H.B. 14

1

BOND ELECTION PROCESS AMENDMENTS
2 2005 GENERAL SESSION
3 STATE OF UTAH
4 Sponsor: Fred R. Hunsaker
5
6 LONG TITLE
7 General Description:
8 This bill modifies provisions related to bond elections.
9 Highlighted Provisions:
10 This bill:
11 . changes the dates by which a legislative body must approve bond election
12 resolutions and bond proposition language to be used at the election in order to meet
13 ballot preparation and mailing requirements;
14 . implements provisional ballot procedures for challenged ballots in bond elections;
15 . provides that bond elections comply with the general voter registration and voting
16 procedures contained in the Election Code;
17 . modifies election administration and canvassing procedures for bond elections to
18 provide consistency with general election procedures;
19 . provides that county clerks, municipal clerks, clerks or chief executive officers of
20 special districts, and business administrators or superintendents of school districts
21 may act as election officers to conduct and administer bond elections, and to
22 supervise and administer certain bond and voted leeway elections;
23 . permits an election officer to appoint or employ agents to assist with the conducting
24 and administration of bond elections;
25 . provides that election officers in bond elections shall conduct their procedures at the
26 direction of the municipality calling the election;
27 . clarifies procedures for challenging bond elections and for publishing requirements

28 for notice of bond elections by newspaper;
29 . removes procedures for mailing of notice of bond elections by postcard;
30 . modifies the Election Code to provide consistent procedures for recounts of bond
31 election results and challenges to bond elections; and
32 . changes the name of the "Utah Municipal Bond Act" to "Local Government
33 Bonding Act" to provide consistency in the definition of words commonly used in
34 the Utah code;
35 . renumbers Title 14, Chapter 11, "Local Government Bonding Act"; and
36 . makes technical changes.
37 Monies Appropriated in this Bill:
38 None
39 Other Special Clauses:
40 None
41 Utah Code Sections Affected:
42 AMENDS:
43 9-3-409, as enacted by Chapter 309, Laws of Utah 1993
44 10-7-8, as last amended by Chapter 9, Laws of Utah 2001
45 10-7-15, as last amended by Chapter 90, Laws of Utah 2002
46 10-18-302, as last amended by Chapter 270, Laws of Utah 2004
47 11-8-2, as last amended by Chapter 112, Laws of Utah 1991
48 11-13-205, as renumbered and amended by Chapter 286, Laws of Utah 2002
49 11-13-219, as renumbered and amended by Chapter 286, Laws of Utah 2002
50 11-17-3, as last amended by Chapter 131, Laws of Utah 2003
51 11-25-5, as last amended by Chapter 133, Laws of Utah 2001
52 11-27-3, as last amended by Chapters 142 and 198, Laws of Utah 1987
53 15-7-12, as last amended by Chapter 9, Laws of Utah 2001
54 17-12-1, as last amended by Chapter 133, Laws of Utah 2000
55 17-24-1, as last amended by Chapter 241, Laws of Utah 2001
56 17-36-54, as renumbered and amended by Chapter 133, Laws of Utah 2000
57 17-50-303, as last amended by Chapter 96, Laws of Utah 2001
58 17A-2-306, as last amended by Chapter 9, Laws of Utah 2001

59 17A-2-307, as last amended by Chapter 9, Laws of Utah 2001
60 17A-2-309, as last amended by Chapter 9, Laws of Utah 2001
61 17A-2-423, as last amended by Chapter 9, Laws of Utah 2001
62 17A-2-428, as renumbered and amended by Chapter 186, Laws of Utah 1990
63 17A-2-543, as last amended by Chapter 9, Laws of Utah 2001
64 17A-2-622, as last amended by Chapter 90, Laws of Utah 2001
65 17A-2-712, as last amended by Chapter 285, Laws of Utah 2002
66 17A-2-821, as last amended by Chapter 254, Laws of Utah 2000
67 17A-2-824, as last amended by Chapters 1 and 254, Laws of Utah 2000
68 17A-2-826, as last amended by Chapter 9, Laws of Utah 2001
69 17A-2-1037, as last amended by Chapter 9, Laws of Utah 2001
70 17A-2-1058, as last amended by Chapter 9, Laws of Utah 2001
71 17A-2-1312, as last amended by Chapter 9, Laws of Utah 2001
72 17A-2-1315, as last amended by Chapter 5, Laws of Utah 1991
73 17A-2-1316, as last amended by Chapter 9, Laws of Utah 2001
74 17A-2-1322, as last amended by Chapters 9 and 195, Laws of Utah 2001
75 17A-2-1414, as last amended by Chapter 9, Laws of Utah 2001
76 17A-2-1439, as last amended by Chapter 9, Laws of Utah 2001
77 17A-2-1440, as last amended by Chapter 254, Laws of Utah 2000
78 17A-2-1823, as enacted by Chapter 216, Laws of Utah 1995
79 17A-2-1825, as enacted by Chapter 216, Laws of Utah 1995
80 17B-2-608, as enacted by Chapter 284, Laws of Utah 2002
81 17B-4-1204, as enacted by Chapter 133, Laws of Utah 2001
82 19-6-503, as renumbered and amended by Chapter 112, Laws of Utah 1991
83 19-6-505, as last amended by Chapter 9, Laws of Utah 2001
84 20A-1-102, as last amended by Chapters 117 and 127, Laws of Utah 2003
85 20A-3-202, as last amended by Chapter 328, Laws of Utah 2000
86 20A-3-304.1, as enacted by Chapter 195, Laws of Utah 2004
87 20A-4-202, as last amended by Chapter 228, Laws of Utah 1993
88 20A-4-301, as last amended by Chapter 11, Laws of Utah 2002, Fifth Special Session
89 20A-4-401, as last amended by Chapter 133, Laws of Utah 2002

90 20A-4-402, as enacted by Chapter 1, Laws of Utah 1993
91 20A-4-403, as enacted by Chapter 1, Laws of Utah 1993
92 20A-5-400.5, as enacted by Chapter 344, Laws of Utah 1998
93 20A-5-401, as last amended by Chapter 116, Laws of Utah 2003
94 20A-6-301, as last amended by Chapter 57, Laws of Utah 2001
95 20A-6-303, as last amended by Chapter 57, Laws of Utah 2001
96 20A-6-402, as last amended by Chapter 57, Laws of Utah 2001
97 31A-22-502, as last amended by Chapter 71, Laws of Utah 2002
98 53A-2-105, as last amended by Chapter 294, Laws of Utah 1998
99 53A-18-101, as last amended by Chapter 9, Laws of Utah 2001
100 53A-18-102, as last amended by Chapter 9, Laws of Utah 2001
101 53A-21-104, as last amended by Chapter 199, Laws of Utah 2003
102 53A-28-302, as last amended by Chapter 9, Laws of Utah 2001
103 54-9-103, as renumbered and amended by Chapter 286, Laws of Utah 2002
104 54-9-106, as renumbered and amended by Chapter 286, Laws of Utah 2002
105 59-7-601, as enacted by Chapter 169, Laws of Utah 1993
106 59-12-603, as last amended by Chapters 156 and 255, Laws of Utah 2004
107 59-12-703, as last amended by Chapters 255 and 317, Laws of Utah 2004
108 59-12-802, as last amended by Chapter 255, Laws of Utah 2004
109 59-12-804, as last amended by Chapter 255, Laws of Utah 2004
110 59-12-1402, as last amended by Chapters 255 and 317, Laws of Utah 2004
111 59-12-1503, as last amended by Chapters 90 and 255, Laws of Utah 2004
112 63B-2-116, as enacted by Chapter 304, Laws of Utah 1993
113 63B-2-216, as enacted by Chapter 304, Laws of Utah 1993
114 63B-3-116, as enacted by Chapter 300, Laws of Utah 1994
115 63B-3-216, as enacted by Chapter 300, Laws of Utah 1994
116 63B-4-116, as enacted by Chapter 329, Laws of Utah 1995
117 63B-5-116, as enacted by Chapter 335, Laws of Utah 1996
118 63B-6-116, as enacted by Chapter 391, Laws of Utah 1997
119 63B-6-216, as enacted by Chapter 270, Laws of Utah 1997
120 63B-6-416, as enacted by Chapter 391, Laws of Utah 1997

121 63B-7-116, as enacted by Chapter 67, Laws of Utah 1998
122 63B-7-216, as enacted by Chapter 316, Laws of Utah 1998
123 63B-7-416, as enacted by Chapter 67, Laws of Utah 1998
124 63B-8-116, as enacted by Chapter 309, Laws of Utah 1999
125 63B-8-216, as enacted by Chapter 331, Laws of Utah 1999
126 63B-8-416, as enacted by Chapter 309, Laws of Utah 1999
127 63B-9-216, as enacted by Chapter 354, Laws of Utah 2000
128 63B-10-116, as enacted by Chapter 321, Laws of Utah 2001
129 63B-11-116, as enacted by Chapter 199, Laws of Utah 2002
130 63B-11-216, as enacted by Chapter 252, Laws of Utah 2002
131 63B-11-316, as enacted by Chapter 278, Laws of Utah 2002
132 63B-11-516, as enacted by Chapter 266, Laws of Utah 2002
133 72-2-204, as renumbered and amended by Chapter 270, Laws of Utah 1998
134 72-2-108, as last amended by Chapter 318, Laws of Utah 2000
135 73-10d-4, as last amended by Chapter 9, Laws of Utah 2001
136 73-10d-7, as last amended by Chapter 9, Laws of Utah 2001
137 ENACTS:
138 11-14-101, Utah Code Annotated 1953
139 11-14-102, Utah Code Annotated 1953
140 11-14-103, Utah Code Annotated 1953
141 11-14-208, Utah Code Annotated 1953
142 RENUMBERS AND AMENDS:
143 11-14-201, (Renumbered from 11-14-2, as last amended by Chapter 252, Laws of Utah
144 1999)
145 11-14-202, (Renumbered from 11-14-3, as last amended by Chapter 292, Laws of Utah
146 2003)
147 11-14-203, (Renumbered from 11-14-4, as last amended by Chapter 371, Laws of Utah
148 2004)
149 11-14-204, (Renumbered from 11-14-6, as last amended by Chapter 75, Laws of Utah
150 2000)
151 11-14-205, (Renumbered from 11-14-7, as last amended by Chapter 3, Laws of Utah

152 1996, Second Special Session)
153 11-14-206, (Renumbered from 11-14-10, as last amended by Chapter 281, Laws of
154 Utah 1981)
155 11-14-207, (Renumbered from 11-14-11, as last amended by Chapter 115, Laws of
156 Utah 1975)
157 11-14-301, (Renumbered from 11-14-13, as last amended by Chapter 3, Laws of Utah
158 1988)
159 11-14-302, (Renumbered from 11-14-14, as last amended by Chapter 346, Laws of
160 Utah 1983)
161 11-14-303, (Renumbered from 11-14-14.5, as last amended by Chapter 191, Laws of
162 Utah 1987)
163 11-14-304, (Renumbered from 11-14-15, as last amended by Chapter 280, Laws of
164 Utah 1981)
165 11-14-305, (Renumbered from 11-14-16, as last amended by Chapter 62, Laws of Utah
166 1983)
167 11-14-306, (Renumbered from 11-14-17, as last amended by Chapter 72, Laws of Utah
168 2000)
169 11-14-307, (Renumbered from 11-14-17.5, as last amended by Chapter 193, Laws of
170 Utah 2001)
171 11-14-308, (Renumbered from 11-14-17.6, as last amended by Chapter 205, Laws of
172 Utah 2001)
173 11-14-309, (Renumbered from 11-14-18, as last amended by Chapter 346, Laws of
174 Utah 1983)
175 11-14-310, (Renumbered from 11-14-19, as enacted by Chapter 41, Laws of Utah 1965)
176 11-14-311, (Renumbered from 11-14-19.5, as last amended by Chapter 79, Laws of
177 Utah 1985)
178 11-14-312, (Renumbered from 11-14-19.6, as enacted by Chapter 115, Laws of Utah
179 1975)
180 11-14-313, (Renumbered from 11-14-19.7, as last amended by Chapter 345, Laws of
181 Utah 1983)
182 11-14-314, (Renumbered from 11-14-19.8, as enacted by Chapter 280, Laws of Utah

183 1981)
184 11-14-315, (Renumbered from 11-14-20, as enacted by Chapter 41, Laws of Utah 1965)
185 11-14-316, (Renumbered from 11-14-21, as last amended by Chapter 201, Laws of
186 Utah 1987)
187 11-14-401, (Renumbered from 11-14-22, as enacted by Chapter 41, Laws of Utah 1965)
188 11-14-402, (Renumbered from 11-14-23, as last amended by Chapter 69, Laws of Utah
189 2001)
190 11-14-403, (Renumbered from 11-14-24, as enacted by Chapter 41, Laws of Utah 1965)
191 11-14-404, (Renumbered from 11-14-25, as enacted by Chapter 41, Laws of Utah 1965)
192 11-14-405, (Renumbered from 11-14-26, as enacted by Chapter 41, Laws of Utah 1965)
193 11-14-406, (Renumbered from 11-14-27, as last amended by Chapter 10, Laws of Utah
194 1997)
195 11-14-501, (Renumbered from 11-14-28, as enacted by Chapter 69, Laws of Utah 2001)
196 REPEALS:
197 11-14-1, as last amended by Chapter 216, Laws of Utah 1995
198 11-14-8, as enacted by Chapter 41, Laws of Utah 1965
199 11-14-9, as enacted by Chapter 41, Laws of Utah 1965
200 11-14-12, as enacted by Chapter 41, Laws of Utah 1965
201
202 Be it enacted by the Legislature of the state of Utah:
203 Section 1. Section 9-3-409 is amended to read:
204 9-3-409. Actions on validity or enforceability of bonds -- Time for bringing
205 action.
206 (1) In any suit, action, or proceeding involving the validity or enforceability of any
207 bond issued under this chapter or the security for them, any such bond reciting in substance that
208 it has been issued by the authority in connection with the Utah Science Center shall be
209 conclusively deemed to have been issued for that purpose.
210 (2) For a period of 30 days after the publication of the resolution authorizing the bonds,
211 or a notice of bonds to be issued by the authority containing those items described in Section
212 [ 11-14-21 ] 11-14-316 in a newspaper having general circulation in the area of operation, any
213 person may contest the legality of the resolution authorizing any bonds, notice of bonds to be

214 issued, or any provisions made for the security and payment of the bonds. After the 30-day
215 period no one has any cause of action to contest the regularity, formality, or legality of the
216 notice of bonds to be issued or the bonds for any cause whatsoever.
217 Section 2. Section 10-7-8 is amended to read:
218 10-7-8. Resolution on bond issue -- Election as provided by Local Government
219 Bonding Act.
220 When the board of commissioners, city council or the town board of trustees of any city
221 or town shall have decided that incurring such bonded indebtedness is advisable, it shall by
222 resolution specify the purpose for which the indebtedness is to be created and the amount of
223 bonds which it is proposed to issue, and shall provide for submitting the question of the issue
224 of such bonds to the qualified electors of the city or town at the next general election, or at a
225 special election to be called for that purpose by the board of commissioners, city council or
226 board of trustees in such manner and subject to such conditions as is provided in Title 11,
227 Chapter 14, [Utah Municipal Bond] Local Government Bonding Act. This section does not
228 require an election for the issuance of refunding bonds or other bonds not required by the
229 Constitution to be voted at an election.
230 Section 3. Section 10-7-15 is amended to read:
231 10-7-15. Sale or lease of electrical generation and distribution system -- Appraisal
232 and vote required -- Manner of conducting the election.
233 (1) (a) Before selling or leasing in their entirety the works and plant constructed,
234 purchased, or used by the municipality for the purpose of generating or distributing electrical
235 energy for light, heat, or power purposes, the municipal legislative body shall:
236 (i) cause an appraisal of the property proposed to be sold or leased to be made under
237 the supervision of three resident taxpayers of the municipality, to be appointed by the
238 municipal legislative body; and
239 (ii) provide for submitting to the registered voters of the municipality the question of
240 the sale or lease of the property, at the next general election or at a special election called for
241 that purpose.
242 (b) The value of the property determined in an appraisal under Subsection (1)(a)(i)
243 shall include all items that the municipal legislative body determines to add value to or subtract
244 value from the property.

245 (2) (a) Subject to Subsection (2)(b), each election under Subsection (1)(a)(ii) shall be
246 called and conducted in the same manner as provided by statute for the issue of bonds in
247 Section 10-7-8 , the necessary changes in the form of the ballot being made.
248 (b) Each notice of election required under Section [ 11-14-3 ] 11-14-202 for an election
249 held under Subsection (1)(a)(ii) shall include:
250 (i) a summary of the appraisal made under Subsection (1)(a)(i), including the amount
251 of the appraisal; and
252 (ii) the name of each bidder who submitted a bid that was opened and considered under
253 Section 10-7-17 and the amount of each bid.
254 (3) In the process of selling or leasing in their entirety the municipality's electrical
255 works and plant, a municipal legislative body may take whatever action it considers appropriate
256 and in the sequence it considers appropriate, subject to the requirements of this section and
257 Sections 10-7-16 and 10-7-17 .
258 Section 4. Section 10-18-302 is amended to read:
259 10-18-302. Bonding authority.
260 (1) In accordance with Title 11, Chapter 14, [Utah Municipal Bond] Local Government
261 Bonding Act, the legislative body of a municipality may by resolution determine to issue one or
262 more revenue bonds or general obligation bonds to finance the capital costs for facilities
263 necessary to provide to subscribers:
264 (a) a cable television service; or
265 (b) a public telecommunications service.
266 (2) The resolution described in Subsection (1) shall:
267 (a) describe the purpose for which the indebtedness is to be created; and
268 (b) specify the dollar amount of the one or more bonds proposed to be issued.
269 (3) (a) A revenue bond issued under this section shall be secured and paid for:
270 (i) from the revenues generated by the municipality from providing:
271 (A) cable television services with respect to revenue bonds issued to finance facilities
272 for the municipality's cable television services; and
273 (B) public telecommunications services with respect to revenue bonds issued to finance
274 facilities for the municipality's public telecommunications services; and
275 (ii) notwithstanding Subsection (3)(b) and Subsection 10-18-303 (3)(a), from revenues

276 generated under Title 59, Chapter 12, Sales and Use Tax Act, if:
277 (A) notwithstanding Subsection [ 11-14-2 (2)] 11-14-201 (3) and except as provided in
278 Subsections (4) and (5), the revenue bond is approved by the registered voters in an election
279 held:
280 (I) except as provided in Subsection (3)(a)(ii)(A)(II), pursuant to the provisions of Title
281 11, Chapter 14, [Utah Municipal Bond] Local Government Bonding Act, that govern bond
282 elections; and
283 (II) notwithstanding Subsection [ 11-14-4 ] 11-14-203 (2), at a regular general election;
284 (B) the revenues described in this Subsection (3)(a)(ii) are pledged as security for the
285 revenue bond; and
286 (C) the municipality or municipalities annually appropriate the revenues described in
287 this Subsection (3)(a)(ii) to secure and pay the revenue bond issued under this section.
288 (b) Except as provided in Subsection (3)(a)(ii), a municipality may not pay the
289 origination, financing, or other carrying costs associated with the one or more revenue bonds
290 issued under this section from the general funds or other enterprise funds of the municipality.
291 (4) (a) As used in this Subsection (4), "municipal entity" means an entity created
292 pursuant to an agreement:
293 (i) under Title 11, Chapter 13, Interlocal Cooperation Act; and
294 (ii) to which a municipality is a party.
295 (b) The requirements of Subsection (3)(a)(ii)(A) do not apply to a municipality or
296 municipal entity that issues revenue bonds, or to a municipality that is a member of a municipal
297 entity that issues revenue bonds, if:
298 (i) on or before March 2, 2004, the municipality that is issuing revenue bonds or that is
299 a member of a municipal entity that is issuing revenue bonds has published the first notice
300 described in Subsection (4)(b)(iii);
301 (ii) on or before April 15, 2004, the municipality that is issuing revenue bonds or that
302 is a member of a municipal entity that is issuing revenue bonds makes the decision to pledge
303 the revenues described in Subsection (3)(a)(ii) as security for the revenue bonds described in
304 this Subsection (4)(b)(ii);
305 (iii) the municipality that is issuing the revenue bonds or the municipality that is a
306 member of the municipal entity that is issuing the revenue bonds has:

307 (A) held a public hearing for which public notice was given by publication of the
308 notice in a newspaper published in the municipality or in a newspaper of general circulation
309 within the municipality for two consecutive weeks, with the first publication being not less
310 than 14 days before the public hearing; and
311 (B) the notice identifies:
312 (I) that the notice is given pursuant to Title 11, Chapter 14, [Utah Municipal Bond]
313 Local Government Bonding Act;
314 (II) the purpose for the bonds to be issued;
315 (III) the maximum amount of the revenues described in Subsection (3)(a)(ii) that will
316 be pledged in any fiscal year;
317 (IV) the maximum number of years that the pledge will be in effect; and
318 (V) the time, place, and location for the public hearing;
319 (iv) the municipal entity that issues revenue bonds:
320 (A) adopts a final financing plan; and
321 (B) in accordance with Title 63, Chapter 2, Government Records Access and
322 Management Act, makes available to the public at the time the municipal entity adopts the final
323 financing plan:
324 (I) the final financing plan; and
325 (II) all contracts entered into by the municipal entity, except as protected by Title 63,
326 Chapter 2, Government Records Access and Management Act;
327 (v) any municipality that is a member of a municipal entity described in Subsection
328 (4)(b)(iv):
329 (A) not less than 30 calendar days after the municipal entity complies with Subsection
330 (4)(b)(iv)(B), holds a final public hearing;
331 (B) provides notice, at the time the municipality schedules the final public hearing, to
332 any person who has provided to the municipality a written request for notice; and
333 (C) makes all reasonable efforts to provide fair opportunity for oral testimony by all
334 interested parties; and
335 (vi) except with respect to a municipality that issued bonds prior to March 1, 2004, not
336 more than 50% of the average annual debt service of all revenue bonds described in this section
337 to provide service throughout the municipality or municipal entity may be paid from the

338 revenues described in Subsection (3)(a)(ii).
339 (5) On or after July 1, 2007, the requirements of Subsection (3)(a)(ii)(A) do not apply
340 to a municipality that issues revenue bonds if:
341 (a) the municipality that is issuing the revenue bonds has:
342 (i) held a public hearing for which public notice was given by publication of the notice
343 in a newspaper published in the municipality or in a newspaper of general circulation within
344 the municipality for two consecutive weeks, with the first publication being not less than 14
345 days before the public hearing; and
346 (ii) the notice identifies:
347 (A) that the notice is given pursuant to Title 11, Chapter 14, [Utah Municipal Bond]
348 Local Government Bonding Act;
349 (B) the purpose for the bonds to be issued;
350 (C) the maximum amount of the revenues described in Subsection (3)(a)(ii) that will be
351 pledged in any fiscal year;
352 (D) the maximum number of years that the pledge will be in effect; and
353 (E) the time, place, and location for the public hearing; and
354 (b) except with respect to a municipality that issued bonds prior to March 1, 2004, not
355 more than 50% of the average annual debt service of all revenue bonds described in this section
356 to provide service throughout the municipality or municipal entity may be paid from the
357 revenues described in Subsection (3)(a)(ii).
358 (6) A municipality that issues bonds pursuant to this section may not make or grant any
359 undue or unreasonable preference or advantage to itself or to any private provider of:
360 (a) cable television services; or
361 (b) public telecommunications services.
362 Section 5. Section 11-8-2 is amended to read:
363 11-8-2. State loans for sewage treatment facilities -- Rules of Water Quality
364 Board.
365 The Department of Environmental Quality is authorized to negotiate loans to political
366 subdivisions and municipal authorities for the construction, reconstruction, and improvement
367 of municipal sewage treatment facilities. All loans shall be made pursuant to rules made by the
368 Water Quality Board and not exceed 25% of the total cost of the facility. The loans shall be

369 authorized by the political subdivision involved pursuant to Title 11, Chapter 14, [Utah
370 Municipal Bond] Local Government Bonding Act, or other applicable law of this state
371 pertaining to indebtedness of political subdivisions.
372 Section 6. Section 11-13-205 is amended to read:
373 11-13-205. Agreement by public agencies to create a new entity to own sewage
374 and wastewater facilities -- Powers and duties of new entities -- Validation of previously
375 created entities.
376 (1) It is declared that the policy of the state is to assure the health, safety, and welfare
377 of its citizens, that adequate sewage and wastewater treatment plants and facilities are essential
378 to the well-being of the citizens of the state and that the acquisition of adequate sewage and
379 wastewater treatment plants and facilities on a regional basis in accordance with federal law
380 and state and federal water quality standards and effluent standards in order to provide services
381 to public agencies is a matter of statewide concern and is in the public interest. It is found and
382 declared that there is a statewide need to provide for regional sewage and wastewater treatment
383 plants and facilities, and as a matter of express legislative determination it is declared that the
384 compelling need of the state for construction of regional sewage and wastewater treatment
385 plants and facilities requires the creation of entities under the Interlocal Cooperation Act to
386 own, construct, operate, and finance sewage and wastewater treatment plants and facilities; and
387 it is the purpose of this law to provide for the accomplishment thereof in the manner provided
388 in this section.
389 (2) Any two or more public agencies of the state may also agree to create a separate
390 legal or administrative entity to accomplish and undertake the purpose of owning, acquiring,
391 constructing, financing, operating, maintaining, and repairing regional sewage and wastewater
392 treatment plants and facilities.
393 (3) A separate legal or administrative entity created in the manner provided herein is
394 considered to be a political subdivision and body politic and corporate of the state with power
395 to carry out and effectuate its corporate powers, including, but not limited to, the power:
396 (a) to adopt, amend, and repeal rules, bylaws, and regulations, policies, and procedures
397 for the regulation of its affairs and the conduct of its business, to sue and be sued in its own
398 name, to have an official seal and power to alter that seal at will, and to make and execute
399 contracts and all other instruments necessary or convenient for the performance of its duties

400 and the exercise of its powers and functions under the Interlocal Cooperation Act;
401 (b) to own, acquire, construct, operate, maintain, repair, or cause to be constructed,
402 operated, maintained, and repaired one or more regional sewage and wastewater treatment
403 plants and facilities, all as shall be set forth in the agreement providing for its creation;
404 (c) to borrow money, incur indebtedness and issue revenue bonds, notes or other
405 obligations payable solely from the revenues and receipts derived from all or a portion of the
406 regional sewage and wastewater treatment plants and facilities which it owns, operates, and
407 maintains, such bonds, notes, or other obligations to be issued and sold in compliance with the
408 provisions of Title 11, Chapter 14, [Utah Municipal Bond] Local Government Bonding Act;
409 (d) to enter into agreements with public agencies and other parties and entities to
410 provide sewage and wastewater treatment services on such terms and conditions as it considers
411 to be in the best interests of its participants; and
412 (e) to acquire by purchase or by exercise of the power of eminent domain, any real or
413 personal property in connection with the acquisition and construction of any sewage and
414 wastewater treatment plant and all related facilities and rights-of-way which it owns, operates,
415 and maintains.
416 (4) The provisions of Part 3, Project Entity Provisions, do not apply to a legal or
417 administrative entity created for regional sewage and wastewater treatment purposes under this
418 section.
419 (5) All proceedings previously had in connection with the creation of any legal or
420 administrative entity pursuant to this chapter, and all proceedings previously had by any such
421 entity for the authorization and issuance of bonds of the entity are validated, ratified, and
422 confirmed; and these entities are declared to be validly created interlocal cooperation entities
423 under this chapter. These bonds, whether previously or subsequently issued pursuant to these
424 proceedings, are validated, ratified, and confirmed and declared to constitute, if previously
425 issued, or when issued, the valid and legally binding obligations of the entity in accordance
426 with their terms. Nothing in this section shall be construed to affect or validate any bonds, or
427 the organization of any entity, the legality of which is being contested at the time this act takes
428 effect.
429 (6) (a) The governing body of each entity created under this section on or after May 4,
430 1998, shall, within 30 days of the creation, file a written notice of the creation with the State

431 Tax Commission.
432 (b) Each written notice required under Subsection (6)(a) shall:
433 (i) be accompanied by:
434 (A) a copy of the agreement creating the entity; and
435 (B) a map or plat that delineates a metes and bounds description of the area affected
436 and evidence that the information has been recorded by the county recorder; and
437 (ii) contain a certification by the governing body that all necessary legal requirements
438 relating to the creation have been completed.
439 Section 7. Section 11-13-219 is amended to read:
440 11-13-219. Publication of resolutions or agreements -- Contesting legality of
441 resolution or agreement.
442 (1) As used in this section:
443 (a) "Enactment" means:
444 (i) a resolution adopted or proceedings taken by a governing body under the authority
445 of this chapter, and includes a resolution, indenture, or other instrument providing for the
446 issuance of bonds; and
447 (ii) an agreement or other instrument that is authorized, executed, or approved by a
448 governing body under the authority of this chapter.
449 (b) "Governing body" means:
450 (i) the legislative body of a public agency; and
451 (ii) the governing body of an interlocal entity created under this chapter.
452 (c) "Notice of bonds" means the notice authorized by Subsection (3)(d).
453 (d) "Notice of agreement" means the notice authorized by Subsection (3)(c).
454 (e) "Official newspaper" means the newspaper selected by a governing body under
455 Subsection (4)(b) to publish its enactments.
456 (2) Any enactment taken or made under the authority of this chapter is not subject to
457 referendum.
458 (3) (a) A governing body need not publish any enactment taken or made under the
459 authority of this chapter.
460 (b) A governing body may provide for the publication of any enactment taken or made
461 by it under the authority of this chapter according to the publication requirements established

462 by this section.
463 (c) (i) If the enactment is an agreement, document, or other instrument, or a resolution
464 or other proceeding authorizing or approving an agreement, document, or other instrument, the
465 governing body may, instead of publishing the full text of the agreement, resolution, or other
466 proceeding, publish a notice of agreement containing:
467 (A) the names of the parties to the agreement;
468 (B) the general subject matter of the agreement;
469 (C) the term of the agreement;
470 (D) a description of the payment obligations, if any, of the parties to the agreement;
471 and
472 (E) a statement that the resolution and agreement will be available for review at the
473 governing body's principal place of business during regular business hours for 30 days after the
474 publication of the notice of agreement.
475 (ii) The governing body shall make a copy of the resolution or other proceeding and a
476 copy of the contract available at its principal place of business during regular business hours
477 for 30 days after the publication of the notice of agreement.
478 (d) If the enactment is a resolution or other proceeding authorizing the issuance of
479 bonds, the governing body may, instead of publishing the full text of the resolution or other
480 proceeding and the documents pertaining to the issuance of bonds, publish a notice of bonds
481 that contains the information described in Subsection [ 11-14-21 (3)] 11-14-316 (2).
482 (4) (a) If the governing body chooses to publish an enactment, notice of bonds, or
483 notice of agreement, the governing body shall comply with the requirements of this Subsection
484 (4).
485 (b) If there is more than one newspaper of general circulation, or more than one
486 newspaper, published within the boundaries of the governing body, the governing body may
487 designate one of those newspapers as the official newspaper for all publications made under
488 this section.
489 (c) (i) The governing body shall publish the enactment, notice of bonds, or notice of
490 agreement in:
491 (A) the official newspaper;
492 (B) the newspaper published in the municipality in which the principal office of the

493 governmental entity is located; or
494 (C) if no newspaper is published in that municipality, in a newspaper having general
495 circulation in the municipality.
496 (ii) The governing body may publish the enactment, notice of bonds, or notice of
497 agreement in a newspaper of general circulation or in a newspaper that is published within the
498 boundaries of any public agency that is a party to the enactment or agreement.
499 (5) (a) Any person in interest may contest the legality of an enactment or any action
500 performed or instrument issued under the authority of the enactment for 30 days after the
501 publication of the enactment, notice of bonds, or notice of agreement.
502 (b) After the 30 days have passed, no one may contest the regularity, formality, or
503 legality of the enactment or any action performed or instrument issued under the authority of
504 the enactment for any cause whatsoever.
505 Section 8. Section 11-14-101 is enacted to read:
506 CHAPTER 14. LOCAL GOVERNMENT BONDING ACT
507 Part 1. General Provisions
508 11-14-101. Title.
509 This chapter is known as the "Local Government Bonding Act."
510 Section 9. Section 11-14-102 is enacted to read:
511 11-14-102. Definitions.
512 For the purpose of this chapter:
513 (1) "Bond" means any bond authorized to be issued under this chapter, including
514 municipal bonds.
515 (2) "Election results" means the same as "election results" as defined in Section
516 20A-1-102 .
517 (3) (a) "Local political subdivision" includes:
518 (i) cities;
519 (ii) towns;
520 (iii) counties;
521 (iv) school districts;
522 (v) public transit districts;
523 (vi) improvement districts operating under the authority of Title 17A, Chapter 2, Part

524 3, County Improvement Districts for Water, Sewage, Flood Control, Electric and Gas;
525 (vii) special service districts operating under the authority of Title 17A, Chapter 2, Part
526 13, Utah Special Service District Act;
527 (viii) metropolitan water districts operating under the authority of Title 17A, Chapter 2,
528 Part 8, Metropolitan Water District Act;
529 (ix) irrigation districts operating under the authority of Title 17A, Chapter 2, Part 7,
530 Irrigation District Act;
531 (x) water conservancy districts operating under the authority of Title 17A, Chapter 2,
532 Part 14, Water Conservancy Districts; and
533 (xi) regional service areas operating under the authority of Title 17A, Chapter 2, Part
534 18, Regional Service Area Act.
535 (b) "Local political subdivision" does not include the state and its institutions.
536 Section 10. Section 11-14-103 is enacted to read:
537 11-14-103. Bond issues authorized -- Purposes -- Use of bond proceeds.
538 (1) Any local political subdivision may, in the manner and subject to the limitations
539 and restrictions contained in this chapter, issue its negotiable bonds for the purpose of paying
540 all or part of the cost of acquiring, improving, or extending any one or more improvements,
541 facilities, or property that the local political subdivision is authorized by law to acquire.
542 (2) Any local political subdivision may also issue such bonds for the acquisition of or
543 the acquisition of an interest in any one or more or combination of the following types of
544 improvements, facilities, or property to be owned by the local political subdivision or to be
545 owned jointly by two or more local political subdivisions, or for the improvement or extension
546 of any such wholly or jointly owned facility or property:
547 (a) public buildings of every nature, including without limitation, offices, courthouses,
548 jails, fire, police and sheriff's stations, detention homes, and any other buildings to
549 accommodate or house lawful activities of a local political subdivision;
550 (b) waterworks, irrigation systems, water systems, dams, reservoirs, water treatment
551 plants, and any other improvements, facilities, or property used in connection with the
552 acquisition, storage, transportation, and supplying of water for domestic, industrial, irrigation,
553 recreational, and other purposes and preventing pollution of water;
554 (c) sewer systems, sewage treatment plants, incinerators, and other improvements,

555 facilities, or property used in connection with the collection, treatment, and disposal of sewage,
556 garbage, or other refuse;
557 (d) drainage and flood control systems, storm sewers, and any other improvements,
558 facilities, or property used in connection with the collection, transportation, or disposal of
559 water;
560 (e) recreational facilities of every kind, including without limitation, athletic and play
561 facilities, playgrounds, athletic fields, gymnasiums, public baths, swimming pools, camps,
562 parks, picnic grounds, fairgrounds, golf courses, zoos, boating facilities, tennis courts,
563 auditoriums, stadiums, arenas, and theaters;
564 (f) convention centers, sports arenas, auditoriums, theaters, and other facilities for the
565 holding of public assemblies, conventions, and other meetings;
566 (g) roads, bridges, viaducts, tunnels, sidewalks, curbs, gutters, and parking buildings,
567 lots, and facilities;
568 (h) airports, landing fields, landing strips, and air navigation facilities;
569 (i) educational facilities, including without limitation, schools, gymnasiums,
570 auditoriums, theaters, museums, art galleries, libraries, stadiums, arenas, and fairgrounds;
571 (j) hospitals, convalescent homes, and homes for the aged or indigent; and
572 (k) electric light works, electric generating systems, and any other improvements,
573 facilities, or property used in connection with the generation and acquisition of electricity for
574 these local political subdivisions and transmission facilities and substations if they do not
575 duplicate transmission facilities and substations of other entities operating in the state prepared
576 to provide the proposed service unless these transmission facilities and substations proposed to
577 be constructed will be more economical to these local political subdivisions.
578 (3) Any such improvement, facility, or property need not lie within the limits of the
579 local political subdivision.
580 (4) A cost under Subsection (1) may include:
581 (a) the cost of equipment and furnishings for such improvements, facilities, or
582 property;
583 (b) all costs incident to the authorization and issuance of bonds, including engineering,
584 legal, and fiscal advisers' fees;
585 (c) costs incident to the issuance of bond anticipation notes, including interest to accrue

586 on bond anticipation notes;
587 (d) interest estimated to accrue on the bonds during the period to be covered by the
588 construction of the improvement, facility, or property and for 12 months after that period; and
589 (e) other amounts which the legislative body finds necessary to establish bond reserve
590 funds and to provide working capital related to the improvement, facility, or property.
591 Section 11. Section 11-14-201 , which is renumbered from Section 11-14-2 is
592 renumbered and amended to read:
593 Part 2. Bond Elections
594 [11-14-2]. 11-14-201. Election on bond issues -- Qualified electors --
595 Resolution and notice.
596 (1) [(a)] The [governing] legislative body of any [municipality desiring] local political
597 subdivision who wishes to issue bonds under the authority granted in Section [ 11-14-1 ]
598 11-14-103 shall [by resolution provide for the holding of an election in the municipality on], at
599 least 75 days before the date of election:
600 (a) approve a resolution submitting the question of the issuance of the bonds to the
601 voters of the local political subdivision; and
602 (b) provide a copy of the resolution to:
603 (i) the lieutenant governor; and
604 (ii) the election officer, as defined in Section 20A-1-102 , charged with conducting the
605 election.
606 [(b) The bonds may be issued only if at the election the issuance of the bonds is
607 approved by a majority of the qualified electors of the municipality who vote on the
608 proposition.]
609 [(2) This section does not require an election for the issuance of refunding bonds or
610 other bonds not required by the constitution to be voted at an election.]
611 [(3) (a) At least 30 days before the election, the governing body shall:]
612 [(i) approve the resolution; and]
613 [(ii) provide a copy of the resolution to the county clerk.]
614 (2) The local political subdivision may not issue the bonds unless the majority of the
615 qualified voters of the local political subdivision who vote on the bond proposition approve the
616 issuance of the bonds.

