
change the result;
(b) when the person declared elected was not eligible for the office at the time of the
election;
(c) when the person declared elected has:
(i) given or offered to any registered voter, judge, or canvasser of the election any bribe
or reward in money, property, or anything of value for the purpose of influencing the election; or
(ii) committed any other offense against the elective franchise;
(d) when illegal votes have been received or legal votes have been rejected at the polls
sufficient to change the result;
(e) for any error of any board of canvassers or judges of election in counting the votes or
declaring the result of the election, if the error would change the result;
(f) when the election result would change because a sufficient number of ballots
containing uncorrected errors or omissions have been received at the polls;
(g) when the candidate declared elected is ineligible to serve in the office to which the
candidate was elected;
(h) when an election judge or clerk was a party to malconduct, fraud, or corruption
sufficient to change the result of the election; and
(i) for any other cause that shows that another person was legally elected.

(2) Any irregularity or improper conduct by the election judges does not void an election
unless the irregularity or improper conduct would result in the election of a person who did not
receive the highest number of legal votes.
(3) When any election held for any office is contested because of any irregularity or
improper conduct on the part of a judge of any voting precinct, a court, upon proof of the
irregularity or improper conduct may not set aside the election unless the irregularity or improper
conduct would change the result for that office.
Section 83. Section 20A-4-403 is amended to read:
20A-4-403. Election contest -- Petition and response.
(1) (a) In contesting the results of all elections, except for primary elections[,] and bond
elections, a registered voter shall contest the right of any person declared elected to any office by
filing a verified written complaint with the district court of the county in which he resides within
40 days after the canvass.
(b) The complaint shall include:
(i) the name of the party contesting the election;
(ii) a statement that the party is a registered voter in the jurisdiction in which the election
was held;
(iii) the name of the person whose right to the office is contested;
(iv) the office to which that person was ostensibly elected;
(v) one or more of the grounds for an election contest specified in Section 20A-4-402 ;
(vi) the person who was purportedly elected to the office as respondent; and
(vii) if the reception of illegal votes or the rejection of legal votes is alleged as a ground
for the contest, the name and address of all persons who allegedly cast illegal votes or whose
legal vote was rejected.
(c) When the reception of illegal votes or the rejection of legal votes is alleged as a cause
of contest, it is sufficient to state generally that:
(i) illegal votes were given in one or more specified voting precincts to a person whose
election is contested, which, if taken from him, would reduce the number of his legal votes below

the number of legal votes given to some other person for the same office; or
(ii) that legal votes for another person were rejected, which, if counted, would raise the
number of legal votes for that person above the number of legal votes cast for the person whose
election is contested.
(d) (i) The court may not take or receive evidence of any of the votes described in
Subsection (1)(c) unless the party contesting the election delivers to the opposite party, at least
three days before the trial, a written list of the number of contested votes and by whom the
contested votes were given or offered, which he intends to prove at trial.
(ii) The court may not take or receive any evidence of contested votes except those that
are specified in that list.
(2) (a) In contesting the results of a primary election, when contesting the petition
nominating an independent candidate, or when challenging any person, election officer, election
official, board, or convention for failing to nominate a person, a registered voter shall contest the
right of any person declared nominated to any office by filing a verified written complaint within
ten days from the date of the primary election, filing of the petition, or date of the convention
with:
(i) the district court of the county in which he resides if he is contesting a nomination
made only by voters from that county; or
(ii) the Utah Supreme Court, if he is contesting a nomination made by voters in more
than one county.
(b) The complaint shall include:
(i) the name of the party contesting the nomination;
(ii) a statement that the contesting party is a registered voter in the jurisdiction in which
the election was held;
(iii) the name of the person whose right to nomination is contested or the name of the
person who failed to have their name placed in nomination;
(iv) the office to which that person was nominated or should have been nominated;
(v) one or more of the grounds for an election contest specified in Subsection (1);

(vi) the person who was purportedly nominated to the office as respondent; and
(vii) if the reception of illegal votes or the rejection of legal votes is alleged as a ground
for the contest, the name and address of all persons who allegedly cast illegal votes or whose
legal vote was rejected.
(c) When the reception of illegal votes or the rejection of legal votes is alleged as a cause
of contest, it is sufficient to state generally that:
(i) illegal votes were given to a person whose election is contested, which, if taken from
him, would reduce the number of his legal votes below the number of legal votes given to some
other person for the same office; or
(ii) legal votes for another person were rejected, which, if counted, would raise the
number of legal votes for that person above the number of legal votes cast for the person whose
election is contested.
(d) (i) The court may not take or receive evidence of any the votes described in
Subsection (2)(c), unless the party contesting the election delivers to the opposite party, at least
three days before the trial, a written list of the number of contested votes and by whom the
contested votes were given or offered, which he intends to prove at trial.
(ii) The court may not take or receive any evidence of contested votes except those that
are specified in that list.
(3) (a) In contesting the results of a bond election, a registered voter shall contest the
validity of the declared results by filing a verified written complaint with the district court of the
county in which he resides within 40 days after the date of the official finding entered under
Section 11-14-207 .
(b) The complaint shall include:
(i) the name of the party contesting the election;
(ii) a statement that the party is a registered voter in the jurisdiction in which the election
was held;
(iii) the bond proposition that is the subject of the contest;
(iv) one or more of the grounds for an election contest specified in Section 20A-4-402 ;

and
(v) if the reception of illegal votes or the rejection of legal votes is alleged as a ground
for the contest, the name and address of all persons who allegedly cast illegal votes or whose
legal vote was rejected.
(c) When the reception of illegal votes or the rejection of legal votes is alleged as a cause
of contest, it is sufficient to state generally that:
(i) illegal votes were counted in one or more specified voting precincts which, if taken
out of the count, would change the declared result of the vote on the proposition; or
(ii) legal votes were rejected in one or more specified voting precincts, which, if counted,
would change the declared result of the vote on the proposition.
(d) (i) The court may not take or receive evidence of any of the votes described in
Subsection (3)(c) unless the party contesting the election delivers to the opposite party, at least
three days before the trial, a written list of the number of contested votes and by whom the
contested votes were given or offered, which he intends to prove at trial.
(ii) The court may not take or receive any evidence of contested votes except those that
are specified in that list.
[(3)] (4) The court may not reject any statement of the grounds of contest or dismiss the
proceedings because of lack of form, if the grounds of the contest are alleged with such certainty
as will advise the defendant of the particular proceeding or cause for which the election is
contested.
[(4)] (5) (a) The petitioner shall serve a copy of the petition on the respondent.
(b) (i) If the petitioner cannot obtain personal service of the petition on the respondent,
the petitioner may serve the respondent by leaving a copy of the petition with the clerk of the
court with which the petition was filed.
(ii) The clerk shall make diligent inquiry and attempt to inform the respondent that he
has five days to answer the complaint.
(c) The respondent shall answer the petition within five days after the service.
(d) If the reception of illegal votes or the rejection of legal votes is alleged as a ground

for the contest, the defendant shall set forth in the answer the name and address of all persons
whom the defendant believes were properly or improperly admitted or denied the vote.
(e) If the answer contains a counterclaim, the petitioner shall file a reply within ten days
after service of the counterclaim.
[(5)] (6) (a) The provisions of this Subsection [(5)] (6) provide additional requirements
that apply to municipal election contests that are in addition to the other requirements of this
section governing election contest.
(b) Municipal election contests shall be filed, tried, and determined in the district court of
the county in which the municipality is located.
(c) (i) As a condition precedent to filing a municipal election contest, the petitioner shall
file a written affidavit of intention to contest the election with the clerk of the court within seven
days after the votes are canvassed.
(ii) The affidavit shall include:
(A) the petitioner's name;
(B) the fact that the petitioner is a qualified voter of the municipality;
(C) the respondent's name;
(D) the elective office contested;
(E) the time of election; and
(F) the grounds for the contest.
(d) (i) Before the district court takes jurisdiction of a municipal election contest, the
petitioner shall file a bond with the clerk of the court with the sureties required by the court.
(ii) The bond shall name the respondent as obligee and be conditioned for the payment of
all costs incurred by the respondent if the respondent prevails.
Section 84. Section 20A-5-400.5 is amended to read:
20A-5-400.5. Election officer for bond and leeway elections -- Billing.
[(1) When a school district holds a voted leeway election or a bond election, and when a
special district holds a bond election, the county clerk, municipal clerk, or both the county clerk
and municipal clerk shall conduct and administer those elections as provided in this section.]

[(2) (a)] (1) When a voted leeway or bond election is held on the regular general election
date or regular primary election date, the county clerk shall serve as the election officer to
conduct and administer that election.
[(b)] (2) (a) When a voted leeway or bond election is held on the municipal general
election date or [municipal primary election date] any other election date permitted for special
elections under Section 20A-1-204 , and the [school district or special district] local political
subdivision calling the election is entirely within the boundaries of the unincorporated county,
the county clerk shall serve as the election officer to conduct and administer that election subject
to Subsection (3).
[(c)] (b) When a voted leeway or bond election is held on the municipal general election
date or [municipal primary election date] any other election date permitted for special elections
under Section 20A-1-204 , and the [school district or special district] local political subdivision
calling the election is entirely within the boundaries of a municipality, the municipal clerk for
that municipality shall, except as provided in Subsection (3), serve as the election officer to
conduct and administer that election.
[(d)] (c) When a voted leeway or bond election is held on the municipal general election
date or [municipal primary election date] any other election date permitted for special elections
under Section 20A-1-204 , and the [school district or special district] local political subdivision
calling the election extends beyond the boundaries of a single municipality:
(i) except as provided in Subsection (3), the municipal clerk shall serve as the election
officer to conduct and administer the election for those portions of the [school district or special
district] local political subdivision where the municipal general election or [municipal primary]
other election is being held; and
(ii) except as provided in Subsection (3), the county clerk shall serve as the election
officer to conduct and administer the election for the unincorporated county and for those
portions of any municipality where no municipal general election or [municipal primary] other
election is being held.
(3) When a voted leeway or bond election is held on a date when no other election, other

than another voted leeway or bond election, is being held in the entire area comprising the
municipality calling the voted leeway or bond election:
(a) the clerk or chief executive officer of a special district or the business administrator
or superintendent of the school district, as applicable, shall serve as the election officer to
conduct and administer the bond election for those portions of the municipality in which no other
election, other than another voted leeway or bond election, is being held, unless the special
district or school district has designated the county clerk, municipal clerk, or both, to serve as the
election officer; and
(b) the county clerk, municipal clerk, or both, as determined by the municipality holding
the bond election, shall serve as the election officer to conduct and administer the bond election
for those portions of the municipality in which another election, other than another voted leeway
or bond election is being held.
[(3)] (4) (a) In conducting elections under this section:
(i) the [school district or special district] local political subdivision shall provide and pay
for election notices; and
(ii) the [county clerk, the municipal clerk, or both] election officer shall determine
polling locations[,] and compile [and], prepare [the ballots], and count the ballots[, and canvass
the vote].
(b) The county clerk, the municipal clerk, or both shall:
(i) establish fees for conducting voted leeway and bond elections for [school districts and
special districts] local political subdivisions; and
(ii) bill each [school district and special district] local political subdivision for the cost of
conducting the voted leeway or bond election.
(5) An election officer administering and conducting a voted leeway or bond election is
authorized to appoint or employ agents and professional services to assist in conducting and
administering the voted leeway or bond election.
(6) The election officer in a voted leeway or bond election shall conduct its procedures
under the direction of the local political subdivision calling the voted leeway or bond election.