617 (3) Nothing in this section requires an election for the issuance of:
618 (a) refunding bonds; or
619 (b) other bonds not required by law to be voted on at an election.
620 [(b)] (4) The resolution calling the election [and the election notice] shall [state:]
621 include a ballot proposition, in substantially final form, that complies with the requirements of
622 Subsection 11-14-206 (2).
623 [(i) the purpose for which the bonds are to be issued;]
624 [(ii) the maximum amount of bonds to be issued; and]
625 [(iii) the maximum number of years from the issue date of the bonds to maturity.]
626 [(c) The purpose may be stated in general terms and need not specify the particular
627 projects for which the bonds are to be issued or the specific amount of bond proceeds to be
628 expended for each project.]
629 [(4) If the municipality is an improvement district and if the bonds are to be payable in
630 part from tax proceeds and in part from the operating revenues of the district or from any
631 combination of tax proceeds and operating revenues, the resolution and notice shall indicate
632 those payment sources, but need not specify how the bonds are to be divided between those
633 sources of payment.]
634 Section 12. Section 11-14-202 , which is renumbered from Section 11-14-3 is
635 renumbered and amended to read:
636 [11-14-3]. 11-14-202. Notice of election -- Contents -- Publication -- Mailing.
637 (1) (a) [Notice] The legislative body shall ensure that:
638 (i) notice of the election [shall be] is published once [a] per week during three
639 consecutive weeks in a newspaper designated in accordance with Section [ 11-14-21 ,]
640 11-14-316 ; and
641 (ii) the first publication [to be] occurs not less than 21 nor more than 35 days before
642 the election.
643 [(b) If no official newspaper is designated, the notices]
644 (b) Notice shall be published in a newspaper [published in the municipality, or, if no
645 newspaper is published in the municipality, the notices shall be published in a newspaper]
646 having general circulation in the [municipality] local political subdivision.
647 [(2) When the debt service on the bonds to be issued will increase the property tax

648 imposed upon the average value of a residence by an amount that is greater than or equal to $15
649 per year, the governing body shall, at least seven days but not more than 30 days before the
650 bond election, if the bond election is not held on the date of a regular primary election, a
651 municipal primary election, a regular general election, or a municipal general election, either
652 mail:]
653 [(a) written notice of the bond election on a minimum three inch by five inch postcard
654 to every household containing a registered voter who is eligible to vote on the bonds; or]
655 [(b) a voter information pamphlet prepared by the governing body, if one is prepared,
656 that includes the information required by Subsection (4).]
657 [(3)] (2) (a) Except as provided in Subsection [(3)] (2)(b), [election] notice [given for
658 any bond election held in this state] of the bond election need not be posted [by any persons].
659 (b) (i) In a [city of the third, fourth, or fifth class or a town] local political subdivision
660 where there is no newspaper [is published, the governing] of general circulation, the legislative
661 body may require that notice of a bond election be given by posting in lieu of the publication
662 requirements of Subsection (1).
663 (ii) When the [governing] legislative body imposes a posting requirement, the [city
664 recorder, town clerk, or other officer designated by the governing] legislative body shall [post]
665 ensure that notice of the bond election is posted in at least five public places in the [city or
666 town] local political subdivision at least 21 days before the election.
667 [(4)] (3) [The printed, posted, and mailed] Any notice required by this section shall
668 [identify] include:
669 (a) the date and place of the election;
670 (b) the hours during which the polls will be open; and
671 [(c) the purpose for which the bonds are to be issued, the maximum amount of bonds
672 to be issued, and the maximum number of years to maturity of the bonds.]
673 (c) the title and text of the ballot proposition.
674 [(5)] (4) The [governing] legislative body shall pay the costs associated with the
675 [printed, posted, and mailed] notice required by this section.
676 Section 13. Section 11-14-203 , which is renumbered from Section 11-14-4 is
677 renumbered and amended to read:
678 [11-14-4]. 11-14-203. Time for election -- Equipment -- Election officials --

679 Combining precincts.
680 [(1) (a) The governing body shall:]
681 [(i) designate the voting places to be used;]
682 [(ii) fix the hours during which the polls are to be open, which, if the election is a
683 special election, shall be those provided by law for the conduct of regular general elections;]
684 [(iii) cause to be provided the necessary ballot boxes, ballots, paraphernalia,
685 equipment, and supplies needed for the election as determined by the governing body; and]
686 [(iv) unless the election officials to serve at each voting place are otherwise appointed
687 under the provisions of general law, appoint three election officials, who shall be qualified
688 electors of the municipality or other entity calling the election, to serve at each voting place.]
689 [(b) The governing body may appoint one or more alternate election officials to so
690 serve in case of the absence for any cause of the designated election officials.]
691 (1) (a) The local political subdivision shall ensure that bond elections are conducted
692 and administered according to the procedures set forth in this chapter and the sections of the
693 Election Code specifically referenced by this chapter.
694 (b) When a local political subdivision complies with those procedures, there is a
695 presumption that the bond election was properly administered.
696 (2) (a) [(i)] A bond election may be held, and the proposition for the issuance of bonds
697 may be submitted [at], on the same date as any general or municipal election held in the
698 [municipality or other entity] local political subdivision calling the bond election, or at a
699 special election called for the purpose on a date authorized by Section 20A-1-204 .
700 [(ii)] (b) A bond election may not be held, nor a proposition for issuance of bonds be
701 submitted, at the Western States Presidential Primary election established in Title 20A, Chapter
702 9, Part 8, Western States Presidential Primary.
703 [(b) The process for calling, the approved purpose, and the date of a special election
704 shall be governed by Sections 20A-1-203 and 20A-1-204 .]
705 [(c) Where a bond election is being held on the same day as any other election held in
706 the municipality or entity calling the bond election or in some part of that municipality or
707 entity, the election officials serving for the other election may also serve as election officials
708 for the bond election.]
709 (3) (a) The bond election shall be conducted and administered by the election officer

710 designated in Sections 20A-1-102 and 20A-5-400.5 .
711 (b) (i) The duties of the election officer shall be governed by Title 20A, Chapter 5, Part
712 4, Election Officer's Duties.
713 (ii) The publishing requirement under Subsection 20A-5-405 (1)(j)(iii) does not apply
714 when notice of a bond election has been provided according to the requirements of Section
715 11-14-202 .
716 (c) The hours during which the polls are to be open shall be consistent with Section
717 20A-1-302 .
718 (d) The appointment and duties of election judges shall be governed by Title 20A,
719 Chapter 5, Part 6, Election Judges.
720 (e) General voting procedures shall be conducted according to the requirements of Title
721 20A, Chapter 3, Voting.
722 (f) The designation of election crimes and offenses, and the requirements for the
723 prosecution and adjudication of those crimes and offenses are set forth in Title 20A, Election
724 Code.
725 [(3) (a) Voting] (4) When a bond election is being held on a day when no other
726 election is being held in the local political subdivision calling the bond election, voting
727 precincts may be combined for purposes of bond elections[. (b) The governing body may
728 designate whatever voting places that it considers best suited,] so long as no voter is required to
729 vote outside the county in which [he] the voter resides.
730 (5) When a bond election is being held on the same day as any other election held in a
731 local political subdivision calling the bond election, or in some part of that local political
732 subdivision, the polling places and election officials serving for the other election may also
733 serve as the polling places and election officials for the bond election, so long as no voter is
734 required to vote outside the county in which the voter resides.
735 Section 14. Section 11-14-204 , which is renumbered from Section 11-14-6 is
736 renumbered and amended to read:
737 [11-14-6]. 11-14-204. Challenges to voter qualifications.
738 [(1) The qualifications as an elector of any person applying for a ballot at a bond
739 election may be challenged for cause by any one or more of the election officials or by any
740 other person at the time the ballot is applied for, but notwithstanding any challenge hereunder,

741 any such person shall receive a ballot and be permitted to vote if:]
742 [(a) the person is shown on the registration lists as a registered voter in the municipality
743 or other entity calling the bond election; and]
744 [(b) the person takes an oath sworn to before one of the election officials that he is a
745 qualified elector of such municipality or entity.]
746 [(2) The oath referred to in Subsection (1) may, but need not, be in substantially the
747 following form:]
748 [ELECTOR'S OATH]
749 [STATE OF UTAH )]
750 [COUNTY OF ____________)]
751 [The undersigned, having been first duly sworn upon oath, deposes and says under the
752 pains and penalties of perjury, as follows:]
753 [That I am a citizen of the United States; that I am 18 years of age or older; that I am
754 now and have been a resident of the state of Utah for not less than 30 days; that I am a resident
755 of ____ County and of the voting district or precinct of the (municipality or other entity calling
756 the bond election) in which I am offering to vote; that I am a duly registered voter of ____
757 County and I am a qualified voter of and reside within the confines of (municipality or other
758 entity calling the bond election); and that I have not previously voted at the bond election being
759 held on this __________(month\day\year) in (municipality or other entity calling the bond
760 election).]
761

[____________________________________________________________]

762 [Signature of Elector]
763

[____________________________________________________________]

764 [Address of Elector]
765 [I, the undersigned, Judge of election, hereby certify that the person whose signature
766 appears above, signed the foregoing statement on this __________(month\day\year),
767 immediately after I administered to him an oath in the following words: You do solemnly
768 swear (or affirm) that you have read the oath to which you are about to subscribe your signature
769 and that the facts recited therein are true and correct, so help you God (or under the pains and
770 penalties of perjury).]
771

[____________________________________________________________]

772 [Judge of Election]
773 [Each election official is expressly authorized to administer the oath.]
774 [(3) In the case of challenges made pursuant to Subsection (1), the election officials
775 shall keep a list of the names of each person challenged, the grounds for the challenge, and
776 whether such person was permitted to vote. The list shall be made in duplicate and the
777 duplicate list shall be made available to the governing body when it canvasses the election
778 results.]
779 (1) Any person's qualifications to vote at a bond election may be challenged according
780 to the procedures and requirements of Sections 20A-3-105.5 and 20A-3-202 .
781 [(4) No] (2) A bond election [shall] may not be [held invalid] invalidated on the
782 grounds that [unqualified] ineligible voters voted unless:
783 (a) it [shall be] is shown by clear and convincing evidence [in a contest filed prior to
784 the expiration of the period in which bond election contest may be filed] that [unqualified]
785 ineligible voters voted in sufficient numbers to change the result [voted at] of the bond
786 election[. When the election results are canvassed, the canvass shall show separately the
787 number of votes which were challenged and the number of challenged voters who were
788 permitted to vote, but the]; and
789 (b) the complaint is filed before the expiration of the time period permitted for contests
790 in Subsection 20A-4-403 (3).
791 (3) The votes cast by the voters shall be accepted as having been legally cast for
792 purposes of determining the outcome of the election, unless the court in a bond election contest
793 [shall find] finds otherwise.
794 Section 15. Section 11-14-205 , which is renumbered from Section 11-14-7 is
795 renumbered and amended to read:
796 [11-14-7]. 11-14-205. Special registration not required -- Official register
797 supplied by clerk.
798 (1) (a) Voter registration shall be administered according to the requirements of Title
799 20A, Chapter 2, Voter Registration.
800 [(1)] (b) [There shall be no] The legislative body may not require or mandate any
801 special registration of voters for a bond election [and the official register last made or revised
802 shall constitute the register for such bond election except that:].

803 [(a) if the bond election is held on the same day as a general, special, primary, or other
804 election held in the municipality or other bond-issuing entity or in part of the municipality or
805 entity, all persons registered to vote in such other election shall be considered registered to vote
806 in the bond election; and]
807 [(b) if the bond election is not to be held on the same day as any other election, the
808 county clerk of each county in which the municipality or entity is wholly or partly located shall
809 register at his office during regular office hours except Saturdays, Sundays, and holidays, and
810 except during the 20-day period immediately preceding the bond election, any person who on
811 the day of the bond election will be a qualified elector, such person to be registered in the same
812 manner as provided by law for registration by satellite registrars.]
813 (2) The county clerk of each county in which a [municipality or entity] local political
814 subdivision holding the bond election is located shall [make registration lists or copies of such
815 lists available at each polling place for use by registered electors entitled to use such voting
816 place] prepare the official register for the bond election according to the requirements of
817 Section 20A-5-401 .
818 [(3) If the registration lists furnished include electors who do not reside within the
819 municipality or entity whose bonds are being voted upon, the county clerk or the municipality
820 or other entity shall cause to be indicated on the registration lists the names of the registered
821 electors who do not reside in such municipality or entity, but the failure to so indicate or]
822 (3) The official register's failure to identify those voters not residing in the local
823 political subdivision holding the bond election, or any inaccuracy in [such indication shall not
824 be considered an irregularity or] that identification, is not a ground for invalidating the bond
825 election.
826 Section 16. Section 11-14-206 , which is renumbered from Section 11-14-10 is
827 renumbered and amended to read:
828 [11-14-10]. 11-14-206. Ballots -- Submission of ballot language -- Form and
829 contents.
830 [(1) The governing body shall prescribe the form of ballot to be used at the election,
831 but the proposition appearing thereon shall include a statement of]
832 (1) At least 75 days before the election, the legislative body shall prepare and submit to
833 the election officer:

834 (a) a ballot title for the bond proposition that includes the name of the local political
835 subdivision issuing the bonds and the word "bond" or an identification of the type of bonds;
836 and
837 (b) a ballot proposition that meets the requirements of Subsection (2).
838 (2) (a) The ballot proposition shall include:
839 (i) the maximum principal amount of the bonds[,];
840 (ii) the maximum number of years [they are to run from their respective dates, and in
841 general terms,] from the issuance of the bonds to final maturity; and
842 (iii) the general purpose for which [they] the bonds are to be issued. [In addition, if]
843 (b) The purpose of the bonds may be stated in general terms and need not specify the
844 particular projects for which the bonds are to be issued or the specific amount of bond proceeds
845 to be expended for each project.
846 (c) If the bonds are to be payable in part from tax proceeds and in part from the
847 operating revenues of the [municipality] local political subdivision, or from any combination
848 [thereof, the] of tax proceeds and operating revenues, the bond proposition shall [so indicate,
849 but need not specify how the bonds are to be divided as to source of payment. The proposition]
850 indicate those payment sources, but need not specify how the bonds are to be divided between
851 those sources of payment.
852 (d) (i) The bond proposition shall be followed by the words, "For the issuance of
853 bonds" and "Against the issuance of bonds," with appropriate boxes in which the voter may
854 indicate his choice.
855 (ii) Nothing in Subsection (2)(d)(i) prohibits the addition of descriptive information
856 about the bonds.
857 (3) If a bond [question or questions are] proposition is submitted [at an election not
858 specially held for that purpose] to a vote on the same day as any other election held in the local
859 political subdivision calling the bond election, the bond [question or questions] proposition
860 may be combined with the candidate ballot in a manner consistent with Section 20A-6-301 ,
861 20A-6-303 , or 20A-6-402 .
862 [(2) Where voting machines are used, the ballot shall be in such form as is appropriate
863 for such use, and absentee ballots shall be in the form prescribed by law for such ballots.]
864 (4) The ballot form shall comply with the requirements of Title 20A, Chapter 6, Ballot

865 Form.
866 Section 17. Section 11-14-207 , which is renumbered from Section 11-14-11 is
867 renumbered and amended to read:
868 [11-14-11]. 11-14-207. Counting and canvassing -- Official finding.
869 [Immediately after the closing of the polls the judges of the election shall proceed to
870 count and canvass the ballots cast and make returns thereof to the governing body. The
871 governing body shall not later than ten days after the election meet and canvass the returns.
872 The oaths taken pursuant to Subsection (1) of Section 11-14-6 and the ballots and ballot boxes
873 shall be held in safekeeping in the manner and for the period provided by law with respect to
874 ballots for other elections.]
875 (1) (a) Following the election officer's inspection and count of the ballots in accordance
876 with the procedures of Title 20A, Chapter 4, Part 1, Counting Ballots and Tabulating Results,
877 and Part 2, Transmittal and Disposition of Ballots and Election Returns, the legislative body
878 shall meet and canvass the election results.
879 (b) (i) The legislative body of the local political subdivision is the board of canvassers
880 for the bond proposition.
881 (ii) The board of canvassers shall always consist of a quorum of the legislative body.
882 (c) The canvass of the election [returns] results shall be made in public [and at its
883 conclusion the governing] no sooner than seven days after the election and no later than 14
884 days after the election.
885 (d) The canvass of election results shall be conducted according to the procedures and
886 requirements of Subsection 20A-4-301 (3) and Sections 20A-4-302 and 20A-4-303 .
887 (e) If a bond proposition is submitted to a vote on the same day as any other election
888 held in the local political subdivision calling the bond election, the legislative body shall
889 coordinate the date of its canvass with any other board of canvassers appointed under Section
890 20A-4-301 .
891 (2) (a) After the canvass of election returns, the legislative body shall [make] record in
892 its minutes:
893 (i) an official finding as to the total number of votes cast, the number of affirmative
894 votes, the number of negative votes, [the number of mutilated ballots and] the number of
895 challenged voters [as above required], the number of challenged voters that were issued a

896 provisional ballot, and the number of provisional ballots that were counted; and [shall declare]
897 (ii) an official finding that the bond proposition [to have carried or lost. Such findings
898 shall be incorporated in the official minutes of the governing body, and it shall not be necessary
899 to file any] was approved or rejected.
900 (b) The legislative body need not file with the county clerk or with any other official:
901 (i) any statement or certificate of [such] the election results [or];
902 (ii) any affidavit with respect to the facts pertaining to the election [nor]; or
903 (iii) any affidavit pertaining to the indebtedness and valuation of the municipality [with
904 the county clerk or with any other official].
905 (3) The [determination of the governing body] official finding that [a] the majority of
906 the qualified [electors] voters of the [municipality] local political subdivision voting on the
907 bond proposition[, have assented to] approved the issuance of the bonds[, shall be] is
908 conclusive in any action or proceeding involving the validity of the election or involving the
909 determination or declaration of the result [thereof instituted] of the election if the action is filed
910 after the expiration of the period provided in [Section 11-14-12 for the filing of actions
911 contesting the validity of bond elections and after the date of delivery of and payment for any
912 part of the bonds] Subsection 20A-4-403 (3).
913 Section 18. Section 11-14-208 is enacted to read:
914 11-14-208. Contest of election results -- Procedure.
915 (1) (a) Any person wishing to contest the results of a bond election shall comply with
916 the procedures and requirements of Title 20A, Chapter 4, Part 4, Recounts and Election
917 Contests.
918 (b) The local political subdivision calling the election shall be regarded as the
919 defendant.
920 (2) Unless the complaint is filed within the period prescribed in Subsection
921 20A-4-403 (3), a court may not:
922 (a) allow an action contesting the bond election to be maintained; or
923 (b) set aside or hold the bond election invalid.
924 Section 19. Section 11-14-301 , which is renumbered from Section 11-14-13 is
925 renumbered and amended to read:
926 Part 3. Issuance of Bonds

927 [11-14-13]. 11-14-301. Issuance of bonds by legislative body -- Computation of
928 indebtedness under constitutional and statutory limitations.
929 (1) If the [governing] legislative body has declared the bond proposition to have carried
930 and no contest has been filed, or if [the] a contest [is] has been filed [after it has been] and
931 favorably terminated, the [governing] legislative body may proceed to issue the bonds voted at
932 the election.
933 (2) It is not necessary that all of the bonds be issued at one time, but [no] bonds [so
934 voted] approved by the voters may not be issued more than ten years after the date of the
935 election. [No bonds so voted]
936 (3) (a) Bonds approved by the voters may not be issued to an amount which will cause
937 the indebtedness of the [municipality] local political subdivision to exceed that permitted by
938 the Utah Constitution or statutes.
939 (b) In computing the amount of indebtedness [which] that may be incurred pursuant to
940 constitutional limitations, the constitutionally permitted percentage shall be applied to the fair
941 market value, as defined under Section 59-2-102 , of the taxable property in the [municipality]
942 local political subdivision as computed from the last equalized assessment rolls for state and
943 county purposes prior to the incurring of the additional indebtedness, except that in the case of
944 cities the last equalized assessment rolls for city purposes shall be controlling.
945 (c) In determining the fair market value of the taxable property in the [municipality]
946 local political subdivision as provided in this section, the value of all tax equivalent property,
947 as defined in Section 59-3-102 , shall be included as a part of the total fair market value of
948 taxable property in the [municipality] local political subdivision, as provided in Title 59,
949 Chapter 3, the Tax Equivalent Property Act.
950 (4) Bonds of improvement districts issued in a manner that they are payable solely
951 from the revenues to be derived from the operation of the facilities of the district may not be
952 included as bonded indebtedness for the purposes of the computation.
953 (5) Where bonds are issued by a city, town, or county payable solely from revenues
954 derived from the operation of revenue-producing facilities of the city, town, or county, or
955 payable solely from a special fund into which are deposited excise taxes levied and collected by
956 the city, town, or county, or excise taxes levied by the state and rebated pursuant to law to the
957 city, town, or county, or any combination of those excise taxes, the bonds shall be included as

958 bonded indebtedness of the city, town, or county only to the extent required by the Utah
959 Constitution, and any bonds not so required to be included as bonded indebtedness of the city,
960 town, or county need not be authorized at an election, except as otherwise provided by the Utah
961 Constitution, the bonds being hereby expressly excluded from the election requirement of
962 Section [ 11-14-2 . No] 11-14-201 .
963 (6) A bond election is not void [because] when the amount of bonds authorized at the
964 election exceeded the limitation applicable to the [municipality] local political subdivision at
965 the time of holding the election, but the bonds may be issued from time to time in an amount
966 within the applicable limitation at the time the bonds are issued.
967 Section 20. Section 11-14-302 , which is renumbered from Section 11-14-14 is
968 renumbered and amended to read:
969 [11-14-14]. 11-14-302. Resolution -- Negotiability -- Registration -- Maturity --
970 Interest -- Payment -- Redemption -- Combining issues -- Sale -- Financing plan.
971 (1) Bonds issued under this chapter shall be authorized by resolution of the [governing]
972 legislative body, shall be fully negotiable for all purposes, may be made registrable as to
973 principal alone or as to principal and interest, shall mature at such time or times not more than
974 40 years from their date, shall bear interest at such rate or rates, if any, shall be payable at such
975 place or places, shall be in such form, shall be executed in such manner, may be made
976 redeemable prior to maturity at such times and on such terms, shall be sold in such manner and
977 at such prices, either at, in excess of, or below face value, and generally shall be issued in such
978 manner and with such details as may be provided by resolution; it being the express intention
979 of the legislature that interest rate limitations elsewhere appearing in the laws of Utah shall not
980 apply to nor limit the rate of interest on bonds issued under this chapter. The resolution shall
981 specify either the rate or rates of interest, if any, on the bonds or specify the method by which
982 the interest rate or rates on the bonds may be determined while the bonds are outstanding. If
983 the resolution specifies a method by which interest on the bonds may be determined, the
984 resolution shall also specify the maximum rate of interest the bonds may bear. Bonds voted for
985 different purposes by separate propositions at the same or different bond elections may in the
986 discretion of the [governing] legislative body be combined and offered for sale as one issue of
987 bonds. The resolution providing for this combination and the printed bonds for the combined
988 issue shall separately set forth the amount being issued for each of the purposes provided for in

989 each proposition submitted to the electors. If the [municipality] local political subdivision has
990 retained a fiscal agent to assist and advise it with respect to the bonds and the fiscal agent has
991 received or is to receive a fee for such services, the bonds may be sold to the fiscal agent but
992 only if the sale is made pursuant to a sealed bid submitted by the fiscal agent at an advertised
993 public sale.
994 (2) (a) All bonds shall be paid by the treasurer of the [municipality] local political
995 subdivision or the treasurer's duly authorized agent on their respective maturity dates or on the
996 dates fixed for the bonds redemption. All bond coupons, other than coupons cancelled because
997 of the redemption of the bonds to which they apply, shall similarly be paid on their respective
998 dates or as soon thereafter as the bonds or coupons are surrendered.
999 (b) Upon payment of a bond or coupon, the treasurer of the [municipality] local
1000 political subdivision or the treasurer's duly authorized agent, shall perforate the bond or coupon
1001 with a device suitable to indicate payment.
1002 (c) Any bonds or coupons which have been paid or cancelled may be destroyed by the
1003 treasurer of the [municipality] local political subdivision or by the treasurer's duly authorized
1004 agent.
1005 (3) Bonds, bond anticipation notes, or tax anticipation notes with maturity dates of one
1006 year or less may be authorized by a [municipality] local political subdivision from time to time
1007 pursuant to a plan of financing adopted by the [governing] legislative body. The plan of
1008 financing shall specify the terms and conditions under which the bonds or notes may be issued,
1009 sold, and delivered, the officers of the [municipality] local political subdivision authorized to
1010 issue the bonds or notes, the maximum amount of bonds or notes which may be outstanding at
1011 any one time, the source or sources of payment of the bonds or notes, and all other details
1012 necessary for issuance of the bonds or notes. Subject to the Constitution, the [governing]
1013 legislative body of the [municipality] local political subdivision may include in the plan of
1014 financing the terms and conditions of agreements which may be entered into by the
1015 [municipality] local political subdivision with banking institutions for letters of credit or for
1016 standby letters of credit to secure the bonds or notes, including payment from any legally
1017 available source of fees, charges, or other amounts coming due under the agreements entered
1018 into by the [municipality] local political subdivision.
1019 Section 21. Section 11-14-303 , which is renumbered from Section 11-14-14.5 is

1020 renumbered and amended to read:
1021 [11-14-14.5]. 11-14-303. Bonds, notes, or other evidences of indebtedness
1022 of political subdivisions exempt from taxation except corporate franchise tax.
1023 All bonds, notes, or other evidences of indebtedness issued under this chapter or under
1024 any other law authorizing the issuance of bonds, notes, or indebtedness by any county, city,
1025 town, school district, public transit district, improvement district, special service district,
1026 metropolitan water district, water conservancy district, irrigation district, or any other political
1027 subdivision now existing or subsequently created under the laws of Utah (including, but not
1028 limited to, bonds payable solely from special assessments and tax anticipation indebtedness)
1029 and the interest on them shall be exempt from all taxation in this state, except for the corporate
1030 franchise tax.
1031 Section 22. Section 11-14-304 , which is renumbered from Section 11-14-15 is
1032 renumbered and amended to read:
1033 [11-14-15]. 11-14-304. Facsimile signatures and facsimile seal, use permitted --
1034 Validity of signed bonds.
1035 (1) If the use of a facsimile signature is authorized by the body empowered by law to
1036 authorize the issuance of the bonds or other obligations of any agency, instrumentality, or
1037 institution of this state or of any municipal corporation, political subdivision, improvement
1038 district, taxing district, or other governmental entity within the state, whether or not issued
1039 under this chapter, any officer so authorized may execute, authenticate, certify, or endorse, or
1040 cause to be executed, authenticated, certified, or endorsed the bond or other obligation, or any
1041 certificate required to be executed on the back thereof, with a facsimile signature in lieu of his
1042 manual signature if at least one signature required or permitted to be placed on the face thereof
1043 shall be manually subscribed. Upon compliance with this chapter by the authorized officer, his
1044 facsimile signature has the same legal effect as his manual signature. When any seal is
1045 required in the execution, authentication, certification, or endorsement of the bond or other
1046 obligation, or any certificate required to be executed on the back thereof, the authorized officer
1047 may cause the seal to be printed, engraved, lithographed, stamped, or otherwise placed in
1048 facsimile thereon. The facsimile seal has the same legal effect as the impression of the seal.
1049 (2) Bonds or other obligations bearing the signatures (manual or facsimile) of officers
1050 in office on the date of the execution thereof shall be valid and binding obligations

1051 notwithstanding that before the delivery thereof any or all of the persons whose signatures
1052 appear thereon shall have ceased to be officers of the [municipality] local political subdivision.
1053 Section 23. Section 11-14-305 , which is renumbered from Section 11-14-16 is
1054 renumbered and amended to read:
1055 [11-14-16]. 11-14-305. Registration, denominations and exchange of
1056 obligations.
1057 (1) Unless otherwise provided by the [municipality] local political subdivision, the
1058 Registered Public Obligations Act governs and applies to all bonds, bond anticipation notes,
1059 and tax anticipation notes (bonds, bond anticipation notes and tax anticipation notes being
1060 referred to in this section as "obligations") issued in registered form. If the Registered Public
1061 Obligations Act is inapplicable to an issue of obligations, Subsection [ 11-14-16 ] (2) governs
1062 and applies with respect to such issue.
1063 (2) Any obligations issued under this chapter may be issued in denominations of $100
1064 or any multiple of $100. The [governing] legislative body may provide for the exchange of any
1065 of these obligations after issuance for obligations of larger or smaller denominations in such
1066 manner as may be provided in the authorizing resolution, provided the obligations in changed
1067 denominations shall be exchanged for the original obligations in like aggregate principal
1068 amounts and in such manner that no overlapping interest is paid; and such obligations in
1069 changed denominations shall bear interest at the same rate or rates, if any, shall mature on the
1070 same date or dates, shall be as nearly as practicable in the same form except for an appropriate
1071 recital as to the exchange, and shall in all other respects, except as to denominations and
1072 numbers, be identical with the original obligations surrendered for exchange. Where any
1073 exchange is made under this section, the obligations surrendered by the holders at the time of
1074 exchange shall be cancelled; any such exchange shall be made only at the request of the holders
1075 of the obligations to be surrendered; and the [governing] legislative body may require all
1076 expenses incurred in connection with such exchange, including the authorization and issuance
1077 of the new obligations, to be paid by such holders.
1078 Section 24. Section 11-14-306 , which is renumbered from Section 11-14-17 is
1079 renumbered and amended to read:
1080 [11-14-17]. 11-14-306. Additional pledge for general obligation bonds --
1081 Revenue bonds -- Resolution.