Section 85. Section 20A-5-401 is amended to read:
20A-5-401. Official register and posting book -- Preparation -- Contents.
(1) (a) Before the registration days for each regular general, municipal general, regular
primary, municipal primary, or Western States Presidential Primary election, each county clerk
shall prepare an official register and posting list of voters for each voting precinct that will
participate in the election.
(b) The county clerk shall ensure that the official register and posting list are bound or
loose leaf books prepared for the alphabetical entry of names and ruled in columns of suitable
dimensions to provide for the following entries:
(i) registered voter's name;
(ii) party affiliation;
(iii) grounds for challenge;
(iv) name of person challenging a voter;
(v) ballot numbers, primary, November, special;
(vi) date of birth;
(vii) place of birth;
(viii) place of current residence;
(ix) street address;
(x) zip code; and
(xi) space for the voter to sign his name for each election.
(c) When preparing the official register and posting list for the Western States
Presidential Primary, the county clerk shall include:
(i) a column to record the name of the political party whose ballot the voter voted; and
(ii) a column for the election judge to record changes in the voter's party affiliation.
(d) When preparing the official register and posting list for any regular general election,
regular primary election, or election for federal office, the county clerk shall include:
(i) a column that indicates if the voter is required to show identification before voting;
(ii) a column for the election judge to record the provisional envelope ballot number for

voters who receive a provisional ballot; and
(iii) a space for the election judge to record the type of proof of identity and the type of
proof of residence provided by voters who receive a provisional ballot.
(2) (a) (i) For regular and municipal elections, primary elections, regular municipal
elections, special district elections, and bond elections, the county clerk shall make an official
register and posting list only for voting precincts affected by the primary, municipal, special
district, or bond election.
(ii) If a polling place to be used in a bond election serves both voters residing in the local
political subdivision calling the bond election and voters residing outside of that local political
subdivision, the official register shall designate whether each voter resides in or outside of the
local political subdivision.
[(ii)] (iii) Each county clerk, with the assistance of the clerk of each affected special
district, shall provide a detailed map or an indication on the registration list or other means to
enable an election judge to determine the voters entitled to vote at an election of special district
officers.
(b) Municipalities shall pay the costs of making the official register and posting list for
municipal elections.
Section 86. Section 20A-6-301 is amended to read:
20A-6-301. Paper ballots -- Regular general election.
(1) Each election officer shall ensure that:
(a) all ballots furnished for use at the regular general election contain no captions or
other endorsements except as provided in this section;
(b) (i) the ballot contains a ballot stub at least one inch wide, placed across the top of the
ballot, and divided from the rest of ballot by a perforated line;
(ii) the ballot number and the words "Judge's Initial ____" are printed on the stub; and
(iii) ballot stubs are numbered consecutively;
(c) immediately below the perforated ballot stub, the following endorsements are printed
in 18-point bold type:

(i) "Official Ballot for ____ County, Utah";
(ii) the date of the election; and
(iii) a facsimile of the signature of the county clerk and the words "county clerk";
(d) each ticket is placed in a separate column on the ballot in the order determined by the
election officer with the party emblem, followed by the party name, at the head of the column;
(e) the party name or title is printed in capital letters not less than 1/4 of an inch high;
(f) a circle 1/2 inch in diameter is printed immediately below the party name or title, and
the top of the circle is placed not less than two inches below the perforated line;
(g) unaffiliated candidates and candidates not affiliated with a registered political party
are listed in one column, without a party circle, with the following instructions printed at the
head of the column: "All candidates not affiliated with a political party are listed below. They
are to be considered with all offices and candidates listed to the left. Only one vote is allowed
for each office.";
(h) the columns containing the lists of candidates, including the party name and device,
are separated by heavy parallel lines;
(i) the offices to be filled are plainly printed immediately above the names of the
candidates for those offices;
(j) the names of candidates are printed in capital letters, not less than 1/8 nor more than
1/4 of an inch high in heavy-faced type not smaller than ten-point, between lines or rules 3/8 of
an inch apart;
(k) a square with sides measuring not less than 1/4 of an inch in length is printed at the
right of the name of each candidate;
(l) for the offices of president and vice president and governor and lieutenant governor,
one square with sides measuring not less than 1/4 of an inch in length is printed opposite a
double bracket enclosing the right side of the names of the two candidates;
(m) immediately to the right of the unaffiliated ticket on the ballot, the ballot contains a
write-in column long enough to contain as many written names of candidates as there are persons
to be elected with:

(i) the offices to be filled printed above the blank spaces on the ticket; and
(ii) the words "Write-In Voting Column" printed at the head of the column without a 1/2
inch circle;
(n) when required, the ballot includes a nonpartisan ticket placed immediately to the right
of the write-in ticket with the word "NONPARTISAN" in reverse type in an 18-point solid rule
running vertically the full length of the nonpartisan ballot copy; and
(o) constitutional amendments or other questions submitted to the vote of the people, are
printed on the ballot after the list of candidates.
(2) Each election officer shall ensure that:
(a) each person nominated by any political party or group of petitioners is placed on the
ballot:
(i) under the party name and emblem, if any; or
(ii) under the title of the party or group as designated by them in their certificates of
nomination or petition, or, if none is designated, then under some suitable title;
(b) the names of all unaffiliated candidates that qualify as required in Title 20A, Chapter
9, Part 5, Candidates not Affiliated with a Party, are placed on the ballot;
(c) the names of the candidates for president and vice president are used on the ballot
instead of the names of the presidential electors; and
(d) the ballots contain no other names.
(3) When the ballot contains a nonpartisan section, the election officer shall ensure that:
(a) the designation of the office to be filled in the election and the number of candidates
to be elected are printed in type not smaller than eight-point;
(b) the words designating the office are printed flush with the left-hand margin;
(c) the words, "Vote for one" or "Vote for two or more" extend to the extreme right of
the column;
(d) the nonpartisan candidates are grouped according to the office for which they are
candidates;
(e) the names in each group are placed in alphabetical order with the surnames last,

except for candidates for the State Board of Education and local school boards;
(f) the names of candidates for the State Board of Education are placed on the ballot as
certified by the lieutenant governor under Section 20A-14-105 ;
(g) if candidates for membership on a local board of education were selected in a primary
election, the name of the candidate who received the most votes in the primary election is listed
first on the ballot;
(h) if candidates for membership on a local board of education were not selected in the
primary election, the names of the candidates are listed on the ballot in the order determined by a
lottery conducted by the county clerk; and
(i) each group is preceded by the designation of the office for which the candidates seek
election, and the words, "Vote for one" or "Vote for two or more," according to the number to be
elected.
(4) Each election officer shall ensure that:
(a) proposed amendments to the Utah Constitution are listed on the ballot under the
heading "Constitutional Amendment Number __" with the number of the constitutional
amendment as assigned under Section 20A-7-103 placed in the blank;
(b) propositions submitted to the voters by the Utah Legislature are listed on the ballot
under the heading "State Proposition Number __" with the number of the state proposition as
assigned under Section 20A-7-103 placed in the blank;
(c) propositions submitted to the voters by a county are listed on the ballot under the
heading "County Proposition Number __" with the number of the county proposition as assigned
by the county legislative body placed in the blank;
(d) propositions submitted to the voters by a school district are listed on the ballot under
the heading "School District Proposition Number __" with the number of the school district
proposition as assigned by the county legislative body placed in the blank;
(e) state initiatives that have qualified for the ballot are listed on the ballot under the
heading "Citizen's State Initiative Number __" with the number of the state initiative as assigned
by Section 20A-7-209 placed in the blank;

(f) county initiatives that have qualified for the ballot are listed on the ballot under the
heading "Citizen's County Initiative Number __" with the number of the county initiative as
assigned under Section 20A-7-508 placed in the blank;
(g) state referenda that have qualified for the ballot are listed on the ballot under the
heading "Citizen's State Referendum Number __" with the number of the state referendum as
assigned under Sections 20A-7-209 and 20A-7-308 placed in the blank; [and]
(h) county referenda that have qualified for the ballot are listed on the ballot under the
heading "Citizen's County Referendum Number __" with the number of the county referendum as
assigned under Section 20A-7-608 placed in the blank[.]; and
(i) bond propositions that have qualified for the ballot are listed on the ballot under the
title assigned to each bond proposition under Section 11-14-206 .
Section 87. Section 20A-6-303 is amended to read:
20A-6-303. Machine-counted ballots for regular general elections.
(1) Each election officer shall ensure that:
(a) copy on the ballot labels are arranged in approximately the same order as paper
ballots;
(b) the titles of offices and the names of candidates are printed in vertical columns or in a
series of separate pages;
(c) if pages are used, the pages placed on the voting device are of sufficient number to
include, after the list of candidates:
(i) the names of candidates for judicial offices and any other nonpartisan offices; and
(ii) any ballot propositions submitted to the voters for their approval or rejection;
(d) the ballot labels include a voting square or position where the voter may record a
straight party ticket vote for all the candidates of one party by one mark or punch;
(e) the tickets are printed on the ballot label in the order determined by the county clerk;
(f) the office titles are printed above or at the side of the names of candidates so as to
indicate clearly the candidates for each office and the number to be elected;
(g) the party designation of each candidate is printed to the right or below the candidate's

name; and
(h) (i) if possible, all candidates for one office are grouped in one column or upon one
page;
(ii) if all candidates for one office cannot be listed in one column or grouped upon one
page:
(A) the ballot label is clearly marked to indicate that the list of candidates is continued on
the following column or page; and
(B) approximately the same number of names are printed in each column or on each
page; and
(i) arrows are used to indicate the place to vote for each candidate and on each measure.
(2) Each election officer shall ensure that:
(a) proposed amendments to the Utah Constitution are listed on the ballot label under the
heading "Constitutional Amendment Number __" with the number of the constitutional
amendment as assigned under Section 20A-7-103 placed in the blank;
(b) propositions submitted to the voters by the Utah Legislature are listed on the ballot
label under the heading "State Proposition Number __" with the number of the state proposition
as assigned under Section 20A-7-103 placed in the blank;
(c) propositions submitted to the voters by a county are listed on the ballot label under
the heading "County Proposition Number __" with the number of the county proposition as
assigned by the county legislative body placed in the blank;
(d) propositions submitted to the voters by a school district are listed on the ballot label
under the heading "School District Proposition Number __" with the number of the school
district proposition as assigned by the county legislative body placed in the blank;
(e) state initiatives that have qualified for the ballot are listed on the ballot label under
the heading "Citizen's State Initiative Number __" with the number of the state initiative as
assigned under Section 20A-7-209 placed in the blank;
(f) county initiatives that have qualified for the ballot are listed on the ballot label under
the heading "Citizen's County Initiative Number __" with the number of the county initiative as

assigned under Section 20A-7-508 placed in the blank;
(g) state referenda that have qualified for the ballot are listed on the ballot label under the
heading "Citizen's State Referendum Number __" with the number of the state referendum as
assigned under Sections 20A-7-209 and 20A-7-308 placed in the blank; [and]
(h) county referenda that have qualified for the ballot are listed on the ballot label under
the heading "Citizen's County Referendum Number __" with the number of the county
referendum as assigned under Section 20A-7-608 placed in the blank[.]; and
(i) bond propositions that have qualified for the ballot are listed on the ballot label under
the title assigned to each bond proposition under Section 11-14-206 .
Section 88. Section 20A-6-402 is amended to read:
20A-6-402. Ballots for regular municipal elections.
(1) Each election officer shall ensure, for paper ballots at municipal general elections,
that:
(a) the names of the two candidates who received the highest number of votes for mayor
in the municipal primary are placed upon the ballot;
(b) if no municipal primary election was held, the names of the candidates who filed
declarations of candidacy for municipal offices are placed upon the ballot;
(c) for other offices:
(i) twice the number of candidates as there are positions to be filled are certified as
eligible for election in the municipal general election from those candidates who received the
greater number of votes in the primary election; and
(ii) the names of those candidates are placed upon the municipal general election ballot;
(d) propositions submitted to the voters by the municipality are listed on the ballot under
the heading "City (or Town) Proposition Number __" with the number of the proposition as
assigned by the municipal legislative body placed in the blank;
(e) municipal initiatives that have qualified for the ballot are listed on the ballot under
the heading "Citizen's City (or Town) Initiative Number __" with the number of the municipal
initiative as assigned by Section 20A-7-508 placed in the blank; [and]

(f) municipal referenda that have qualified for the ballot are listed on the ballot under the
heading "Citizen's City (or Town) Referendum Number __" with the number of the municipal
referendum as assigned by Section 20A-7-608 placed in the blank[.]; and
(g) bond propositions that have qualified for the ballot are listed on the ballot under the
title assigned to each bond proposition under Section 11-14-206 .
(2) Each election officer shall ensure that:
(a) (i) the ballot contains a perforated ballot stub at least one inch wide, placed across the
top of the ballot;
(ii) the ballot number and the words "Judge's Initial ____" are printed on the stub; and
(iii) ballot stubs are numbered consecutively;
(b) immediately below the perforated ballot stub, the following endorsements are printed
in 18-point bold type:
(i) "Official Ballot for ____ (City or Town), Utah";
(ii) the date of the election; and
(iii) a facsimile of the signature of the election officer and the election officer's title in
eight-point type; and
(c) immediately below the election officer's title, two one-point parallel horizontal rules
separate endorsements from the rest of the ballot;
(d) immediately below the horizontal rules, an "Instructions to Voters" section is printed
in ten-point bold type that states: "To vote for a candidate, place a cross (X) in the square
following the name(s) of the person(s) you favor as the candidate(s) for each respective office."
followed by two one-point parallel rules;
(e) after the rules, the designation of the office for which the candidates seek election is
printed flush with the left-hand margin and the words: "Vote for one" or "Vote for two or more"
are printed to extend to the extreme right of the column in ten-point bold type, followed by a
hair-line rule;
(f) after the hair-line rule, the names of the candidates are printed in heavy face type
between lines or rules 3/8 inch apart, alphabetically according to surnames with surnames last

and grouped according to the office that they seek;
(g) a square with sides not less than 1/4 inch long is printed to the right of the names of
the candidates;
(h) following the name of the last candidate for each office, the ballot contains a write-in
space for each elective office; and
(i) the candidate groups are separated from each other by one light and one heavy line or
rule.
(3) When a municipality has chosen to nominate candidates by convention or committee,
the election officer shall ensure that the party name is included with the candidate's name on the
ballot.
Section 89. Section 31A-22-502 is amended to read:
31A-22-502. Employee groups.
(1) As used in this section:
(a) "Employees" includes:
(i) for one or more affiliated corporations, proprietorships, or partnerships under
common control, their:
(A) officers;
(B) managers;
(C) retired employees; and
(D) individual proprietors or partners; and
(ii) for a trusteeship, if their duties are primarily connected with the trusteeship:
(A) trustees;
(B) employees of trustees; or
(C) both Subsection (1)(a)(ii)(A) and (B).
(b) "Employer" includes a Utah public agency.
(c) (i) "Utah public agency" means a public institution that:
(A) derives its authority from this state; and
(B) is not privately owned.