1082 (1) To the extent constitutionally permissible, [municipalities] local political
1083 subdivisions may pledge as an additional source of payment for their general obligation bonds
1084 all or any part of revenues, fees, and charges attributable to the operation or availability of
1085 facilities or may issue bonds payable solely from such revenues, fees, or charges.
1086 (2) (a) The legislative body may issue bonds payable solely from revenues, fees, or
1087 charges attributable to extensions and improvements to revenue-producing facilities.
1088 (b) If the legislative body issues bonds under Subsection (2)(a), the resolution
1089 authorizing these bonds shall set forth as a finding of the legislative body:
1090 (i) the value of the then existing facility and the value of this facility after completion
1091 of the extensions or improvements proposed to be constructed; and
1092 (ii) that portion of the revenues, fees, or charges derived from the entire facility when
1093 the contemplated extensions and improvements are completed which the value of the existing
1094 facility bears to the value of the facility after completion shall be considered to be revenue
1095 derived from the existing facility and the remainder may be set aside and pledged to the
1096 payment of the principal of and interest on the bonds and for the establishment of appropriate
1097 reserve fund or funds, and such portion shall be considered to be revenue derived exclusively
1098 from the extensions and improvements.
1099 (3) (a) Any resolution or trust indenture authorizing bonds to which such revenues,
1100 fees, or charges are pledged may contain such covenants with the future holder or holders of
1101 the bonds as to the management and operation of the affected facilities, the imposition,
1102 collection, and disposition of rates, fees, and charges for commodities and services furnished
1103 thereby, the issuance of future bonds, the creation of future liens and encumbrances against the
1104 facilities, the carrying of insurance, the keeping of books and records, the deposit and paying
1105 out of revenues, fees, or charges and bond proceeds, the appointment and duties of a trustee,
1106 and other pertinent matters as may be considered proper by the [governing] legislative body.
1107 (b) If the revenue, fee, or charge so pledged involves either sewer or water revenues,
1108 fees, or charges or both sewer and water revenues, fees, or charges, provision may be made for
1109 charges for sewer services and water services to be billed in a single bill and for the suspension
1110 of water or sewer services, or both, to any customer who shall become delinquent in the
1111 payment due for either.
1112 (c) Provision may be made for the securing of such bonds by a trust indenture, but no

1113 such indenture shall convey, mortgage, or create any lien upon property of the [municipality]
1114 local political subdivision.
1115 (d) Either the bond resolution or such trust indenture may impose in the holders of the
1116 bonds full rights to enforce the provisions thereof, and may include terms and conditions upon
1117 which the holders of the bonds or any proportion of them, or a trustee therefor, shall be entitled
1118 to the appointment of a receiver who may enter and take possession of the facility or facilities,
1119 the revenues, fees, or charges of which are so pledged, and may operate and maintain them,
1120 prescribe charges and collect, receive, and apply all revenues, fees, or charges therefrom arising
1121 in the same manner as the [municipality] local political subdivision itself might do.
1122 Section 25. Section 11-14-307 , which is renumbered from Section 11-14-17.5 is
1123 renumbered and amended to read:
1124 [11-14-17.5]. 11-14-307. Revenue bonds payable out of excise tax
1125 revenues.
1126 (1) To the extent constitutionally permissible, cities, towns, or counties may issue
1127 bonds payable solely from a special fund into which are to be deposited excise taxes levied and
1128 collected by the city, town, or county, or excise taxes levied by the state and rebated pursuant to
1129 law to the city, town, or county, or any combination of those excise taxes, or may pledge all or
1130 any part thereof as an additional source of payment for their general obligation bonds.
1131 (2) (a) Any resolution authorizing the issuance of bonds payable in whole or in part
1132 from the proceeds of excise tax revenues may contain covenants with the holder or holders of
1133 the bonds as to the excise tax revenues, the disposition of the excise tax revenues, the issuance
1134 of future bonds, and other pertinent matters that are considered necessary by the [governing]
1135 legislative body to assure the marketability of those bonds, provided the covenants are not
1136 inconsistent with the provisions of this chapter.
1137 (b) The resolution may also include provisions to insure the enforcement, collection,
1138 and proper application of excise tax revenues as the [governing] legislative body may think
1139 proper.
1140 (c) The proceeds of bonds payable in whole or in part from pledged class B or C road
1141 funds shall be used to construct, repair, and maintain streets and roads in accordance with
1142 Sections 72-6-108 and 72-6-110 and to fund any reserves and costs incidental to the issuance of
1143 the bonds.

1144 (d) When any bonds payable from excise tax revenues have been issued, the resolution
1145 or other enactment of the [governing] legislative body imposing the excise tax and pursuant to
1146 which the tax is being collected, the obligation of the [governing] legislative body to continue
1147 to levy, collect, and allocate the excise tax, and to apply the revenues derived therefrom in
1148 accordance with the provisions of the authorizing resolution or other enactment, shall be
1149 irrevocable until the bonds have been paid in full as to both principal and interest, and is not
1150 subject to amendment in any manner which would impair the rights of the holders of those
1151 bonds or which would in any way jeopardize the timely payment of principal or interest when
1152 due.
1153 (3) (a) The state pledges to and agrees with the holders of any bonds issued by a city,
1154 town, or county to which the proceeds of excise taxes collected by the state and rebated to the
1155 city, town, or county are devoted or pledged as authorized in this section, that the state will not
1156 alter, impair, or limit the excise taxes in a manner that reduces the amounts to be rebated to the
1157 city, town, or county which are devoted or pledged as authorized in this section until the bonds
1158 or other securities, together with applicable interest, are fully met and discharged.
1159 (b) Nothing in this Subsection (3) precludes alteration, impairment, or limitation of
1160 excise taxes if adequate provision is made by law for the protection of the holders of the bonds.
1161 (c) Each city, town, or county may include this pledge and undertaking for the state in
1162 those bonds.
1163 (4) The outstanding bonds to which excise tax revenues have been pledged as the sole
1164 source of payment may not at any one time exceed an amount for which the average annual
1165 installments of principal and interest will exceed 80% of the total excise tax revenues received
1166 by the issuing entity from the collection or rebate of the excise tax revenues during the fiscal
1167 year of the issuing entity immediately preceding the fiscal year in which the resolution
1168 authorizing the issuance of bonds is adopted.
1169 (5) Bonds issued solely from a special fund into which are to be deposited excise tax
1170 revenues constitutes a borrowing solely upon the credit of the excise tax revenues received or
1171 to be received by the city, town, or county and does not constitute an indebtedness or pledge of
1172 the general credit of the city, town, or county.
1173 (6) (a) Before issuing any bonds under this section, a city, town, or county shall:
1174 (i) give public notice of its intent to issue the bonds; and

1175 (ii) hold a public hearing to receive input from the public with respect to the issuance
1176 of the bonds.
1177 (b) The city, county, or town shall:
1178 (i) publish the notice once each week for two consecutive weeks in the official
1179 newspaper as designated under Section [ 11-14-21 ] 11-14-316 , with the first publication being
1180 not less than 14 days before the public hearing; and
1181 (ii) ensure that the notice identifies:
1182 (A) the purpose for the issuance of the bonds;
1183 (B) the maximum principal amount of the bonds to be issued;
1184 (C) the excise taxes proposed to be pledged for repayment of the bonds; and
1185 (D) the time, place, and location of the public hearing.
1186 (7) A city, town, or county shall submit the question of whether or not to issue any
1187 bonds under this section to voters for their approval or rejection if, within 30 calendar days
1188 after the notice required by Subsection (6), a written petition requesting an election and signed
1189 by at least 20% of the registered voters in the city, town, or county is filed with the city, town,
1190 or county.
1191 Section 26. Section 11-14-308 , which is renumbered from Section 11-14-17.6 is
1192 renumbered and amended to read:
1193 [11-14-17.6]. 11-14-308. Special service district bonds secured by federal
1194 mineral lease payments -- Use of bond proceeds -- Bond resolution -- Nonimpairment of
1195 appropriation formula -- Issuance of bonds.
1196 (1) Special service districts may:
1197 (a) issue bonds payable, in whole or in part, from federal mineral lease payments which
1198 are to be deposited into the Mineral Lease Account under Section 59-21-1 and distributed to
1199 special service districts under Subsection 59-21-2 (3)(h); or
1200 (b) pledge all or any part of the mineral lease payments referred to in Subsection (1)(a)
1201 as an additional source of payment for their general obligation bonds.
1202 (2) The proceeds of these bonds may be used:
1203 (a) to construct, repair, and maintain streets and roads;
1204 (b) to fund any reserves and costs incidental to the issuance of the bonds and pay any
1205 associated administrative costs; and

1206 (c) for capital projects of the special service district.
1207 (3) (a) The special service district board shall enact a resolution authorizing the
1208 issuance of bonds which, until the bonds have been paid in full:
1209 (i) shall be irrevocable; and
1210 (ii) may not be amended in any manner that would:
1211 (A) impair the rights of the bond holders; or
1212 (B) jeopardize the timely payment of principal or interest when due.
1213 (b) Notwithstanding any other provision of this chapter, the resolution may contain
1214 covenants with the bond holder regarding:
1215 (i) mineral lease payments, or their disposition;
1216 (ii) the issuance of future bonds; or
1217 (iii) other pertinent matters considered necessary by the [governing] legislative body
1218 to:
1219 (A) assure the marketability of the bonds; or
1220 (B) insure the enforcement, collection, and proper application of mineral lease
1221 payments.
1222 (4) (a) Except as provided in Subsection (4)(b), the state may not alter, impair, or limit
1223 the statutory appropriation formula provided in Subsection 59-21-2 (3)(h), in a manner that
1224 reduces the amounts to be distributed to the special service district until the bonds and the
1225 interest on the bonds are fully met and discharged. Each special service district may include
1226 this pledge and undertaking of the state in these bonds.
1227 (b) Nothing in this section:
1228 (i) may preclude the alteration, impairment, or limitation of these bonds if adequate
1229 provision is made by law for the protection of the bond holders; or
1230 (ii) shall be construed:
1231 (A) as a pledge guaranteeing the actual dollar amount ultimately received by individual
1232 special service districts;
1233 (B) to require the Department of Transportation to allocate the mineral lease payments
1234 in a manner contrary to the general allocation method described in Subsection 59-21-2 (3)(h); or
1235 (C) to limit the Department of Transportation in making rules or procedures allocating
1236 mineral lease payments pursuant to Subsection 59-21-2 (3)(h).

1237 (5) (a) The average annual installments of principal and interest on bonds to which
1238 mineral lease payments have been pledged as the sole source of payment may not at any one
1239 time exceed:
1240 (i) 80% of the total mineral lease payments received by the issuing entity during the
1241 fiscal year of the issuing entity immediately preceding the fiscal year in which the resolution
1242 authorizing the issuance of bonds is adopted; or
1243 (ii) if the bonds are issued during the first fiscal year the issuing entity is eligible to
1244 receive funds, 60% of the amount estimated by the Department of Transportation to be
1245 appropriated to the issuing entity in that fiscal year.
1246 (b) The Department of Transportation shall not be liable for any loss or damage
1247 resulting from reliance on the estimates.
1248 (6) The final maturity date of the bonds may not exceed 15 years from the date of their
1249 issuance.
1250 (7) Bonds may not be issued under this section after December 31, 2010.
1251 (8) Bonds which are payable solely from a special fund into which mineral lease
1252 payments are deposited constitute a borrowing based solely upon the credit of the mineral lease
1253 payments received or to be received by the special service district and do not constitute an
1254 indebtedness or pledge of the general credit of the special service district or the state.
1255 Section 27. Section 11-14-309 , which is renumbered from Section 11-14-18 is
1256 renumbered and amended to read:
1257 [11-14-18]. 11-14-309. Refunding bonds -- Limitation on redemption of bonds.
1258 (1) Any bond issued under this chapter may be refunded as provided in the Utah
1259 Refunding Bond Act.
1260 (2) Nothing contained in this [act] chapter nor in any other law of this state [shall] may
1261 be construed to permit any [municipality] local political subdivision to call outstanding bonds
1262 [now or hereafter outstanding] for redemption in order to refund [such] those bonds or in order
1263 to pay them prior to their stated maturities, unless:
1264 (a) the right to call [such] the bonds for redemption was specifically reserved and
1265 stated in [such] the bonds at the time of their issuance[,]; and
1266 (b) all conditions with respect to the manner, price, and time applicable to [such] the
1267 redemption as set forth in the proceedings authorizing the outstanding bonds are strictly

1268 observed[, the intention of this paragraph being to make it certain that the holder of no].
1269 (3) A holder of an outstanding bond may not be compelled to surrender [such] the bond
1270 for refunding [prior to] before its stated maturity or optional date of redemption expressly
1271 reserved [therein] in the bond, even though [such] the refunding might result in financial
1272 benefit to the [issuing municipality] local political subdivision issuing the bond.
1273 Section 28. Section 11-14-310 , which is renumbered from Section 11-14-19 is
1274 renumbered and amended to read:
1275 [11-14-19]. 11-14-310. General obligation bonds -- Levy and collection of taxes.
1276 (1) Any bonds issued [hereunder] under this chapter in such manner that they are not
1277 payable solely from revenues other than those derived from ad valorem taxes [shall constitute]
1278 are full general obligations of the [municipality] local political subdivision, for the prompt and
1279 punctual payment of principal of and interest on which the full faith and credit of the
1280 [municipality] local political subdivision are pledged, and the [municipality] local political
1281 subdivision is hereby expressly required, regardless of any limitations which may otherwise
1282 exist on the amount of taxes which the [municipality] local political subdivision may levy, to
1283 provide for the levy and collection annually of ad valorem taxes without limitation as to rate or
1284 amount on all taxable property in the [municipality] local political subdivision fully sufficient
1285 for such purpose. If by law ad valorem taxes for the [municipality] local political subdivision
1286 are levied by a board other than its [governing] legislative body, the taxes for which provision
1287 is herein made shall be levied by such other board and the [municipality] local political
1288 subdivision shall be under the duty in due season in each year to provide such other board with
1289 all information necessary to the levy of taxes in the required amount. Such taxes shall be
1290 levied and collected by the same officers, at the same time and in the same manner as are other
1291 taxes levied for the [municipality] local political subdivision.
1292 (2) If any [municipality] local political subdivision shall neglect or fail for any reason
1293 to levy or collect or cause to be levied or collected sufficient taxes for the prompt and punctual
1294 payment of such principal and interest, any person in interest may enforce levy and collection
1295 thereof in any court having jurisdiction of the subject matter, and any suit, action or proceeding
1296 brought by such person in interest shall be a preferred cause and shall be heard and disposed of
1297 without delay. All provisions of the constitution and laws relating to the collection of county
1298 and municipal taxes and tax sales shall also apply to and regulate the collection of the taxes

1299 levied pursuant to this section, through the officer whose duty it is to collect the taxes and
1300 money due the [municipality] local political subdivision.
1301 Section 29. Section 11-14-311 , which is renumbered from Section 11-14-19.5 is
1302 renumbered and amended to read:
1303 [11-14-19.5]. 11-14-311. Bond anticipation notes.
1304 (1) Whenever the [governing] legislative body considers it advisable and in the
1305 interests of the [municipality] local political subdivision to anticipate the issuance of bonds to
1306 be issued under this chapter, the [governing] legislative body may, pursuant to appropriate
1307 resolution, issue bond anticipation notes. Each resolution authorizing the issuance of bond
1308 anticipation notes shall:
1309 (a) describe the bonds in anticipation of which the notes are to be issued; and
1310 (b) specify the principal amount of the notes and the maturity dates of the notes. The
1311 resolution shall specify either the rates of interest, if any, on the notes or specify the method by
1312 which interest on the notes may be determined while the notes are outstanding. If the
1313 resolution specifies a method by which the interest rates on the notes may be determined, the
1314 resolution may specify the maximum rate of interest which the notes may bear.
1315 (2) Bond anticipation notes shall be issued and sold in a manner and at a price, either
1316 at, below, or above face value, as the [governing] legislative body determines by resolution.
1317 Interest on bond anticipation notes may be made payable semiannually, annually, or at
1318 maturity. Bond anticipation notes may be made redeemable prior to maturity at the option of
1319 the [governing] legislative body in the manner and upon the terms fixed by the resolution
1320 authorizing their issuance. Bond anticipation notes shall be executed and shall be in a form
1321 and have details and terms as provided in the authorizing resolution.
1322 (3) Contemporaneously with the issuance of the bonds in anticipation of which bond
1323 anticipation notes are issued, provision shall be made for the retirement of any outstanding
1324 bond anticipation notes.
1325 (4) Whenever the bonds in anticipation of which notes are issued are to be payable
1326 from ad valorem taxes and constitute full general obligations of the [municipality] local
1327 political subdivision, the bond anticipation notes and the interest on them shall be secured by a
1328 pledge of the full faith and credit of the [municipality] local political subdivision in the manner
1329 provided in Section [ 11-14-19 ] 11-14-310 and shall also be made payable from funds derived

1330 from the sale of the bonds in anticipation of which the notes are issued. Whenever the bonds in
1331 anticipation of which the notes are to be issued are to be payable solely from revenues derived
1332 from the operation of revenue-producing facilities, these bond anticipation notes and the
1333 interest on them shall be secured by a pledge of the income and revenues derived by the
1334 [municipality] local political subdivision from the revenue-producing facilities and shall also
1335 be made payable from funds derived from the sale of the bonds in anticipation of which the
1336 notes are issued.
1337 (5) Bond anticipation notes issued under this section may be refunded by the issuance
1338 of other bond anticipation notes issued under this section.
1339 (6) Sections [11-14-15 , 11-14-16 , 11-14-20 , 11-14-21 , and 11-14-22 ] 11-14-304 ,
1340 11-14-305 , 11-14-315 , 11-14-316 , and 11-14-401 apply to all bond anticipation notes issued
1341 under this section.
1342 (7) Bonds are not considered to have been issued more than ten years after the date of
1343 the election authorizing the issuance of them, under Section [ 11-14-13 ] 11-14-301 , if the
1344 issuance of these bonds has been anticipated under this section by bond anticipation notes
1345 issued prior to the expiration of this ten-year period.
1346 Section 30. Section 11-14-312 , which is renumbered from Section 11-14-19.6 is
1347 renumbered and amended to read:
1348 [11-14-19.6]. 11-14-312. Prior bonds validated -- Exceptions.
1349 All bonds issued by any [municipality] local political subdivision prior to the effective
1350 date of this [act] chapter and all proceedings had in the authorization and issuance of them are
1351 hereby validated, ratified, and confirmed; and all such bonds are declared to constitute legally
1352 binding obligations in accordance with their terms. Nothing in this section shall be construed
1353 to affect or validate any bonds, the legality of which is being contested at the time this [act]
1354 chapter takes effect.
1355 Section 31. Section 11-14-313 , which is renumbered from Section 11-14-19.7 is
1356 renumbered and amended to read:
1357 [11-14-19.7]. 11-14-313. Issuance of negotiable notes or bonds authorized
1358 -- Limitation on amount of tax anticipation notes or bonds -- Procedure.
1359 (1) For the purpose of meeting the current expenses of the [municipality] local political
1360 subdivision and for any other purpose for which funds of the [municipality] local political

1361 subdivision may be expended, the [governing] legislative body may borrow money not in
1362 excess of 90% of the taxes and other revenues of the [municipality] local political subdivision
1363 for the current year, issuing therefor negotiable notes or bonds of the [municipality] local
1364 political subdivision. In the event that such notes or bonds are issued prior to the annual tax
1365 levy for the year in which such indebtedness is contracted, the amount so issued shall not
1366 exceed 75% of the tax revenues and other revenues of the preceding year, and the proceeds
1367 shall be applied only in payment of current and necessary expenses and other purposes for
1368 which funds of the [municipality] local political subdivision may be expended, and there shall
1369 be included in the annual levy a tax and there shall be provision made for the imposition and
1370 collection of sufficient revenues other than taxes sufficient to pay the same at maturity. In the
1371 event that the taxes and other revenues in any one year are insufficient through delinquency or
1372 uncollectibility of taxes or other cause to pay when due all the lawful debts of the
1373 [municipality] local political subdivision which have been or may hereafter be contracted, the
1374 [governing] legislative body of the [municipality] local political subdivision is authorized and
1375 directed to levy and collect in the next succeeding year a sufficient tax and to provide for the
1376 imposition and collection of sufficient revenues other than taxes to pay all of such lawfully
1377 contracted indebtedness, and may borrow as provided in this section in anticipation of such tax
1378 and other revenues to pay any such lawfully contracted indebtedness. Each resolution
1379 authorizing the issuance of tax anticipation notes shall:
1380 (a) describe the taxes or revenues in anticipation of which the notes are to be issued;
1381 and
1382 (b) specify the principal amount of the notes, the interest rates, if any, (including a
1383 variable interest rate), the notes shall bear, and the maturity dates of the notes, which dates
1384 shall not extend beyond the last day of the issuing [municipality's] local political subdivision's
1385 fiscal year.
1386 (2) Tax anticipation notes shall be issued and sold in such manner and at such prices
1387 (whether at, below, or above face value) as the [governing] legislative body shall by resolution
1388 determine. Tax anticipation notes shall be in bearer form, except that the [governing]
1389 legislative body may provide for the registration of the notes in the name of the owner, either as
1390 to principal alone, or as to principal and interest. Tax anticipation notes may be made
1391 redeemable prior to maturity at the option of the [governing] legislative body in the manner and

1392 upon the terms fixed by the resolution authorizing their issuance. Tax anticipation notes shall
1393 be executed and shall be in such form and have such details and terms as shall be provided in
1394 the authorizing resolution.
1395 (3) The provisions of Sections [ 11-14-14.5 , 11-14-15 , 11-14-16 , 11-14-19.7 , 11-14-20 ,
1396 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 ,
1397 11-14-315 , 11-14-316 , 11-14-401 , 11-14-403 , and 11-14-404 shall apply to all tax anticipation
1398 notes issued under this section. In applying these sections to tax anticipation notes, "bond" or
1399 "bonds" as used in these sections shall be deemed to include tax anticipation notes.
1400 [(4) "Municipality" as used in this section shall have the meaning set forth in Section
1401 11-14-1 .]
1402 Section 32. Section 11-14-314 , which is renumbered from Section 11-14-19.8 is
1403 renumbered and amended to read:
1404 [11-14-19.8]. 11-14-314. Tax anticipation obligations validated.
1405 All obligations issued in anticipation of the collection of taxes and other revenues by
1406 any [municipality] local political subdivision prior to the effective date of this [act] chapter and
1407 all proceedings had in the authorization and issuance of them are validated, ratified, and
1408 confirmed; and all these obligations are declared to constitute legally binding obligations in
1409 accordance with their terms. Nothing in this section shall be construed to affect or validate any
1410 of these obligations, the legality of which is being contested at the time this [act] chapter takes
1411 effect.
1412 Section 33. Section 11-14-315 , which is renumbered from Section 11-14-20 is
1413 renumbered and amended to read:
1414 [11-14-20]. 11-14-315. Nature and validity of bonds issued -- Applicability of
1415 other statutory provisions -- Budget provision required -- Applicable procedures for
1416 issuance.
1417 Bonds issued under this [act] chapter shall have all the qualities of negotiable paper,
1418 shall be incontestable in the hands of bona fide purchasers or holders for value and shall not be
1419 invalid for any irregularity or defect in the proceedings for their issuance and sale. This [act]
1420 chapter is intended to afford an alternative method for the issuance of bonds by [municipalities]
1421 local political subdivisions and shall not be so construed as to deprive any [municipality] local
1422 political subdivision of the right to issue its bonds under authority of any other statute, but

1423 nevertheless this [act] chapter shall constitute full authority for the issue and sale of bonds by
1424 [municipalities] local political subdivisions. The provisions of Section 11-1-1 , Utah Code
1425 Annotated 1953, shall not be applicable to bonds issued under this [act] chapter. Any
1426 [municipality] local political subdivision subject to the provisions of any budget law shall in its
1427 annual budget make proper provision for the payment of principal and interest currently falling
1428 due on bonds issued hereunder, but no provision need be made in any such budget prior to the
1429 issuance of the bonds for the issuance thereof or for the expenditure of the proceeds thereof.
1430 No ordinance, resolution or proceeding in respect to the issuance of bonds hereunder shall be
1431 necessary except as herein specifically required, nor shall the publication of any resolution,
1432 proceeding or notice relating to the issuance of the bonds be necessary except as herein
1433 required. Any publication made hereunder may be made in any newspaper conforming to the
1434 terms hereof in which legal notices may be published under the laws of Utah, without regard to
1435 the designation thereof as the official journal or newspaper of the [municipality] local political
1436 subdivision. No resolution adopted or proceeding taken hereunder shall be subject to
1437 referendum petition or to an election other than as herein required. All proceedings adopted
1438 hereunder may be adopted on a single reading at any legally convened meeting of the
1439 [governing] legislative body.
1440 Section 34. Section 11-14-316 , which is renumbered from Section 11-14-21 is
1441 renumbered and amended to read:
1442 [11-14-21]. 11-14-316. Publication of notice, resolution, or other proceeding --
1443 Contest.
1444 [(1) If a municipality has one or more newspapers published within its boundaries, the
1445 governing body of the municipality shall, from time to time, designate one of the newspapers
1446 as the "official newspaper" for the publication of all notices required under this chapter.
1447 Otherwise, the governing body, from time to time, shall designate a newspaper with general
1448 circulation in the municipality as the "official newspaper" for the publication of such notices.
1449 (2) The governing]
1450 (1) The legislative body of any [public body] local political subdivision may provide
1451 for the publication of any resolution or other proceeding adopted [by it] under this chapter in
1452 [the "official newspaper" designated under Subsection (1)] a newspaper having general
1453 circulation in the local political subdivision.

1454 [(3) In case of] (2) When publication involves a resolution or other proceeding
1455 providing for the issuance of bonds, the [governing] legislative body may, in lieu of publishing
1456 the entire resolution or other proceeding, publish a notice of bonds to be issued, titled as such,
1457 containing:
1458 (a) the name of the issuer;
1459 (b) the purpose of the issue;
1460 (c) the type of bonds and the maximum principal amount which may be issued;
1461 (d) the maximum number of years over which the bonds may mature;
1462 (e) the maximum interest rate which the bonds may bear, if any;
1463 (f) the maximum discount from par, expressed as a percentage of principal amount, at
1464 which the bonds may be sold; and
1465 (g) the times and place where a copy of the resolution or other proceeding may be
1466 examined, which shall be:
1467 (i) at an office of the issuer[,];
1468 (ii) identified in the notice[,];
1469 (iii) during regular business hours of the issuer as described in the notice; and
1470 (iv) for a period of at least 30 days after the publication of the notice.
1471 [(4)] (3) For a period of 30 days after the publication, any person in interest may
1472 contest:
1473 (a) the legality of such resolution or proceeding[,];
1474 (b) any bonds which may be authorized by such resolution or proceeding[,]; or
1475 (c) any provisions made for the security and payment of the bonds.
1476 (4) A person shall contest the matters set forth in Subsection (3) by filing a verified
1477 written complaint in the district court of the county in which he resides within the 30-day
1478 period.
1479 (5) After the 30-day period, no person may contest the regularity, formality, or legality
1480 of [such] the resolution or proceeding for any [cause] reason.
1481 Section 35. Section 11-14-401 , which is renumbered from Section 11-14-22 is
1482 renumbered and amended to read:
1483 Part 4. Miscellaneous Provisions
1484 [11-14-22]. 11-14-401. Short title -- Title to appear on face of bonds -- Effect of

1485 future statutes dealing with municipal bond issues.
1486 (1) This [act may be cited] chapter is known as the ["Utah Municipal Bond Act," all]
1487 "Local Government Bonding Act."
1488 (2) All bonds issued pursuant to authority contained in this [act] chapter shall contain
1489 on their face a recital to that effect, and no [act] chapter hereafter passed by the Legislature
1490 amending other [acts] chapters under which bonds authorized to be issued by this [act] chapter
1491 might be issued or dealing with bond issues of [municipalities] local political subdivisions
1492 shall be construed to affect the authority to proceed under this [act] chapter in the manner
1493 herein provided unless such future statute amends this [act] chapter and specifically provides
1494 that it is to be applicable to bonds issued under this [act] chapter.
1495 (3) All bonds referencing the prior title of this chapter, "Utah Municipal Bond Act,"
1496 that were issued prior to May 2, 2005 pursuant to the authority contained in this chapter shall
1497 be considered to reference this chapter and shall be construed according to the terms of
1498 Subsection (1) as if they refer to the current title of this chapter.
1499 Section 36. Section 11-14-402 , which is renumbered from Section 11-14-23 is
1500 renumbered and amended to read:
1501 [11-14-23]. 11-14-402. Exemptions from application of chapter -- Exception.
1502 (1) Except as provided in Subsection (2), this chapter does not apply to bonds issued by
1503 the state of Utah nor to bonds or obligations payable solely from special assessments levied on
1504 benefited property.
1505 (2) Sections [ 11-14-14.5 ] 11-14-303 and [ 11-14-28 ] 11-14-501 have general
1506 application in accordance with their terms.
1507 Section 37. Section 11-14-403 , which is renumbered from Section 11-14-24 is
1508 renumbered and amended to read:
1509 [11-14-24]. 11-14-403. Conflict of laws.
1510 To the extent that any one or more provisions of this [act] chapter shall be in conflict
1511 with any other law or laws, the provisions of this [act] chapter shall be controlling.
1512 Section 38. Section 11-14-404 , which is renumbered from Section 11-14-25 is
1513 renumbered and amended to read:
1514 [11-14-25]. 11-14-404. Severability clause.
1515 If any one or more sentences, clauses, phrases, provisions or sections of this [act]

1516 chapter or the application thereof to any set of circumstances shall be held by final judgment of
1517 any court of competent jurisdiction to be invalid, the remaining sentences, clauses, phrases,
1518 provisions and sections hereof and the application of this [act] chapter to other sets of
1519 circumstances shall nevertheless continue to be valid and effective, the legislature hereby
1520 declaring that all provisions of this [act] chapter are severable.
1521 Section 39. Section 11-14-405 , which is renumbered from Section 11-14-26 is
1522 renumbered and amended to read:
1523 [11-14-26]. 11-14-405. Validity of prior bond issues.
1524 All bonds issued by any [municipality] local political subdivision prior to the effective
1525 date of this [act] chapter and all proceedings had in the authorization and issuance thereof are
1526 hereby validated, ratified and confirmed and all such bonds are declared to constitute legally
1527 binding obligations in accordance with their terms. Nothing in this section shall be construed
1528 to affect or validate any bonds, the legality of which is being contested at the time this [act]
1529 chapter takes effect.
1530 Section 40. Section 11-14-406 , which is renumbered from Section 11-14-27 is
1531 renumbered and amended to read:
1532 [11-14-27]. 11-14-406. Application of act.
1533 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 ,
1534 and 11-14-18 ] 11-14-201 , 11-14-202 , 11-14-203 , 11-14-204 , 11-14-205 , and 11-14-208 shall
1535 apply to all bond elections [and to all bonds issued] held by any city, town, county, school
1536 district, public transit district, improvement district under Title 17A, Chapter 2, Part 3, special
1537 service district operating under authority of the Utah Special Service District Act, water
1538 conservancy district, metropolitan water district and, except as otherwise provided in Section
1539 [ 11-14-23 ] 11-14-402 , by any other taxing district or governmental entity whether or not the
1540 bonds are issued [pursuant to] under authority granted by this [act and, as to matters provided
1541 in Section 11-14-18 , this act shall apply to all bonds issued and outstanding as of May 11,
1542 1965, as well as to bonds issued after that date] chapter.
1543 Section 41. Section 11-14-501 , which is renumbered from Section 11-14-28 is
1544 renumbered and amended to read:
1545 Part 5. Government Security Interests
1546 [11-14-28]. 11-14-501. Creation and perfection of government security

1547 interests.
1548 (1) As used in this section:
1549 (a) "Bonds" means any bond, note, lease, or other obligation of a governmental unit.
1550 (b) "Governmental unit" has the meaning assigned in Subsection 70A-9a-102 (45).
1551 (c) "Pledge" means the creation of a security interest of any kind.
1552 (d) "Property" means any property or interests in property, other than real property.
1553 (e) "Security agreement" means any resolution, ordinance, indenture, document, or
1554 other agreement or instrument under which the revenues, fees, rents, charges, taxes, or other
1555 property are pledged to secure the bonds.
1556 (2) This section expressly governs the creation, perfection, priority, and enforcement of
1557 a security interest created by the state or a governmental unit of the state, notwithstanding
1558 anything in Title 70A, Chapter 9a, Uniform Commercial Code - Secured Transactions, to the
1559 contrary.
1560 (3) (a) The revenues, fees, rents, charges, taxes, or other property pledged by a
1561 governmental unit for the purpose of securing its bonds are immediately subject to the lien of
1562 the pledge.
1563 (b) (i) The lien is a perfected lien upon the effective date of the security agreement.
1564 (ii) The physical delivery, filing, or recording of a security agreement or financing
1565 statement under the Uniform Commercial Code or otherwise, or any other similar act, is not
1566 necessary to perfect the lien.
1567 (c) The lien of any pledge is valid, binding, perfected, and enforceable from the time
1568 the pledge is made.
1569 (d) The lien of the pledge has priority:
1570 (i) based on the time of the creation of the pledge unless otherwise provided in the
1571 security agreement; and
1572 (ii) as against all parties having claims of any kind in tort, contract, or otherwise
1573 against the governmental unit, regardless of whether or not the parties have notice of the lien.
1574 (e) Each pledge and security agreement made for the benefit or security of any of the
1575 bonds shall continue to be effective until:
1576 (i) the principal, interest, and premium, if any, on the bonds have been fully paid;
1577 (ii) provision for payment has been made; or

1578 (iii) the lien created by the security agreement has been released by agreement of the
1579 parties in interest or as provided by the security agreement that created the lien.
1580 Section 42. Section 11-17-3 is amended to read:
1581 11-17-3. Powers of municipalities, counties, and state universities.
1582 (1) Each municipality, county, and state university may:
1583 (a) finance or acquire, whether by construction, purchase, devise, gift, exchange, or
1584 lease, or any one or more of those methods, and construct, reconstruct, improve, maintain,
1585 equip, and furnish or fund one or more projects, which shall be located within this state, and
1586 which shall be located within, or partially within, the municipality or county or within the
1587 county within which a state university is located, unless an agreement under the Interlocal
1588 Cooperation Act has been entered into as authorized by Subsection (5), except that if a
1589 governing body finds, by resolution, that the effects of international trade practices have been
1590 or will be adverse to Utah manufacturers of industrial products and, therefore, it is desirable to
1591 finance a project in order to maintain or enlarge domestic or foreign markets for Utah industrial
1592 products, a project may consist of the financing on behalf of a user of the costs of acquiring
1593 industrial products manufactured in, and which are to be exported from, the state [of Utah];
1594 (b) finance for, sell, lease, contract the management of, or otherwise dispose of to, any
1595 person, firm, partnership, or corporation, either public or private, including without limitation
1596 any person, firm, partnership, or corporation engaged in business for a profit, any or all of its
1597 projects upon the terms and conditions as the governing body [deems] considers advisable and
1598 which do not conflict with this chapter;
1599 (c) issue revenue bonds for the purpose of defraying the cost of financing, acquiring,
1600 constructing, reconstructing, improving, maintaining, equipping, furnishing, or funding any
1601 project and secure the payment of the bonds as provided in this chapter, which revenue bonds
1602 may be issued in one or more series or issues where [deemed] considered advisable, and each
1603 series or issue may contain different maturity dates, interest rates, priorities on securities
1604 available for guaranteeing payment of them, and other differing terms and conditions [deemed]
1605 considered necessary and not in conflict with this chapter;
1606 (d) (i) grant options to renew any lease with respect to any project and to buy any
1607 project at a price the governing body [deems] considers desirable; and
1608 (ii) sell and convey any real or personal property acquired under Subsection (1)(a) at

1609 public or private sale, and make an order respecting the sale [deemed] considered conducive to
1610 the best interests of the municipality, county, or state university, the sale or conveyance to be
1611 subject to the terms of any lease but to be free and clear of any other encumbrance;
1612 (e) establish, acquire, develop, maintain, and operate industrial parks; and
1613 (f) offer to the holders of its bonds issued pursuant to this chapter the right, where its
1614 governing body [deems] considers it appropriate, to convert the bonds or some portion of the
1615 bond obligation into an equity position in some or all of the assets developed with the proceeds
1616 of the bond offering.
1617 (2) An economic development or new venture investment fund shall be considered to
1618 be located in the municipality or county where its headquarters is located or where any office of
1619 it is located, as long as it is headquartered within the state. It need not make all of its
1620 investments within the state of Utah or such county or municipality, so long as it locates within
1621 the state of Utah or such county or municipality its headquarters where its actual investment
1622 decisions and management functions occur and agrees to, and does, limit the aggregate amount
1623 of its investments in companies located outside the state of Utah to an amount which in the
1624 aggregate does not exceed the aggregate amount of investments made by institutions and funds
1625 located outside the state of Utah in companies headquartered in Utah which the locally
1626 managed fund has sponsored or in which it has invested and which it has brought to the
1627 attention of investors outside the state of Utah. For purposes of enabling an offering of bonds
1628 to fund such a fund, a certification of an executive managerial officer of the manager of said
1629 fund of the intention to comply with this provision may be relied upon. Each fund shall at least
1630 annually certify to the governmental offeror of such bonds its compliance with this provision.
1631 (3) Before any municipality, county, or state university issues revenue bonds under this
1632 chapter for the purpose of defraying the cost of acquiring, constructing, reconstructing,
1633 improving, maintaining, equipping, or furnishing any industrial park project, the governing
1634 body of the state university, county, or municipality shall adopt and establish a plan of
1635 development for the tracts of land to constitute the industrial park and shall, by resolution, find
1636 that the project for the establishment of the industrial park is well conceived and has a
1637 reasonable prospect of success, that the project will tend to provide proper economic
1638 development of the municipality or county and will encourage industry to locate within or near
1639 the municipality or county or, in the case of state universities, will further, through industrial

1640 research and development, the instructional progress of the state university. There may be
1641 included as a part of any plan of development for any industrial park zoning regulations,
1642 restrictions on usage of sites within the boundaries of the industrial park, minimum size of
1643 sites, parking and loading regulations, and methods for the providing and furnishing of police
1644 and fire protection and for the furnishing of other municipal or county services which are
1645 [deemed] considered necessary in order to provide for the maintenance of the public health and
1646 safety. If any water or sewerage facilities are to be acquired as part of the development of the
1647 land for an industrial park under this chapter, water and sewerage facilities may be acquired as
1648 part of the issue of bonds issued under this chapter, through the issuance of bonds payable from
1649 water and sewer charges in the manner as is now or as may hereafter be provided by law, in
1650 combination with an issue of refunding bonds, in combination with an issue of bonds upon the
1651 consent of the holders of outstanding bonds issued for the same purpose, in combination with
1652 bonds issued for the purposes of financing water and sewer facilities which will not be a part of
1653 an industrial park, or in any combination of the foregoing. Any municipality, county, or state
1654 university establishing an industrial park may lease any land acquired and developed as part of
1655 an industrial park to one or more lessees. The lessee may sublease all or a portion of the land
1656 so leased from the municipality or county. Municipalities, counties, and state universities may
1657 sell or lease land in connection with the establishment, acquisition, development, maintenance,
1658 and operation of an industrial park project. Any such lease or sale of land shall be undertaken
1659 only after the adoption by the governing body of a resolution authorizing the lease or sale of the
1660 land for industrial park purposes.
1661 (4) (a) No municipality, county, or state university may operate any project referred to
1662 in this section, as a business or in any other manner except as the lessor or administrator of it,
1663 nor may it acquire any such project, or any part of it, by condemnation. This prohibition does
1664 not apply to projects involving research conducted, administered, or managed by a state
1665 university.
1666 (b) No municipality, county, or state university may, under this chapter, acquire or
1667 lease projects, or issue revenue bonds for the purpose of defraying the cost of any project or
1668 part of it, used for the generation, transmission, or distribution of electric energy beyond the
1669 project site, or the production, transmission, or distribution of natural gas, except for any
1670 project defined in Subsection 11-17-2 (8)(b) or (d).

1671 (5) Each municipality, county, and state university may enter, either before or after the
1672 bonds have been issued, into interlocal agreements under Title 11, Chapter 13, Interlocal
1673 Cooperation Act, with one or more municipalities, counties, state universities, or special
1674 service districts created pursuant to Title 17A, Chapter 2, Part 13, Utah Special Service District
1675 Act, in order to accomplish economies of scale or other cost savings and any other additional
1676 purposes to be specified in the interlocal agreement, for the issuance of bonds under this
1677 chapter on behalf of all of the signatories to the interlocal agreement by one of the
1678 municipalities, counties, or state universities which is a signatory to the interlocal agreement
1679 for the financing or acquisition of projects qualifying as a project under Subsection 11-17-2 (8).
1680 For all purposes of Section 11-13-207 the signatory to the interlocal agreement designated as
1681 the issuer of the bonds constitutes the administrator of the interlocal agreement.
1682 (6) Subsection (4) to the contrary notwithstanding, the governing body of any state
1683 university owning or desiring to own facilities or administer projects described in Subsection
1684 11-17-2 (8) may:
1685 (a) become a signatory to the interlocal agreement provided for in Subsection (5);
1686 (b) enter into a separate security agreement with the issuer of the bonds, as provided in
1687 Section 11-17-5 for the financing or acquisition of a project under Subsection 11-17-2 (8) to be
1688 owned by the state university;
1689 (c) enter into agreements to secure the obligations of the state university under a
1690 security agreement entered into under Subsection (6)(b), or to provide liquidity for such
1691 obligations including, without limitation, letter of credit agreements with banking institutions
1692 for letters of credit or for standby letters of credit, reimbursement agreements with financial
1693 institutions, line of credit agreements, standby bond purchase agreements, and to provide for
1694 payment of fees, charges, and other amounts coming due under the agreements entered into
1695 under the authority contained in this Subsection (6)(c);
1696 (d) provide in security agreements entered into under Subsection (6)(b) and in
1697 agreements entered into under Subsection (6)(c) that the obligations of the state university
1698 under an agreement shall be special obligations payable solely from the revenues derived from
1699 the operation or management of the project, owned by the state university and from net profits
1700 from proprietary activities and any other revenues pledged other than appropriations by the
1701 Utah Legislature, and the governing body of the state university shall pledge all or any part of

1702 such revenues to the payment of its obligations under an agreement; and
1703 (e) in order to secure the prompt payment of the obligations of the state university
1704 under a security agreement entered into under Subsection (6)(b) or an agreement entered into
1705 under Subsection (6)(c) and the proper application of the revenues pledged to them, covenant
1706 and provide appropriate provisions in an agreement to the extent permitted and provided for
1707 under Section 53B-21-102 .
1708 (7) Subsection (4) to the contrary notwithstanding, the governing body of any
1709 municipality, county, or special service district owning, desiring to own, or administering
1710 projects or facilities described in Subsection 11-17-2 (8) may:
1711 (a) become a signatory to the interlocal agreement provided for in Subsection (5);
1712 (b) enter into a separate security agreement with the issuer of the bonds, as provided in
1713 Section 11-17-5 , for the financing or acquisition of a project under Subsection 11-17-2 (8) to be
1714 owned by the municipality, county, or special service district, as the case may be, except that
1715 no municipality, county, or special service district may mortgage the facilities so financed or
1716 acquired;
1717 (c) enter into agreements to secure the obligations of the municipality, county, or
1718 special service district, as the case may be, under a security agreement entered into under
1719 Subsection (7)(b), or to provide liquidity for such obligations including, without limitation,
1720 letter of credit agreements with banking institutions for letters of credit or for standby letters of
1721 credit, reimbursement agreements with financial institutions, line of credit agreements, standby
1722 bond purchase agreements, and to provide for payment of fees, charges, and other amounts
1723 coming due under the agreements entered into under the authority contained in this Subsection
1724 (7)(c);
1725 (d) provide in security agreements entered into under Subsection (7)(b) and in
1726 agreements entered into under Subsection (7)(c) that the obligations of the municipality,
1727 county, or special service district, as the case may be, under an agreement shall be special
1728 obligations payable solely from the revenues derived from the operation or management of the
1729 project, owned by the municipality, county, or special service district, as the case may be, and
1730 the governing body of the municipality, county, or special service district, as the case may be,
1731 shall pledge all or any part of such revenues to the payment of its obligations under an
1732 agreement; and

1733 (e) in order to secure the prompt payment of obligations under a security agreement
1734 entered into under Subsection (7)(b) or an agreement entered into under Subsection (7)(c) and
1735 the proper application of the revenues pledged to them, covenant and provide appropriate
1736 provisions in an agreement to the extent permitted and provided for with respect to revenue
1737 obligations under Section [ 11-14-17 ] 11-14-306 .
1738 (8) In connection with the issuance of bonds under this chapter, a municipality, county,
1739 or state university:
1740 (a) may provide for the repurchase of bonds tendered by their owners and may enter
1741 into an agreement to provide liquidity for such repurchases, including a letter of credit
1742 agreement, line of credit agreement, standby bond purchase agreement, or other type of
1743 liquidity agreement;
1744 (b) may enter into remarketing, indexing, tender agent, or other agreements incident to
1745 the financing of the project or the performance of the issuer's obligations relative to the bonds;
1746 and
1747 (c) may provide for payment of fees, charges, and other amounts coming due under the
1748 agreements entered into pursuant to authority contained in Subsection (6).
1749 Section 43. Section 11-25-5 is amended to read:
1750 11-25-5. Bonds or notes -- Issuance -- Purposes -- Payment -- Maturity of bond
1751 anticipation notes.
1752 An agency may, from time to time, issue its negotiable bonds or notes for the purpose
1753 of financing residential rehabilitation as authorized by this act and for the purpose of funding or
1754 refunding these bonds or notes in the same manner as it may issue other bonds or notes as
1755 provided in Title 17B, Chapter 4, Part 12, Bonds. Every issue of its bonds shall be a special
1756 obligation of the agency payable from all or any part of the revenues specified in the act or
1757 funds legally received by the agency. In anticipation of the sale of the bonds, the agency may
1758 issue negotiable bond anticipation notes in accordance with Section [ 11-14-19.5 ] 11-14-311 ,
1759 and may renew such notes from time to time. Bond anticipation notes may be paid from the
1760 proceeds of sale of the bonds of the agency in anticipation of which they were issued. Bond
1761 anticipation notes and agreements relating thereto and the resolution or resolutions authorizing
1762 the notes and agreements may obtain any provisions, conditions, or limitations which a bond,
1763 agreement relating thereto, or bond resolution of the agency may contain except that any note

1764 or renewal thereof shall mature at a time not later than five years from the date of the issuance
1765 of the original note.
1766 Section 44. Section 11-27-3 is amended to read:
1767 11-27-3. Action by resolution of governing body -- Purposes for bond issue --
1768 Exchange or sale -- Interest rate limitations inapplicable -- Principal amount --
1769 Investment of proceeds -- Safekeeping and application of proceeds -- Computing
1770 indebtedness -- Payment of bonds -- Combination issues -- Laws applicable to issuance --
1771 Payment from taxes or pledged revenues.
1772 (1) Any formal action taken by the governing body of a public body under the authority
1773 of this chapter may be taken by resolution of that governing body.
1774 (2) (a) The governing body of any public body may by resolution provide for the
1775 issuance of refunding bonds to refund outstanding bonds issued by the public body or its
1776 predecessor, either prior to or after the effective date of this chapter, only:
1777 (i) to pay or discharge all or any part of any outstanding series or issue of bonds,
1778 including applicable interest, in arrears or about to become due and for which sufficient funds
1779 are not available;
1780 (ii) to achieve a savings; or
1781 (iii) to achieve another objective that the governing body finds to be beneficial to the
1782 public body.
1783 (b) Any refunding bonds may be delivered in exchange for the outstanding bonds being
1784 refunded or may be sold in a manner, at terms, with details, and at a price above, at, or below
1785 par as the governing body determines advisable. The refunding bonds may be issued without
1786 an election, unless an election is required by the Utah Constitution.
1787 (c) It is the express intention of the Legislature that interest rate limitations elsewhere
1788 appearing in the laws of the state not apply to nor limit the rates of interest borne by refunding
1789 bonds.
1790 (3) Advance refunding bonds may be issued in a principal amount in excess of the
1791 principal amount of the bonds to be refunded as determined by the governing body. This
1792 amount may be equal to the full amount required to pay the principal of, interest on, and
1793 redemption premiums, if any, due in connection with the bonds to be refunded to and including
1794 their dates of maturity or redemption in accordance with the advance refunding plan adopted by

1795 the governing body, together with all costs incurred in accomplishing this refunding. The
1796 principal amount of refunding bonds may be less than or the same as the principal amount of
1797 the bonds being refunded so long as provision is duly and sufficiently made for the retirement
1798 or redemption of the bonds to be refunded. Any reserves held or taxes levied or collected to
1799 secure the bonds to be refunded may be applied to the redemption or retirement of the bonds,
1800 or otherwise, as the governing body may determine.
1801 (4) Prior to the application of the proceeds derived from the sale of advance refunding
1802 bonds to the purposes for which the bonds have been issued, these proceeds, together with any
1803 other legally available funds, including reserve funds, may be invested and reinvested only in
1804 government obligations maturing at such times as may be required to provide funds sufficient
1805 to pay principal of, interest on, and redemption premiums, if any, due in connection with the
1806 bonds to be refunded or the advance refunding bonds, or both, in accordance with the advance
1807 refunding plan. To the extent incidental expenses have been capitalized, these bond proceeds
1808 may be used to defray these expenses.
1809 (5) The governing body may contract regarding the safekeeping and application of the
1810 proceeds of sale of advance refunding bonds and other funds included with them and the
1811 income from them, including the right to appoint a trustee, which may be any trust company or
1812 state or national bank having powers of a trust company inside or outside the state. The
1813 governing body may provide in the advance refunding plan that until such monies are required
1814 to redeem or retire the bonds to be refunded, the advance refunding bond proceeds and other
1815 funds, and the income from them, shall be used to pay and secure payment of principal of,
1816 interest on, and redemption premiums, if any, due in connection with all or a portion of the
1817 advance refunding bonds or the bonds being refunded, or both.
1818 (6) In computing indebtedness for the purpose of any applicable constitutional or
1819 statutory debt limitation, there shall be deducted from the amount of outstanding indebtedness
1820 the principal amount of outstanding general obligation bonds for the payment of which there
1821 has been dedicated and deposited in escrow government obligations, the principal of or interest
1822 on which, or both, will be sufficient to provide for the payment of these general obligation
1823 bonds as to principal, interest, and redemption premiums, if any, when due at maturity or upon
1824 some earlier date upon which the bonds have been called for redemption in accordance with
1825 their terms.

1826 (7) When a public body has irrevocably set aside for and pledged to the payment of
1827 bonds to be refunded proceeds of advance refunding bonds and other monies in amounts
1828 which, together with known earned income from their investment, will be sufficient in amount
1829 to pay the principal of, interest on, and any redemption premiums due on the bonds to be
1830 refunded as the same become due and to accomplish the refunding as scheduled, the refunded
1831 bonds shall be [deemed] considered duly paid and discharged for the purpose of any applicable
1832 constitutional or statutory debt limitation.
1833 (8) Refunding bonds and bonds issued for any other purpose may be issued separately
1834 or issued in combination in one or more series or issues by the same issuer.
1835 (9) Except as specifically provided in this section, refunding bonds issued under this
1836 chapter shall be issued in accordance with the provisions of law applicable to the type of bonds
1837 of the issuer being refunded in effect either at the time of the issuance of the refunding bonds
1838 or at the time of issuance of the bonds to be refunded. Refunding bonds and coupons, if any,
1839 pertaining to them may bear facsimile signatures as provided in Section [ 11-14-15 ] 11-14-304 .
1840 (10) Refunding bonds may be made payable from any taxes or pledged revenues, or
1841 both, or any assessments, special improvement guaranty funds, or other funds which might be
1842 legally pledged for the payment of the bonds to be refunded at the time of the issuance of the
1843 refunding bonds or at the time of the issuance of the bonds to be refunded, as the governing
1844 body may determine.
1845 Section 45. Section 15-7-12 is amended to read:
1846 15-7-12. Obligations subject to chapter.
1847 (1) Unless the official or official body of the issuer determines otherwise before or at
1848 the time of the original issuance of a registered public obligation, this act is applicable to such
1849 registered public obligation. When this act is applicable, the provisions of this act prevail over
1850 any inconsistent provision under any other law. Pursuant to Section [ 11-14-22 ] 11-14-401 , this
1851 act is specifically made applicable to registered public obligations issued under Title 11,
1852 Chapter 14, [Utah Municipal Bond] Local Government Bonding Act, in accordance with
1853 Section [ 11-14-16 ] 11-14-305 .
1854 (2) Nothing in this act limits or prevents the issuance of obligations in any other form
1855 or manner authorized by law.
1856 (3) Unless determined otherwise pursuant to Subsection (1), this act is applicable with

1857 respect to obligations which have been approved before enactment of this act by vote,
1858 referendum, or hearing, which authorized or permitted the authorization of obligations in
1859 bearer and registered form, or in bearer form only, and such obligations need not be
1860 resubmitted for a further vote, referendum or hearing, for the purpose of authorizing or
1861 permitting the authorization of registered public obligations under this act.
1862 Section 46. Section 17-12-1 is amended to read:
1863 17-12-1. Authority and applicable procedure for issuance of bonds -- Application
1864 of proceeds -- Debt limit.
1865 Except as otherwise provided under Section 17-50-303 , the county legislative body may
1866 contract a bonded indebtedness in the manner and subject to the conditions provided under
1867 Title 11, Chapter 14, [Utah Municipal Bond] Local Government Bonding Act. The revenue
1868 derived from the sale of bonds shall be applied only to the purpose or purposes specified in the
1869 order of the county legislative body. If there is any surplus, it shall be applied to the payment
1870 of the bonds. In no event may any county become so indebted to an amount, including existing
1871 indebtedness, exceeding 2% of the fair market value, as defined under Section 59-2-102 , of the
1872 taxable property in the county as computed from the last equalized assessment roll for county
1873 purposes prior to the incurring of the indebtedness.
1874 Section 47. Section 17-24-1 is amended to read:
1875 17-24-1. General duties of treasurer.
1876 The county treasurer shall:
1877 (1) receive all money belonging to the county and all other money by law directed to be
1878 paid to the treasurer, including proceeds of bonds, notes, or other evidences of indebtedness
1879 issued under Title 11, Chapter 14, [Utah Municipal Bond] Local Government Bonding Act;
1880 (2) deposit and invest all money received under Title 51, Chapter 7, State Money
1881 Management Act;
1882 (3) keep a record of the receipts and expenditures of all such money;
1883 (4) disburse county money:
1884 (a) on a county warrant issued by the county auditor; or
1885 (b) subject to Sections 17-19-1 , 17-19-3 , and 17-19-5 , by a county check or such other
1886 payment mechanism as may be adopted pursuant to Chapter 36, Uniform Fiscal Procedures Act
1887 for Counties;

1888 (5) perform the duties assigned to the treasurer under Title 59, Chapter 2, Part 13,
1889 Collection of Taxes;
1890 (6) perform the duties under Title 59, Chapter 2, Part 13, Collection of Taxes, that have
1891 been reassigned to the treasurer in an ordinance adopted under Section 17-16-5.5 ; and
1892 (7) perform other duties that are required by law or ordinance.
1893 Section 48. Section 17-36-54 is amended to read:
1894 17-36-54. Tax stability and trust fund -- Use of principal -- Determination of
1895 necessity -- Election.
1896 If the legislative body of a county that has established a tax stability and trust fund
1897 under Section 17-36-51 determines that it is necessary for purposes of that county to use any
1898 portion of the principal of the fund, the county legislative body shall submit this proposition to
1899 the electorate of that county in a special election called and held in the manner provided for in
1900 Title 11, Chapter 14, [Utah Municipal Bond] Local Government Bonding Act, for the holding
1901 of bond elections. If the proposition is approved at this special election by a majority of the
1902 qualified electors of the county voting at the election, then that portion of the principal of the
1903 fund covered by the proposition may be transferred to the county's general fund for use for
1904 purposes of that county.
1905 Section 49. Section 17-50-303 is amended to read:
1906 17-50-303. County may not give or lend credit -- County may borrow in
1907 anticipation of revenues -- Assistance to nonprofit entities.
1908 (1) A county may not give or lend its credit to or in aid of any person or corporation,
1909 or, except as provided in Subsection (3), appropriate money in aid of any private enterprise.
1910 (2) (a) A county may borrow money in anticipation of the collection of taxes and other
1911 county revenues in the manner and subject to the conditions of Title 11, Chapter 14, [Utah
1912 Municipal Bond] Local Government Bonding Act.
1913 (b) A county may incur indebtedness under Subsection (2)(a) for any purpose for which
1914 funds of the county may be expended.
1915 (3) After first holding a public hearing, a county may provide services or give other
1916 nonmonetary property or assistance to or waive fees required to be paid by a nonprofit entity,
1917 whether or not the county receives consideration in return.
1918 Section 50. Section 17A-2-306 is amended to read:

1919 17A-2-306. Bonds.
1920 (1) The board of trustees may, at any time after its organization, adopt a resolution
1921 determining it desirable to issue the bonds of the district for purposes and in amounts stated in
1922 the resolution. The resolution shall specify whether the bonds are payable from taxes or from
1923 the operating revenues of the district, or both. Where the bonds are payable from taxes, in
1924 whole or in part, the board of trustees shall call a bond election. If at the election, the
1925 proposition to issue the bonds is approved, the board of trustees shall issue the bonds in the
1926 manner provided in Title 11, Chapter 14, [Utah Municipal Bond] Local Government Bonding
1927 Act. If the bonds are payable solely from the operating revenues of the district, no election is
1928 required to approve their issuance, and such bonds shall be issued pursuant to the resolution
1929 and in the manner provided in Title 11, Chapter 14, [Utah Municipal Bond] Local Government
1930 Bonding Act. The board may reduce the amount of bonds.
1931 (2) Any bonds authorized prior to April 28, 1986, by an electric service district created
1932 pursuant to Chapter 2, Part 3, County Improvement Districts for Water, Sewerage, Flood
1933 Control, Electric and Gas, are considered valid and binding if all of the following conditions
1934 have been met:
1935 (a) a resolution has been adopted by the board of trustees of the electric service district,
1936 prior to April 28, 1986, for the purpose of authorizing the bonds, whether or not these bonds
1937 have been issued;
1938 (b) the bonds are delivered and paid for;
1939 (c) the electric service district which authorized the bonds complied with all of the
1940 requirements for electric service districts set forth in Section 17A-2-305 ; and
1941 (d) the requirements of Subsection (1) are met.
1942 (3) If any bonds have been authorized under the conditions described in Subsection (2),
1943 prior to April 28, 1986, the board of trustees of the electric service district may make any
1944 necessary changes in the specifications of the bonds or the proceedings authorizing the bonds.
1945 Section 51. Section 17A-2-307 is amended to read:
1946 17A-2-307. Resolution calling bond election -- Precincts and polling places.
1947 If, under the provisions of Section 17A-2-306 , the board shall determine to call an
1948 election on the issuance of the bonds, the board shall adopt a resolution directing that an
1949 election be held in the district for the purpose of determining whether bonds in the amount, for

1950 the purpose, and with the maximum maturity specified in the resolution, shall be issued. The
1951 resolution calling the election shall be adopted, notice of the election shall be given, the
1952 election shall be held, voters' qualifications shall be determined, and the results thereof
1953 canvassed in the manner and subject to the conditions provided for in Title 11, Chapter 14,
1954 [Utah Municipal Bond] Local Government Bonding Act. The board may for purposes of the
1955 election treat the entire district as a single precinct or may divide the district into such precincts
1956 and fix such polling places as it may see fit.
1957 Section 52. Section 17A-2-309 is amended to read:
1958 17A-2-309. Results of bond election -- Resolution -- Issuance of bonds --
1959 Maximum bonded indebtedness.
1960 (1) The results of the bond election shall be canvassed by the board of trustees and a
1961 resolution adopted by the board declaring the results, and a certified copy of the resolution filed
1962 in the records of the district. The results of all subsequent elections shall be similarly
1963 canvassed by the board of trustees and resolutions declaring the results of the elections adopted
1964 and filed.
1965 (2) If, at the bond election, a majority of the qualified voters voting on any bond
1966 proposition vote in favor of the issuance of the bonds, the board of trustees shall proceed to
1967 issue the bonds. Bonds may be issued for the purpose of constructing or acquiring any
1968 improvement provided in Section 17A-2-301 , or any part or combination of them, or for
1969 improving and extending the improvement or combination of improvements, and may include
1970 the payment of all legal, engineering, and fiscal agent expenses reasonably incurred in
1971 connection with the construction, acquisition, improving, and extending of these improvements
1972 and with the authorization and issuance of the bonds. The bonds shall be fully negotiable for
1973 all purposes and may not be issued in an amount which, together with all other existing
1974 indebtedness of the district then outstanding, will exceed in total principal amount 2.4% of the
1975 taxable value of taxable property in the district as computed from the last equalized assessment
1976 roll for county purposes made and completed prior to the issuance of the bonds. The taxable
1977 value of all tax equivalent property, as defined in Subsection 59-3-102 (2), shall be included as
1978 a part of the total taxable value of taxable property in the district for purposes of the
1979 limitations. Bonds issued in the manner that they are payable solely from revenues to be
1980 derived from the operation of all or part of the facilities of the district may not be included as

1981 bonded indebtedness of the district for the purpose of this computation. All bonds not payable
1982 solely from revenues shall be the general obligations of the district, and the full faith, credit,
1983 and resources of the district shall be pledged for their payment; and regardless of any
1984 limitations contained elsewhere in the laws of Utah and this part, including Section 17A-2-312 ,
1985 the board of trustees shall cause to be levied annually on all taxable property in the district
1986 taxes sufficient to pay principal and interest on general obligation bonds as principal and
1987 interest fall due, or if the bonds are payable primarily from revenues, then anticipate and make
1988 up any amounts which may be necessary to pay the principal and interest by reason of
1989 deficiencies in revenues. The bonds shall be issued and sold in compliance with Title 11,
1990 Chapter 14, [Utah Municipal Bond] Local Government Bonding Act.
1991 Section 53. Section 17A-2-423 is amended to read:
1992 17A-2-423. Resolution calling election for issuing general obligation and revenue
1993 bonds.
1994 (1) If under the foregoing provisions the board is authorized to call an election on the
1995 issuance of the bonds, the board shall adopt a resolution directing that an election be held in the
1996 county or service area, as the case may be, for the purpose of determining whether bonds in the
1997 amount, for the purpose, and with the maximum maturity specified in the resolution, shall be
1998 issued. A proposition for issuing general obligation bonds and a proposition for issuing
1999 revenue bonds, or any combination thereof, may be submitted at the same election.
2000 (2) Adoption of the resolution calling the election, determination of voters'
2001 qualifications, notice and conduct of the election, and the canvass of election results shall be
2002 accomplished in the manner prescribed in Title 11, Chapter 14, [Utah Municipal Bond] Local
2003 Government Bonding Act. The board, for purposes of the election, may treat the entire district
2004 as a single precinct or divide the district into several precincts and it may fix such polling
2005 places as it considers appropriate.
2006 Section 54. Section 17A-2-428 is amended to read:
2007 17A-2-428. Tax anticipation notes.
2008 (1) The board of trustees of a service area may issue notes in anticipation of the receipt
2009 of taxes levied under this part. The amount of notes so issued shall not exceed 75% of the tax
2010 revenues and other revenues of the preceding year, and the proceeds shall be applied only to
2011 pay current and necessary expenses and for other purposes for which funds for the service area

2012 may be expended, and there shall be included in the annual levy a tax in connection with which
2013 provision is made for the imposition and collection of sufficient revenues.
2014 (2) Each resolution authorizing the issuance of tax anticipation notes shall:
2015 (a) describe the taxes or revenues in anticipation of which the notes are to be issued;
2016 and
2017 (b) specify the principal amount of the notes, their rate of interest, which may be
2018 variable, and their maturity date, which shall not extend beyond the last day of the fiscal year of
2019 the issuing service area.
2020 (3) Tax anticipation notes shall be issued and sold in such manner and at such price
2021 (whether at, below, or above face value), as the board of trustees shall by resolution determine.
2022 Tax anticipation notes shall be in bearer form, except that the board of trustees may provide for
2023 the registration of the notes in the name of the owner, either as to principal alone, or as to
2024 principal and interest. Tax anticipation notes may be made redeemable prior to maturity at the
2025 option of the board of trustees in the manner and upon the terms fixed by the resolution
2026 authorizing their issuance. Tax anticipation notes shall be executed and shall be in such form
2027 and have such details and terms as shall be provided for in the authorizing resolution.
2028 (4) The provisions of Sections [ 11-14-14.5 , 11-14-15 , 11-14-16 , 11-14-19.7 , 11-14-20 ,
2029 11-14-21 , 11-14-22 , 11-14-24 , and 11-14-25 ] 11-14-303 , 11-14-304 , 11-13-305 , 11-14-313 ,
2030 11-14-315 , 11-14-316 , 11-14-401 , 11-14-403 , and 11-14-404 shall apply to all tax anticipation
2031 notes issued under this section. In applying these sections to tax anticipation notes, "bond" or
2032 "bonds" as used in these sections shall be deemed to include tax anticipation notes.
2033 Section 55. Section 17A-2-543 is amended to read:
2034 17A-2-543. Contractual powers -- Bond issues -- Elections -- Limitations -- Uses.
2035 Whenever the board of trustees considers it expedient it shall have power, for the
2036 purpose of constructing drains, drainage canals and other required improvements necessary to
2037 drain lands in the district or conserve the public health or welfare, to make a contract or
2038 contracts with the United States providing for the repayment of the principal and such other
2039 sums due thereunder at such times as may be agreed upon, or to issue bonds of the district to
2040 run not less than five years nor more than 40 years, and to bear interest, payable semiannually,
2041 at a rate not exceeding 8% per annum to be called "drainage district bonds," which bonds shall
2042 not be sold for less than 90% of their par value, and the proceeds of which shall be used for no

2043 other purpose than paying the cost of constructing such drains, drainage canals, or other like
2044 work considered necessary to drain lands within the district, or conserve the public health or
2045 welfare. Before such contract or contracts shall be made or bonds shall be issued, the board of
2046 trustees shall request the county legislative body to order, and the county legislative body shall
2047 at once order a special election on the question of the issuance of bonds. The persons
2048 authorized to vote in, the giving of notice, the forms of ballots, and the manner of holding the
2049 election, and canvassing the results of the election, shall be as provided in Title 11, Chapter 14,
2050 [Utah Municipal Bond] Local Government Bonding Act. The expenses of such election shall
2051 be paid out of the funds belonging to the drainage district. The terms and times of payment of
2052 the bonds so issued shall be fixed by the board of trustees. The bonds shall be issued for the
2053 benefit of the district authorizing the issue and shall bear the name and number of the district.
2054 The board of trustees shall keep a record of the bonds issued and sold or otherwise disposed of,
2055 and such record will also show the lands embraced in the district. In no case shall the amount
2056 of bonds exceed the benefits assessed. Each bond issued shall show expressly upon its face
2057 that it is to be paid by a tax assessed, levied, and collected on the lands within the drainage
2058 district. The board of trustees shall, by resolution, provide for the issuance and disposal of
2059 such bonds and for the payment of the interest thereon, the creation of a sinking fund for the
2060 ultimate redemption thereof, and for the date and manner of the redemption of the bonds. The
2061 board of trustees may sell or dispose of the bonds either at public or private sale. Before
2062 making any such sale, either private or public, the board of trustees shall give due notice of
2063 their intention to sell or dispose of the bonds, by publishing notice of sale at least once a week
2064 for four consecutive weeks in some newspaper having general circulation in the state and in the
2065 county where the district is situated, and by publishing in any other publication they consider
2066 advisable. The notice shall state that sealed proposals will be received by the board of trustees
2067 at their office, for the purchase of the bonds, until the day and hour fixed by the board of
2068 trustees. At the time appointed the board of trustees shall open the proposals, and award the
2069 purchase of the bonds to the highest responsible bidder, or may reject all bids. In case no bid is
2070 made and accepted as above provided, the board of trustees is hereby authorized to use the
2071 bonds for the construction of any ditches, drain or drains, drainage canal or drainage canals, or
2072 any other required improvement considered necessary to drain lands or for the public health or
2073 welfare.