(ii) "Utah public agency" includes:
(A) a [municipality] local political subdivision as defined in [Subsection 11-14-1 (1)]
Section 11-14-102;
(B) the state;
(C) a department or agency of the state; and
(D) all public educational institutions.
(2) The lives of a group of individuals may be insured under a policy:
(a) issued as policyholder, to:
(i) an employer; or
(ii) the trustees of a fund established by an employer;
(b) insuring employees of the employer for the benefit of persons other than the
employer; and
(c) subject to the requirements of Subsections (3) through (5).
(3) (a) All the employer's employees or all of any class of employees of the employer
shall be eligible for insurance under the policy described in Subsection (2).
(b) A policy issued to insure the employees of a public body may include elected or
appointed officials.
(4) A Utah public agency may pay or authorize the payment out of the Utah public
agency's corporate revenue, the premiums required to maintain the group insurance in force.
(5) (a) The premiums for the policy described in Subsection (2) shall be paid by the
policyholders:
(i) from the employer's funds;
(ii) funds contributed by the insured employees; or
(iii) both the funds described in Subsections (5)(a)(i) and (ii).
(b) Except as provided under Section 31A-22-512 , a policy on which no part of the
premium is contributed by the insured employees shall insure all eligible employees.
Section 90. Section 53A-2-105 is amended to read:
53A-2-105. Transfer of school property -- Indebtedness on transferred property.

(1) If a transfer of a portion of one school district to another school district is approved
under Section 53A-2-104 , the state superintendent and the superintendents and presidents of the
boards of education of each of the affected school districts shall determine the basis for a transfer
of all school property reasonably and fairly allocable to that portion being transferred.
(2) (a) Title to property transferred vests in the transferee board of education.
(b) The transfer of a school building that is in operation at the time of determination shall
be made at the close of a fiscal year.
(c) The transfer of all other school property shall be made five days after approval of the
transfer of territory under Section 53A-2-104 .
(3) (a) The individuals referred to in Subsection (1) shall determine the portion of
bonded indebtedness and other indebtedness of the transferor board for which the transferred
property remains subject to the levy of taxes to pay a proportionate share of the outstanding
indebtedness of the transferor board.
(b) This is done by:
(i) determining the amount of the outstanding bonded indebtedness and other
indebtedness of the transferor board of education;
(ii) determining the total taxable value of the property of the transferor district and the
taxable value of the property to be transferred; and
(iii) calculating the portion of the indebtedness of the transferor board for which the
transferred portion retains liability.
(4) (a) The agreement reflecting these determinations takes effect upon being filed with
the State Board of Education.
(b) The transferred property remains subject to the levy of taxes to pay a proportionate
share of the outstanding indebtedness of the transferor school board.
(c) The transferee school board may assume the obligation to pay the proportionate share
of the transferor school board's indebtedness that has been determined under Subsection (3) to be
the obligation of the transferred portion by the approval of a resolution by a majority of the
qualified electors of the transferee school district at an election called and held for that purpose

under Title 11, Chapter 14, [Utah Municipal Bond] Local Government Bonding Act.
(5) If the transferee school district assumes the obligation to pay this proportionate share
of the transferor school board's indebtedness, the transferee school board shall levy a tax in the
whole of the transferee district, including the transferred portion, sufficient to pay the assumed
indebtedness, and shall turn over the proceeds of the tax to the business administrator of the
transferor board.
(6) If the transferee school board does not assume this obligation, the transferee school
board shall levy a tax on the transferred territory sufficient to pay the proportionate share of the
indebtedness determined under this section, and shall turn over the proceeds of the tax to the
business administrator of the transferor board.
(7) For the purposes of school districts affected by repealed laws governing the
annexation of an unincorporated area of a school district by a city which included what was
formerly known as a city school district, transitions of unincorporated areas and property from
the transferor district to the transferee district in progress on the effective date of this act shall
revert to the boundaries and ownership prior to the initiation of annexation and may then proceed
under this section and Section 53A-2-104 .
Section 91. Section 53A-18-101 is amended to read:
53A-18-101. School district tax anticipation notes.
(1) A local school board may borrow money in anticipation of the collection of taxes or
other revenue of the school district so long as it complies with Title 11, Chapter 14, [Utah
Municipal Bond] Local Government Bonding Act.
(2) The board may incur indebtedness under this section for any purpose for which
district funds may be expended, but not in excess of the estimated district revenues for the
current school year.
(3) Revenues include all revenues of the district from the state or any other source.
(4) The district may incur the indebtedness prior to imposing or collecting the taxes or
receiving the revenues. The indebtedness bears interest at the lowest obtainable rate or rates.
Section 92. Section 53A-18-102 is amended to read:

53A-18-102. Additional indebtedness -- Election.
A local school board may require the qualified electors of the district to vote on a
proposition as to whether to incur indebtedness, subject to conditions provided in Title 11,
Chapter 14, [Utah Municipal Bond] Local Government Bonding Act, under the following
circumstances:
(1) if the debts of the district are equal to school taxes and other estimated revenues for
the school year, and it is necessary to create and incur additional indebtedness in order to
maintain and support schools within the district; or
(2) the local school board determines it advisable to issue school district bonds to
purchase school sites, buildings, or furnishings or to improve existing school property.
Section 93. Section 53A-21-104 is amended to read:
53A-21-104. School Building Revolving Account -- Access to the account.
(1) There is created a nonlapsing "School Building Revolving Account" administered
within the Uniform School Fund by the state superintendent of public instruction in accordance
with rules adopted by the State Board of Education.
(2) Monies received by a school district from the School Building Revolving Account
may not exceed the district's bonding limit minus its outstanding bonds.
(3) In order to receive monies from the account, a school district must do the following:
(a) levy a tax of at least .0024 for capital outlay and debt service;
(b) contract with the state superintendent of public instruction to repay the monies, with
interest at a rate established by the state superintendent, within five years of their receipt, using
future state building monies or local revenues or both;
(c) levy sufficient ad valorem taxes under Section [ 11-14-19 ] 11-14-310 to guarantee
annual loan repayments, unless the state superintendent of public instruction alters the payment
schedule to improve a hardship situation; and
(d) meet any other condition established by the State Board of Education pertinent to the
loan.
(4) (a) The state superintendent shall establish a committee, including representatives

from state and local education entities, to:
(i) review requests by school districts for loans under this section; and
(ii) make recommendations regarding approval or disapproval of the loan applications to
the state superintendent.
(b) If the committee recommends approval of a loan application under Subsection
(4)(a)(ii), the committee's recommendation shall include:
(i) the recommended amount of the loan;
(ii) the payback schedule; and
(iii) the interest rate to be charged.
(5) (a) There is established within the School Building Revolving Account the Charter
School Building Subaccount.
(b) The Charter School Building Subaccount shall consist of:
(i) money appropriated to the subaccount by the Legislature;
(ii) money received from the repayment of loans made from the subaccount; and
(iii) interest earned on monies in the subaccount.
(c) The state superintendent of public instruction shall make loans to charter schools
from the Charter School Building Subaccount to pay for the costs of constructing or renovating
charter school buildings.
(6) (a) The state superintendent of public instruction shall establish a committee, which
shall include individuals who have expertise or experience in finance, real estate, and charter
school administration, one of whom shall be nominated by the governor to:
(i) review requests by charter schools for loans under this section; and
(ii) make recommendations regarding approval or disapproval of the loan applications to
the state superintendent.
(b) If the committee recommends approval of a loan application under Subsection
(6)(a)(ii), the committee's recommendation shall include:
(i) the recommended amount of the loan;
(ii) the payback schedule; and

(iii) the interest rate to be charged.
Section 94. Section 53A-28-302 is amended to read:
53A-28-302. State financial assistance intercept mechanism -- State treasurer duties
-- Interest and penalty provisions.
(1) (a) If one or more payments on bonds are made by the state treasurer as provided in
Section 53A-28-301 , the state treasurer shall:
(i) immediately intercept any payments from the Uniform School Fund or from any other
source of operating monies provided by the state to the board that issued the bonds that would
otherwise be paid to the board by the state; and
(ii) apply the intercepted payments to reimburse the state for payments made pursuant to
the state's guaranty until all obligations of the board to the state arising from those payments,
including interest and penalties, are paid in full.
(b) The state has no obligation to the board or to any person or entity to replace any
monies intercepted under authority of Subsection (1)(a).
(2) The board that issued bonds for which the state has made all or part of a debt service
payment shall:
(a) reimburse all monies drawn by the state treasurer on its behalf;
(b) pay interest to the state on all monies paid by the state from the date the monies were
drawn to the date they are repaid at a rate not less than the average prime rate for national money
center banks plus 1%; and
(c) pay all penalties required by this chapter.
(3) (a) The state treasurer shall establish the reimbursement interest rate after considering
the circumstances of any prior draws by the board on the state, market interest and penalty rates,
and the cost of funds, if any, that were required to be borrowed by the state to make payment on
the bonds.
(b) The state treasurer may, after considering the circumstances giving rise to the failure
of the board to make payment on its bonds in a timely manner, impose on the board a penalty of
not more than 5% of the amount paid by the state pursuant to its guaranty for each instance in

which a payment by the state is made.
(4) (a) (i) If the state treasurer determines that amounts obtained under this section will
not reimburse the state in full within one year from the state's payment of a board's scheduled
debt service payment, the state treasurer shall pursue any legal action, including mandamus,
against the board to compel it to:
(A) levy and provide property tax revenues to pay debt service on its bonds when due as
required by Title 11, Chapter 14, [Utah Municipal Bond] Local Government Bonding Act; and
(B) meet its repayment obligations to the state.
(ii) In pursuing its rights under this Subsection (4)(a), the state shall have the same
substantive and procedural rights under Title 11, Chapter 14, [Utah Municipal Bond] Local
Government Bonding Act, as would a holder of the bonds of a board.
(b) The attorney general shall assist the state treasurer in these duties.
(c) The board shall pay the attorney's fees, expenses, and costs of the state treasurer and
the attorney general.
(5) (a) Except as provided in Subsection (5)(c), any board whose operating funds were
intercepted under this section may replace those funds from other board monies or from ad
valorem property taxes, subject to the limitations provided in this Subsection (5).
(b) A board may use ad valorem property taxes or other monies to replace intercepted
funds only if the ad valorem property taxes or other monies were derived from:
(i) taxes originally levied to make the payment but which were not timely received by the
board;
(ii) taxes from a special levy made to make the missed payment or to replace the
intercepted monies;
(iii) monies transferred from the capital outlay fund of the board or the undistributed
reserve, if any, of the board; or
(iv) any other source of money on hand and legally available.
(c) Notwithstanding the provisions of Subsections (5)(a) and (b), a board may not replace
operating funds intercepted by the state with monies collected and held to make payments on

bonds if that replacement would divert monies from the payment of future debt service on the
bonds and increase the risk that the state's guaranty would be called upon a second time.
Section 95. Section 54-9-103 is amended to read:
54-9-103. Public power entity authority regarding common facilities --
Determination of needs -- Agreement requirements -- Ownership interest.
(1) (a) Notwithstanding Title 11, Chapter 13, Interlocal Cooperation Act, and
Subsection[ 11-14-1 (1)] 11-14-103 (2)(k), and in addition to all other powers conferred on public
power entities, a public power entity may:
(i) plan, finance, construct, acquire, operate, own, and maintain an undivided interest in
common facilities;
(ii) participate in and enter into agreements with one or more public power entities or
power utilities; and
(iii) enter into contracts and agreements as may be necessary or appropriate for the joint
planning, financing, construction, operation, ownership, or maintenance of common facilities.
(b) (i) Before entering into an agreement providing for common facilities, the governing
body of each public power entity shall determine the needs of the public power entity for electric
power and energy based on engineering studies and reports.
(ii) In determining the future electric power and energy requirements of a public power
entity, the governing body shall consider:
(A) the economies and efficiencies of scale to be achieved in constructing or acquiring
common facilities for the generation and transmission of electric power and energy;
(B) the public power entity's need for reserve and peaking capacity, and to meet
obligations under pooling and reserve sharing agreements reasonably related to the needs of the
public power entity for power and energy;
(C) the estimated useful life of the common facilities;
(D) the estimated time necessary for the planning, financing, construction, and
acquisition of the common facilities and the estimated timing of the need for an additional power
supply; and