2074 Section 56. Section 17A-2-622 is amended to read:
2075 17A-2-622. Petition for bond election -- Petition requirements -- Notice and
2076 hearing -- Election regarding issuance of bonds.
2077 (1) After a fire protection district has been created, a petition may be presented to the
2078 fire protection district board of trustees requesting the board to order an election to determine
2079 whether the bonds of the district shall be issued to the amount and for the purpose or purposes
2080 stated in the petition.
2081 (2) (a) Each petition under Subsection (1) shall be signed by 25% or more of the
2082 holders of title of real property, or documentary evidence of title, within the boundaries of the
2083 district whose names appear as such upon the last county assessment roll.
2084 (b) If the petition is signed by all of the holders of title or documentary evidence of title
2085 within the boundaries of the district, a hearing on the petition and election shall be dispensed
2086 with.
2087 (3) (a) The board of trustees shall set a time and place for hearing upon the petition,
2088 which shall be not less than four nor more than six weeks from the date of the filing.
2089 (b) The board of trustees shall publish a notice of the time of the hearing once each
2090 week for three successive weeks, previous to the time of the hearing, in a newspaper published
2091 within the county, or if there is no newspaper so published, then by posting the notice in at
2092 least three public places in the district for a period of 15 days.
2093 (c) Each notice under Subsection (3)(b) shall state that any taxpayer within the district
2094 may appear on the date fixed for the hearing and offer objection to the issuance of bonds of
2095 such district.
2096 (4) (a) At the time and place fixed for the hearing on the petition or at any adjournment
2097 or adjournments of the hearing, which shall not extend the time for determining the petition for
2098 more than 30 days in all from the original date of hearing, the board of trustees shall hear the
2099 petition and all competent and relevant evidence, oral or written, in support of or in objection
2100 to the petition.
2101 (b) The board of trustees shall, after a full hearing, determine whether an election
2102 should be held on the question of issuing the bonds.
2103 (5) Adoption of a resolution calling the election, determination of voters'
2104 qualifications, notice and conduct of the election, and the canvass of election results shall be

2105 accomplished in the manner prescribed in Title 11, Chapter 14, [Utah Municipal Bond] Local
2106 Government Bonding Act. The fire protection district board of trustees, for purposes of the
2107 election, may treat the entire district as a single precinct or divide the district into several
2108 precincts and it may fix such polling places as they consider appropriate.
2109 Section 57. Section 17A-2-712 is amended to read:
2110 17A-2-712. Additional powers of board.
2111 (1) Irrigation districts may acquire, purchase, construct, improve, enlarge, and operate
2112 water facilities, electric facilities, or any combination thereof.
2113 (2) Irrigation districts may enter into contracts for the sale of all or a portion of the
2114 electric power generated at a hydroelectric power plant, whether or not the electric power to be
2115 sold is surplus to the needs of the district, and may enter into contracts for the sale of water, for
2116 the periods of time and under the terms and conditions the board considers necessary in order
2117 to accomplish the purposes of the district. Any sale of electric power or water may be for the
2118 period and upon the terms and conditions as may be provided in contracts authorized by the
2119 board and entered into by the district and any purchaser of the electric power or water having a
2120 system for distributing the electric power or water. Any revenues received by the district
2121 pursuant to power or water sale contracts may be used and pledged for the payment of the
2122 principal of and interest and any premium on bonds or notes of the district issued to pay all or
2123 part of the cost of acquiring, constructing, improving, or enlarging facilities, or for any other
2124 lawful purpose of the district.
2125 (3) The boards of trustees of any two or more irrigation districts may, by appropriate
2126 resolutions, enter into agreements with one another, pursuant to Title 11, Chapter 13, Interlocal
2127 Cooperation Act, by which the districts may jointly or cooperatively exercise any of the powers
2128 conferred by this part.
2129 (4) The board may issue bonds of the district, in the manner provided in this section:
2130 (a) to pay for all or part of the costs of the acquisition, construction, improvement, or
2131 enlargement of any facilities and to pay expenses preliminary and incidental thereto;
2132 (b) to pay interest on the bonds during acquisition, construction, improvement, or
2133 enlargement of any facilities; and
2134 (c) to provide for necessary reserves and to pay costs of issuance and sale of the bonds,
2135 including, without limitation, printing, registration, and transfer costs, legal, financial advisor's,

2136 and rating agency fees, insurance premiums, and underwriter's discount.
2137 (5) The board may provide that any bonds issued and sold under this section shall be
2138 payable solely out of a special fund into which the district issuing the bonds shall be obligated
2139 to deposit, as from time to time received, all or a designated portion of the revenues or other
2140 income of the district. Any pledge of revenues creates a lien which:
2141 (a) is perfected and enforceable upon the effective date of the security agreement
2142 pursuant to which the bonds are issued;
2143 (b) has priority as against all parties having claims of any kind in tort, contract, or
2144 otherwise against the district; and
2145 (c) has priority based on the time of the creation of the pledge unless otherwise
2146 provided in the security agreement.
2147 (6) Bonds of the district may be issued and sold in compliance with Title 11, Chapter
2148 14, [Utah Municipal Bond] Local Government Bonding Act, and Title 11, Chapter 27, Utah
2149 Refunding Bond Act, as applicable, and may be in the form and denominations and have the
2150 provisions and details as are permitted thereby. The bonds and any evidences of participation
2151 interests in the bonds may be issued, executed, authenticated, registered, transferred,
2152 exchanged, and otherwise made to comply with Title 15, Chapter 7, Registered Public
2153 Obligations Act, or any other statute relating to the registration of bonds enacted to meet the
2154 requirements of Section 149(a) of the Internal Revenue Code of 1986, or any similar or
2155 successor federal law, and applicable regulations. Bonds may be issued under the authority of
2156 this section at one time or from time to time. If more than one issue or series of bonds is
2157 delivered under the authority of this section, the bonds of the respective issue or series shall
2158 have the priorities of payment as provided in the proceedings authorizing the bonds.
2159 (7) Any resolution, indenture, agreement, or other document authorizing bonds may
2160 contain covenants with the future holders of the bonds as to:
2161 (a) the management and operation of the facilities of the irrigation district, including
2162 the facilities acquired, constructed, improved, enlarged, or operated pursuant to this section;
2163 (b) the imposition and collection of use charges;
2164 (c) the disposition of the revenues;
2165 (d) the issuance of future bonds and the creation of future liens and encumbrances
2166 against these facilities and the revenues thereof;

2167 (e) the carrying of insurance on these facilities and the disposition of the proceeds of
2168 insurance;
2169 (f) the sale, disposal, or alienation of these facilities; and
2170 (g) other pertinent matters deemed necessary or proper by the board to assure the
2171 merchantability of the bonds. These covenants and agreements may not be inconsistent with
2172 this section.
2173 (8) The district may undertake in the resolution, indenture, agreement, or other
2174 document authorizing bonds to make the revenues of the facilities sufficient to pay the expense
2175 of their operation and maintenance, and may undertake to make the revenues or net revenues of
2176 the facilities sufficient to produce in each year an amount in excess of actual requirements for
2177 principal of and interest on the bonds in that year as the board may consider necessary to assure
2178 the highest marketability of the bonds.
2179 (9) Any resolution, indenture, agreement, or other document authorizing bonds may
2180 provide that the bonds will recite that they are issued under authority of this part. The recital
2181 will conclusively import full compliance with all of the provisions of this part, and all bonds
2182 issued containing the recital will be incontestable for any cause whatsoever after their delivery
2183 for value.
2184 (10) When a district has issued bonds and pledged for the payment thereof any
2185 revenues of the district, the district shall establish and collect use charges in that amount and at
2186 those rates which will be fully sufficient at all times to pay the expenses of operating and
2187 maintaining these facilities, to provide a special fund sufficient to assure the prompt payment
2188 of principal of and interest on the bonds as principal and interest fall due, and to provide funds
2189 for reserves and contingencies and for a depreciation fund for repairs, extensions, and
2190 improvements to these facilities as considered necessary to assure adequate and efficient
2191 service, all as may be required by the bond resolution. No board or commission other than the
2192 board of trustees of the district has authority over or is required to approve the making or fixing
2193 of use charges or the acquisition of property by the district or the issuance of its bonds.
2194 (11) (a) If an irrigation district board determines that the interests of the district require
2195 the issuance of bonds or the making of a contract with the United States, the board will, except
2196 as provided in Subsection (13), adopt a resolution directing that an election be held to
2197 determine whether bonds may be issued or a contract with the United States may be entered

2198 into for the purposes specified in the resolution.
2199 (b) The following are subject to the conditions provided in Title 11, Chapter 14, [Utah
2200 Municipal Bond] Local Government Bonding Act:
2201 (i) adoption of the resolution calling the election;
2202 (ii) giving notice of the election;
2203 (iii) conduct of the election;
2204 (iv) determination of voters' qualifications; and
2205 (v) canvassing of election results.
2206 (12) In designating the voting places for purposes of the election, the board may treat
2207 the entire district as a single precinct or divide the district into precincts.
2208 (13) No election is required under this section prior to the issuance of bonds or the
2209 making of a contract with the United States except as otherwise required by the constitution or
2210 Subsection (14).
2211 (14) Notwithstanding anything to the contrary in this section or Title 11, Chapter 14,
2212 [Utah Municipal Bond] Local Government Bonding Act, no irrigation district may issue bonds,
2213 other than bonds issued to refund outstanding bonds, or enter into a contract with the United
2214 States unless:
2215 (a) the issuance of the bonds or the making of the contract has been approved at an
2216 election called and held as provided in this section; or
2217 (b) the board of trustees:
2218 (i) provides notice of a public hearing on whether to issue the bonds or enter into the
2219 contract by:
2220 (A) publishing notice in a newspaper published in or of general circulation in the
2221 district at least seven days prior to the public hearing which sets forth:
2222 (I) the maximum principal amount and the purpose of the proposed bond issue or
2223 contract;
2224 (II) the date, time, and place of the public hearing;
2225 (III) when and where written comments regarding the bonds or the contract may be
2226 filed; and
2227 (IV) whether the district reasonably expects that paying amounts due on the bonds or
2228 under the contract will result in a substantial increase in use charges; and

2229 (B) if the district reasonably expects that paying amounts due on the bonds or under the
2230 contract will increase use charges by more than $15 per connection per year, mailing notice to
2231 every household containing a qualified voter who is eligible to vote on the bonds or the
2232 contract, at least seven days but not more than 30 days before the public hearing, on a
2233 minimum three-inch by five-inch postcard or a voter information pamphlet prepared by the
2234 governing body that includes the information required by Subsection (14)(b)(i)(A);
2235 (ii) holds a public hearing on the date and at the time and place specified in the notice
2236 of public hearing, provided that the hearing may be adjourned from time to time to a fixed
2237 future time and place;
2238 (iii) considers at the public hearing all comments that have been filed or stated at the
2239 hearing relating to the bonds or the contract;
2240 (iv) after considering all comments received, adopts a resolution during or after the
2241 meeting at which the public hearing is held, declaring the intention of the board of trustees to
2242 issue bonds or enter into the contract; and
2243 (v) directs that notice of the district's intention to issue bonds or enter into the contract
2244 be published once in a newspaper of general circulation in the district stating:
2245 (A) the maximum principal amount and purpose of the proposed bond issue or
2246 contract;
2247 (B) when and where petitions may be filed requesting the calling of an election to
2248 determine whether the bonds or the contract should be authorized; and
2249 (C) when and where a form of petition requesting the calling of an election may be
2250 obtained from the district.
2251 (15) If, within 30 days after publication of the notice of intention, a petition is filed
2252 with the secretary, signed by not less than 5% of the qualified electors of the district, requesting
2253 that an election be called to authorize the contract or the bonds, then the board shall call and
2254 hold an election as provided in this section before the bonds are issued or the contract is
2255 entered into.
2256 (16) If no petition is filed, or if the number of signatures filed within the 30-day period
2257 is less than the required number, the board of trustees may proceed to issue the bonds or enter
2258 into the contract.
2259 Section 58. Section 17A-2-821 is amended to read:

2260 17A-2-821. Resolution or ordinance proposing obligations or indebtedness --
2261 Election.
2262 If the board of trustees of any metropolitan water district incorporated under this part
2263 determines, by resolution or ordinance adopted by a vote of a majority of the aggregate number
2264 of votes of all the members of the board of trustees, that the interests of the district and the
2265 public interest or necessity demand the acquisition, construction, or completion of any source
2266 of water supply, water, waterworks or other improvement, works or facility, or the making of
2267 any contract with the United States or other persons or corporations, or the incurring of any
2268 preliminary expense, necessary or convenient to carry out the objects or purposes of the district
2269 wherein an indebtedness or obligation shall be created to satisfy which shall require a greater
2270 expenditure than the ordinary annual income and revenue of the district shall permit, the board
2271 of trustees may order the submission of the proposition of incurring the obligation or bonded or
2272 other indebtedness, for the purposes set forth in the resolution or ordinance, to the qualified
2273 electors of the district at an election held for that purpose. The resolution or ordinance calling
2274 the election shall be adopted, the notice of the election shall be given, the election shall be held,
2275 the voters' qualifications shall be determined, and the results of the elections canvassed in the
2276 manner and subject to such conditions as are provided in Title 11, Chapter 14, [Utah Municipal
2277 Bond] Local Government Bonding Act. The declaration of public interest or necessity so
2278 required and the provision for the holding of the election may be included within the same
2279 resolution or ordinance, which resolution or ordinance, in addition to the declaration of public
2280 interest or necessity, shall recite the objects and purposes for which the indebtedness is
2281 proposed to be incurred, the estimated cost of the public works or improvements, or the
2282 estimated amount of preliminary expenses, as the case may be, and the maximum amount of
2283 the principal of the indebtedness to be incurred.
2284 Section 59. Section 17A-2-824 is amended to read:
2285 17A-2-824. Revenue indebtedness or general obligation indebtedness --
2286 Procedure for incurring -- Terms.
2287 (1) (a) Any district which has determined to issue bonds shall issue its bonds under
2288 Title 11, Chapter 14, [Utah Municipal Bond] Local Government Bonding Act, for the
2289 acquisition through construction, purchase, or otherwise and for the improvement or extension
2290 of any properties necessary or desirable in the obtaining, treatment, and distribution of water

2291 and any other properties which the district is authorized to own under this part. Bonds may be
2292 issued or a contract indebtedness or obligation may be created:
2293 (i) payable solely from the revenues of the district other than the proceeds of taxes, in
2294 which case they shall be known for purposes of this section as "revenue indebtedness";
2295 (ii) payable solely from the proceeds of taxes, in which case they shall be known for
2296 purposes of this section as "general obligation indebtedness"; or
2297 (iii) payable from both operating revenues and the proceeds of taxes, in which case
2298 they shall be known for purposes of this section as "general obligation revenue indebtedness."
2299 (b) The full faith and credit of the district shall be pledged to the payment of its general
2300 obligation and general obligation revenue indebtedness, and taxes shall be levied fully
2301 sufficient to pay that part of the principal of and interest on general obligation revenue
2302 indebtedness as the revenues of the district pledged for this purpose may not be sufficient to
2303 meet.
2304 (c) General obligation indebtedness and general obligation revenue indebtedness may
2305 be issued only after approval at an election as provided in Section 17A-2-821 .
2306 (d) Revenue indebtedness may be similarly submitted at an election as provided in
2307 Section 17A-2-821 if considered desirable by the board of trustees, but nothing in this part
2308 shall be construed to require such submission.
2309 (e) Refunding bonds may be issued without approval at an election.
2310 (2) Revenue indebtedness and general obligation revenue indebtedness may be payable
2311 from and secured by the pledge of all or any specified part of the revenues to be derived by the
2312 district from its water supply and the operation of its water facilities and other properties. It is
2313 the duty of the board of trustees to impose for water and water services rendered thereby, rates
2314 fully sufficient to carry out all undertakings contained in the resolution authorizing the bonds or
2315 the contract. The board of trustees may in the resolution agree to pay the expenses of
2316 maintaining and operating the properties of the district from the proceeds of the ad valorem
2317 taxes authorized in Subsection 17A-2-818 (6) and may enter into those covenants with the
2318 future holders of the bonds or the other contracting party as to the management and operation
2319 of the properties, the imposition and collection of fees and charges for water and services
2320 furnished thereby, the disposition of the fees and revenues, the issuance of future bonds or the
2321 creation of future contract indebtedness or obligations and the creation of future liens and

2322 encumbrances against the properties and the revenues from them, the carrying of insurance on
2323 the properties, the keeping of books and records, the deposit, securing, and paying out of the
2324 proceeds of the bonds, and other pertinent matters, as considered proper by the board of
2325 trustees to assure the marketability of the bonds or the making of the contract. The board of
2326 trustees may undertake in the resolution to make the revenues of the properties sufficient to pay
2327 all or any specified part of the expense of the operation and maintenance of them. Covenants
2328 may be contained in the resolution with respect to the manner of the imposition and collection
2329 of water charges, and provision also may be made in it for the appointment of a receiver for the
2330 properties of the district in the event of a default by the district in carrying out the covenants
2331 and agreements contained in the resolution. Provision may also be made in the resolution for a
2332 receiver to perform those services with respect to the holding and paying out of the revenues of
2333 the district and the proceeds of the bonds, and otherwise, as may be considered advisable.
2334 Maintenance and operation costs and expenses as referred to in this section shall be construed
2335 to include any payments made by the district to the United States of America, to any water
2336 users' association, or to any other public or private entity for the cost of operating facilities used
2337 in providing water for the district.
2338 Section 60. Section 17A-2-826 is amended to read:
2339 17A-2-826. Sale of bonds.
2340 Bonds issued under this part shall be sold in compliance with the provisions of Title 11,
2341 Chapter 14, [Utah Municipal Bond] Local Government Bonding Act.
2342 Section 61. Section 17A-2-1037 is amended to read:
2343 17A-2-1037. Elections.
2344 All district elections shall be held in accordance with the provisions of the elections
2345 code of the state [of Utah] as they now exist or may be amended for the holding of elections in
2346 general law cities in so far as the same are not in conflict with this part; provided all elections
2347 upon the issuance of bonds of a district shall be called, held, and conducted pursuant to the
2348 provisions of Title 11, Chapter 14, [Utah Municipal Bond] Local Government Bonding Act,
2349 and the provisions of the election code shall not be applicable to any such bond election.
2350 Section 62. Section 17A-2-1058 is amended to read:
2351 17A-2-1058. District may issue bonds.
2352 Any district organized under this part may, in the manner and subject to the limitations

2353 and restrictions contained in Title 11, Chapter 14, [Utah Municipal Bond] Local Government
2354 Bonding Act, authorize, issue and dispose of its negotiable bonds for purposes of paying all or
2355 part of the cost of acquiring, improving, or extending any one or more improvements, facilities,
2356 or property authorized to be acquired under this part.
2357 Section 63. Section 17A-2-1312 is amended to read:
2358 17A-2-1312. General obligation bonds authorized by petition of property owners
2359 -- Contest.
2360 (1) With respect to any service district established under this part, if there is no
2361 individual residing in the service district, such that compliance with the election requirements
2362 of [Article XIV, Section 8,] the Utah Constitution[,] and Section [ 11-14-2 ] 11-14-201 is
2363 otherwise impossible, then, 75% of the owners of real property located in the district, as shown
2364 on the most recent assessment roll of the county or municipality, as the case may be, may by
2365 written petition require the governing body of the county or municipality which established the
2366 service district to issue general obligation bonds pledging the full faith and credit of the district
2367 in an amount which may lawfully be issued by the district but not to exceed the amount set
2368 forth in the petition. Except for the election provisions of Title 11, Chapter 14, [Utah
2369 Municipal Bond] Local Government Bonding Act, the bonds required to be issued shall be
2370 issued in accordance with Title 11, Chapter 14, [Utah Municipal Bond] Local Government
2371 Bonding Act. Any such petition to require issuance of bonds shall be equivalent to and have
2372 the same force and effect as an election approving the issuance of the bonds by a majority of
2373 the qualified electors of the district.
2374 (2) Upon receiving the petition described in Subsection (1), the governing body of the
2375 county or municipality which established the district shall proceed to issue the bonds in
2376 accordance with Title 11, Chapter 14, [Utah Municipal Bond] Local Government Bonding Act.
2377 (3) The determination by the governing body that 75% of the owners of real property
2378 located in the district have duly filed a written petition requiring the issuance of bonds as
2379 provided in Subsection (1), shall be conclusive in any action or proceeding involving the
2380 validity of the petition or the district's authority to issue the bonds instituted after the expiration
2381 of the period provided in Subsection (4), for the filing of actions contesting the validity of the
2382 bonds and after the date of delivery of and payment for any part of the bonds.
2383 (4) When the validity of any bond issue under this section is contested, the plaintiff or

2384 plaintiffs shall, within 40 days after the validity of the petition has been declared by the
2385 governing body, file with the clerk of the district court of the county in which the district is
2386 located, a verified written complaint setting forth specifically:
2387 (a) the name of the party contesting the issuance of the bonds, and that he is an owner
2388 of property within the district; and
2389 (b) the grounds of such contest. No such contest may be maintained and the issuance
2390 of the bonds may not be set aside or held invalid unless such a complaint is filed within the
2391 period prescribed in this section.
2392 Section 64. Section 17A-2-1315 is amended to read:
2393 17A-2-1315. Powers of improvement districts within special districts.
2394 (1) In addition to all other rights, powers, and authority granted by law or by other
2395 provisions of this part, a service district established by a county under this part may organize an
2396 improvement district under Chapter 3, Part 2. This improvement district has all the rights,
2397 powers, and authority of an improvement district otherwise organized under Chapter 3, Part 3,
2398 except:
2399 (a) notwithstanding Subsection 17A-3-228 (4), any bonds issued under Chapter 3, Part
2400 2, need comply only with the requirements of Section [ 11-14-15 ] 11-14-304 with regard to the
2401 use of manual and facsimile signatures;
2402 (b) the governing authority of the service district may act in the same capacity as the
2403 governing body of a county with respect to all actions required to be taken in the creation or
2404 administration of an improvement district under Chapter 3, Part 2; and
2405 (c) notwithstanding Subsection 17A-3-204 (1), an improvement district created by a
2406 service district may be organized to include any incorporated or unincorporated area of the
2407 county and may cause improvements to be made within any incorporated or unincorporated
2408 area of the county, and the consent of the governing body of the municipality in which an
2409 incorporated area lies is not required prior to the establishment of an improvement district that
2410 includes all or part of that incorporated area.
2411 (2) In addition to all other rights, powers, and authority granted by law or by other
2412 provisions of this part, a service district established by a municipality under this part may
2413 organize an improvement district under Chapter 3, Part 3. This improvement district has all the
2414 rights, powers, and authority of an improvement district otherwise organized under Chapter 3,

2415 Part 3, except that:
2416 (a) notwithstanding Section 17A-3-328 , any bonds issued under Chapter 3, Part 3, need
2417 comply only with the requirements of Section [ 11-14-15 ] 11-14-304 , with regard to the use of
2418 manual and facsimile signatures;
2419 (b) the governing authority of the service district may act in the same capacity as the
2420 governing body of a municipality with respect to all actions required to be taken in the creation
2421 or administration of an improvement district under Chapter 3, Part 3; and
2422 (c) notwithstanding Subsection 17A-3-313 (1), assessments for improvements in an
2423 improvement district organized under Chapter 3, Part 3, may include assessments for all
2424 interest on any bonds issued.
2425 Section 65. Section 17A-2-1316 is amended to read:
2426 17A-2-1316. Borrowing power -- Issuance of bonds and notes -- Use of proceeds.
2427 (1) A service district may borrow money and incur indebtedness, issuing its bonds or
2428 notes therefor, including, without limitation:
2429 (a) bonds payable in whole or in part from taxes levied on the taxable property in the
2430 service district;
2431 (b) bonds payable from revenues derived from the operation of revenue-producing
2432 facilities of the service district;
2433 (c) bonds payable from both such revenues and taxes;
2434 (d) guaranteed bonds, payable in whole or in part from taxes levied on the taxable
2435 property in the service district;
2436 (e) tax anticipation notes;
2437 (f) bond anticipation notes;
2438 (g) refunding bonds; and
2439 (h) bonds payable in whole or in part from mineral lease payments as provided in
2440 Section [ 11-14-17.6 ] 11-14-308 .
2441 (2) Tax anticipation notes are notes issued in anticipation of the collection of taxes and
2442 other revenues of a service district which are due and payable in not more than one year from
2443 their date of issue and, together with all other such notes then outstanding, do not exceed the
2444 estimated amount of taxes and other revenues to be collected from the date of issue until
2445 maturity.

2446 (3) Bond anticipation notes are notes issued in anticipation of the receipt of the
2447 proceeds of bonds of the service district.
2448 (4) All these bonds and notes shall be issued and sold in the manner, at either public or
2449 private sale, shall be in the form, and signed by the person or persons, who may, but need not,
2450 be officers of the county or municipality which established the service district and generally
2451 shall be issued in the manner and with the details as is provided for in proceedings of the
2452 governing authority of the service district authorizing the issuance of the bonds or notes; but all
2453 these bonds and notes and the interest on them shall be exempt from all taxation in this state,
2454 except for the corporate franchise tax, and all these bonds and notes may contain those terms
2455 and provisions as are permitted by and shall be issued in compliance with Title 11, Chapter 14,
2456 [Utah Municipal Bond] Local Government Bonding Act.
2457 (5) The proceeds of bonds or notes issued under the authority of this part shall be used
2458 to pay the costs of acquisition or construction of service district facilities or the providing of
2459 services including, without limitation:
2460 (a) all costs of planning, designing, acquiring, and constructing a facility, including
2461 architectural, planning, engineering, legal, and fiscal advisor's costs;
2462 (b) all costs incident to the authorization and issuance of the bonds or notes, including
2463 accountants' fees, attorneys' fees, financial advisors' fees, underwriting fees, including
2464 underwriting fees or bond discount, and other professional services and printing costs;
2465 (c) interest estimated to accrue on bonds or notes for a reasonable time before, during,
2466 and for a reasonable time after the completion of the acquisition or construction of the facilities
2467 or services; and
2468 (d) all amounts deemed necessary to establish one or more bond reserves and
2469 maintenance, repair, replacement, contingency funds and accounts, and all amounts necessary
2470 to provide working capital for the facility.
2471 Section 66. Section 17A-2-1322 is amended to read:
2472 17A-2-1322. Tax levy and bonds -- Approval by majority of electors voting in
2473 election -- Procedure for election.
2474 (1) The governing authority of a county or municipality which has established a service
2475 district may levy a tax on all taxable property within the service district in addition to all other
2476 taxes on such property levied or imposed by the county or municipality or by any other public

2477 corporation, district, or political subdivision in which the service district is located, and may
2478 also issue bonds payable in whole or in part from these taxes. No tax may be levied and no
2479 bonds or guaranteed bonds shall be issued, however, unless authorized, except as otherwise
2480 provided in Section 17A-2-1325 , by a majority of the qualified electors of the service district
2481 voting at an election for that purpose held as provided in this section.
2482 (2) The proposition to levy the tax or to issue the bonds shall be submitted to the
2483 qualified electors of the service district at an election called and held and for which notice is
2484 given in the same manner as is provided in Title 11, Chapter 14, [Utah Municipal Bond] Local
2485 Government Bonding Act, for the holding of bond elections. The proposition shall state the
2486 purpose or purposes for which the taxes are to be levied or the bonds are to be issued. In
2487 addition, a proposition for the issuance of bonds shall state the maximum amount of bonds to
2488 be issued, the maximum number of years from their respective dates for which the bonds may
2489 run, and, if the bonds are to be payable in whole or in part from taxes, that fact and that taxes
2490 may be levied on all taxable property in the service district to pay the principal of and interest
2491 on the bonds. The purpose or purposes may be stated in general terms and need not specify the
2492 particular projects or services for which the taxes are to be levied or the bonds are to be issued
2493 nor the specific amount of the proceeds of the taxes or of the bonds to be expended for each
2494 project or service. If bonds are to be payable in part from tax proceeds and in part from the
2495 operating revenues of the service district or from any combination of them, the proposition
2496 shall so indicate but need not specify how the bonds are to be divided as to source of payment.
2497 If the bonds are to be issued as guaranteed bonds, the proposition shall also clearly state that
2498 fact together with the name or names of the guarantors. A proposition for the levy of taxes and
2499 for the issuance of bonds may be combined as a single proposition.
2500 (3) (a) A tax levied under this section shall be the sole source of funding for a special
2501 service district that provides jail service as provided in Subsection 17A-2-1304 (1)(a)(x).
2502 (b) Each tax levied under this section for a special service district that provides jail
2503 service as provided in Subsection 17A-2-1304 (1)(a)(x) shall be considered to be levied by the
2504 county for purposes of the county's tax limitation under Section 59-2-908 .
2505 Section 67. Section 17A-2-1414 is amended to read:
2506 17A-2-1414. Who may enter into contracts -- Permissible purposes of contracts --
2507 Agreements and leases -- Elections for water purchase contracts.

2508 (1) Any water conservancy district and any incorporated municipality located within or
2509 without the boundaries of the district or other district created under any law of this state are
2510 expressly authorized and empowered to enter into contracts with each other and with any other
2511 person or corporation, public or private, for any of the following purposes:
2512 (a) the joint operation of water facilities owned by any district or municipality;
2513 (b) the exchange of water, water rights, or facilities;
2514 (c) the leasing of water or water facilities; or
2515 (d) the sale of water.
2516 (2) (a) Any agreement about the operation or use of water facilities owned by a
2517 municipality or district by another municipality or district, the joint operation of facilities, or
2518 the lease of water or water facilities, may provide for the joint use of water facilities owned by
2519 one of the contracting parties under appropriate arrangements for reasonable compensation.
2520 (b) Any agreement may provide for the renting or loan of water by one contracting
2521 party to the other or for the sale of water by one party and its purchase by another. No
2522 limitation contained in any existing law requiring the water of any district to be supplied to its
2523 own residents on a priority basis shall be applicable to any contract made under this section.
2524 (c) Any contract for the sale of water may run for a term of years as may be specified.
2525 The contract may require the purchasing party to pay for a minimum amount of water annually,
2526 provided the water is available, without regard to actual taking or use. The contract may
2527 provide for the payment for water sold or contracted to be sold from any of the following
2528 sources of revenue:
2529 (i) the general funds or other funds of the purchasing municipality or district;
2530 (ii) the proceeds of class B assessments imposed under the Water Conservancy Act;
2531 (iii) the proceeds of water distributed and sold through the distribution system of the
2532 purchasing district or municipality; or
2533 (iv) any combination of these sources of payment.
2534 (d) The governing body of any municipality agreeing to purchase water under a
2535 contract, for the purpose of complying with any pertinent constitutional requirement or for any
2536 other reason, may call an election for that purpose. The election shall be conducted in the
2537 manner provided in Title 11, Chapter 14, [Utah Municipal Bond] Local Government Bonding
2538 Act.

2539 Section 68. Section 17A-2-1439 is amended to read:
2540 17A-2-1439. Contracts providing for payment in installments -- Issuance and sale
2541 of bonds -- Sinking fund -- Covenants -- Default -- Revenue obligations -- Refunding
2542 bonds.
2543 (1) (a) (i) To pay for construction, operation, and maintenance of works, and expenses
2544 preliminary and incidental to them, the board may enter into contracts with the United States of
2545 America or its agencies, providing for payment in installments.
2546 (ii) To pay for all or part of the cost of the construction or acquisition of any works, to
2547 pay for the improvement and extension of them, to pay expenses preliminary and incidental to
2548 them, to pay interest on the bonds during acquisition and construction, to provide for necessary
2549 reserves, and to pay costs of issuance and sale of the bonds (including, without limitation,
2550 printing, registration and transfer costs, legal fees, financial advisor's fees, and underwriter's
2551 discount), the board may issue the bonds of the district as provided in this section.
2552 (b) The indebtedness or obligation represented by any bonds issued by or any contract
2553 entered into by the board may be payable in whole or in part from all or part of the revenues
2554 derived by the district from the operation of all or any designated portion of its works, from the
2555 proceeds of assessments and taxes levied under this part, or from any combination of those
2556 revenues, assessments, and taxes.
2557 (c) The indebtedness or obligation represented by any bonds issued by or any contract
2558 entered into by the board may be incurred for the acquisition, construction, or both, of all or
2559 part of any works, for the improvement or extension of any works, or for a system of works for
2560 the distribution of water or for the treatment of water or both, whether or not the works of the
2561 district so acquired, constructed, improved, or extended include a source of water supply.
2562 (d) (i) These bonds shall be issued and sold in compliance with Title 11, Chapter 14,
2563 [Utah Municipal Bond] Local Government Bonding Act, and may be in the form and
2564 denominations and have provisions and details permitted by Title 11, Chapter 14, [Utah
2565 Municipal Bond] Local Government Bonding Act, except that the bonds shall mature serially
2566 or otherwise and contract payment installments shall fall due at any time or times not later than
2567 50 years from their date.
2568 (ii) The bonds and any evidences of participation interests in the bonds may be issued,
2569 executed, authenticated, registered, transferred, exchanged, and otherwise made to comply with

2570 Title 15, Chapter 7, Registered Public Obligations Act, or any other statute relating to the
2571 registration of bonds enacted to meet the requirements of Section 103 of the Internal Revenue
2572 Code of 1954, as amended, or any similar or successor federal law, and applicable regulations.
2573 (2) (a) Bonds may be issued hereunder at one time or from time to time.
2574 (b) If more than one issue or series of bonds is delivered hereunder, the bonds of the
2575 respective issues or series shall have priorities of payment as provided in the proceedings
2576 authorizing the bonds.
2577 (3) (a) Any resolution authorizing the issuance of bonds or the entering into of a
2578 contract indebtedness or obligation payable in installments hereunder shall provide for the
2579 creation of a sinking fund into which shall be paid from the revenues, assessments, and taxes,
2580 any or all, pledged to the payment in the authorizing resolution sums fully sufficient to pay the
2581 principal of and interest on the bonds or on the contract indebtedness or obligation and to
2582 create a reserve for contingencies as required by the resolution.
2583 (b) Any resolution so authorizing bonds or the entering into of a contract indebtedness
2584 or obligation may contain those covenants with the future holders of the bonds or the other
2585 contracting party as to the management and operation of the properties and works of the
2586 district, the imposition and collection of fees and charges, including taxes and assessments, for
2587 the water and services furnished thereby, the disposition of the fees and revenues, the issuance
2588 of future bonds and the incurring of future contract indebtedness or obligations and the creation
2589 of future liens and encumbrances against the works and the revenues thereof, the carrying of
2590 insurance on the works and the disposition of the proceeds of insurance, the sale, disposal, or
2591 alienation of the works, and other pertinent matters considered necessary or proper by the board
2592 to assure the merchantability of the bonds or the execution of the contract.
2593 (c) These covenants and agreements may not be inconsistent with this section.
2594 (4) (a) It may be provided in the resolution that any holder of the bonds or any
2595 contracting party may by appropriate legal action compel performance of all duties required of
2596 the board and the officials of the district by this part and the resolution authorizing the bonds or
2597 contract.
2598 (b) If any bond issued or any contract entered into hereunder is permitted to go into
2599 default as to any installment of principal or interest, any court of competent jurisdiction may,
2600 pursuant to the application of the holder of any bond or of the other contracting party, appoint a

2601 receiver to operate the works of the district and to collect and distribute the revenues thereof
2602 under the resolution, this part, and as the court may direct.
2603 (5) (a) When the district has issued bonds or entered into a contract and pledged any
2604 revenues of the works for the payment of them as provided in this part, the district shall impose
2605 and collect fees and charges for water and services furnished by the works in that amount and
2606 at those rates fully sufficient at all times (in conjunction with the proceeds of available taxes
2607 and assessments if the bonds or contract indebtedness or obligation are also payable in part
2608 from the proceeds of assessments and taxes levied under this part) to pay the expenses of
2609 operating and maintaining the works, to provide a sinking fund sufficient to assure the prompt
2610 payment of principal of and interest on the bonds or contract indebtedness or obligation as
2611 principal and interest fall due, and to provide those funds for reserves and contingencies and
2612 for a depreciation fund for repairs, extensions, and improvements to the works as considered
2613 necessary to assure adequate and efficient service, all as may be required by the resolution.
2614 (b) No board or commission other than the board of trustees of the district has authority
2615 over or is required to approve the making or fixing of fees and charges, the acquisition of
2616 property by the district, the issuance of its bonds, or the entering into of a contract.
2617 (6) (a) The board of any district that issues or has issued any bonds under this part, or
2618 that enters or has entered into any contracts under this part, may issue bonds hereunder for the
2619 purpose of refunding all or any part of the outstanding bonds, or the outstanding indebtedness
2620 or obligation represented by the contracts, or in part for the purpose of the refunding and in part
2621 for the purpose of acquiring, constructing, improving, or extending works for the district.
2622 (b) If bonds are issued solely for refunding purposes, the election required by Section
2623 17A-2-1440 is not a condition precedent to the issuance of the bonds.
2624 (c) Refunding bonds so authorized:
2625 (i) may be sold and the proceeds thereof applied to or deposited in an escrow and
2626 invested pending the retirement of the outstanding bonds; or
2627 (ii) may be delivered in exchange for the outstanding bonds.
2628 (d) The refunding bonds shall be authorized and secured in the manner herein provided
2629 for the issuance and securing of other bonds and may, but are not required to, have the same
2630 source of security and payment as the bonds refunded.
2631 (7) (a) If bonds have been issued or a contract indebtedness or obligation has been

2632 incurred hereunder payable in whole or in part from revenues to be derived from supplying
2633 water to the inhabitants of territory which was not at the time of the issuance of the bonds or
2634 the entering into of the contract contained within the corporate limits of any municipality or
2635 any other district created for the purpose of supplying water to the territory, the district shall
2636 thereafter be the sole public corporation or political subdivision authorized to supply water to
2637 this area.
2638 (b) No municipal corporation or other district into which any part of the territory is
2639 incorporated or included has authority either to supply water to the inhabitants of the
2640 corporation or district or to grant a franchise for the supplying of the water.
2641 (c) Nothing contained in this Subsection (7) prevents the modification of this
2642 restriction contained by the district if modification does not in any way jeopardize the prompt
2643 payment of principal of and interest on the bonds of the district then outstanding or of the
2644 payment of installments of indebtedness or obligation under a contract.
2645 Section 69. Section 17A-2-1440 is amended to read:
2646 17A-2-1440. Election for issuance of bonds or incurring contract indebtedness or
2647 obligation -- When an election is not required.
2648 (1) If the majority of a water conservancy district board approves a resolution
2649 determining that the interests of the district and the public interest or necessity demand the
2650 acquisition, construction, or completion of any water supply, waterworks, improvements, or
2651 facilities, or the making of any contract with the United States or other persons or corporations,
2652 public or private, to carry out the purposes of the district, wherein an indebtedness or obligation
2653 is created, to satisfy which requires an expenditure greater than the ordinary annual income and
2654 revenue of the district, the board shall adopt a resolution directing that an election be held to
2655 determine whether bonds shall be issued, or an indebtedness or obligation under a contract
2656 shall be incurred in the amount and for the purposes specified in the resolution.
2657 (2) The following shall be subject to the conditions provided in Title 11, Chapter 14,
2658 [Utah Municipal Bond] Local Government Bonding Act:
2659 (a) adoption of the resolution calling the election;
2660 (b) giving notice of the election;
2661 (c) conduct of the election;
2662 (d) determination of voters' qualifications; and

2663 (e) canvassing of election results.
2664 (3) The board may, for purposes of the election:
2665 (a) treat the entire district as a single precinct or divide the district into precincts; and
2666 (b) fix polling places.
2667 (4) If bonds or the indebtedness or obligations under a contract are payable solely from
2668 revenues derived from the operation of all or any part of the district's works, no election is
2669 required under this section prior to issuance of the bonds or the entering into of the contract,
2670 except as provided in Subsection (5).
2671 (5) No district may issue bonds or incur an indebtedness or obligation under a contract
2672 payable solely from revenues unless:
2673 (a) the issuance of the bonds or the incurring of the contract indebtedness or obligation
2674 has been approved at an election called and held as provided in this section; or
2675 (b) the board of trustees adopts a resolution declaring the intention of the district to
2676 issue bonds or incur a contract indebtedness or liability payable solely from revenues in the
2677 amount and for the purpose provided in the resolution and directs that notice of this intention
2678 be published once in a newspaper of general circulation in the district.
2679 (i) The notice of intention shall set forth:
2680 (A) the amount and purpose of the proposed bond issue or contract; and
2681 (B) when and where petitions may be filed requesting the calling of an election to
2682 determine whether the bonds may be issued or the contract indebtedness or obligation may be
2683 incurred.
2684 (ii) The resolution of the board shall specify the form of the petitions.
2685 (iii) If, within 30 days after the publication of the notice of intention, a petition is filed
2686 with the secretary of the board, signed by not less than 5% of the qualified electors of the
2687 district, requesting that an election be called to authorize the issuance of the bonds or the
2688 incurring of the contract indebtedness or liability payable solely from revenues, then the board
2689 shall proceed to call and hold an election as provided in this section. The qualified electors of
2690 the district shall be certified to the board, prior to the adoption of the resolution, by the clerks
2691 of the counties in which portions of the district are located.
2692 (iv) If no petition is filed, or if the number of signatures filed within the 30-day period
2693 is less than the required number, the board of trustees may adopt the resolution and proceed to

2694 issue the bonds or enter into the contract.
2695 Section 70. Section 17A-2-1823 is amended to read:
2696 17A-2-1823. Bond issuance.
2697 (1) Any regional service area may:
2698 (a) in accordance with Title 11, Chapter 14, [Utah Municipal Bond] Local Government
2699 Bonding Act, authorize, issue, and dispose of its negotiable bonds for the purpose of paying all
2700 or part of the cost of acquiring, improving, or extending any improvement, facility, or property
2701 authorized to be acquired under this part;
2702 (b) in accordance with Title 11, Chapter 27, Utah Refunding Bond Act, authorize,
2703 issue, and dispose of its bonds; and
2704 (c) enjoy the benefits of Title 11, Chapter 30, Utah Bond Validation Act.
2705 (2) A regional service area may issue bonds and anticipated notes based upon revenue
2706 from property taxes, user charges, and other revenues and federal, state or local grants, borrow
2707 money, and incur debts as authorized by law or this part. A regional service area may satisfy
2708 any indebtedness as provided in this part or in any other applicable law and may, for purposes
2709 of satisfaction of this indebtedness, incur new obligations of the type satisfied.
2710 (3) All elections for the issuance of bonds of a regional service area shall be called,
2711 held, and conducted under the provisions of Title 11, Chapter 14, [Utah Municipal Bond] Local
2712 Government Bonding Act. The provisions of the election code shall not be applicable to the
2713 bond election.
2714 (4) If the board of trustees provides in any resolution authorizing revenue bonds for the
2715 creation of a reserve fund to assure the prompt payment of principal and interest, the board may
2716 provide for the accumulation of this fund not only from the revenues of the facilities, but also
2717 from a part of the bond proceeds it may consider advisable.
2718 Section 71. Section 17A-2-1825 is amended to read:
2719 17A-2-1825. Recital in bonds -- Effect.
2720 The resolution authorizing the issuance of any bonds of a regional service area may
2721 provide that the bonds recite that they are issued under the authority of this part. Any bonds
2722 issued containing this recital shall be incontestable for any cause whatsoever after their delivery
2723 for value and the recital shall conclusively establish full compliance with all of the provisions
2724 of this part and Title 11, Chapter 14, [Utah Municipal Bond] Local Government Bonding Act.

2725 Section 72. Section 17B-2-608 is amended to read:
2726 17B-2-608. Resolution approving or rejecting withdrawal -- Criteria for approval
2727 or rejection -- Terms and conditions.
2728 (1) (a) On or before the date of the board meeting next following the public hearing
2729 under Section 17B-2-606 , but in no case later than 90 days after the public hearing or, if no
2730 hearing is held, within 90 days after the filing of a petition under Section 17B-2-603 , the board
2731 of trustees of the local district in which the area proposed to be withdrawn is located shall
2732 adopt a resolution:
2733 (i) approving the withdrawal of some or all of the area from the local district; or
2734 (ii) rejecting the withdrawal.
2735 (b) Each resolution approving a withdrawal shall:
2736 (i) include a legal description of the area proposed to be withdrawn;
2737 (ii) state the effective date of the withdrawal; and
2738 (iii) set forth the terms and conditions under Subsection (5), if any, of the withdrawal.
2739 (c) Each resolution rejecting a withdrawal shall include a detailed explanation of the
2740 board of trustees' reasons for the rejection.
2741 (2) Unless denial of the petition is required under Subsection (3), the board of trustees
2742 shall adopt a resolution approving the withdrawal of some or all of the area from the local
2743 district if the board of trustees determines that:
2744 (a) the area to be withdrawn does not and will not require the service that the local
2745 district provides;
2746 (b) the local district will not be able to provide service to the area to be withdrawn for
2747 the reasonably foreseeable future; or
2748 (c) the area to be withdrawn has obtained the same service that is provided by the local
2749 district or a commitment to provide the same service that is provided by the local district from
2750 another source.
2751 (3) The board of trustees shall adopt a resolution denying the withdrawal if it
2752 determines that the proposed withdrawal would:
2753 (a) result in a breach or default by the local district under:
2754 (i) any of its notes, bonds, or other debt or revenue obligations;
2755 (ii) any of its agreements with entities which have insured, guaranteed, or otherwise

2756 credit-enhanced any debt or revenue obligations of the local district; or
2757 (iii) any of its agreements with the United States or any agency of the United States;
2758 provided, however, that, if the local district has entered into an agreement with the United
2759 States that requires the consent of the United States for a withdrawal of territory from the
2760 district, a withdrawal under this part may occur if the written consent of the United States is
2761 obtained and filed with the board of trustees;
2762 (b) adversely affect the ability of the local district to make any payments or perform
2763 any other material obligations under:
2764 (i) any of its agreements with the United States or any agency of the United States;
2765 (ii) any of its notes, bonds, or other debt or revenue obligations; or
2766 (iii) any of its agreements with entities which have insured, guaranteed, or otherwise
2767 credit-enhanced any debt or revenue obligations of the local district;
2768 (c) result in the reduction or withdrawal of any rating on an outstanding note, bond, or
2769 other debt or revenue obligation of the local district;
2770 (d) create an island or peninsula of nondistrict territory within the local district or of
2771 district territory within nondistrict territory that has a material adverse affect on the local
2772 district's ability to provide service or materially increases the cost of providing service to the
2773 remainder of the local district;
2774 (e) materially impair the operations of the remaining local district; or
2775 (f) require the local district to materially increase the fees it charges or property taxes
2776 or other taxes it levies in order to provide to the remainder of the district the same level and
2777 quality of service that was provided before the withdrawal.
2778 (4) In determining whether the withdrawal would have any of the results described in
2779 Subsection (3), the board of trustees may consider the cumulative impact that multiple
2780 withdrawals over a specified period of time would have on the local district.
2781 (5) (a) Despite the presence of one or more of the conditions listed in Subsection (3),
2782 the board of trustees may approve a resolution withdrawing an area from the local district
2783 imposing terms or conditions that mitigate or eliminate the conditions listed in Subsection (3),
2784 including:
2785 (i) a requirement that the owners of property located within the area proposed to be
2786 withdrawn or residents within that area pay their proportionate share of any outstanding district

2787 bond or other obligation as determined pursuant to Subsection (5)(b);
2788 (ii) a requirement that the owners of property located within the area proposed to be
2789 withdrawn or residents within that area make one or more payments in lieu of taxes, fees, or
2790 assessments;
2791 (iii) a requirement that the board of trustees and the receiving entity agree to reasonable
2792 payment and other terms in accordance with Subsections (5)(f) through (g) regarding the
2793 transfer to the receiving entity of district assets that the district used before withdrawal to
2794 provide service to the withdrawn area but no longer needs because of the withdrawal; provided
2795 that, if those district assets are allocated in accordance with Subsections (5)(f) through (g), the
2796 district shall immediately transfer to the receiving entity on the effective date of the
2797 withdrawal, all title to and possession of district assets allocated to the receiving entity; or
2798 (iv) any other reasonable requirement considered to be necessary by the board of
2799 trustees.
2800 (b) Other than as provided for in Subsection 17B-2-609 (2), and except as provided in
2801 Subsection (5)(e), in determining the proportionate share of outstanding bonded indebtedness
2802 or other obligations under Subsection (5)(a)(i) and for purposes of determining the allocation
2803 and transfer of district assets under Subsection (5)(a)(iii), the board of trustees and the
2804 receiving entity, or in cases where there is no receiving entity, the board and the sponsors of the
2805 petition shall:
2806 (i) engage engineering and accounting consultants chosen by the procedure provided in
2807 Subsection (5)(d); provided however, that if the withdrawn area is not receiving service, an
2808 engineering consultant need not be engaged; and
2809 (ii) require the engineering and accounting consultants engaged under Subsection
2810 (5)(b)(i) to communicate in writing to the board of trustees and the receiving entity, or in cases
2811 where there is no receiving entity, the board and the sponsors of the petition the information
2812 required by Subsections (5)(f) through (h).
2813 (c) For purposes of this Subsection (5):
2814 (i) "accounting consultant" means a certified public accountant or a firm of certified
2815 public accountants with the expertise necessary to make the determinations required under
2816 Subsection (5)(h); and
2817 (ii) "engineering consultant" means a person or firm that has the expertise in the

2818 engineering aspects of the type of system by which the withdrawn area is receiving service that
2819 is necessary to make the determination required under Subsections (5)(f) and (g).
2820 (d) (i) Unless the board of trustees and the receiving entity, or in cases where there is
2821 no receiving entity, the board and the sponsors of the petition agree on an engineering
2822 consultant and an accounting consultant, each consultant shall be chosen from a list of
2823 consultants provided by the Consulting Engineers Council of Utah and the Utah Association of
2824 Certified Public Accountants, respectively, as provided in this Subsection (5)(d).
2825 (ii) A list under Subsection (5)(d)(i) may not include a consultant who has had a
2826 contract for services with the district or the receiving entity during the two-year period
2827 immediately before the list is provided to the local district.
2828 (iii) Within 20 days of receiving the lists described in Subsection (5)(d)(i), the board of
2829 trustees shall eliminate the name of one engineering consultant from the list of engineering
2830 consultants and the name of one accounting consultant from the list of accounting consultants
2831 and shall notify the receiving entity, or in cases where there is no receiving entity, the sponsors
2832 of the petition in writing of the eliminations.
2833 (iv) Within three days of receiving notification under Subsection (5)(d), the receiving
2834 entity, or in cases where there is no receiving entity, the sponsors of the petition shall eliminate
2835 another name of an engineering consultant from the list of engineering consultants and another
2836 name of an accounting consultant from the list of accounting consultants and shall notify the
2837 board of trustees in writing of the eliminations.
2838 (v) The board of trustees and the receiving entity, or in cases where there is no
2839 receiving entity, the board and the sponsors of the petition shall continue to alternate between
2840 them, each eliminating the name of one engineering consultant from the list of engineering
2841 consultants and the name of one accounting consultant from the list of accounting consultants
2842 and providing written notification of the eliminations within three days of receiving
2843 notification of the previous notification, until the name of only one engineering consultant
2844 remains on the list of engineering consultants and the name of only one accounting consultant
2845 remains on the list of accounting consultants.
2846 (e) The requirement under Subsection (5)(b) to engage engineering and accounting
2847 consultants does not apply if the board of trustees and the receiving entity, or in cases where
2848 there is no receiving entity, the board and the sponsors of the petition agree on the allocations

2849 that are the engineering consultant's responsibility under Subsection (5)(f) or the
2850 determinations that are the accounting consultant's responsibility under Subsection (5)(h);
2851 provided however, that if engineering and accounting consultants are engaged, the district and
2852 the receiving entity, or in cases where there is no receiving entity, the district and the sponsors
2853 of the petition shall equally share the cost of the engineering and accounting consultants.
2854 (f) (i) The engineering consultant shall allocate the district assets between the district
2855 and the receiving entity as provided in this Subsection (5)(f).
2856 (ii) The engineering consultant shall allocate:
2857 (A) to the district those assets reasonably needed by the district to provide to the area
2858 of the district remaining after withdrawal the kind, level, and quality of service that was
2859 provided before withdrawal; and
2860 (B) to the receiving entity those assets reasonably needed by the receiving entity to
2861 provide to the withdrawn area the kind and quality of service that was provided before
2862 withdrawal.
2863 (iii) If the engineering consultant determines that both the local district and the
2864 receiving entity reasonably need a district asset to provide to their respective areas the kind and
2865 quality of service provided before withdrawal, the engineering consultant shall:
2866 (A) allocate the asset between the local district and the receiving entity according to
2867 their relative needs, if the asset is reasonably susceptible of division; or
2868 (B) allocate the asset to the local district, if the asset is not reasonably susceptible of
2869 division.
2870 (g) All district assets remaining after application of Subsection (5)(f) shall be allocated
2871 to the local district.
2872 (h) (i) The accounting consultant shall determine the withdrawn area's proportionate
2873 share of any redemption premium and the principal of and interest on:
2874 (A) the local district's revenue bonds that were outstanding at the time the petition was
2875 filed;
2876 (B) the local district's general obligation bonds that were outstanding at the time the
2877 petition was filed; and
2878 (C) the local district's general obligation bonds that:
2879 (I) were outstanding at the time the petition was filed; and

2880 (II) are treated as revenue bonds under Subsection (5)(i); and
2881 (D) the district's bonds that were issued prior to the date the petition was filed to refund
2882 the district's revenue bonds, general obligation bonds, or general obligation bonds treated as
2883 revenue bonds.
2884 (ii) For purposes of Subsection (5)(h)(i), the withdrawn area's proportionate share of
2885 redemption premium, principal, and interest shall be the amount that bears the same
2886 relationship to the total redemption premium, principal, and interest for the entire district that
2887 the average annual gross revenues from the withdrawn area during the three most recent
2888 complete fiscal years before the filing of the petition bears to the average annual gross revenues
2889 from the entire district for the same period.
2890 (i) For purposes of Subsection (5)(h)(i), a district general obligation bond shall be
2891 treated as a revenue bond if:
2892 (i) the bond is outstanding on the date the petition was filed; and
2893 (ii) the principal of and interest on the bond, as of the date the petition was filed, had
2894 been paid entirely from local district revenues and not from a levy of ad valorem tax.
2895 (j) (i) Before the board of trustees of the local district files a resolution approving a
2896 withdrawal, the receiving entity, or in cases where there is no receiving entity, the sponsors of
2897 the petition shall irrevocably deposit government obligations, as defined in Subsection
2898 11-27-2 (6), into an escrow trust fund the principal of and interest on which are sufficient to
2899 provide for the timely payment of the amount determined by the accounting consultant under
2900 Subsection (5)(h) or in an amount mutually agreeable to the board of trustees of the local
2901 district and the receiving entity, or in cases where there is no receiving entity, the board and the
2902 sponsors of the petition. Notwithstanding Subsection 17B-2-610 (1), the board of trustees shall
2903 not be required to file a resolution approving a withdrawal until the requirements for
2904 establishing and funding an escrow trust fund in this Subsection (5)(j)(i) have been met;
2905 provided that, if the escrow trust fund has not been established and funded within 180 days
2906 after the board of trustees passes a resolution approving a withdrawal, the resolution approving
2907 the withdrawal shall be void.
2908 (ii) Concurrently with the creation of the escrow, the receiving entity, or in cases where
2909 there is no receiving entity, the sponsors of the petition shall provide to the board of trustees of
2910 the local district:

2911 (A) a written opinion of an attorney experienced in the tax-exempt status of municipal
2912 bonds stating that the establishment and use of the escrow to pay the proportionate share of the
2913 district's outstanding revenue bonds and general obligation bonds that are treated as revenue
2914 bonds will not adversely affect the tax-exempt status of the bonds; and
2915 (B) a written opinion of an independent certified public accountant verifying that the
2916 principal of and interest on the deposited government obligations are sufficient to provide for
2917 the payment of the withdrawn area's proportionate share of the bonds as provided in Subsection
2918 (5)(h).
2919 (iii) The receiving entity, or in cases where there is no receiving entity, the sponsors of
2920 the petition shall bear all expenses of the escrow and the redemption of the bonds.
2921 (iv) The receiving entity may issue bonds under Title 11, Chapter 14, [Utah Municipal
2922 Bond] Local Government Bonding Act, and Title 11, Chapter 27, Utah Refunding Bond Act, to
2923 fund the escrow.
2924 (6) A requirement imposed by the board of trustees as a condition to withdrawal under
2925 Subsection (5) shall, in addition to being expressed in the resolution, be reduced to a duly
2926 authorized and executed written agreement between the parties to the withdrawal.
2927 (7) An area that is the subject of a withdrawal petition under Section 17B-2-603 that
2928 results in a board of trustees resolution denying the proposed withdrawal may not be the
2929 subject of another withdrawal petition under Section 17B-2-603 for two years after the date of
2930 the board of trustees resolution denying the withdrawal.
2931 Section 73. Section 17B-4-1204 is amended to read:
2932 17B-4-1204. Contesting the legality of resolution authorizing bonds -- Time limit
2933 -- Presumption.
2934 (1) Any person may contest the legality of the resolution authorizing issuance of the
2935 bonds or any provisions for the security and payment of the bonds for a period of 30 days after:
2936 (a) publication of the resolution authorizing the bonds; or
2937 (b) publication of a notice of bonds containing substantially the items required under
2938 Subsection [ 11-14-21 (3)] 11-14-316 (2).
2939 (2) After the 30-day period under Subsection (1), no lawsuit or other proceeding may
2940 be brought contesting the regularity, formality, or legality of the bonds for any reason.
2941 (3) In a lawsuit or other proceeding involving the question of whether a bond issued

2942 under this part is valid or enforceable or involving the security for a bond, if a bond recites that
2943 the agency issued the bond in connection with a redevelopment, economic development, or
2944 education housing development:
2945 (a) the bond shall be conclusively presumed to have been issued for that purpose; and
2946 (b) the project area plan and project area shall be conclusively presumed to have been
2947 properly formed, adopted, planned, located, and carried out in accordance with this chapter.
2948 Section 74. Section 19-6-503 is amended to read:
2949 19-6-503. Powers and duties of public entities.
2950 Subject to the powers and rules of the department, the governing body of each public
2951 entity may:
2952 (1) supervise and regulate the collection, transportation, and disposition of all solid
2953 waste generated within its jurisdiction;
2954 (2) provide solid waste management facilities to handle adequately solid waste
2955 generated or existing within or without its jurisdiction;
2956 (3) assume, by agreement, responsibility for the collection and disposition of solid
2957 waste whether generated within or without its jurisdictional boundaries;
2958 (4) enter into short or long-term interlocal agreements with other public entities, with
2959 public agencies as defined in Title 11, Chapter 13, Interlocal Cooperation Act, with private
2960 persons or entities, or any combination of them, to provide for or operate solid waste
2961 management facilities;
2962 (5) levy and collect taxes, fees, and charges and require licenses as may be appropriate
2963 to discharge its responsibility for the acquisition, construction, operation, maintenance, and
2964 improvement of solid waste management facilities or any portion of them, including licensing
2965 private collectors operating within its jurisdiction;
2966 (6) require that all solid waste generated within its jurisdiction be delivered to a solid
2967 waste management facility;
2968 (7) control the right to collect, transport, and dispose of all solid waste generated
2969 within its jurisdiction;
2970 (8) agree that the sole and exclusive right to collect, transport, and dispose of solid
2971 waste within its jurisdiction shall be assumed by any other public entity or entities, any private
2972 persons or entities, or any combination of them, pursuant to Section 19-6-505 ;

2973 (9) accept and disburse funds derived from federal or state grants or from private
2974 sources or from moneys that may be appropriated by the Legislature for the acquisition,
2975 construction, ownership, operation, maintenance, and improvement of solid waste management
2976 facilities;
2977 (10) contract for the lease or purchase of land, facilities, and vehicles for the operation
2978 of solid waste management facilities;
2979 (11) establish policies for the operation of solid waste management facilities, including
2980 hours of operation, character, and kind of wastes accepted at disposal sites, and other rules
2981 necessary for the safety of the operating personnel;
2982 (12) sell or contract for the sale, pursuant to short or long-term agreements, of any
2983 usable materials, energy, fuel, or heat separated, extracted, recycled, or recovered from solid
2984 waste in a solid waste management facility, on terms in its best interests, and to pledge, assign,
2985 or otherwise convey as security for the payment of its bonds any revenues and receipts derived
2986 from the sale or contract or from the operation and ownership of a solid waste management
2987 facility or an interest in it;
2988 (13) issue bonds pursuant to Title 11, Chapter 14, [Utah Municipal Bond] Local
2989 Government Bonding Act; and
2990 (14) issue industrial development revenue bonds pursuant to Title 11, Chapter 17,
2991 Utah Industrial Facilities and Development Act, to pay the costs of financing projects
2992 consisting of solid waste management facilities, as defined in Section 19-6-502 , on behalf of
2993 entities that constitute the users of a solid waste management facility project within the
2994 meaning of Section 11-17-2 , and agree to construct and operate or to provide for the
2995 construction and operation of a solid waste management facility project, which project shall
2996 manage the solid waste of one or more public or private entities, all pursuant to contracts and
2997 other arrangements provided for in the proceedings pursuant to which the bonds are issued. In
2998 addition to the authority to issue bonds contained in Title 11, Chapter 17, Utah Industrial
2999 Facilities and Development Act, bonds may be issued pursuant to the authority contained in
3000 this subsection to pay the cost of establishing reserves to pay principal and interest on the
3001 bonds as provided for in the proceedings pursuant to which the bonds are issued.
3002 Section 75. Section 19-6-505 is amended to read:
3003 19-6-505. Long-term agreements for joint action -- Construction, acquisition, or

3004 sale of interest in management facilities -- Issuance of bonds.
3005 (1) (a) Two or more public entities, which for the purposes of this section shall only
3006 include any political subdivision of the state, the state and its agencies, and the United States
3007 and its agencies, may enter into long-term agreements with one another pursuant to Title 11,
3008 Chapter 13, Interlocal Cooperation Act, and any one or more public entities may enter into
3009 long-term agreements with any private entity or entities for joint or cooperative action related
3010 to the acquisition, construction, ownership, operation, maintenance, and improvement of solid
3011 waste management facilities, regardless of whether the facilities are owned or leased by a
3012 public entity or entities, private entity or entities, or combination of them and pursuant to which
3013 solid waste of one or more public entities, any private entity or entities, or combination of
3014 them, are made available for solid waste management pursuant to the terms, conditions, and
3015 consideration provided in the agreement.
3016 (b) Any payments made by a public entity for services received under the agreement
3017 are not an indebtedness of the public entity within the meaning of any constitutional or
3018 statutory restriction, and no election is necessary for the authorization of the agreement.
3019 (c) Any public entity or any public entity in combination with a private entity agreeing
3020 to make solid waste management facilities available may, in the agreement, agree to make
3021 available to other public entities a specified portion of the capacity of the solid waste
3022 management facilities, without regard to its future need of the specified capacity for its own use
3023 and may in the agreement agree to increase the capacity of its solid waste management
3024 facilities from time to time, as necessary, in order to take care of its own needs and to perform
3025 its obligations to the other parties to the agreement.
3026 (2) (a) Two or more public entities or any one or more public entities together with any
3027 private entity or entities may construct or otherwise acquire joint interests in solid waste
3028 management facilities, or any part of them, for their common use, or may sell to any other
3029 public or private entity or entities a partial interest or interests in its solid waste management
3030 facility.
3031 (b) Any public entity otherwise qualifying under Title 11, Chapter 14, [Utah Municipal
3032 Bond] Local Government Bonding Act or Title 11, Chapter 17, Utah Industrial Facilities and
3033 Development Act may issue its bonds pursuant to these acts for the purpose of acquiring a joint
3034 interest in solid waste management facilities, or any part thereof, whether the joint interest is to

3035 be acquired through construction of new facilities or the purchase of an interest in existing
3036 facilities.
3037 Section 76. Section 20A-1-102 is amended to read:
3038 20A-1-102. Definitions.
3039 As used in this title:
3040 (1) "Active voter" means a registered voter who has not been classified as an inactive
3041 voter by the county clerk.
3042 (2) "Automatic tabulating equipment" means apparatus that automatically examines
3043 and counts votes recorded on paper ballots or ballot cards and tabulates the results.
3044 (3) "Ballot" means the cardboard, paper, or other material upon which a voter records
3045 his votes and includes ballot cards, paper ballots, and secrecy envelopes.
3046 (4) "Ballot card" means a ballot that can be counted using automatic tabulating
3047 equipment.
3048 (5) "Ballot label" means the cards, papers, booklet, pages, or other materials that
3049 contain the names of offices and candidates and statements of ballot propositions to be voted
3050 on and which are used in conjunction with ballot cards.
3051 (6) "Ballot proposition" means opinion questions specifically authorized by the
3052 Legislature, constitutional amendments, initiatives, referenda, and judicial retention questions
3053 that are submitted to the voters for their approval or rejection.
3054 (7) "Board of canvassers" means the entities established by Sections 20A-4-301 and
3055 20A-4-306 to canvass election returns.
3056 (8) "Bond election" means an election held for the [sole] purpose of approving or
3057 rejecting the proposed issuance of bonds by a government entity.
3058 (9) "Book voter registration form" means voter registration forms contained in a bound
3059 book that are used by election officers and registration agents to register persons to vote.
3060 (10) "By-mail voter registration form" means a voter registration form designed to be
3061 completed by the voter and mailed to the election officer.
3062 (11) "Canvass" means the review of election returns and the official declaration of
3063 election results by the board of canvassers.
3064 (12) "Canvassing judge" means an election judge designated to assist in counting
3065 ballots at the canvass.