(E) the reliability and availability of existing or alternate power supply sources and the
cost of those existing or alternate power supply sources.
(2) (a) Each agreement providing for common facilities shall:
(i) contain provisions not inconsistent with this chapter that the governing body of the
public power entity determines to be in the interests of the public power entity, including:
(A) the purposes of the agreement;
(B) the duration of the agreement;
(C) the method of appointing or employing the personnel necessary in connection with
the common facilities;
(D) the method of financing the common facilities, including the apportionment of costs
of construction and operation;
(E) the ownership interests of the owners in the common facilities and other property
used or useful in connection with the common facilities and the procedures for disposition of the
common facilities and other property when the agreement expires or is terminated or when the
common facilities are abandoned, decommissioned, or dismantled;
(F) any agreement of the parties prohibiting or restricting the alienation or partition of the
undivided interests of an owner in the common facilities;
(G) the construction and repair of the common facilities, including, if the parties agree, a
determination that a power utility or public power entity may construct or repair the common
facilities as agent for all parties to the agreement;
(H) the administration, operation, and maintenance of the common facilities, including, if
the parties agree, a determination that a power utility or public power entity may administer,
operate, and maintain the common facilities as agent for all parties to the agreement;
(I) the creation of a committee of representatives of the parties to the agreement;
(J) if the parties agree, a provision that if any party defaults in the performance or
discharge of its obligations with respect to the common facilities, the other parties may perform
or assume, pro rata or otherwise, the obligations of the defaulting party and may, if the defaulting
party fails to remedy the default, succeed to or require the disposition of the rights and interests

of the defaulting party in the common facilities;
(K) provisions for indemnification of construction, operation, and administration agents,
for completion of construction, for handling emergencies, and for allocation of output of the
common facilities among the parties to the agreement according to the ownership interests of the
parties;
(L) methods for amending and terminating the agreement; and
(M) any other matter, not inconsistent with this chapter, determined by the parties to the
agreement to be necessary and proper;
(ii) clearly disclose the ownership interest of each party;
(iii) provide for an equitable method of allocating operation, repair, and maintenance
costs of the common facilities; and
(iv) be approved or ratified by resolution of the governing body of the public power
entity.
(b) A provision under Subsection (2)(a)(i)(F) in an agreement providing for common
facilities under this Subsection (2) is not subject to any law restricting covenants against
alienation or partition.
(c) Each committee created under Subsection (2)(a)(i)(I) in an agreement providing for
common facilities under this Subsection (2) shall have the powers, not inconsistent with this
chapter, regarding the construction and operation of the common facilities that the agreement
provides.
(d) (i) The ownership interest of a public power entity in the common facilities may not
be less than the proportion of the funds or the value of property supplied by it for the acquisition,
construction, and operation of the common facilities.
(ii) Each public power entity shall own and control the same proportion of the electrical
output from the common facilities as its ownership interest in them.
(3) Notwithstanding any other provision of this chapter, an interlocal entity may not act
in a manner inconsistent with any provision of the agreement under which it was created.
Section 96. Section 54-9-106 is amended to read:

54-9-106. Funding -- Power sales contracts -- Revenue bonds -- Fee in lieu of ad
valorem property taxes -- Bond issues -- Public purpose.
(1) A public power entity participating in common facilities under this chapter may
furnish money and provide property, both real and personal, and, in addition to any other
authority now existing, may issue and sell, either at public or privately negotiated sale, general
obligation bonds or revenue bonds, pledging either the revenues of its entire electric system or
only its interest or share of the revenues derived from the common facilities in order to pay its
respective share of the costs of the planning, financing, acquisition, construction, repair, and
replacement of common facilities.
(2) (a) Capacity or output derived by a public power entity from its ownership share of
common facilities not then required by the public power entity for its own use and for the use of
its customers may be sold or exchanged for a consideration, for a period, and upon other terms
and conditions as may be determined by the parties prior to the sale and as embodied in a power
sales contract.
(b) Any revenues arising under a power sales contract under Subsection (2)(a) may be
pledged by the public power entity to the payment of revenue bonds issued to pay its respective
share of the costs of the common facilities.
(c) (i) As used in this Subsection (2)(c), "nonexempt purchaser" means a purchaser that
is not exempt from property taxes under Utah Constitution Article XIII, Section 2.
(ii) (A) Each power sales contract between a public power entity and a nonexempt
purchaser shall contain a provision requiring the nonexempt purchaser to pay an annual fee to the
public power entity in lieu of ad valorem property taxes.
(B) The amount of the fee in lieu of ad valorem property taxes under Subsection
(2)(c)(ii)(A) shall be based on the taxable value of the public power entity's percentage
ownership of the common facilities used to produce the capacity or output that the public power
entity sells to or exchanges with the nonexempt purchaser.
(iii) The public power entity shall pay over to the county treasurer each fee in lieu of ad
valorem property taxes that it receives from a nonexempt purchaser for distribution in the same

manner as other ad valorem tax revenues.
(iv) This Subsection (2)(c) does not apply to a public power entity to the extent that its
interest in common facilities is subject to or exempt from the fee in lieu of ad valorem property
taxes under Section 11-13-302 .
(3) A public power entity acquiring or owning an undivided interest in common facilities
may contract with a county to pay, solely from the revenues derived from the interest of the
public power entity in the common facilities, to the county or counties in which the common
facilities are located, an annual fee in lieu of ad valorem property taxes based upon the taxable
value of the percentage of the ownership share of the public power entity in the common
facilities, which fee in lieu of ad valorem property taxes shall be paid over by the public power
entity to the county treasurer of the county or counties in which the common facilities are located
for distribution as per distribution of other ad valorem tax revenues.
(4) (a) Bonds issued by a city or town shall be issued under the applicable provisions of
Title 11, Chapter 14, [Utah Municipal Bond] Local Government Bonding Act, authorizing the
issuance of bonds for the acquisition and construction of electric public utility properties by cities
or towns.
(b) Bonds or other debt instruments issued by an interlocal entity shall be issued under
Title 11, Chapter 13, Interlocal Cooperation Act, or other applicable law.
(5) All moneys paid or property supplied by a public power entity for the purpose of
carrying out powers conferred by this chapter are declared to be for a public purpose.
Section 97. Section 59-7-601 is amended to read:
59-7-601. Credit of interest income from state and federal securities.
(1) There shall be allowed as a credit against the tax an amount equal to 1% of the gross
interest income included in state taxable income from:
(a) bonds, notes, or other evidences of indebtedness issued by the state and its agencies
and instrumentalities, and bonds, notes, or other evidences of indebtedness of any political
subdivision as described in Section [ 11-14-14.5 ] 11-14-303 ; and
(b) stocks, notes, or obligations issued by, or guaranteed by the United States

Government, or any of its agencies and instrumentalities as defined under federal law.
(2) Amounts otherwise qualifying for the credit, but not allowable because the credit
exceeds the tax, may be carried back three years or may be carried forward five years as a credit
against the tax. Such carryover credits shall be applied against the tax before the application of
the credits earned in the current year and on a first-earned first-used basis.
Section 98. Section 59-12-603 is amended to read:
59-12-603. County tax -- Bases -- Rates -- Use of revenues -- Collection -- Adoption
of ordinance required -- Administration -- Distribution -- Enactment or repeal of tax or tax
rate change -- Effective date -- Notice requirements.
(1) In addition to any other taxes, a county legislative body may, as provided in this part,
impose a tax as follows:
(a) (i) a county legislative body of any county may impose a tax of not to exceed 3% on
all short-term leases and rentals of motor vehicles not exceeding 30 days, except for leases and
rentals of motor vehicles made for the purpose of temporarily replacing a person's motor vehicle
that is being repaired pursuant to a repair or an insurance agreement;
(ii) beginning on or after January 1, 1999, a county legislative body of any county
imposing a tax under Subsection (1)(a)(i) may, in addition to imposing the tax under Subsection
(1)(a)(i), impose a tax of not to exceed 4% on all short-term leases and rentals of motor vehicles
not exceeding 30 days, except for leases and rentals of motor vehicles made for the purpose of
temporarily replacing a person's motor vehicle that is being repaired pursuant to a repair or an
insurance agreement;
(b) a county legislative body of any county may impose a tax of not to exceed 1% of all
sales of prepared foods and beverages that are sold by restaurants; and
(c) a county legislative body of any county may impose a tax of not to exceed .5% on
charges for the accommodations and services described in Subsection 59-12-103 (1)(i).
(2) The revenue from the imposition of the taxes provided for in Subsections (1)(a)
through (c) may be used for the purposes of financing tourism promotion, and the development,
operation, and maintenance of tourist, recreation, cultural, and convention facilities as defined in

Section 59-12-602 .
(3) The tax imposed under Subsection (1)(c) shall be in addition to the tax imposed
under Part 3, Transient Room Tax, and may be imposed only by a county of the first class.
(4) A tax imposed under this part may be pledged as security for bonds, notes, or other
evidences of indebtedness incurred by a county under Title 11, Chapter 14, [Utah Municipal
Bond] Local Government Bonding Act, to finance tourism, recreation, cultural, and convention
facilities.
(5) (a) In order to impose the tax under Subsection (1), each county legislative body shall
annually adopt an ordinance imposing the tax.
(b) The ordinance under Subsection (5)(a) shall include provisions substantially the same
as those contained in Part 1, Tax Collection, except that the tax shall be imposed only on those
items and sales described in Subsection (1).
(c) The name of the county as the taxing agency shall be substituted for that of the state
where necessary, and an additional license is not required if one has been or is issued under
Section 59-12-106 .
(6) In order to maintain in effect its tax ordinance adopted under this part, each county
legislative body shall, within 30 days of any amendment of any applicable provisions of Part 1,
Tax Collection, adopt amendments to its tax ordinance to conform with the applicable
amendments to Part 1, Tax Collection.
(7) (a) (i) Except as provided in Subsection (7)(a)(ii), a tax authorized under this part
shall be administered, collected, and enforced in accordance with:
(A) the same procedures used to administer, collect, and enforce the tax under:
(I) Part 1, Tax Collection; or
(II) Part 2, Local Sales and Use Tax Act; and
(B) Chapter 1, General Taxation Policies.
(ii) Notwithstanding Subsection (7)(a)(i), a tax under this part is not subject to:
(A) Sections 59-12-107.1 through 59-12-107.3 ;
(B) Subsections 59-12-205 (2) through (9); or

(C) Sections 59-12-207.1 through 59-12-207.4 .
(b) Except as provided in Subsection (7)(c):
(i) for a tax under this part other than the tax under Subsection (1)(a)(ii), the commission
shall distribute the revenues to the county imposing the tax; and
(ii) for a tax under Subsection (1)(a)(ii), the commission shall distribute the revenues
according to the distribution formula provided in Subsection (8).
(c) Notwithstanding Subsection (7)(b), the commission shall deduct from the
distributions under Subsection (7)(b) an administrative charge for collecting the tax as provided
in Section 59-12-206 .
(8) The commission shall distribute the revenues generated by the tax under Subsection
(1)(a)(ii) to each county collecting a tax under Subsection (1)(a)(ii) according to the following
formula:
(a) the commission shall distribute 70% of the revenues based on the percentages
generated by dividing the revenues collected by each county under Subsection (1)(a)(ii) by the
total revenues collected by all counties under Subsection (1)(a)(ii); and
(b) the commission shall distribute 30% of the revenues based on the percentages
generated by dividing the population of each county collecting a tax under Subsection (1)(a)(ii)
by the total population of all counties collecting a tax under Subsection (1)(a)(ii).
(9) (a) For purposes of this Subsection (9):
(i) "Annexation" means an annexation to a county under Title 17, Chapter 2, Annexation
to County.
(ii) "Annexing area" means an area that is annexed into a county.
(b) (i) Except as provided in Subsection (9)(c), if, on or after July 1, 2004, a county
enacts or repeals a tax or changes the rate of a tax under this part, the enactment, repeal, or
change shall take effect:
(A) on the first day of a calendar quarter; and
(B) after a 90-day period beginning on the date the commission receives notice meeting
the requirements of Subsection (9)(b)(ii) from the county.

(ii) The notice described in Subsection (9)(b)(i)(B) shall state:
(A) that the county will enact or repeal a tax or change the rate of a tax under this part;
(B) the statutory authority for the tax described in Subsection (9)(b)(ii)(A);
(C) the effective date of the tax described in Subsection (9)(b)(ii)(A); and
(D) if the county enacts the tax or changes the rate of the tax described in Subsection
(9)(b)(ii)(A), the rate of the tax.
(c) (i) Notwithstanding Subsection (9)(b)(i), for a transaction described in Subsection
(9)(c)(iii), the enactment of a tax or a tax rate increase shall take effect on the first day of the first
billing period:
(A) that begins after the effective date of the enactment of the tax or the tax rate increase;
and
(B) if the billing period for the transaction begins before the effective date of the
enactment of the tax or the tax rate increase imposed under Subsection (1).
(ii) Notwithstanding Subsection (9)(b)(i), for a transaction described in Subsection
(9)(c)(iii), the repeal of a tax or a tax rate decrease shall take effect on the first day of the last
billing period:
(A) that began before the effective date of the repeal of the tax or the tax rate decrease;
and
(B) if the billing period for the transaction begins before the effective date of the repeal
of the tax or the tax rate decrease imposed under Subsection (1).
(iii) Subsections (9)(c)(i) and (ii) apply to transactions subject to a tax under:
(A) Subsection 59-12-103 (1)(e);
(B) Subsection 59-12-103 (1)(i); or
(C) Subsection 59-12-103 (1)(k).
(d) (i) Except as provided in Subsection (9)(e), if, for an annexation that occurs on or
after July 1, 2004, the annexation will result in the enactment, repeal, or change in the rate of a
tax under this part for an annexing area, the enactment, repeal, or change shall take effect:
(A) on the first day of a calendar quarter; and