3066 (13) "Convention" means the political party convention at which party officers and
3067 delegates are selected.
3068 (14) "Counting center" means one or more locations selected by the election officer in
3069 charge of the election for the automatic counting of ballots.
3070 (15) "Counting judge" means a judge designated to count the ballots during election
3071 day.
3072 (16) "Counting poll watcher" means a person selected as provided in Section
3073 20A-3-201 to witness the counting of ballots.
3074 (17) "Counting room" means a suitable and convenient private place or room,
3075 immediately adjoining the place where the election is being held, for use by the counting
3076 judges to count ballots during election day.
3077 (18) "County executive" has the meaning as provided in Subsection 68-3-12 (2).
3078 (19) "County legislative body" has the meaning as provided in Subsection 68-3-12 (2).
3079 (20) "County officers" means those county officers that are required by law to be
3080 elected.
3081 (21) "Election" means a regular general election, a municipal general election, a
3082 statewide special election, a local special election, a regular primary election, a municipal
3083 primary election, and a special district election.
3084 (22) "Election Assistance Commission" means the commission established by Public
3085 Law 107-252, the Help America Vote Act of 2002.
3086 (23) "Election cycle" means the period beginning on the first day persons are eligible to
3087 file declarations of candidacy and ending when the canvass is completed.
3088 (24) "Election judge" means each canvassing judge, counting judge, and receiving
3089 judge.
3090 (25) "Election officer" means:
3091 (a) the lieutenant governor, for all statewide ballots;
3092 (b) the county clerk or clerks for all county ballots and for certain [special district and
3093 school district] ballots and elections as provided in Section 20A-5-400.5 ;
3094 (c) the municipal clerk for all municipal ballots and for certain [special district and
3095 school district] ballots and elections as provided in Section 20A-5-400.5 ; [and]
3096 (d) the special district clerk or chief executive officer for [all special district ballots that

3097 are not part of a statewide, county, or municipal ballot.] certain ballots and elections as
3098 provided in Section 20A-5-400.5 ; and
3099 (e) the business administrator or superintendent of a school district for certain ballots
3100 or elections as provided in Section 20A-5-400.5.
3101 (26) "Election official" means any election officer, election judge, or satellite registrar.
3102 (27) "Election results" means, for bond elections, the count of those votes cast for and
3103 against the bond proposition plus any or all of the election returns that the board of canvassers
3104 may request.
3105 [(27)] (28) "Election returns" includes the pollbook, all affidavits of registration, the
3106 military and overseas absentee voter registration and voting certificates, one of the tally sheets,
3107 any unprocessed absentee ballots, all counted ballots, all excess ballots, all unused ballots, all
3108 spoiled ballots, the ballot disposition form, and the total votes cast form.
3109 [(28)] (29) "Electronic voting system" means a system in which a voting device is used
3110 in conjunction with ballots so that votes recorded by the voter are counted and tabulated by
3111 automatic tabulating equipment.
3112 [(29)] (30) "Inactive voter" means a registered voter who has been sent the notice
3113 required by Section 20A-2-306 and who has failed to respond to that notice.
3114 [(30)] (31) "Inspecting poll watcher" means a person selected as provided in this title to
3115 witness the receipt and safe deposit of voted and counted ballots.
3116 [(31)] (32) "Judicial office" means the office filled by any judicial officer.
3117 [(32)] (33) "Judicial officer" means any justice or judge of a court of record or any
3118 county court judge.
3119 [(33)] (34) "Local election" means a regular municipal election, a local special
3120 election, a special district election, and a bond election.
3121 [(34)] (35) "Local political subdivision" means a county, a municipality, a special
3122 district, or a local school district.
3123 [(35)] (36) "Local special election" means a special election called by the governing
3124 body of a local political subdivision in which all registered voters of the local political
3125 subdivision may vote.
3126 [(36)] (37) "Municipal executive" means:
3127 (a) the city commission, city council, or town council in the traditional management

3128 arrangement established by Title 10, Chapter 3, Part 1, Governing Body;
3129 (b) the mayor in the council-mayor optional form of government defined in Section
3130 [ 10-3-1209 ] 10-3-101 ; and
3131 (c) the manager in the council-manager optional form of government defined in
3132 Section [ 10-3-1209 ] 10-3-101 .
3133 [(37)] (38) "Municipal general election" means the election held in municipalities and
3134 special districts on the first Tuesday after the first Monday in November of each odd-numbered
3135 year for the purposes established in Section 20A-1-202 .
3136 [(38)] (39) "Municipal legislative body" means:
3137 (a) the city commission, city council, or town council in the traditional management
3138 arrangement established by Title 10, Chapter 3, Part 1, Governing Body;
3139 (b) the municipal council in the council-mayor optional form of government defined in
3140 Section [ 10-3-1209 ] 10-3-101 ; and
3141 (c) the municipal council in the council-manager optional form of government defined
3142 in Section [ 10-3-1209 ] 10-3-101 .
3143 [(39)] (40) "Municipal officers" means those municipal officers that are required by
3144 law to be elected.
3145 [(40)] (41) "Municipal primary election" means an election held to nominate
3146 candidates for municipal office.
3147 [(41)] (42) "Official ballot" means the ballots distributed by the election officer to the
3148 election judges to be given to voters to record their votes.
3149 [(42)] (43) "Official endorsement" means:
3150 (a) the information on the ballot that identifies:
3151 (i) the ballot as an official ballot;
3152 (ii) the date of the election; and
3153 (iii) the facsimile signature of the election officer; and
3154 (b) the information on the ballot stub that identifies:
3155 (i) the election judge's initials; and
3156 (ii) the ballot number.
3157 [(43)] (44) "Official register" means the book furnished election officials by the
3158 election officer that contains the information required by Section 20A-5-401 .

3159 [(44)] (45) "Paper ballot" means a paper that contains:
3160 (a) the names of offices and candidates and statements of ballot propositions to be
3161 voted on; and
3162 (b) spaces for the voter to record his vote for each office and for or against each ballot
3163 proposition.
3164 [(45)] (46) "Political party" means an organization of registered voters that has
3165 qualified to participate in an election by meeting the requirements of Title 20A, Chapter 8,
3166 Political Party Formation and Procedures.
3167 [(46)] (47) "Polling place" means the building where residents of a voting precinct vote
3168 or where absentee voting is conducted.
3169 [(47)] (48) "Position" means a square, circle, rectangle, or other geometric shape on a
3170 ballot in which the voter marks his choice.
3171 [(48)] (49) "Posting list" means a list of registered voters within a voting precinct.
3172 [(49)] (50) "Proof of identity" means some form of photo identification, such as a
3173 driver license or identification card, that establishes a person's identity.
3174 [(50)] (51) "Proof of residence" means some official document or form, such as a
3175 driver license or utility bill that establishes a person's residence.
3176 [(51)] (52) "Provisional ballot" means a ballot voted provisionally by a person:
3177 (a) whose name is not listed on the official register at the polling place; or
3178 (b) whose legal right to vote is challenged as provided in this title.
3179 [(52)] (53) "Provisional ballot envelope" means an envelope printed in the form
3180 required by Section 20A-6-105 that is used to identify provisional ballots and to provide
3181 information to verify a person's legal right to vote.
3182 [(53)] (54) "Primary convention" means the political party conventions at which
3183 nominees for the regular primary election are selected.
3184 [(54)] (55) "Protective counter" means a separate counter, which cannot be reset, that is
3185 built into a voting machine and records the total number of movements of the operating lever.
3186 [(55)] (56) "Qualify" or "qualified" means to take the oath of office and begin
3187 performing the duties of the position for which the person was elected.
3188 [(56)] (57) "Receiving judge" means the election judge that checks the voter's name in
3189 the official register, provides the voter with a ballot, and removes the ballot stub from the ballot

3190 after the voter has voted.
3191 [(57)] (58) "Registration days" means the days designated in Section 20A-2-203 when
3192 a voter may register to vote with a satellite registrar.
3193 [(58)] (59) "Registration form" means a book voter registration form and a by-mail
3194 voter registration form.
3195 [(59)] (60) "Regular ballot" means a ballot that is not a provisional ballot.
3196 [(60)] (61) "Regular general election" means the election held throughout the state on
3197 the first Tuesday after the first Monday in November of each even-numbered year for the
3198 purposes established in Section 20A-1-201 .
3199 [(61)] (62) "Regular primary election" means the election on the fourth Tuesday of
3200 June of each even-numbered year, at which candidates of political parties and nonpolitical
3201 groups are voted for nomination.
3202 [(62)] (63) "Resident" means a person who resides within a specific voting precinct in
3203 Utah.
3204 [(63)] (64) "Sample ballot" means a mock ballot similar in form to the official ballot
3205 printed and distributed as provided in Section 20A-5-405 .
3206 [(64)] (65) "Satellite registrar" means a person appointed under Section 20A-5-201 to
3207 register voters and perform other duties.
3208 [(65)] (66) "Scratch vote" means to mark or punch the straight party ticket and then
3209 mark or punch the ballot for one or more candidates who are members of different political
3210 parties.
3211 [(66)] (67) "Secrecy envelope" means the envelope given to a voter along with the
3212 ballot into which the voter places the ballot after he has voted it in order to preserve the secrecy
3213 of the voter's vote.
3214 [(67)] (68) "Special district" means those local government entities created under the
3215 authority of Title 17A.
3216 [(68)] (69) "Special district officers" means those special district officers that are
3217 required by law to be elected.
3218 [(69)] (70) "Special election" means an election held as authorized by Section
3219 20A-1-204 .
3220 [(70)] (71) "Spoiled ballot" means each ballot that:

3221 (a) is spoiled by the voter;
3222 (b) is unable to be voted because it was spoiled by the printer or the election judge; or
3223 (c) lacks the official endorsement.
3224 [(71)] (72) "Statewide special election" means a special election called by the governor
3225 or the Legislature in which all registered voters in Utah may vote.
3226 [(72)] (73) "Stub" means the detachable part of each ballot.
3227 [(73)] (74) "Substitute ballots" means replacement ballots provided by an election
3228 officer to the election judges when the official ballots are lost or stolen.
3229 [(74)] (75) "Ticket" means each list of candidates for each political party or for each
3230 group of petitioners.
3231 [(75)] (76) "Transfer case" means the sealed box used to transport voted ballots to the
3232 counting center.
3233 [(76)] (77) "Vacancy" means the absence of a person to serve in any position created
3234 by statute, whether that absence occurs because of death, disability, disqualification,
3235 resignation, or other cause.
3236 [(77)] (78) "Valid write-in candidate" means a candidate who has qualified as a
3237 write-in candidate by following the procedures and requirements of this title.
3238 [(78)] (79) "Voter" means a person who meets the requirements for voting in an
3239 election, meets the requirements of election registration, is registered to vote, and is listed in
3240 the official register book.
3241 [(79)] (80) "Voting area" means the area within six feet of the voting booths, voting
3242 machines, and ballot box.
3243 [(80)] (81) "Voting booth" means the space or compartment within a polling place that
3244 is provided for the preparation of ballots and includes the voting machine enclosure or curtain.
3245 [(81)] (82) "Voting device" means:
3246 (a) an apparatus in which ballot cards are used in connection with a punch device for
3247 piercing the ballots by the voter;
3248 (b) a device for marking the ballots with ink or another substance; or
3249 (c) any other method for recording votes on ballots so that the ballot may be tabulated
3250 by means of automatic tabulating equipment.
3251 [(82)] (83) "Voting machine" means a machine designed for the sole purpose of

3252 recording and tabulating votes cast by voters at an election.
3253 [(83)] (84) "Voting poll watcher" means a person appointed as provided in this title to
3254 witness the distribution of ballots and the voting process.
3255 [(84)] (85) "Voting precinct" means the smallest voting unit established as provided by
3256 law within which qualified voters vote at one polling place.
3257 [(85)] (86) "Watcher" means a voting poll watcher, a counting poll watcher, and an
3258 inspecting poll watcher.
3259 [(86)] (87) "Western States Presidential Primary" means the election established in
3260 Title 20A, Chapter 9, Part 8.
3261 [(87)] (88) "Write-in ballot" means a ballot containing any write-in votes.
3262 [(88)] (89) "Write-in vote" means a vote cast for a person whose name is not printed on
3263 the ballot according to the procedures established in this title.
3264 Section 77. Section 20A-3-202 is amended to read:
3265 20A-3-202. Challenges -- Recorded in official register and in pollbook.
3266 (1) (a) When any person applies for a ballot or when a person offers a ballot for deposit
3267 in the ballot box, the person's right to vote in that voting precinct and in that election may be
3268 orally challenged by an election judge or any challenger orally stating the challenged voter's
3269 name and the basis for the challenge.
3270 (b) A person may challenge another person's right to vote by alleging that:
3271 (i) the voter is not the person whose name appears in the official register and under
3272 which name the right to vote is claimed;
3273 (ii) the voter is not a resident of Utah;
3274 (iii) the voter is not a citizen of the United States;
3275 (iv) the voter has not or will not have resided in Utah for 30 days immediately before
3276 the date of the election;
3277 (v) the voter does not live in the voting precinct;
3278 (vi) the voter does not live within the geographic boundaries of the entity holding the
3279 election;
3280 (vii) the voter's principal place of residence is not in the voting precinct;
3281 (viii) the voter's principal place of residence is not in the geographic boundaries of the
3282 election area;

3283 (ix) the voter has voted before in the election;
3284 (x) the voter is not at least 18 years old;
3285 (xi) the voter is involuntarily confined or incarcerated in jail or prison and was not a
3286 resident of the entity holding the election before the voter was confined or incarcerated;
3287 (xii) the voter is a convicted felon and is incarcerated for the commission of a felony;
3288 or
3289 (xiii) in a regular primary election, the voter does not meet the political party affiliation
3290 criteria established by the political party whose ballot the voter seeks to vote.
3291 (2) (a) The election judges shall give the voter a ballot and allow the voter to vote if:
3292 (i) the person challenged signs a written affidavit certifying that he meets all the
3293 requirements for voting; and
3294 (ii) the election judge determines that the person challenged is registered to vote and, in
3295 a regular primary election, meets the political party affiliation criteria established by the
3296 political party whose ballot the voter seeks to vote.
3297 (b) The election judges may not give the voter a ballot or allow the voter to vote if:
3298 (i) the person challenged refuses to sign the written affidavit; or
3299 [(ii) the election judge determines that the person challenged is not registered to vote;
3300 or]
3301 [(iii)] (ii) in a regular primary election, the election judge determines that the person
3302 challenged does not meet the political party affiliation criteria established by the political party
3303 whose ballot the voter seeks to vote and is unwilling or unable to take the steps authorized by
3304 law to comply with those criteria.
3305 (c) (i) It is unlawful for any person to sign an affidavit certifying that he meets all the
3306 requirements for voting when that person knows he does not meet at least one of those
3307 requirements.
3308 (ii) Any person who violates this Subsection (2)(c) is guilty of a class B misdemeanor.
3309 (3) (a) Any person may challenge the right to vote of any person whose name appears
3310 on the posting list by filing a written signed statement identifying the challenged voter's name
3311 and the basis for the challenge with the county clerk on the Friday before the election during
3312 regular business hours.
3313 (b) The person challenging a person's right to vote shall allege one or more of the

3314 grounds established in Subsection (1)(b) as the basis for the challenge.
3315 (c) The county clerk shall:
3316 (i) carefully preserve the written challenges;
3317 (ii) write in the appropriate official register opposite the name of any person for whom
3318 the county clerk received a written challenge, the words "To be challenged"; and
3319 (iii) transmit the written challenges to election judges of that voting precinct.
3320 (d) On election day, the election judges shall raise the written challenge with the voter
3321 before giving the voter a ballot.
3322 (e) If the person challenged takes an oath before any of the election judges that the
3323 grounds of the challenge are false, the judges shall allow the person to vote.
3324 (f) If the person applying to vote does not meet the legal requirements to vote, or
3325 refuses to take the oath, the election judges may not deliver a ballot to him.
3326 (4) The election judges shall record all challenges in the official register and on the
3327 challenge sheets in the pollbook.
3328 (5) If the person challenged under Subsection (3) voted an absentee ballot, the county
3329 clerk shall submit the name of the voter and the challenge to the voter to the county attorney, or
3330 the district attorney in counties with a prosecution district, for investigation and prosecution for
3331 voter fraud.
3332 Section 78. Section 20A-3-304.1 is amended to read:
3333 20A-3-304.1. Election officer to provide absentee ballot information and status.
3334 (1) As used in this section:
3335 (a) "Absentee ballot record" means the information about the existence and status of
3336 absentee ballot requests required by this section.
3337 (b) "Qualified absentee ballot application" means an absentee ballot application filed
3338 under Section 20A-3-304 from a voter who the [county clerk] election officer determines is
3339 eligible to receive an absentee ballot.
3340 (2) (a) Each [county clerk] election officer shall maintain an absentee ballot record in
3341 the [county clerk's] election officer's office.
3342 (b) The absentee ballot record is a public record under Title 63, Chapter 2, Government
3343 Records Access and Management Act.
3344 (3) The [county clerk] election officer shall ensure that the absentee ballot record

3345 contains, for each voting precinct:
3346 (a) the name and address of each person who has filed a qualified absentee ballot
3347 application;
3348 (b) the date that the application was received; and
3349 (c) the current status of each qualified absentee ballot application including
3350 specifically:
3351 (i) the date that the absentee ballot was mailed to the voter; and
3352 (ii) the date that the voted absentee ballot was received by the [county clerk] election
3353 officer.
3354 (4) (a) Notwithstanding the time limits for response to a request for records under
3355 Section 63-2-204 or the time limits for a request for records established in any [county]
3356 ordinance, the [county clerk] election officer shall ensure that the information required by this
3357 section is recorded and made available to the public no later than one business day after its
3358 receipt in the [clerk's] election officer's office.
3359 (b) Notwithstanding the fee requirements of Section 63-2-203 or the fee requirements
3360 established in any [county] ordinance, the [clerk] election officer shall make copies of the
3361 absentee ballot record available to the public for the actual cost of production or copying.
3362 Section 79. Section 20A-4-202 is amended to read:
3363 20A-4-202. Election officers -- Disposition of ballots.
3364 (1) (a) Upon receipt of the election returns from an election judge, the election officer
3365 shall:
3366 (i) ensure that the election judge has provided all of the ballots and election returns;
3367 (ii) inspect the ballots and election returns to ensure that they are sealed; [and]
3368 (iii) (A) for paper ballots, deposit and lock the ballots and election returns in a safe and
3369 secure place; or
3370 (B) for punch card ballots[,]:
3371 (I) count the ballots; and
3372 (II) deposit and lock the ballots and election returns in a safe and secure place[.]; and
3373 (iv) for bond elections, provide a copy of the election results to the board of canvassers
3374 of the local political subdivision that called the bond election.
3375 (b) Inspecting poll watchers appointed as provided in Section 20A-3-201 may be

3376 present and observe the election officer's receipt, inspection, and deposit of the ballots and
3377 election returns.
3378 (2) Each election officer shall:
3379 (a) preserve ballots for 22 months after the election or until the time has expired during
3380 which the ballots could be used in an election contest;
3381 (b) package and seal a true copy of the ballot label used in each voting precinct;
3382 (c) preserve all other official election returns for at least 22 months after an election;
3383 and
3384 (d) after that time, destroy them without opening or examining them.
3385 (3) (a) The election officer shall package and retain all tabulating cards and other
3386 materials used in the programming of the automatic tabulating equipment[;].
3387 (b) The election officer:
3388 (i) may access these tabulating cards and other materials;
3389 (ii) may make copies of these materials and make changes to the copies;
3390 (iii) may not alter or make changes to the materials themselves; and
3391 (iv) within 22 months after the election in which they were used, may dispose of those
3392 materials or retain them.
3393 (4) (a) If an election contest is begun within 12 months, the election officer shall:
3394 (i) keep the ballots and election returns unopened and unaltered until the contest is
3395 complete; or
3396 (ii) surrender the ballots and election returns to the custody of the court having
3397 jurisdiction of the contest when ordered or subpoenaed to do so by that court.
3398 (b) When all election contests arising from an election are complete, the election
3399 officer shall either:
3400 (i) retain the ballots and election returns until the time for preserving them under this
3401 section has run; or
3402 (ii) destroy the ballots and election returns remaining in his custody without opening or
3403 examining them if the time for preserving them under this section has run.
3404 Section 80. Section 20A-4-301 is amended to read:
3405 20A-4-301. Board of canvassers.
3406 (1) (a) Each county legislative body is the board of county canvassers for:

3407 (i) the county [and for]; and
3408 (ii) each special district whose election is conducted by the county.
3409 (b) (i) Except as provided in Subsection (1)(b)(ii), the board of county canvassers shall
3410 meet to canvass the returns at the usual place of meeting of the county legislative body, at a
3411 date and time determined by the county clerk that is no sooner than seven days after the
3412 election and no later than 14 days after the election.
3413 (ii) When canvassing returns for the Western States Presidential Primary, the board of
3414 county canvassers shall meet to canvass the returns at the usual place of meeting of the county
3415 legislative body, at noon on the Thursday after the election.
3416 (c) If one or more of the county legislative body fails to attend the meeting of the board
3417 of county canvassers, the remaining members shall replace the absent member by appointing in
3418 the order named:
3419 (i) the county treasurer;
3420 (ii) the county assessor; or
3421 (iii) the county sheriff.
3422 (d) The board of county canvassers shall always consist of three acting members.
3423 (e) The county clerk is the clerk of the board of county canvassers.
3424 (2) (a) The mayor and the municipal legislative body are the board of municipal
3425 canvassers for the municipality.
3426 (b) The board of municipal canvassers shall meet to canvass the returns at the usual
3427 place of meeting of the municipal legislative body:
3428 (i) for canvassing of returns from a municipal general election, no sooner than seven
3429 days after the election and no later than 14 days after the election; or
3430 (ii) for canvassing of returns from a municipal primary election, no sooner than three
3431 days after the election and no later than seven days after the election.
3432 (3) (a) [This part does not apply to bond elections.] The legislative body of the entity
3433 authorizing a bond election is the board of canvassers for each bond election.
3434 (b) [Persons responsible for canvassing bond elections] The board of canvassers for the
3435 bond election shall comply with the canvassing procedures and requirements of [Title 11,
3436 Chapter 14, Utah Municipal Bond Act] Section 11-14-207 .
3437 Section 81. Section 20A-4-401 is amended to read:

3438 20A-4-401. Recounts -- Procedure.
3439 (1) (a) (i) For any regular primary, regular general, or municipal general election, or the
3440 Western States Presidential primary, when any candidate loses by not more than a total of one
3441 vote per voting precinct, the candidate may file a request for a recount within seven days after
3442 the canvass with:
3443 (A) the municipal clerk, if the election is a municipal election;
3444 (B) the special district clerk, if the election is a special district election;
3445 (C) the county clerk, for races or ballot propositions voted on entirely within a single
3446 county; or
3447 (D) the lieutenant governor, for statewide races and ballot propositions and for
3448 multicounty races and ballot propositions.
3449 (ii) For any municipal primary election, when any candidate loses by not more than a
3450 total of one vote per voting precinct, the candidate may file a request for a recount with the
3451 appropriate election officer within three days after the canvass.
3452 (b) The election officer shall:
3453 (i) supervise the recount;
3454 (ii) recount all ballots cast for that office;
3455 (iii) reexamine all unopened absentee ballots to ensure compliance with Chapter 3, Part
3456 3, [Voting By Absent or Physically Disabled Voters] Absentee Voting; and
3457 (iv) declare elected the person receiving the highest number of votes on the recount.
3458 (2) (a) Any ten voters who voted in an election when any ballot proposition or bond
3459 proposition was on the ballot may file a request for a recount with the appropriate election
3460 officer within seven days of the canvass.
3461 (b) The election officer shall:
3462 (i) supervise the recount;
3463 (ii) recount all ballots cast for that ballot proposition or bond proposition;
3464 (iii) reexamine all unopened absentee ballots to ensure compliance with Chapter 3, Part
3465 3, [Voting By Absent or Physically Disabled Voters] Absentee Voting; and
3466 (iv) declare the ballot proposition or bond proposition to have "passed" or "failed"
3467 based upon the results of the recount.
3468 (c) Proponents and opponents of the ballot proposition or bond proposition may

3469 designate representatives to witness the recount.
3470 (d) The [person or entity] voters requesting the recount shall pay the costs of the
3471 recount.
3472 (3) Costs incurred by recount under Subsection (1) may not be assessed against the
3473 person requesting the recount.
3474 (4) (a) Upon completion of the recount, the election officer shall immediately convene
3475 the board of canvassers.
3476 (b) The board of canvassers shall:
3477 (i) canvass the election returns for the race or [ballot] proposition that was the subject
3478 of the recount; and
3479 (ii) with the assistance of the election officer, prepare and sign the report required by
3480 Section 20A-4-304 or Section 20A-4-306 .
3481 (c) If the recount is for a statewide or multicounty race or for a statewide [ballot]
3482 proposition, the board of county canvassers shall prepare and transmit a separate report to the
3483 lieutenant governor as required by Subsection 20A-4-304 (3).
3484 (d) The canvassers' report prepared as provided in this Subsection (4) is the official
3485 result of the race or [ballot] proposition that is the subject of the recount.
3486 Section 82. Section 20A-4-402 is amended to read:
3487 20A-4-402. Election contests -- Grounds.
3488 (1) The election or nomination of any person to any public office, and the declared
3489 result of the vote on any ballot proposition or bond proposition submitted to a vote of the
3490 people may be contested according to the procedures established in this part only:
3491 (a) for malconduct, fraud, or corruption on the part of the judges of election at any
3492 polling place, or of any board of canvassers, or any judge or member of the board sufficient to
3493 change the result;
3494 (b) when the person declared elected was not eligible for the office at the time of the
3495 election;
3496 (c) when the person declared elected has:
3497 (i) given or offered to any registered voter, judge, or canvasser of the election any bribe
3498 or reward in money, property, or anything of value for the purpose of influencing the election;
3499 or

3500 (ii) committed any other offense against the elective franchise;
3501 (d) when illegal votes have been received or legal votes have been rejected at the polls
3502 sufficient to change the result;
3503 (e) for any error of any board of canvassers or judges of election in counting the votes
3504 or declaring the result of the election, if the error would change the result;
3505 (f) when the election result would change because a sufficient number of ballots
3506 containing uncorrected errors or omissions have been received at the polls;
3507 (g) when the candidate declared elected is ineligible to serve in the office to which the
3508 candidate was elected;
3509 (h) when an election judge or clerk was a party to malconduct, fraud, or corruption
3510 sufficient to change the result of the election; and
3511 (i) for any other cause that shows that another person was legally elected.
3512 (2) Any irregularity or improper conduct by the election judges does not void an
3513 election unless the irregularity or improper conduct would result in the election of a person
3514 who did not receive the highest number of legal votes.
3515 (3) When any election held for any office is contested because of any irregularity or
3516 improper conduct on the part of a judge of any voting precinct, a court, upon proof of the
3517 irregularity or improper conduct may not set aside the election unless the irregularity or
3518 improper conduct would change the result for that office.
3519 Section 83. Section 20A-4-403 is amended to read:
3520 20A-4-403. Election contest -- Petition and response.
3521 (1) (a) In contesting the results of all elections, except for primary elections[,] and bond
3522 elections, a registered voter shall contest the right of any person declared elected to any office
3523 by filing a verified written complaint with the district court of the county in which he resides
3524 within 40 days after the canvass.
3525 (b) The complaint shall include:
3526 (i) the name of the party contesting the election;
3527 (ii) a statement that the party is a registered voter in the jurisdiction in which the
3528 election was held;
3529 (iii) the name of the person whose right to the office is contested;
3530 (iv) the office to which that person was ostensibly elected;

3531 (v) one or more of the grounds for an election contest specified in Section 20A-4-402 ;
3532 (vi) the person who was purportedly elected to the office as respondent; and
3533 (vii) if the reception of illegal votes or the rejection of legal votes is alleged as a
3534 ground for the contest, the name and address of all persons who allegedly cast illegal votes or
3535 whose legal vote was rejected.
3536 (c) When the reception of illegal votes or the rejection of legal votes is alleged as a
3537 cause of contest, it is sufficient to state generally that:
3538 (i) illegal votes were given in one or more specified voting precincts to a person whose
3539 election is contested, which, if taken from him, would reduce the number of his legal votes
3540 below the number of legal votes given to some other person for the same office; or
3541 (ii) that legal votes for another person were rejected, which, if counted, would raise the
3542 number of legal votes for that person above the number of legal votes cast for the person whose
3543 election is contested.
3544 (d) (i) The court may not take or receive evidence of any of the votes described in
3545 Subsection (1)(c) unless the party contesting the election delivers to the opposite party, at least
3546 three days before the trial, a written list of the number of contested votes and by whom the
3547 contested votes were given or offered, which he intends to prove at trial.
3548 (ii) The court may not take or receive any evidence of contested votes except those that
3549 are specified in that list.
3550 (2) (a) In contesting the results of a primary election, when contesting the petition
3551 nominating an independent candidate, or when challenging any person, election officer,
3552 election official, board, or convention for failing to nominate a person, a registered voter shall
3553 contest the right of any person declared nominated to any office by filing a verified written
3554 complaint within ten days from the date of the primary election, filing of the petition, or date of
3555 the convention with:
3556 (i) the district court of the county in which he resides if he is contesting a nomination
3557 made only by voters from that county; or
3558 (ii) the Utah Supreme Court, if he is contesting a nomination made by voters in more
3559 than one county.
3560 (b) The complaint shall include:
3561 (i) the name of the party contesting the nomination;

3562 (ii) a statement that the contesting party is a registered voter in the jurisdiction in which
3563 the election was held;
3564 (iii) the name of the person whose right to nomination is contested or the name of the
3565 person who failed to have their name placed in nomination;
3566 (iv) the office to which that person was nominated or should have been nominated;
3567 (v) one or more of the grounds for an election contest specified in Subsection (1);
3568 (vi) the person who was purportedly nominated to the office as respondent; and
3569 (vii) if the reception of illegal votes or the rejection of legal votes is alleged as a
3570 ground for the contest, the name and address of all persons who allegedly cast illegal votes or
3571 whose legal vote was rejected.
3572 (c) When the reception of illegal votes or the rejection of legal votes is alleged as a
3573 cause of contest, it is sufficient to state generally that:
3574 (i) illegal votes were given to a person whose election is contested, which, if taken
3575 from him, would reduce the number of his legal votes below the number of legal votes given to
3576 some other person for the same office; or
3577 (ii) legal votes for another person were rejected, which, if counted, would raise the
3578 number of legal votes for that person above the number of legal votes cast for the person whose
3579 election is contested.
3580 (d) (i) The court may not take or receive evidence of any the votes described in
3581 Subsection (2)(c), unless the party contesting the election delivers to the opposite party, at least
3582 three days before the trial, a written list of the number of contested votes and by whom the
3583 contested votes were given or offered, which he intends to prove at trial.
3584 (ii) The court may not take or receive any evidence of contested votes except those that
3585 are specified in that list.
3586 (3) (a) In contesting the results of a bond election, a registered voter shall contest the
3587 validity of the declared results by filing a verified written complaint with the district court of
3588 the county in which he resides within 40 days after the date of the official finding entered under
3589 Section 11-14-207 .
3590 (b) The complaint shall include:
3591 (i) the name of the party contesting the election;
3592 (ii) a statement that the party is a registered voter in the jurisdiction in which the

3593 election was held;
3594 (iii) the bond proposition that is the subject of the contest;
3595 (iv) one or more of the grounds for an election contest specified in Section 20A-4-402 ;
3596 and
3597 (v) if the reception of illegal votes or the rejection of legal votes is alleged as a ground
3598 for the contest, the name and address of all persons who allegedly cast illegal votes or whose
3599 legal vote was rejected.
3600 (c) When the reception of illegal votes or the rejection of legal votes is alleged as a
3601 cause of contest, it is sufficient to state generally that:
3602 (i) illegal votes were counted in one or more specified voting precincts which, if taken
3603 out of the count, would change the declared result of the vote on the proposition; or
3604 (ii) legal votes were rejected in one or more specified voting precincts, which, if
3605 counted, would change the declared result of the vote on the proposition.
3606 (d) (i) The court may not take or receive evidence of any of the votes described in
3607 Subsection (3)(c) unless the party contesting the election delivers to the opposite party, at least
3608 three days before the trial, a written list of the number of contested votes and by whom the
3609 contested votes were given or offered, which he intends to prove at trial.
3610 (ii) The court may not take or receive any evidence of contested votes except those that
3611 are specified in that list.
3612 [(3)] (4) The court may not reject any statement of the grounds of contest or dismiss
3613 the proceedings because of lack of form, if the grounds of the contest are alleged with such
3614 certainty as will advise the defendant of the particular proceeding or cause for which the
3615 election is contested.
3616 [(4)] (5) (a) The petitioner shall serve a copy of the petition on the respondent.
3617 (b) (i) If the petitioner cannot obtain personal service of the petition on the respondent,
3618 the petitioner may serve the respondent by leaving a copy of the petition with the clerk of the
3619 court with which the petition was filed.
3620 (ii) The clerk shall make diligent inquiry and attempt to inform the respondent that he
3621 has five days to answer the complaint.
3622 (c) The respondent shall answer the petition within five days after the service.
3623 (d) If the reception of illegal votes or the rejection of legal votes is alleged as a ground

3624 for the contest, the defendant shall set forth in the answer the name and address of all persons
3625 whom the defendant believes were properly or improperly admitted or denied the vote.
3626 (e) If the answer contains a counterclaim, the petitioner shall file a reply within ten
3627 days after service of the counterclaim.
3628 [(5)] (6) (a) The provisions of this Subsection [(5)] (6) provide additional requirements
3629 that apply to municipal election contests that are in addition to the other requirements of this
3630 section governing election contest.
3631 (b) Municipal election contests shall be filed, tried, and determined in the district court
3632 of the county in which the municipality is located.
3633 (c) (i) As a condition precedent to filing a municipal election contest, the petitioner
3634 shall file a written affidavit of intention to contest the election with the clerk of the court within
3635 seven days after the votes are canvassed.
3636 (ii) The affidavit shall include:
3637 (A) the petitioner's name;
3638 (B) the fact that the petitioner is a qualified voter of the municipality;
3639 (C) the respondent's name;
3640 (D) the elective office contested;
3641 (E) the time of election; and
3642 (F) the grounds for the contest.
3643 (d) (i) Before the district court takes jurisdiction of a municipal election contest, the
3644 petitioner shall file a bond with the clerk of the court with the sureties required by the court.
3645 (ii) The bond shall name the respondent as obligee and be conditioned for the payment
3646 of all costs incurred by the respondent if the respondent prevails.
3647 Section 84. Section 20A-5-400.5 is amended to read:
3648 20A-5-400.5. Election officer for bond and leeway elections -- Billing.
3649 [(1) When a school district holds a voted leeway election or a bond election, and when
3650 a special district holds a bond election, the county clerk, municipal clerk, or both the county
3651 clerk and municipal clerk shall conduct and administer those elections as provided in this
3652 section.]
3653 [(2) (a)] (1) When a voted leeway or bond election is held on the regular general
3654 election date or regular primary election date, the county clerk shall serve as the election officer

3655 to conduct and administer that election.
3656 [(b)] (2) (a) When a voted leeway or bond election is held on the municipal general
3657 election date or [municipal primary election date] any other election date permitted for special
3658 elections under Section 20A-1-204 , and the [school district or special district] local political
3659 subdivision calling the election is entirely within the boundaries of the unincorporated county,
3660 the county clerk shall serve as the election officer to conduct and administer that election
3661 subject to Subsection (3).
3662 [(c)] (b) When a voted leeway or bond election is held on the municipal general
3663 election date or [municipal primary election date] any other election date permitted for special
3664 elections under Section 20A-1-204 , and the [school district or special district] local political
3665 subdivision calling the election is entirely within the boundaries of a municipality, the
3666 municipal clerk for that municipality shall, except as provided in Subsection (3), serve as the
3667 election officer to conduct and administer that election.
3668 [(d)] (c) When a voted leeway or bond election is held on the municipal general
3669 election date or [municipal primary election date] any other election date permitted for special
3670 elections under Section 20A-1-204 , and the [school district or special district] local political
3671 subdivision calling the election extends beyond the boundaries of a single municipality:
3672 (i) except as provided in Subsection (3), the municipal clerk shall serve as the election
3673 officer to conduct and administer the election for those portions of the [school district or
3674 special district] local political subdivision where the municipal general election or [municipal
3675 primary] other election is being held; and
3676 (ii) except as provided in Subsection (3), the county clerk shall serve as the election
3677 officer to conduct and administer the election for the unincorporated county and for those
3678 portions of any municipality where no municipal general election or [municipal primary] other
3679 election is being held.
3680 (3) When a voted leeway or bond election is held on a date when no other election,
3681 other than another voted leeway or bond election, is being held in the entire area comprising
3682 the municipality calling the voted leeway or bond election:
3683 (a) the clerk or chief executive officer of a special district or the business administrator
3684 or superintendent of the school district, as applicable, shall serve as the election officer to
3685 conduct and administer the bond election for those portions of the municipality in which no

3686 other election, other than another voted leeway or bond election, is being held, unless the
3687 special district or school district has designated the county clerk, municipal clerk, or both, to
3688 serve as the election officer; and
3689 (b) the county clerk, municipal clerk, or both, as determined by the municipality
3690 holding the bond election, shall serve as the election officer to conduct and administer the bond
3691 election for those portions of the municipality in which another election, other than another
3692 voted leeway or bond election is being held.
3693 [(3)] (4) (a) In conducting elections under this section:
3694 (i) the [school district or special district] local political subdivision shall provide and
3695 pay for election notices; and
3696 (ii) the [county clerk, the municipal clerk, or both] election officer shall determine
3697 polling locations[,] and compile [and], prepare [the ballots], and count the ballots[, and canvass
3698 the vote].
3699 (b) The county clerk, the municipal clerk, or both shall:
3700 (i) establish fees for conducting voted leeway and bond elections for [school districts
3701 and special districts] local political subdivisions; and
3702 (ii) bill each [school district and special district] local political subdivision for the cost
3703 of conducting the voted leeway or bond election.
3704 (5) An election officer administering and conducting a voted leeway or bond election is
3705 authorized to appoint or employ agents and professional services to assist in conducting and
3706 administering the voted leeway or bond election.
3707 (6) The election officer in a voted leeway or bond election shall conduct its procedures
3708 under the direction of the local political subdivision calling the voted leeway or bond election.
3709 Section 85. Section 20A-5-401 is amended to read:
3710 20A-5-401. Official register and posting book -- Preparation -- Contents.
3711 (1) (a) Before the registration days for each regular general, municipal general, regular
3712 primary, municipal primary, or Western States Presidential Primary election, each county clerk
3713 shall prepare an official register and posting list of voters for each voting precinct that will
3714 participate in the election.
3715 (b) The county clerk shall ensure that the official register and posting list are bound or
3716 loose leaf books prepared for the alphabetical entry of names and ruled in columns of suitable

3717 dimensions to provide for the following entries:
3718 (i) registered voter's name;
3719 (ii) party affiliation;
3720 (iii) grounds for challenge;
3721 (iv) name of person challenging a voter;
3722 (v) ballot numbers, primary, November, special;
3723 (vi) date of birth;
3724 (vii) place of birth;
3725 (viii) place of current residence;
3726 (ix) street address;
3727 (x) zip code; and
3728 (xi) space for the voter to sign his name for each election.
3729 (c) When preparing the official register and posting list for the Western States
3730 Presidential Primary, the county clerk shall include:
3731 (i) a column to record the name of the political party whose ballot the voter voted; and
3732 (ii) a column for the election judge to record changes in the voter's party affiliation.
3733 (d) When preparing the official register and posting list for any regular general
3734 election, regular primary election, or election for federal office, the county clerk shall include:
3735 (i) a column that indicates if the voter is required to show identification before voting;
3736 (ii) a column for the election judge to record the provisional envelope ballot number
3737 for voters who receive a provisional ballot; and
3738 (iii) a space for the election judge to record the type of proof of identity and the type of
3739 proof of residence provided by voters who receive a provisional ballot.
3740 (2) (a) (i) For regular and municipal elections, primary elections, regular municipal
3741 elections, special district elections, and bond elections, the county clerk shall make an official
3742 register and posting list only for voting precincts affected by the primary, municipal, special
3743 district, or bond election.
3744 (ii) If a polling place to be used in a bond election serves both voters residing in the
3745 local political subdivision calling the bond election and voters residing outside of that local
3746 political subdivision, the official register shall designate whether each voter resides in or
3747 outside of the local political subdivision.