(B) after a 90-day period beginning on the date the commission receives notice meeting
the requirements of Subsection (9)(d)(ii) from the county that annexes the annexing area.
(ii) The notice described in Subsection (9)(d)(i)(B) shall state:
(A) that the annexation described in Subsection (9)(d)(i) will result in an enactment,
repeal, or change in the rate of a tax under this part for the annexing area;
(B) the statutory authority for the tax described in Subsection (9)(d)(ii)(A);
(C) the effective date of the tax described in Subsection (9)(d)(ii)(A); and
(D) if the county enacts the tax or changes the rate of the tax described in Subsection
(9)(d)(ii)(A), the rate of the tax.
(e) (i) Notwithstanding Subsection (9)(d)(i), for a transaction described in Subsection
(9)(e)(iii), the enactment of a tax or a tax rate increase shall take effect on the first day of the first
billing period:
(A) that begins after the effective date of the enactment of the tax or the tax rate increase;
and
(B) if the billing period for the transaction begins before the effective date of the
enactment of the tax or the tax rate increase imposed under Subsection (1).
(ii) Notwithstanding Subsection (9)(d)(i), for a transaction described in Subsection
(9)(e)(iii), the repeal of a tax or a tax rate decrease shall take effect on the first day of the last
billing period:
(A) that began before the effective date of the repeal of the tax or the tax rate decrease;
and
(B) if the billing period for the transaction begins before the effective date of the repeal
of the tax or the tax rate decrease imposed under Subsection (1).
(iii) Subsections (9)(e)(i) and (ii) apply to transactions subject to a tax under:
(A) Subsection 59-12-103 (1)(e);
(B) Subsection 59-12-103 (1)(i); or
(C) Subsection 59-12-103 (1)(k).
Section 99. Section 59-12-703 is amended to read:

59-12-703. Opinion question election -- Imposition of tax -- Uses of tax monies --
Enactment or repeal of tax -- Effective date -- Notice requirements.
(1) (a) (i) Except as provided in Subsections (1)(a)(ii) and 59-12-207.1 (7)(c), a county
legislative body may submit an opinion question to the residents of that county, by majority vote
of all members of the legislative body, so that each resident of the county, except residents in
municipalities that have already imposed a sales and use tax under Part 14, City or Town Option
Funding For Botanical, Cultural, Recreational, and Zoological Organizations or Facilities, has an
opportunity to express the resident's opinion on the imposition of a local sales and use tax of .1%
on the transactions described in Subsection 59-12-103 (1) located within the county, to fund
recreational and zoological facilities, botanical, cultural, and zoological organizations, and rural
radio stations, in that county.
(ii) Notwithstanding Subsection (1)(a)(i), a county legislative body may not impose a tax
under this section on:
(A) the sales and uses described in Section 59-12-104 to the extent the sales and uses are
exempt from taxation under Section 59-12-104 ; and
(B) sales and uses within municipalities that have already imposed a sales and use tax
under Part 14, City or Town Option Funding For Botanical, Cultural, Recreational, and
Zoological Organizations or Facilities.
(b) For purposes of this Subsection (1), the location of a transaction shall be determined
in accordance with Sections 59-12-207.1 through 59-12-207.4 .
(c) The election shall follow the procedures outlined in Title 11, Chapter 14, [Utah
Municipal Bond] Local Government Bonding Act.
(2) (a) If the county legislative body determines that a majority of the county's registered
voters voting on the imposition of the tax have voted in favor of the imposition of the tax as
prescribed in Subsection (1)(a), the county legislative body may impose the tax by a majority
vote of all members of the legislative body on the transactions:
(i) described in Subsection (1); and
(ii) within the county, including the cities and towns located in the county, except those

cities and towns that have already imposed a sales and use tax under Part 14, City or Town
Option Funding For Botanical, Cultural, Recreational, and Zoological Organizations or Facilities.
(b) A county legislative body may revise county ordinances to reflect statutory changes to
the distribution formula or eligible recipients of revenues generated from a tax imposed under
Subsection (2)(a):
(i) after the county legislative body submits an opinion question to residents of the
county in accordance with Subsection (1) giving them the opportunity to express their opinion on
the proposed revisions to county ordinances; and
(ii) if the county legislative body determines that a majority of those voting on the
opinion question have voted in favor of the revisions.
(3) The monies generated from any tax imposed under Subsection (2) shall be used for
funding:
(a) recreational and zoological facilities located within the county or a city or town
located in the county, except a city or town that has already imposed a sales and use tax under
Part 14, City or Town Option Funding For Botanical, Cultural, Recreational, and Zoological
Organizations or Facilities; and
(b) ongoing operating expenses of:
(i) recreational facilities described in Subsection (3)(a);
(ii) botanical, cultural, and zoological organizations within the county; and
(iii) rural radio stations within the county.
(4) (a) A tax authorized under this part shall be:
(i) except as provided in Subsection (4)(b), administered, collected, and enforced in
accordance with:
(A) the same procedures used to administer, collect, and enforce the tax under:
(I) Part 1, Tax Collection; or
(II) Part 2, Local Sales and Use Tax Act; and
(B) Chapter 1, General Taxation Policies; and
(ii) levied for a period of ten years and may be reauthorized at the end of the ten-year

period in accordance with this section.
(b) Notwithstanding Subsection (4)(a)(i), a tax under this part is not subject to
Subsections 59-12-205 (2) through (9).
(5) (a) For purposes of this Subsection (5):
(i) "Annexation" means an annexation to a county under Title 17, Chapter 2, Annexation
to County.
(ii) "Annexing area" means an area that is annexed into a county.
(b) (i) Except as provided in Subsection (5)(c) or (d), if, on or after July 1, 2004, a county
enacts or repeals a tax under this part, the enactment or repeal shall take effect:
(A) on the first day of a calendar quarter; and
(B) after a 90-day period beginning on the date the commission receives notice meeting
the requirements of Subsection (5)(b)(ii) from the county.
(ii) The notice described in Subsection (5)(b)(i)(B) shall state:
(A) that the county will enact or repeal a tax under this part;
(B) the statutory authority for the tax described in Subsection (5)(b)(ii)(A);
(C) the effective date of the tax described in Subsection (5)(b)(ii)(A); and
(D) if the county enacts the tax described in Subsection (5)(b)(ii)(A), the rate of the tax.
(c) (i) Notwithstanding Subsection (5)(b)(i), for a transaction described in Subsection
(5)(c)(iii), the enactment of a tax shall take effect on the first day of the first billing period:
(A) that begins after the effective date of the enactment of the tax; and
(B) if the billing period for the transaction begins before the effective date of the
enactment of the tax under this section.
(ii) Notwithstanding Subsection (5)(b)(i), for a transaction described in Subsection
(5)(c)(iii), the repeal of a tax shall take effect on the first day of the last billing period:
(A) that began before the effective date of the repeal of the tax; and
(B) if the billing period for the transaction begins before the effective date of the repeal
of the tax imposed under this section.
(iii) Subsections (5)(c)(i) and (ii) apply to transactions subject to a tax under:

(A) Subsection 59-12-103 (1)(b);
(B) Subsection 59-12-103 (1)(c);
(C) Subsection 59-12-103 (1)(d);
(D) Subsection 59-12-103 (1)(e);
(E) Subsection 59-12-103 (1)(f);
(F) Subsection 59-12-103 (1)(g);
(G) Subsection 59-12-103 (1)(h);
(H) Subsection 59-12-103 (1)(i);
(I) Subsection 59-12-103 (1)(j); or
(J) Subsection 59-12-103 (1)(k).
(d) (i) Notwithstanding Subsection (5)(b)(i), if a tax due under this chapter on a
catalogue sale is computed on the basis of sales and use tax rates published in the catalogue, an
enactment or repeal of a tax described in Subsection (5)(b)(i) takes effect:
(A) on the first day of a calendar quarter; and
(B) beginning 60 days after the effective date of the enactment or repeal under
Subsection (5)(b)(i).
(ii) In accordance with Title 63, Chapter 46a, Utah Administrative Rulemaking Act, the
commission may by rule define the term "catalogue sale."
(e) (i) Except as provided in Subsection (5)(f) or (g), if, for an annexation that occurs on
or after July 1, 2004, the annexation will result in the enactment or repeal of a tax under this part
for an annexing area, the enactment or repeal shall take effect:
(A) on the first day of a calendar quarter; and
(B) after a 90-day period beginning on the date the commission receives notice meeting
the requirements of Subsection (5)(e)(ii) from the county that annexes the annexing area.
(ii) The notice described in Subsection (5)(e)(i)(B) shall state:
(A) that the annexation described in Subsection (5)(e)(i) will result in an enactment or
repeal of a tax under this part for the annexing area;
(B) the statutory authority for the tax described in Subsection (5)(e)(ii)(A);

(C) the effective date of the tax described in Subsection (5)(e)(ii)(A); and
(D) the rate of the tax described in Subsection (5)(e)(ii)(A).
(f) (i) Notwithstanding Subsection (5)(e)(i), for a transaction described in Subsection
(5)(f)(iii), the enactment of a tax shall take effect on the first day of the first billing period:
(A) that begins after the effective date of the enactment of the tax; and
(B) if the billing period for the transaction begins before the effective date of the
enactment of the tax under this section.
(ii) Notwithstanding Subsection (5)(e)(i), for a transaction described in Subsection
(5)(f)(iii), the repeal of a tax shall take effect on the first day of the last billing period:
(A) that began before the effective date of the repeal of the tax; and
(B) if the billing period for the transaction begins before the effective date of the repeal
of the tax imposed under this section.
(iii) Subsections (5)(f)(i) and (ii) apply to transactions subject to a tax under:
(A) Subsection 59-12-103 (1)(b);
(B) Subsection 59-12-103 (1)(c);
(C) Subsection 59-12-103 (1)(d);
(D) Subsection 59-12-103 (1)(e);
(E) Subsection 59-12-103 (1)(f);
(F) Subsection 59-12-103 (1)(g);
(G) Subsection 59-12-103 (1)(h);
(H) Subsection 59-12-103 (1)(i);
(I) Subsection 59-12-103 (1)(j); or
(J) Subsection 59-12-103 (1)(k).
(g) (i) Notwithstanding Subsection (5)(e)(i), if a tax due under this chapter on a catalogue
sale is computed on the basis of sales and use tax rates published in the catalogue, an enactment
or repeal of a tax described in Subsection (5)(e)(i) takes effect:
(A) on the first day of a calendar quarter; and
(B) beginning 60 days after the effective date of the enactment or repeal under

Subsection (5)(e)(i).
(ii) In accordance with Title 63, Chapter 46a, Utah Administrative Rulemaking Act, the
commission may by rule define the term "catalogue sale."
Section 100. Section 59-12-802 is amended to read:
59-12-802. Imposition of rural county health care facilities tax -- Base -- Rate --
Administration, collection, and enforcement of tax.
(1) (a) A county legislative body may impose a sales and use tax of up to 1%:
(i) except as provided in Subsections (1)(b) and 59-12-207.1 (7)(c), on the transactions
described in Subsection 59-12-103 (1) located within the county; and
(ii) to fund rural county health care facilities in that county.
(b) Notwithstanding Subsection (1)(a)(i), a county legislative body may not impose a tax
under this section on:
(i) the sales and uses described in Section 59-12-104 to the extent the sales and uses are
exempt from taxation under Section 59-12-104 ; or
(ii) a transaction to the extent a rural city hospital tax is imposed on that transaction in a
city that imposes a tax under Section 59-12-804 .
(c) For purposes of this Subsection (1), the location of a transaction shall be determined
in accordance with Sections 59-12-207.1 through 59-12-207.4 .
(2) (a) Before imposing a tax under Subsection (1)(a), a county legislative body shall
obtain approval to impose the tax from a majority of the:
(i) members of the county's legislative body; and
(ii) county's registered voters voting on the imposition of the tax.
(b) The county legislative body shall conduct the election according to the procedures
and requirements of Title 11, Chapter 14, [Utah Municipal Bond] Local Government Bonding
Act.
(3) The monies generated by a tax imposed under Subsection (1) may only be used for
the financing of:
(a) ongoing operating expenses of a rural county health care facility;

(b) the acquisition of land for a rural county health care facility; or
(c) the design, construction, equipping, or furnishing of a rural county health care
facility.
(4) (a) A tax under this section shall be:
(i) except as provided in Subsection (4)(b), administered, collected, and enforced in
accordance with:
(A) the same procedures used to administer, collect, and enforce the tax under:
(I) Part 1, Tax Collection; or
(II) Part 2, Local Sales and Use Tax Act; and
(B) Chapter 1, General Taxation Policies; and
(ii) levied for a period of ten years and may be reauthorized at the end of the ten-year
period by the county legislative body as provided in Subsection (1).
(b) Notwithstanding Subsection (4)(a)(i), a tax under this section is not subject to
Subsections 59-12-205 (2) through (9).
(5) The commission may retain an amount not to exceed 1-1/2% of the tax collected
under this section for the cost of administering this tax.
Section 101. Section 59-12-804 is amended to read:
59-12-804. Imposition of rural city hospital tax -- Base -- Rate -- Administration,
collection, and enforcement of tax.
(1) (a) A city legislative body may impose a sales and use tax of up to 1%:
(i) except as provided in Subsections (1)(b) and 59-12-207.1 (7)(c), on the transactions
described in Subsection 59-12-103 (1) located within the city; and
(ii) to fund rural city hospitals in that city.
(b) Notwithstanding Subsection (1)(a)(i), a city legislative body may not impose a tax
under this section on the sales and uses described in Section 59-12-104 to the extent the sales and
uses are exempt from taxation under Section 59-12-104 .
(c) For purposes of this Subsection (1), the location of a transaction shall be determined
in accordance with Sections 59-12-207.1 through 59-12-207.4 .

(2) (a) Before imposing a tax under Subsection (1)(a), a city legislative body shall obtain
approval to impose the tax from a majority of the:
(i) members of the city legislative body; and
(ii) city's registered voters voting on the imposition of the tax.
(b) The city legislative body shall conduct the election according to the procedures and
requirements of Title 11, Chapter 14, [Utah Municipal Bond] Local Government Bonding Act.
(3) The monies generated by a tax imposed under Subsection (1) may only be used for
the financing of:
(a) ongoing operating expenses of a rural city hospital;
(b) the acquisition of land for a rural city hospital; or
(c) the design, construction, equipping, or furnishing of a rural city hospital.
(4) (a) A tax under this section shall be:
(i) except as provided in Subsection (4)(b), administered, collected, and enforced in
accordance with:
(A) the same procedures used to administer, collect, and enforce the tax under:
(I) Part 1, Tax Collection; or
(II) Part 2, Local Sales and Use Tax Act; and
(B) Chapter 1, General Taxation Policies; and
(ii) levied for a period of ten years and may be reauthorized at the end of the ten-year
period by the city legislative body as provided in Subsection (1).
(b) Notwithstanding Subsection (4)(a)(i), a tax under this section is not subject to
Subsections 59-12-205 (2) through (9).
(5) The commission may retain an amount not to exceed 1-1/2% of the tax collected
under this section for the cost of administering the tax.
Section 102. Section 59-12-1402 is amended to read:
59-12-1402. Opinion question election -- Imposition of tax -- Uses of tax monies --
Enactment or repeal of tax -- Effective date -- Notice requirements.
(1) (a) (i) Except as provided in Subsections (1)(a)(ii) and 59-12-207.1 (7)(c), and subject

to Subsection (6), beginning on January 1, 2003, a city or town legislative body subject to this
part may submit an opinion question to the residents of that city or town, by majority vote of all
members of the legislative body, so that each resident of the city or town has an opportunity to
express the resident's opinion on the imposition of a local sales and use tax of .1% on the
transactions described in Subsection 59-12-103 (1) located within the city or town, to fund
recreational and zoological facilities and botanical, cultural, and zoological organizations in that
city or town.
(ii) Notwithstanding Subsection (1)(a)(i), a city or town legislative body may not impose
a tax under this section:
(A) if the county in which the city or town is located imposes a tax under Part 7, County
Option Funding for Botanical, Cultural, Recreational, and Zoological Organizations or Facilities;
or
(B) on the sales and uses described in Section 59-12-104 to the extent the sales and uses
are exempt from taxation under Section 59-12-104 .
(b) For purposes of this Subsection (1), the location of a transaction shall be determined
in accordance with Sections 59-12-207.1 through 59-12-207.4 .
(c) The election shall be held at a regular general election or a municipal general
election, as those terms are defined in Section 20A-1-102 , and shall follow the procedures
outlined in Title 11, Chapter 14, [Utah Municipal Bond] Local Government Bonding Act, except
as provided in Subsection (6).
(2) If the city or town legislative body determines that a majority of the city's or town's
registered voters voting on the imposition of the tax have voted in favor of the imposition of the
tax as prescribed in Subsection (1)(a), the city or town legislative body may impose the tax by a
majority vote of all members of the legislative body.
(3) The monies generated from any tax imposed under Subsection (2) shall be used for
financing:
(a) recreational and zoological facilities within the city or town or within the geographic
area of entities that are parties to an interlocal agreement, to which the city or town is a party,

providing for recreational or zoological facilities; and
(b) ongoing operating expenses of botanical, cultural, and zoological organizations
within the city or town or within the geographic area of entities that are parties to an interlocal
agreement, to which the city or town is a party, providing for the support of botanical, cultural, or
zoological organizations.
(4) (a) A tax authorized under this part shall be:
(i) except as provided in Subsection (4)(b), administered, collected, and enforced in
accordance with:
(A) the same procedures used to administer, collect, and enforce the tax under:
(I) Part 1, Tax Collection; or
(II) Part 2, Local Sales and Use Tax Act; and
(B) Chapter 1, General Taxation Policies; and
(ii) (A) levied for a period of eight years; and
(B) may be reauthorized at the end of the eight-year period in accordance with this
section.
(b) Notwithstanding Subsection (4)(a)(i), a tax under this section is not subject to
Subsections 59-12-205 (2) through (9).
(5) (a) For purposes of this Subsection (5):
(i) "Annexation" means an annexation to a city or town under Title 10, Chapter 2, Part 4,
Annexation.
(ii) "Annexing area" means an area that is annexed into a city or town.
(b) (i) Except as provided in Subsection (5)(c) or (d), if, on or after July 1, 2004, a city or
town enacts or repeals a tax under this part, the enactment or repeal shall take effect:
(A) on the first day of a calendar quarter; and
(B) after a 90-day period beginning on the date the commission receives notice meeting
the requirements of Subsection (5)(b)(ii) from the city or town.
(ii) The notice described in Subsection (5)(b)(i)(B) shall state:
(A) that the city or town will enact or repeal a tax under this part;

(B) the statutory authority for the tax described in Subsection (5)(b)(ii)(A);
(C) the effective date of the tax described in Subsection (5)(b)(ii)(A); and
(D) if the city or town enacts the tax described in Subsection (5)(b)(ii)(A), the rate of the
tax.
(c) (i) Notwithstanding Subsection (5)(b)(i), for a transaction described in Subsection
(5)(c)(iii), the enactment of a tax shall take effect on the first day of the first billing period:
(A) that begins after the effective date of the enactment of the tax; and
(B) if the billing period for the transaction begins before the effective date of the
enactment of the tax under this section.
(ii) Notwithstanding Subsection (5)(b)(i), for a transaction described in Subsection
(5)(c)(iii), the repeal of a tax shall take effect on the first day of the last billing period:
(A) that began before the effective date of the repeal of the tax; and
(B) if the billing period for the transaction begins before the effective date of the repeal
of the tax imposed under this section.
(iii) Subsections (5)(c)(i) and (ii) apply to transactions subject to a tax under:
(A) Subsection 59-12-103 (1)(b);
(B) Subsection 59-12-103 (1)(c);
(C) Subsection 59-12-103 (1)(d);
(D) Subsection 59-12-103 (1)(e);
(E) Subsection 59-12-103 (1)(f);
(F) Subsection 59-12-103 (1)(g);
(G) Subsection 59-12-103 (1)(h);
(H) Subsection 59-12-103 (1)(i);
(I) Subsection 59-12-103 (1)(j); or
(J) Subsection 59-12-103 (1)(k).
(d) (i) Notwithstanding Subsection (5)(b)(i), if a tax due under this chapter on a
catalogue sale is computed on the basis of sales and use tax rates published in the catalogue, an
enactment or repeal of a tax described in Subsection (5)(b)(i) takes effect:

(A) on the first day of a calendar quarter; and
(B) beginning 60 days after the effective date of the enactment or repeal under
Subsection (5)(b)(i).
(ii) In accordance with Title 63, Chapter 46a, Utah Administrative Rulemaking Act, the
commission may by rule define the term "catalogue sale."
(e) (i) Except as provided in Subsection (5)(f) or (g), if, for an annexation that occurs on
or after July 1, 2004, the annexation will result in the enactment or repeal of a tax under this part
for an annexing area, the enactment or repeal shall take effect:
(A) on the first day of a calendar quarter; and
(B) after a 90-day period beginning on the date the commission receives notice meeting
the requirements of Subsection (5)(e)(ii) from the city or town that annexes the annexing area.
(ii) The notice described in Subsection (5)(e)(i)(B) shall state:
(A) that the annexation described in Subsection (5)(e)(i) will result in an enactment or
repeal a tax under this part for the annexing area;
(B) the statutory authority for the tax described in Subsection (5)(e)(ii)(A);
(C) the effective date of the tax described in Subsection (5)(e)(ii)(A); and
(D) the rate of the tax described in Subsection (5)(e)(ii)(A).
(f) (i) Notwithstanding Subsection (5)(e)(i), for a transaction described in Subsection
(5)(f)(iii), the enactment of a tax shall take effect on the first day of the first billing period:
(A) that begins after the effective date of the enactment of the tax; and
(B) if the billing period for the transaction begins before the effective date of the
enactment of the tax under this section.
(ii) Notwithstanding Subsection (5)(e)(i), for a transaction described in Subsection
(5)(f)(iii), the repeal of a tax shall take effect on the first day of the last billing period:
(A) that began before the effective date of the repeal of the tax; and
(B) if the billing period for the transaction begins before the effective date of the repeal
of the tax imposed under this section.
(iii) Subsections (5)(f)(i) and (ii) apply to transactions subject to a tax under:

(A) Subsection 59-12-103 (1)(b);
(B) Subsection 59-12-103 (1)(c);
(C) Subsection 59-12-103 (1)(d);
(D) Subsection 59-12-103 (1)(e);
(E) Subsection 59-12-103 (1)(f);
(F) Subsection 59-12-103 (1)(g);
(G) Subsection 59-12-103 (1)(h);
(H) Subsection 59-12-103 (1)(i);
(I) Subsection 59-12-103 (1)(j); or
(J) Subsection 59-12-103 (1)(k).
(g) (i) Notwithstanding Subsection (5)(e)(i), if a tax due under this chapter on a catalogue
sale is computed on the basis of sales and use tax rates published in the catalogue, an enactment
or repeal of a tax described in Subsection (5)(e)(i) takes effect:
(A) on the first day of a calendar quarter; and
(B) beginning 60 days after the effective date of the enactment or repeal under
Subsection (5)(e)(i).
(ii) In accordance with Title 63, Chapter 46a, Utah Administrative Rulemaking Act, the
commission may by rule define the term "catalogue sale."
(6) (a) Before a city or town legislative body submits an opinion question to the residents
of the city or town under Subsection (1)(a)(i), the city or town legislative body shall:
(i) submit to the county legislative body in which the city or town is located a written
notice of the intent to submit the opinion question to the residents of the city or town; and
(ii) receive from the county legislative body:
(A) a written resolution passed by the county legislative body stating that the county
legislative body is not seeking to impose a tax under Part 7, County Option Funding for
Botanical, Cultural, Recreational, and Zoological Organizations or Facilities; or
(B) a written statement that in accordance with Subsection (6)(b) the results of a county
opinion question submitted to the residents of the county under Part 7, County Option Funding

for Botanical, Cultural, Recreational, and Zoological Organizations or Facilities, permit the city
or town legislative body to submit the opinion question to the residents of the city or town in
accordance with this part.
(b) (i) Within 60 days after the day the county legislative body receives from a city or
town legislative body described in Subsection (6)(a) the notice of the intent to submit an opinion
question to the residents of the city or town, the county legislative body shall provide the city or
town legislative body:
(A) the written resolution described in Subsection (6)(a)(ii)(A); or
(B) written notice that the county legislative body will submit an opinion question to the
residents of the county under Part 7, County Option Funding for Botanical, Cultural,
Recreational, and Zoological Organizations or Facilities, for the county to impose a tax under
that part.
(ii) If the county legislative body provides the city or town legislative body the written
notice that the county legislative body will submit an opinion question as provided in Subsection
(6)(b)(i)(B), the county legislative body shall submit the opinion question by no later than, from
the date the county legislative body sends the written notice, the later of:
(A) a 12-month period;
(B) the next regular primary election; or
(C) the next regular general election.
(iii) Within 30 days of the date of the canvass of the election at which the opinion
question under Subsection (6)(b)(ii) is voted on, the county legislative body shall provide the city
or town legislative body described in Subsection (6)(a) written results of the opinion question
submitted by the county legislative body under Part 7, County Option Funding for Botanical,
Cultural, Recreational, and Zoological Organizations or Facilities, indicating that:
(A) (I) the city or town legislative body may not impose a tax under this part because a
majority of the county's registered voters voted in favor of the county imposing the tax and the
county legislative body by a majority vote approved the imposition of the tax; or
(II) for at least 12 months from the date the written results are submitted to the city or

town legislative body, the city or town legislative body may not submit to the county legislative
body a written notice of the intent to submit an opinion question under this part because a
majority of the county's registered voters voted against the county imposing the tax and the
majority of the registered voters who are residents of the city or town described in Subsection
(6)(a) voted against the imposition of the county tax; or
(B) the city or town legislative body may submit the opinion question to the residents of
the city or town in accordance with this part because although a majority of the county's
registered voters voted against the county imposing the tax, the majority of the registered voters
who are residents of the city or town voted for the imposition of the county tax.
(c) Notwithstanding Subsection (6)(b), at any time a county legislative body may provide
a city or town legislative body described in Subsection (6)(a) a written resolution passed by the
county legislative body stating that the county legislative body is not seeking to impose a tax
under Part 7, County Option Funding for Botanical, Cultural, Recreational, and Zoological
Organizations or Facilities, which permits the city or town legislative body to submit under
Subsection (1)(a)(i) an opinion question to the city's or town's residents.
Section 103. Section 59-12-1503 is amended to read:
59-12-1503. Opinion question election -- Imposition of tax -- Use of tax revenues --
Administration, collection, and enforcement of tax by commission -- Administrative fee --
Enactment or repeal of tax -- Annexation -- Notice.
(1) (a) Beginning on or after April 1, 2004, and subject to the other provisions of this
part, the county legislative body of a qualifying county may impose a sales and use tax of .25%:
(i) except as provided in Subsections (1)(b) and 59-12-207.1 (7)(c), on the transactions:
(A) described in Subsection 59-12-103 (1); and
(B) within the county, including the cities and towns within the county;
(ii) for the purposes determined by the county legislative body in accordance with
Subsection (2); and
(iii) in addition to any other sales and use tax authorized under this chapter.
(b) Notwithstanding Subsection (1)(a)(i), a county legislative body may not impose a tax

under this section on the sales and uses described in Section 59-12-104 to the extent the sales and
uses are exempt from taxation under Section 59-12-104 .
(c) For purposes of this Subsection (1), the location of a transaction shall be determined
in accordance with Sections 59-12-207.1 through 59-12-207.4 .
(2) (a) Subject to Subsection (2)(b), before obtaining the approval required by Subsection
(3), a county legislative body shall adopt a resolution specifying the percentage of revenues the
county will receive from the tax under this part that will be allocated to fund one or more of the
following:
(i) a project or service relating to a fixed guideway system:
(A) for the portion of the project or service that is performed within the county; and
(B) if the fixed guideway system is owned and operated by a public transit district
organized under Title 17A, Chapter 2, Part 10, Utah Public Transit District Act;
(ii) a project or service relating to a system for public transit:
(A) for the portion of the project or service that is performed within the county; and
(B) if the system for public transit is owned and operated by a public transit district
organized under Title 17A, Chapter 2, Part 10, Utah Public Transit District Act; or
(iii) the following relating to a state highway within the county:
(A) a project beginning on or after the day on which a county legislative body imposes a
tax under this part only within the county involving:
(I) new construction;
(II) a renovation;
(III) an improvement; or
(IV) an environmental study;
(B) debt service on a project described in Subsections (2)(a)(iii)(A)(I) through (IV); or
(C) bond issuance costs relating to a project described in Subsections (2)(a)(iii)(A)(I)
through (IV).
(b) (i) A county legislative body shall in the resolution required by Subsection (2)(a)
allocate as required by Subsection (2)(a) 100% of the revenues the county will receive from the

tax under this part.
(ii) For purposes of this Subsection (2)(b), the revenues a county will receive from the
tax under this part do not include amounts retained by the commission in accordance with
Subsection (8).
(3) (a) Before imposing a tax under this part, a county legislative body shall:
(i) obtain approval from a majority of the members of the county legislative body to:
(A) impose the tax; and
(B) allocate the revenues the county will receive from the tax in accordance with the
resolution adopted in accordance with Subsection (2); and
(ii) subject to Subsection (3)(b), submit an opinion question to the county's registered
voters voting on the imposition of the tax so that each registered voter has the opportunity to
express the registered voter's opinion on whether a tax should be imposed under this part.
(b) The opinion question required by Subsection (3)(a)(ii) shall state the allocations
specified in the resolution:
(i) adopted in accordance with Subsection (2); and
(ii) approved by the county legislative body in accordance with Subsection (3)(a).
(c) The election required by this Subsection (3) shall be held:
(i) (A) at a regular general election; and
(B) in accordance with the procedures and requirements of Title 20A, Election Code,
governing regular general elections; or
(ii) (A) at a special election called by the county legislative body;
(B) only on the date of a municipal general election provided in Subsection
20A-1-202 (1); and
(C) in accordance with the procedures and requirements of Section 20A-1-203 .
(4) (a) Subject to Subsection (8), if a county legislative body determines that a majority
of the county's registered voters voting on the imposition of the tax have voted in favor of the
imposition of the tax in accordance with Subsection (3), the county legislative body may impose
the tax by a majority vote of all of the members of the county legislative body.

(b) If a county legislative body imposes a tax under Subsection (4)(a), the revenues
generated by the tax shall be:
(i) allocated in accordance with the allocations specified in the resolution under
Subsection (2); and
(ii) expended as provided in this part.
(5) If a county legislative body allocates revenues generated by the tax for a project
described in Subsection (2)(a)(iii)(A), before beginning the project the county legislative body
shall:
(a) obtain approval from the Transportation Commission to complete the project; and
(b) enter into an interlocal agreement:
(i) established in accordance with Title 11, Chapter 13, Interlocal Cooperation Act;
(ii) with the Department of Transportation; and
(iii) to complete the project.
(6) (a) If after a county legislative body imposes a tax under Subsection (4) the county
legislative body seeks to change the allocation of the tax specified in the resolution under
Subsection (2), the county legislative body may change the allocation of the tax by:
(i) adopting a resolution in accordance with Subsection (2) specifying the percentage of
revenues the county will receive from the tax under this part that will be allocated to fund one or
more of the systems or projects described in Subsection (2);
(ii) obtaining approval to change the allocation of the tax from a majority of the members
of the county legislative body; and
(iii) (A) submitting an opinion question to the county's registered voters voting on
changing the allocation of the tax so that each registered voter has the opportunity to express the
registered voter's opinion on whether the allocation of the tax should be changed; and
(B) obtaining approval to change the allocation of the tax from a majority of the county's
registered voters voting on changing the allocation of the tax.
(b) (i) The opinion question required by Subsection (6)(a)(iii) shall state the allocations
specified in the resolution:

(A) adopted in accordance with Subsection (6)(a)(i); and
(B) approved by the county legislative body in accordance with Subsection (6)(a)(ii).
(ii) The election required by Subsection (6)(a)(iii) shall follow the procedures and
requirements of Title 11, Chapter 14, [Utah Municipal Bond] Local Government Bonding Act.
(7) (a) (i) Except as provided in Subsection (7)(a)(ii), revenues generated by a tax under
this part that are allocated for a purpose described in Subsection (2)(a)(i) or (ii) shall be
transmitted:
(A) by the commission;
(B) to the county;
(C) monthly; and
(D) by electronic funds transfer.
(ii) Notwithstanding Subsection (7)(a)(i), a county may request that the commission
transfer the revenues described in Subsection (7)(a)(i):
(A) directly to a public transit district:
(I) organized under Title 17A, Chapter 2, Part 10, Utah Public Transit District Act; and
(II) designated by the county; and
(B) by providing written notice to the commission:
(I) requesting the revenues to be transferred directly to a public transit district as
provided in Subsection (7)(a)(ii)(A); and
(II) designating the public transit district to which the revenues are requested to be
transferred.
(b) Revenues generated by a tax under this part that are allocated for a purpose described
in Subsection (2)(a)(iii) shall be:
(i) deposited into the State Highway Projects Within Counties Fund created by Section
72-2-121.1 ; and
(ii) expended as provided in Section 72-2-121.1 .
(8) (a) (i) Except as provided in Subsection (8)(a)(ii), the tax authorized under this part
shall be administered, collected, and enforced in accordance with:

(A) the same procedures used to administer, collect, and enforce the tax under:
(I) Part 1, Tax Collection; or
(II) Part 2, Local Sales and Use Tax Act; and
(B) Chapter 1, General Taxation Policies.
(ii) Notwithstanding Subsection (8)(a)(i), a tax under this part is not subject to
Subsections 59-12-205 (2) through (9).
(b) (i) The commission may retain an amount of tax collected under this part of not to
exceed the lesser of:
(A) 1.5%; or
(B) an amount equal to the cost to the commission of administering this part.
(ii) Any amount the commission retains under Subsection (8)(b)(i) shall be:
(A) placed in the Sales and Use Tax Administrative Fees Account; and
(B) used as provided in Subsection 59-12-206 (2).
(9) (a) (i) Except as provided in Subsection (9)(b) or (c), if, on or after July 1, 2004, a
county enacts or repeals a tax under this part, the enactment or repeal shall take effect:
(A) on the first day of a calendar quarter; and
(B) after a 90-day period beginning on the date the commission receives notice meeting
the requirements of Subsection (9)(a)(ii) from the county.
(ii) The notice described in Subsection (9)(a)(i)(B) shall state:
(A) that the county will enact or repeal a tax under this part;
(B) the statutory authority for the tax described in Subsection (9)(a)(ii)(A);
(C) the effective date of the tax described in Subsection (9)(a)(ii)(A); and
(D) if the county enacts the tax described in Subsection (9)(a)(ii)(A), the rate of the tax.
(b) (i) Notwithstanding Subsection (9)(a)(i), for a transaction described in Subsection
(9)(b)(iii), the enactment of a tax shall take effect on the first day of the first billing period:
(A) that begins after the effective date of the enactment of the tax; and
(B) if the billing period for the transaction begins before the effective date of the
enactment of the tax under Subsection (1).

(ii) Notwithstanding Subsection (9)(a)(i), for a transaction described in Subsection
(9)(b)(iii), the repeal of a tax shall take effect on the first day of the last billing period:
(A) that began before the effective date of the repeal of the tax; and
(B) if the billing period for the transaction begins before the effective date of the repeal
of the tax imposed under Subsection (1).
(iii) Subsections (9)(b)(i) and (ii) apply to transactions subject to a tax under:
(A) Subsection 59-12-103 (1)(b);
(B) Subsection 59-12-103 (1)(c);
(C) Subsection 59-12-103 (1)(d);
(D) Subsection 59-12-103 (1)(e);
(E) Subsection 59-12-103 (1)(f);
(F) Subsection 59-12-103 (1)(g);
(G) Subsection 59-12-103 (1)(h);
(H) Subsection 59-12-103 (1)(i);
(I) Subsection 59-12-103 (1)(j); or
(J) Subsection 59-12-103 (1)(k).
(c) (i) Notwithstanding Subsection (9)(a)(i), if a tax due under this chapter on a catalogue
sale is computed on the basis of sales and use tax rates published in the catalogue, an enactment
or repeal of a tax described in Subsection (9)(a)(i) takes effect:
(A) on the first day of a calendar quarter; and
(B) beginning 60 days after the effective date of the enactment or repeal under
Subsection (9)(a)(i).
(ii) In accordance with Title 63, Chapter 46a, Utah Administrative Rulemaking Act, the
commission may by rule define the term "catalogue sale."
(d) (i) Except as provided in Subsection (9)(e) or (f), if, for an annexation that occurs on
or after July 1, 2004, the annexation will result in the enactment or repeal of a tax under this part
for an annexing area, the enactment or repeal shall take effect:
(A) on the first day of a calendar quarter; and

(B) after a 90-day period beginning on the date the commission receives notice meeting
the requirements of Subsection (9)(d)(ii) from the county that annexes the annexing area.
(ii) The notice described in Subsection (9)(d)(i)(B) shall state:
(A) that the annexation described in Subsection (9)(d)(i)(B) will result in an enactment or
repeal of a tax under this part for the annexing area;
(B) the statutory authority for the tax described in Subsection (9)(d)(ii)(A);
(C) the effective date of the tax described in Subsection (9)(d)(ii)(A); and
(D) the rate of the tax described in Subsection (9)(d)(ii)(A).
(e) (i) Notwithstanding Subsection (9)(d)(i), for a transaction described in Subsection
(9)(e)(iii), the enactment of a tax shall take effect on the first day of the first billing period:
(A) that begins after the effective date of the enactment of the tax; and
(B) if the billing period for the transaction begins before the effective date of the
enactment of the tax under Subsection (1).
(ii) Notwithstanding Subsection (9)(d)(i), for a transaction described in Subsection
(9)(e)(iii), the repeal of a tax shall take effect on the first day of the last billing period:
(A) that began before the effective date of the repeal of the tax; and
(B) if the billing period for the transaction begins before the effective date of the repeal
of the tax imposed under Subsection (1).
(iii) Subsections (9)(e)(i) and (ii) apply to transactions subject to a tax under:
(A) Subsection 59-12-103 (1)(b);
(B) Subsection 59-12-103 (1)(c);
(C) Subsection 59-12-103 (1)(d);
(D) Subsection 59-12-103 (1)(e);
(E) Subsection 59-12-103 (1)(f);
(F) Subsection 59-12-103 (1)(g);
(G) Subsection 59-12-103 (1)(h);
(H) Subsection 59-12-103 (1)(i);
(I) Subsection 59-12-103 (1)(j); or

(J) Subsection 59-12-103 (1)(k).
(f) (i) Notwithstanding Subsection (9)(d)(i), if a tax due under this chapter on a catalogue
sale is computed on the basis of sales and use tax rates published in the catalogue, an enactment
or repeal of a tax described in Subsection (9)(d)(i) takes effect:
(A) on the first day of a calendar quarter; and
(B) beginning 60 days after the effective date of the enactment or repeal under
Subsection (9)(d)(i).
(ii) In accordance with Title 63, Chapter 46a, Utah Administrative Rulemaking Act, the
commission may by rule define the term "catalogue sale."
Section 104. Section 63B-2-116 is amended to read:
63B-2-116. 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)] 11-14-316 (2).
(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 105. Section 63B-2-216 is amended to read:
63B-2-216. 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 by Subsection [ 11-14-21 (3)] 11-14-316 (2).
(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 106. Section 63B-3-116 is amended to read:
63B-3-116. 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)] 11-14-316 (2).
(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 107. Section 63B-3-216 is amended to read:
63B-3-216. 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 by Subsection [ 11-14-21 (3)] 11-14-316 (2).
(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 108. Section 63B-4-116 is amended to read:
63B-4-116. 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)] 11-14-316 (2).
(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 109. Section 63B-5-116 is amended to read:
63B-5-116. 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)] 11-14-316 (2).
(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 110. Section 63B-6-116 is amended 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)] 11-14-316 (2).
(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 111. Section 63B-6-216 is amended to read:
63B-6-216. 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 by Subsection [ 11-14-21 (3)] 11-14-316 (2).
(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 112. Section 63B-6-416 is amended 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
(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)] 11-14-316 (2).
(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 113. Section 63B-7-116 is amended to read:
63B-7-116. 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)] 11-14-316 (2).
(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 114. Section 63B-7-216 is amended to read:
63B-7-216. 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 by Subsection [ 11-14-21 (3)] 11-14-316 (2).
(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 115. Section 63B-7-416 is amended to read:
63B-7-416. 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
(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)] 11-14-316 (2).
(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 116. Section 63B-8-116 is amended to read:
63B-8-116. 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)] 11-14-316 (2).
(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 117. Section 63B-8-216 is amended to read:
63B-8-216. 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 by Subsection [ 11-14-21 (3)] 11-14-316 (2).
(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 118. Section 63B-8-416 is amended to read:
63B-8-416. 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
(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)] 11-14-316 (2).
(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 119. Section 63B-9-216 is amended to read:
63B-9-216. 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 by Subsection [ 11-14-21 (3)] 11-14-316 (2).
(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 120. Section 63B-10-116 is amended to read:
63B-10-116. 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 by Subsection [ 11-14-21 (3)] 11-14-316 (2).
(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 121. Section 63B-11-116 is amended to read:
63B-11-116. 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)] 11-14-316 (2).
(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 122. Section 63B-11-216 is amended to read:

63B-11-216. 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)] 11-14-316 (2).
(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 123. Section 63B-11-316 is amended to read:
63B-11-316. 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 by Subsection [ 11-14-21 (3)] 11-14-316 (2).
(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 124. Section 63B-11-516 is amended to read:
63B-11-516. 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 by Subsection [ 11-14-21 (3)] 11-14-316 (2).
(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 125. Section 72-2-108 is amended to read:
72-2-108. Apportionment of funds available for use on class B and class C roads --
Bonds.
(1) For purposes of this section:
(a) "Graveled road" means a road:
(i) that is:
(A) graded; and
(B) drained by transverse drainage systems to prevent serious impairment of the road by
surface water;
(ii) that has an improved surface; and
(iii) that has a wearing surface made of:
(A) gravel;

(B) broken stone;
(C) slag;
(D) iron ore;
(E) shale; or
(F) other material that is:
(I) similar to a material described in Subsection (1)(a)(iii)(A) through (E); and
(II) coarser than sand.
(b) "Paved road" includes a graveled road with a chip seal surface.
(c) "Road mile" means a one-mile length of road, regardless of:
(i) the width of the road; or
(ii) the number of lanes into which the road is divided.
(d) "Weighted mileage" means the sum of the following:
(i) paved road miles multiplied by five;
(ii) graveled road miles multiplied by two; and
(iii) all other road type road miles multiplied by one.
(2) Subject to the provisions of Subsections (3) through (5), funds in the class B and
class C roads account shall be apportioned among counties and municipalities in the following
manner:
(a) 50% in the ratio that the class B roads weighted mileage within each county and class
C roads weighted mileage within each municipality bear to the total class B and class C roads
weighted mileage within the state; and
(b) 50% in the ratio that the population of a county or municipality bears to the total
population of the state as of the last official federal census or the United States Bureau of Census
estimate, whichever is most recent, except that if population estimates are not available from the
United States Bureau of Census, population figures shall be derived from the estimate from the
Utah Population Estimates Committee.
(3) For purposes of Subsection (2)(b), "the population of a county" means:
(a) the population of a county outside the corporate limits of municipalities in that

county, if the population of the county outside the corporate limits of municipalities in that
county is not less than 14% of the total population of that county, including municipalities; and
(b) if the population of a county outside the corporate limits of municipalities in the
county is less than 14% of the total population:
(i) the aggregate percentage of the population apportioned to municipalities in that
county shall be reduced by an amount equal to the difference between:
(A) 14%; and
(B) the actual percentage of population outside the corporate limits of municipalities in
that county; and
(ii) the population apportioned to the county shall be 14% of the total population of that
county, including incorporated municipalities.
(4) (a) If an apportionment under Subsection (2) to a county or municipality is less than
110% of the amount apportioned to the county or municipality from the class B and class C roads
account for fiscal year 1996-97, the department shall:
(i) reapportion the funds under Subsection (2) to ensure that the county or municipality
receives an amount equal to 110% of the amount apportioned to the county or municipality from
the class B and class C roads account for fiscal year 1996-97; and
(ii) decrease proportionately as provided in Subsection (4)(b) the apportionments to
counties and municipalities for which the reapportionment under Subsection (4)(a)(i) does not
apply.
(b) The aggregate amount of the funds that the department shall decrease proportionately
from the apportionments under Subsection (4)(a)(ii) is an amount equal to the aggregate amount
reapportioned to counties and municipalities under Subsection (4)(a)(i).
(5) (a) (i) In addition to the apportionment adjustments made under Subsection (4), a
county or municipality that qualifies for reapportioned monies under Subsection (4)(a)(i) shall
receive 1/3 of the percentage increase in the class B and C road account for the current fiscal year
over the previous fiscal year.
(ii) Any percentage increase calculated under Subsection (5)(a)(i) may not include any

increases from increases in fees or tax rates.
(b) The adjustment under Subsection (5)(a) shall be made in the same way as provided in
Subsection (4)(a)(ii) and (b).
(6) The governing body of any municipality or county may issue bonds redeemable up to
a period of ten years under Title 11, Chapter 14, [Utah Municipal Bond] Local Government
Bonding Act, to pay the costs of constructing, repairing, and maintaining class B or class C roads
and may pledge class B or class C road funds received pursuant to this section to pay principal,
interest, premiums, and reserves for the bonds.
Section 126. Section 72-2-204 is amended to read:
72-2-204. Loan program procedures -- Repayment.
(1) A public entity may obtain an infrastructure loan from the department, upon approval
by the commission, by entering into a loan contract with the department secured by legally issued
bonds, notes, or other evidence of indebtedness validly issued under state law, including pledging
all or any portion of a revenue source to the repayment of the loan.
(2) The public entity shall repay the infrastructure loan in accordance with the loan
contract from any of the following sources:
(a) transportation project revenues, including special assessment revenues;
(b) general funds of the public entity;
(c) monies withheld under Subsection (5); or
(d) any other legally available revenues.
(3) An infrastructure loan contract with a public entity may provide that a portion of the
proceeds of the loan may be applied to fund a reserve fund to secure the repayment of the loan.
(4) Before obtaining an infrastructure loan, a county or municipality shall:
(a) publish its intention to obtain an infrastructure loan at least once in accordance with
the publication of notice requirements under Section [ 11-14-21 ] 11-14-316 ; and
(b) adopt an ordinance or resolution authorizing the infrastructure loan.
(5) (a) If a public entity fails to comply with the terms of its infrastructure loan contract,
the department may seek any legal or equitable remedy to obtain compliance or payment of

damages.
(b) If a public entity fails to make infrastructure loan payments when due, the state shall,
at the request of the department, withhold an amount of monies due to the public entity and
deposit the withheld monies in the fund to pay the amounts due under the contract.
(c) The department may elect when to request the withholding of monies under this
Subsection (5).
(6) All loan contracts, bonds, notes, or other evidence of indebtedness securing the loan
contracts shall be held, collected, and accounted for in accordance with Section 63-65-4 .
Section 127. Section 73-10d-4 is amended to read:
73-10d-4. Notice of intention to enter privatization project -- Petition for election --
Election procedures -- Powers of political subdivision -- Public bidding laws not to apply.
(1) The governing authority of any political subdivision considering entering into a
privatization project agreement shall issue a notice of intention setting forth a brief summary of
the agreement provisions and the time within which and place at which petitions may be filed
requesting the calling of an election in the political subdivision to determine whether the
agreement should be approved. The notice of intention shall specify the form of the petitions. If,
within 30 days after the publication of the notice of intention, petitions are filed with the clerk,
recorder, or similar officer of the political subdivision, signed by at least 5% of the qualified
electors of the political subdivision (as certified by the county clerks of the respective counties
within which the political subdivision is located) requesting an election be held to authorize the
agreement, then the governing authority shall proceed to call and hold an election. If an adequate
petition is not filed within 30 days, the governing authority may adopt a resolution so finding and
may proceed to enter into the agreement.
(2) If, under Subsection (1), the governing authority of a political subdivision is required
to call an election to authorize an agreement, the governing authority shall adopt a resolution
directing that an election be held in the political subdivision for the purpose of determining
whether the political subdivision may enter into the agreement. The resolution calling the
election shall be adopted, notice of the election shall be given, voting precincts shall be

established, the election shall be held, voters' qualifications shall be determined, and the results
shall be canvassed in the manner and subject to the conditions provided for in Title 11, Chapter
14, [Utah Municipal Bond] Local Government Bonding Act.
(3) A political subdivision may, upon approval of an agreement as provided by
Subsections (1) and (2) and subject to the powers and rules of the supervising agency:
(a) supervise and regulate the construction, maintenance, ownership, and operation of all
privatization projects within its jurisdiction or in which it has a contractual interest;
(b) contract, by entry into agreements with private owner/operators for the provision
within its jurisdiction of the services of privatization projects;
(c) levy and collect taxes, as otherwise provided by law, and impose and collect
assessments, fees, or charges for services provided by privatization projects, as appropriate, and,
subject to any limitation imposed by the constitution, pledge, assign, or otherwise convey as
security for the payment of its obligations under any agreements any revenues and receipts
derived from any assessments, fees, or charges for services provided by privatization projects;
(d) require the private owner/operator to obtain any and all licenses as appropriate under
federal, state, and local law and impose other requirements which are necessary or desirable to
discharge the responsibility of the political subdivision to supervise and regulate the
construction, maintenance, ownership, and operation of any privatization project;
(e) control the right to contract, maintain, own, and operate any privatization project and
the services provided in connection with that project within its jurisdiction;
(f) purchase, lease, or otherwise acquire all or any part of a privatization project;
(g) with respect to the services of any privatization project, control the right to establish
or regulate the rates paid by the users of the services within the jurisdiction of the political
subdivision;
(h) agree that the sole and exclusive right to provide the services within its jurisdiction
related to privatization projects be assumed by any private owner/operator;
(i) contract for the lease or purchase of land, facilities, equipment, and vehicles for the
operation of privatization projects;

(j) lease, sell, or otherwise convey, as permitted by state and local law, but without any
requirement of competitive public bidding, land, facilities, equipment, and vehicles, previously
used in connection with privatization projects, to private owner/operators; and
(k) establish policies for the operation of any privatization project within its jurisdiction
or with respect to which it has a contractual interest, including hours of operation, the character
and kinds of services, and other rules necessary for the safety of operating personnel.
(4) Any political subdivision may enter into agreements with respect to privatization
projects. Agreements may contain provisions relating to, without limitation, any matter provided
for in this section or consistent with the purposes of this chapter.
(5) Any agreement entered into between a political subdivision and a private
owner/operator for the provision of the services of a privatization project is considered an
exercise of that political subdivision's business or proprietary power binding upon its succeeding
governing authorities. Any agreement made by a political subdivision with a private
owner/operator for payment for services provided or to be provided may not be construed to be
an indebtedness or a lending of credit of the political subdivision within the meaning of any
constitutional or statutory restriction.
(6) The provisions of the various laws of the state and the rules or ordinances of a
political subdivision which would otherwise require public bidding in respect to any matter
provided for in this chapter shall have no application to that matter.
Section 128. Section 73-10d-7 is amended to read:
73-10d-7. Agreements by political subdivisions for privatization projects -- Joint
interests.
(1) Any one or more political subdivisions, or the United States or any of its agencies,
may enter into long-term agreements with any person for joint or cooperative action related to the
acquisition, construction, maintenance, ownership, operation, and improvement of privatization
projects in accordance with the terms, conditions, and consideration provided in any long-term
agreements. Any payments made by a political subdivision under a long-term agreement for
joint or cooperative action may not be construed to be an indebtedness of or a lending of the

credit of the political subdivision within the meaning of any constitutional or statutory restriction,
and, except as required by this chapter and the constitution, no election is necessary for the
authorization of any long-term agreement for joint or cooperative action.
(2) Any one or more political subdivisions may construct, purchase, or otherwise acquire
joint interests in any privatization project or any part of a privatization project, for common use
with any private entity or other political subdivision, or may sell or lease to any other political
subdivision or person a partial interest in a privatization project. Political subdivisions may
finance their joint interests in privatization projects in the manner provided for and subject to
Title 11, Chapter 14, [Utah Municipal Bond] Local Government Bonding Act, if otherwise
eligible thereunder to finance capital improvement.
Section 129. Repealer.
This bill repeals:
Section 11-14-1, Municipality defined -- Bond issues authorized -- Purposes -- Use of
bond proceeds -- Costs allowed.
Section 11-14-8, Election officials -- Filling vacancies.
Section 11-14-9, Election officials -- Oaths -- Powers and duties -- Expenses of
determining qualified voters.
Section 11-14-12, Contest of election and legality of bonds -- Procedure.