3748 [(ii)] (iii) Each county clerk, with the assistance of the clerk of each affected special
3749 district, shall provide a detailed map or an indication on the registration list or other means to
3750 enable an election judge to determine the voters entitled to vote at an election of special district
3751 officers.
3752 (b) Municipalities shall pay the costs of making the official register and posting list for
3753 municipal elections.
3754 Section 86. Section 20A-6-301 is amended to read:
3755 20A-6-301. Paper ballots -- Regular general election.
3756 (1) Each election officer shall ensure that:
3757 (a) all ballots furnished for use at the regular general election contain no captions or
3758 other endorsements except as provided in this section;
3759 (b) (i) the ballot contains a ballot stub at least one inch wide, placed across the top of
3760 the ballot, and divided from the rest of ballot by a perforated line;
3761 (ii) the ballot number and the words "Judge's Initial ____" are printed on the stub; and
3762 (iii) ballot stubs are numbered consecutively;
3763 (c) immediately below the perforated ballot stub, the following endorsements are
3764 printed in 18-point bold type:
3765 (i) "Official Ballot for ____ County, Utah";
3766 (ii) the date of the election; and
3767 (iii) a facsimile of the signature of the county clerk and the words "county clerk";
3768 (d) each ticket is placed in a separate column on the ballot in the order determined by
3769 the election officer with the party emblem, followed by the party name, at the head of the
3770 column;
3771 (e) the party name or title is printed in capital letters not less than 1/4 of an inch high;
3772 (f) a circle 1/2 inch in diameter is printed immediately below the party name or title,
3773 and the top of the circle is placed not less than two inches below the perforated line;
3774 (g) unaffiliated candidates and candidates not affiliated with a registered political party
3775 are listed in one column, without a party circle, with the following instructions printed at the
3776 head of the column: "All candidates not affiliated with a political party are listed below. They
3777 are to be considered with all offices and candidates listed to the left. Only one vote is allowed
3778 for each office.";

3779 (h) the columns containing the lists of candidates, including the party name and device,
3780 are separated by heavy parallel lines;
3781 (i) the offices to be filled are plainly printed immediately above the names of the
3782 candidates for those offices;
3783 (j) the names of candidates are printed in capital letters, not less than 1/8 nor more than
3784 1/4 of an inch high in heavy-faced type not smaller than ten-point, between lines or rules 3/8 of
3785 an inch apart;
3786 (k) a square with sides measuring not less than 1/4 of an inch in length is printed at the
3787 right of the name of each candidate;
3788 (l) for the offices of president and vice president and governor and lieutenant governor,
3789 one square with sides measuring not less than 1/4 of an inch in length is printed opposite a
3790 double bracket enclosing the right side of the names of the two candidates;
3791 (m) immediately to the right of the unaffiliated ticket on the ballot, the ballot contains a
3792 write-in column long enough to contain as many written names of candidates as there are
3793 persons to be elected with:
3794 (i) the offices to be filled printed above the blank spaces on the ticket; and
3795 (ii) the words "Write-In Voting Column" printed at the head of the column without a
3796 1/2 inch circle;
3797 (n) when required, the ballot includes a nonpartisan ticket placed immediately to the
3798 right of the write-in ticket with the word "NONPARTISAN" in reverse type in an 18-point
3799 solid rule running vertically the full length of the nonpartisan ballot copy; and
3800 (o) constitutional amendments or other questions submitted to the vote of the people,
3801 are printed on the ballot after the list of candidates.
3802 (2) Each election officer shall ensure that:
3803 (a) each person nominated by any political party or group of petitioners is placed on the
3804 ballot:
3805 (i) under the party name and emblem, if any; or
3806 (ii) under the title of the party or group as designated by them in their certificates of
3807 nomination or petition, or, if none is designated, then under some suitable title;
3808 (b) the names of all unaffiliated candidates that qualify as required in Title 20A,
3809 Chapter 9, Part 5, Candidates not Affiliated with a Party, are placed on the ballot;

3810 (c) the names of the candidates for president and vice president are used on the ballot
3811 instead of the names of the presidential electors; and
3812 (d) the ballots contain no other names.
3813 (3) When the ballot contains a nonpartisan section, the election officer shall ensure
3814 that:
3815 (a) the designation of the office to be filled in the election and the number of
3816 candidates to be elected are printed in type not smaller than eight-point;
3817 (b) the words designating the office are printed flush with the left-hand margin;
3818 (c) the words, "Vote for one" or "Vote for two or more" extend to the extreme right of
3819 the column;
3820 (d) the nonpartisan candidates are grouped according to the office for which they are
3821 candidates;
3822 (e) the names in each group are placed in alphabetical order with the surnames last,
3823 except for candidates for the State Board of Education and local school boards;
3824 (f) the names of candidates for the State Board of Education are placed on the ballot as
3825 certified by the lieutenant governor under Section 20A-14-105 ;
3826 (g) if candidates for membership on a local board of education were selected in a
3827 primary election, the name of the candidate who received the most votes in the primary election
3828 is listed first on the ballot;
3829 (h) if candidates for membership on a local board of education were not selected in the
3830 primary election, the names of the candidates are listed on the ballot in the order determined by
3831 a lottery conducted by the county clerk; and
3832 (i) each group is preceded by the designation of the office for which the candidates
3833 seek election, and the words, "Vote for one" or "Vote for two or more," according to the
3834 number to be elected.
3835 (4) Each election officer shall ensure that:
3836 (a) proposed amendments to the Utah Constitution are listed on the ballot under the
3837 heading "Constitutional Amendment Number __" with the number of the constitutional
3838 amendment as assigned under Section 20A-7-103 placed in the blank;
3839 (b) propositions submitted to the voters by the Utah Legislature are listed on the ballot
3840 under the heading "State Proposition Number __" with the number of the state proposition as

3841 assigned under Section 20A-7-103 placed in the blank;
3842 (c) propositions submitted to the voters by a county are listed on the ballot under the
3843 heading "County Proposition Number __" with the number of the county proposition as
3844 assigned by the county legislative body placed in the blank;
3845 (d) propositions submitted to the voters by a school district are listed on the ballot
3846 under the heading "School District Proposition Number __" with the number of the school
3847 district proposition as assigned by the county legislative body placed in the blank;
3848 (e) state initiatives that have qualified for the ballot are listed on the ballot under the
3849 heading "Citizen's State Initiative Number __" with the number of the state initiative as
3850 assigned by Section 20A-7-209 placed in the blank;
3851 (f) county initiatives that have qualified for the ballot are listed on the ballot under the
3852 heading "Citizen's County Initiative Number __" with the number of the county initiative as
3853 assigned under Section 20A-7-508 placed in the blank;
3854 (g) state referenda that have qualified for the ballot are listed on the ballot under the
3855 heading "Citizen's State Referendum Number __" with the number of the state referendum as
3856 assigned under Sections 20A-7-209 and 20A-7-308 placed in the blank; [and]
3857 (h) county referenda that have qualified for the ballot are listed on the ballot under the
3858 heading "Citizen's County Referendum Number __" with the number of the county referendum
3859 as assigned under Section 20A-7-608 placed in the blank[.]; and
3860 (i) bond propositions that have qualified for the ballot are listed on the ballot under the
3861 title assigned to each bond proposition under Section 11-14-206 .
3862 Section 87. Section 20A-6-303 is amended to read:
3863 20A-6-303. Machine-counted ballots for regular general elections.
3864 (1) Each election officer shall ensure that:
3865 (a) copy on the ballot labels are arranged in approximately the same order as paper
3866 ballots;
3867 (b) the titles of offices and the names of candidates are printed in vertical columns or in
3868 a series of separate pages;
3869 (c) if pages are used, the pages placed on the voting device are of sufficient number to
3870 include, after the list of candidates:
3871 (i) the names of candidates for judicial offices and any other nonpartisan offices; and

3872 (ii) any ballot propositions submitted to the voters for their approval or rejection;
3873 (d) the ballot labels include a voting square or position where the voter may record a
3874 straight party ticket vote for all the candidates of one party by one mark or punch;
3875 (e) the tickets are printed on the ballot label in the order determined by the county
3876 clerk;
3877 (f) the office titles are printed above or at the side of the names of candidates so as to
3878 indicate clearly the candidates for each office and the number to be elected;
3879 (g) the party designation of each candidate is printed to the right or below the
3880 candidate's name; and
3881 (h) (i) if possible, all candidates for one office are grouped in one column or upon one
3882 page;
3883 (ii) if all candidates for one office cannot be listed in one column or grouped upon one
3884 page:
3885 (A) the ballot label is clearly marked to indicate that the list of candidates is continued
3886 on the following column or page; and
3887 (B) approximately the same number of names are printed in each column or on each
3888 page; and
3889 (i) arrows are used to indicate the place to vote for each candidate and on each
3890 measure.
3891 (2) Each election officer shall ensure that:
3892 (a) proposed amendments to the Utah Constitution are listed on the ballot label under
3893 the heading "Constitutional Amendment Number __" with the number of the constitutional
3894 amendment as assigned under Section 20A-7-103 placed in the blank;
3895 (b) propositions submitted to the voters by the Utah Legislature are listed on the ballot
3896 label under the heading "State Proposition Number __" with the number of the state
3897 proposition as assigned under Section 20A-7-103 placed in the blank;
3898 (c) propositions submitted to the voters by a county are listed on the ballot label under
3899 the heading "County Proposition Number __" with the number of the county proposition as
3900 assigned by the county legislative body placed in the blank;
3901 (d) propositions submitted to the voters by a school district are listed on the ballot label
3902 under the heading "School District Proposition Number __" with the number of the school

3903 district proposition as assigned by the county legislative body placed in the blank;
3904 (e) state initiatives that have qualified for the ballot are listed on the ballot label under
3905 the heading "Citizen's State Initiative Number __" with the number of the state initiative as
3906 assigned under Section 20A-7-209 placed in the blank;
3907 (f) county initiatives that have qualified for the ballot are listed on the ballot label
3908 under the heading "Citizen's County Initiative Number __" with the number of the county
3909 initiative as assigned under Section 20A-7-508 placed in the blank;
3910 (g) state referenda that have qualified for the ballot are listed on the ballot label under
3911 the heading "Citizen's State Referendum Number __" with the number of the state referendum
3912 as assigned under Sections 20A-7-209 and 20A-7-308 placed in the blank; [and]
3913 (h) county referenda that have qualified for the ballot are listed on the ballot label
3914 under the heading "Citizen's County Referendum Number __" with the number of the county
3915 referendum as assigned under Section 20A-7-608 placed in the blank[.]; and
3916 (i) bond propositions that have qualified for the ballot are listed on the ballot label
3917 under the title assigned to each bond proposition under Section 11-14-206 .
3918 Section 88. Section 20A-6-402 is amended to read:
3919 20A-6-402. Ballots for regular municipal elections.
3920 (1) Each election officer shall ensure, for paper ballots at municipal general elections,
3921 that:
3922 (a) the names of the two candidates who received the highest number of votes for
3923 mayor in the municipal primary are placed upon the ballot;
3924 (b) if no municipal primary election was held, the names of the candidates who filed
3925 declarations of candidacy for municipal offices are placed upon the ballot;
3926 (c) for other offices:
3927 (i) twice the number of candidates as there are positions to be filled are certified as
3928 eligible for election in the municipal general election from those candidates who received the
3929 greater number of votes in the primary election; and
3930 (ii) the names of those candidates are placed upon the municipal general election
3931 ballot;
3932 (d) propositions submitted to the voters by the municipality are listed on the ballot
3933 under the heading "City (or Town) Proposition Number __" with the number of the proposition

3934 as assigned by the municipal legislative body placed in the blank;
3935 (e) municipal initiatives that have qualified for the ballot are listed on the ballot under
3936 the heading "Citizen's City (or Town) Initiative Number __" with the number of the municipal
3937 initiative as assigned by Section 20A-7-508 placed in the blank; [and]
3938 (f) municipal referenda that have qualified for the ballot are listed on the ballot under
3939 the heading "Citizen's City (or Town) Referendum Number __" with the number of the
3940 municipal referendum as assigned by Section 20A-7-608 placed in the blank[.]; and
3941 (g) bond propositions that have qualified for the ballot are listed on the ballot under the
3942 title assigned to each bond proposition under Section 11-14-206 .
3943 (2) Each election officer shall ensure that:
3944 (a) (i) the ballot contains a perforated ballot stub at least one inch wide, placed across
3945 the top of the ballot;
3946 (ii) the ballot number and the words "Judge's Initial ____" are printed on the stub; and
3947 (iii) ballot stubs are numbered consecutively;
3948 (b) immediately below the perforated ballot stub, the following endorsements are
3949 printed in 18-point bold type:
3950 (i) "Official Ballot for ____ (City or Town), Utah";
3951 (ii) the date of the election; and
3952 (iii) a facsimile of the signature of the election officer and the election officer's title in
3953 eight-point type; and
3954 (c) immediately below the election officer's title, two one-point parallel horizontal
3955 rules separate endorsements from the rest of the ballot;
3956 (d) immediately below the horizontal rules, an "Instructions to Voters" section is
3957 printed in ten-point bold type that states: "To vote for a candidate, place a cross (X) in the
3958 square following the name(s) of the person(s) you favor as the candidate(s) for each respective
3959 office." followed by two one-point parallel rules;
3960 (e) after the rules, the designation of the office for which the candidates seek election is
3961 printed flush with the left-hand margin and the words: "Vote for one" or "Vote for two or
3962 more" are printed to extend to the extreme right of the column in ten-point bold type, followed
3963 by a hair-line rule;
3964 (f) after the hair-line rule, the names of the candidates are printed in heavy face type

3965 between lines or rules 3/8 inch apart, alphabetically according to surnames with surnames last
3966 and grouped according to the office that they seek;
3967 (g) a square with sides not less than 1/4 inch long is printed to the right of the names of
3968 the candidates;
3969 (h) following the name of the last candidate for each office, the ballot contains a
3970 write-in space for each elective office; and
3971 (i) the candidate groups are separated from each other by one light and one heavy line
3972 or rule.
3973 (3) When a municipality has chosen to nominate candidates by convention or
3974 committee, the election officer shall ensure that the party name is included with the candidate's
3975 name on the ballot.
3976 Section 89. Section 31A-22-502 is amended to read:
3977 31A-22-502. Employee groups.
3978 (1) As used in this section:
3979 (a) "Employees" includes:
3980 (i) for one or more affiliated corporations, proprietorships, or partnerships under
3981 common control, their:
3982 (A) officers;
3983 (B) managers;
3984 (C) retired employees; and
3985 (D) individual proprietors or partners; and
3986 (ii) for a trusteeship, if their duties are primarily connected with the trusteeship:
3987 (A) trustees;
3988 (B) employees of trustees; or
3989 (C) both Subsection (1)(a)(ii)(A) and (B).
3990 (b) "Employer" includes a Utah public agency.
3991 (c) (i) "Utah public agency" means a public institution that:
3992 (A) derives its authority from this state; and
3993 (B) is not privately owned.
3994 (ii) "Utah public agency" includes:
3995 (A) a [municipality] local political subdivision as defined in [Subsection 11-14-1 (1)]

3996 Section 11-14-102;
3997 (B) the state;
3998 (C) a department or agency of the state; and
3999 (D) all public educational institutions.
4000 (2) The lives of a group of individuals may be insured under a policy:
4001 (a) issued as policyholder, to:
4002 (i) an employer; or
4003 (ii) the trustees of a fund established by an employer;
4004 (b) insuring employees of the employer for the benefit of persons other than the
4005 employer; and
4006 (c) subject to the requirements of Subsections (3) through (5).
4007 (3) (a) All the employer's employees or all of any class of employees of the employer
4008 shall be eligible for insurance under the policy described in Subsection (2).
4009 (b) A policy issued to insure the employees of a public body may include elected or
4010 appointed officials.
4011 (4) A Utah public agency may pay or authorize the payment out of the Utah public
4012 agency's corporate revenue, the premiums required to maintain the group insurance in force.
4013 (5) (a) The premiums for the policy described in Subsection (2) shall be paid by the
4014 policyholders:
4015 (i) from the employer's funds;
4016 (ii) funds contributed by the insured employees; or
4017 (iii) both the funds described in Subsections (5)(a)(i) and (ii).
4018 (b) Except as provided under Section 31A-22-512 , a policy on which no part of the
4019 premium is contributed by the insured employees shall insure all eligible employees.
4020 Section 90. Section 53A-2-105 is amended to read:
4021 53A-2-105. Transfer of school property -- Indebtedness on transferred property.
4022 (1) If a transfer of a portion of one school district to another school district is approved
4023 under Section 53A-2-104 , the state superintendent and the superintendents and presidents of
4024 the boards of education of each of the affected school districts shall determine the basis for a
4025 transfer of all school property reasonably and fairly allocable to that portion being transferred.
4026 (2) (a) Title to property transferred vests in the transferee board of education.

4027 (b) The transfer of a school building that is in operation at the time of determination
4028 shall be made at the close of a fiscal year.
4029 (c) The transfer of all other school property shall be made five days after approval of
4030 the transfer of territory under Section 53A-2-104 .
4031 (3) (a) The individuals referred to in Subsection (1) shall determine the portion of
4032 bonded indebtedness and other indebtedness of the transferor board for which the transferred
4033 property remains subject to the levy of taxes to pay a proportionate share of the outstanding
4034 indebtedness of the transferor board.
4035 (b) This is done by:
4036 (i) determining the amount of the outstanding bonded indebtedness and other
4037 indebtedness of the transferor board of education;
4038 (ii) determining the total taxable value of the property of the transferor district and the
4039 taxable value of the property to be transferred; and
4040 (iii) calculating the portion of the indebtedness of the transferor board for which the
4041 transferred portion retains liability.
4042 (4) (a) The agreement reflecting these determinations takes effect upon being filed with
4043 the State Board of Education.
4044 (b) The transferred property remains subject to the levy of taxes to pay a proportionate
4045 share of the outstanding indebtedness of the transferor school board.
4046 (c) The transferee school board may assume the obligation to pay the proportionate
4047 share of the transferor school board's indebtedness that has been determined under Subsection
4048 (3) to be the obligation of the transferred portion by the approval of a resolution by a majority
4049 of the qualified electors of the transferee school district at an election called and held for that
4050 purpose under Title 11, Chapter 14, [Utah Municipal Bond] Local Government Bonding Act.
4051 (5) If the transferee school district assumes the obligation to pay this proportionate
4052 share of the transferor school board's indebtedness, the transferee school board shall levy a tax
4053 in the whole of the transferee district, including the transferred portion, sufficient to pay the
4054 assumed indebtedness, and shall turn over the proceeds of the tax to the business administrator
4055 of the transferor board.
4056 (6) If the transferee school board does not assume this obligation, the transferee school
4057 board shall levy a tax on the transferred territory sufficient to pay the proportionate share of the

4058 indebtedness determined under this section, and shall turn over the proceeds of the tax to the
4059 business administrator of the transferor board.
4060 (7) For the purposes of school districts affected by repealed laws governing the
4061 annexation of an unincorporated area of a school district by a city which included what was
4062 formerly known as a city school district, transitions of unincorporated areas and property from
4063 the transferor district to the transferee district in progress on the effective date of this act shall
4064 revert to the boundaries and ownership prior to the initiation of annexation and may then
4065 proceed under this section and Section 53A-2-104 .
4066 Section 91. Section 53A-18-101 is amended to read:
4067 53A-18-101. School district tax anticipation notes.
4068 (1) A local school board may borrow money in anticipation of the collection of taxes or
4069 other revenue of the school district so long as it complies with Title 11, Chapter 14, [Utah
4070 Municipal Bond] Local Government Bonding Act.
4071 (2) The board may incur indebtedness under this section for any purpose for which
4072 district funds may be expended, but not in excess of the estimated district revenues for the
4073 current school year.
4074 (3) Revenues include all revenues of the district from the state or any other source.
4075 (4) The district may incur the indebtedness prior to imposing or collecting the taxes or
4076 receiving the revenues. The indebtedness bears interest at the lowest obtainable rate or rates.
4077 Section 92. Section 53A-18-102 is amended to read:
4078 53A-18-102. Additional indebtedness -- Election.
4079 A local school board may require the qualified electors of the district to vote on a
4080 proposition as to whether to incur indebtedness, subject to conditions provided in Title 11,
4081 Chapter 14, [Utah Municipal Bond] Local Government Bonding Act, under the following
4082 circumstances:
4083 (1) if the debts of the district are equal to school taxes and other estimated revenues for
4084 the school year, and it is necessary to create and incur additional indebtedness in order to
4085 maintain and support schools within the district; or
4086 (2) the local school board determines it advisable to issue school district bonds to
4087 purchase school sites, buildings, or furnishings or to improve existing school property.
4088 Section 93. Section 53A-21-104 is amended to read:

4089 53A-21-104. School Building Revolving Account -- Access to the account.
4090 (1) There is created a nonlapsing "School Building Revolving Account" administered
4091 within the Uniform School Fund by the state superintendent of public instruction in accordance
4092 with rules adopted by the State Board of Education.
4093 (2) Monies received by a school district from the School Building Revolving Account
4094 may not exceed the district's bonding limit minus its outstanding bonds.
4095 (3) In order to receive monies from the account, a school district must do the
4096 following:
4097 (a) levy a tax of at least .0024 for capital outlay and debt service;
4098 (b) contract with the state superintendent of public instruction to repay the monies,
4099 with interest at a rate established by the state superintendent, within five years of their receipt,
4100 using future state building monies or local revenues or both;
4101 (c) levy sufficient ad valorem taxes under Section [ 11-14-19 ] 11-14-310 to guarantee
4102 annual loan repayments, unless the state superintendent of public instruction alters the payment
4103 schedule to improve a hardship situation; and
4104 (d) meet any other condition established by the State Board of Education pertinent to
4105 the loan.
4106 (4) (a) The state superintendent shall establish a committee, including representatives
4107 from state and local education entities, to:
4108 (i) review requests by school districts for loans under this section; and
4109 (ii) make recommendations regarding approval or disapproval of the loan applications
4110 to the state superintendent.
4111 (b) If the committee recommends approval of a loan application under Subsection
4112 (4)(a)(ii), the committee's recommendation shall include:
4113 (i) the recommended amount of the loan;
4114 (ii) the payback schedule; and
4115 (iii) the interest rate to be charged.
4116 (5) (a) There is established within the School Building Revolving Account the Charter
4117 School Building Subaccount.
4118 (b) The Charter School Building Subaccount shall consist of:
4119 (i) money appropriated to the subaccount by the Legislature;

4120 (ii) money received from the repayment of loans made from the subaccount; and
4121 (iii) interest earned on monies in the subaccount.
4122 (c) The state superintendent of public instruction shall make loans to charter schools
4123 from the Charter School Building Subaccount to pay for the costs of constructing or renovating
4124 charter school buildings.
4125 (6) (a) The state superintendent of public instruction shall establish a committee, which
4126 shall include individuals who have expertise or experience in finance, real estate, and charter
4127 school administration, one of whom shall be nominated by the governor to:
4128 (i) review requests by charter schools for loans under this section; and
4129 (ii) make recommendations regarding approval or disapproval of the loan applications
4130 to the state superintendent.
4131 (b) If the committee recommends approval of a loan application under Subsection
4132 (6)(a)(ii), the committee's recommendation shall include:
4133 (i) the recommended amount of the loan;
4134 (ii) the payback schedule; and
4135 (iii) the interest rate to be charged.
4136 Section 94. Section 53A-28-302 is amended to read:
4137 53A-28-302. State financial assistance intercept mechanism -- State treasurer
4138 duties -- Interest and penalty provisions.
4139 (1) (a) If one or more payments on bonds are made by the state treasurer as provided in
4140 Section 53A-28-301 , the state treasurer shall:
4141 (i) immediately intercept any payments from the Uniform School Fund or from any
4142 other source of operating monies provided by the state to the board that issued the bonds that
4143 would otherwise be paid to the board by the state; and
4144 (ii) apply the intercepted payments to reimburse the state for payments made pursuant
4145 to the state's guaranty until all obligations of the board to the state arising from those payments,
4146 including interest and penalties, are paid in full.
4147 (b) The state has no obligation to the board or to any person or entity to replace any
4148 monies intercepted under authority of Subsection (1)(a).
4149 (2) The board that issued bonds for which the state has made all or part of a debt
4150 service payment shall:

4151 (a) reimburse all monies drawn by the state treasurer on its behalf;
4152 (b) pay interest to the state on all monies paid by the state from the date the monies
4153 were drawn to the date they are repaid at a rate not less than the average prime rate for national
4154 money center banks plus 1%; and
4155 (c) pay all penalties required by this chapter.
4156 (3) (a) The state treasurer shall establish the reimbursement interest rate after
4157 considering the circumstances of any prior draws by the board on the state, market interest and
4158 penalty rates, and the cost of funds, if any, that were required to be borrowed by the state to
4159 make payment on the bonds.
4160 (b) The state treasurer may, after considering the circumstances giving rise to the
4161 failure of the board to make payment on its bonds in a timely manner, impose on the board a
4162 penalty of not more than 5% of the amount paid by the state pursuant to its guaranty for each
4163 instance in which a payment by the state is made.
4164 (4) (a) (i) If the state treasurer determines that amounts obtained under this section will
4165 not reimburse the state in full within one year from the state's payment of a board's scheduled
4166 debt service payment, the state treasurer shall pursue any legal action, including mandamus,
4167 against the board to compel it to:
4168 (A) levy and provide property tax revenues to pay debt service on its bonds when due
4169 as required by Title 11, Chapter 14, [Utah Municipal Bond] Local Government Bonding Act;
4170 and
4171 (B) meet its repayment obligations to the state.
4172 (ii) In pursuing its rights under this Subsection (4)(a), the state shall have the same
4173 substantive and procedural rights under Title 11, Chapter 14, [Utah Municipal Bond] Local
4174 Government Bonding Act, as would a holder of the bonds of a board.
4175 (b) The attorney general shall assist the state treasurer in these duties.
4176 (c) The board shall pay the attorney's fees, expenses, and costs of the state treasurer
4177 and the attorney general.
4178 (5) (a) Except as provided in Subsection (5)(c), any board whose operating funds were
4179 intercepted under this section may replace those funds from other board monies or from ad
4180 valorem property taxes, subject to the limitations provided in this Subsection (5).
4181 (b) A board may use ad valorem property taxes or other monies to replace intercepted

4182 funds only if the ad valorem property taxes or other monies were derived from:
4183 (i) taxes originally levied to make the payment but which were not timely received by
4184 the board;
4185 (ii) taxes from a special levy made to make the missed payment or to replace the
4186 intercepted monies;
4187 (iii) monies transferred from the capital outlay fund of the board or the undistributed
4188 reserve, if any, of the board; or
4189 (iv) any other source of money on hand and legally available.
4190 (c) Notwithstanding the provisions of Subsections (5)(a) and (b), a board may not
4191 replace operating funds intercepted by the state with monies collected and held to make
4192 payments on bonds if that replacement would divert monies from the payment of future debt
4193 service on the bonds and increase the risk that the state's guaranty would be called upon a
4194 second time.
4195 Section 95. Section 54-9-103 is amended to read:
4196 54-9-103. Public power entity authority regarding common facilities --
4197 Determination of needs -- Agreement requirements -- Ownership interest.
4198 (1) (a) Notwithstanding Title 11, Chapter 13, Interlocal Cooperation Act, and
4199 Subsection[ 11-14-1 (1)] 11-14-103 (2)(k), and in addition to all other powers conferred on
4200 public power entities, a public power entity may:
4201 (i) plan, finance, construct, acquire, operate, own, and maintain an undivided interest in
4202 common facilities;
4203 (ii) participate in and enter into agreements with one or more public power entities or
4204 power utilities; and
4205 (iii) enter into contracts and agreements as may be necessary or appropriate for the
4206 joint planning, financing, construction, operation, ownership, or maintenance of common
4207 facilities.
4208 (b) (i) Before entering into an agreement providing for common facilities, the
4209 governing body of each public power entity shall determine the needs of the public power
4210 entity for electric power and energy based on engineering studies and reports.
4211 (ii) In determining the future electric power and energy requirements of a public power
4212 entity, the governing body shall consider:

4213 (A) the economies and efficiencies of scale to be achieved in constructing or acquiring
4214 common facilities for the generation and transmission of electric power and energy;
4215 (B) the public power entity's need for reserve and peaking capacity, and to meet
4216 obligations under pooling and reserve sharing agreements reasonably related to the needs of the
4217 public power entity for power and energy;
4218 (C) the estimated useful life of the common facilities;
4219 (D) the estimated time necessary for the planning, financing, construction, and
4220 acquisition of the common facilities and the estimated timing of the need for an additional
4221 power supply; and
4222 (E) the reliability and availability of existing or alternate power supply sources and the
4223 cost of those existing or alternate power supply sources.
4224 (2) (a) Each agreement providing for common facilities shall:
4225 (i) contain provisions not inconsistent with this chapter that the governing body of the
4226 public power entity determines to be in the interests of the public power entity, including:
4227 (A) the purposes of the agreement;
4228 (B) the duration of the agreement;
4229 (C) the method of appointing or employing the personnel necessary in connection with
4230 the common facilities;
4231 (D) the method of financing the common facilities, including the apportionment of
4232 costs of construction and operation;
4233 (E) the ownership interests of the owners in the common facilities and other property
4234 used or useful in connection with the common facilities and the procedures for disposition of
4235 the common facilities and other property when the agreement expires or is terminated or when
4236 the common facilities are abandoned, decommissioned, or dismantled;
4237 (F) any agreement of the parties prohibiting or restricting the alienation or partition of
4238 the undivided interests of an owner in the common facilities;
4239 (G) the construction and repair of the common facilities, including, if the parties agree,
4240 a determination that a power utility or public power entity may construct or repair the common
4241 facilities as agent for all parties to the agreement;
4242 (H) the administration, operation, and maintenance of the common facilities, including,
4243 if the parties agree, a determination that a power utility or public power entity may administer,

4244 operate, and maintain the common facilities as agent for all parties to the agreement;
4245 (I) the creation of a committee of representatives of the parties to the agreement;
4246 (J) if the parties agree, a provision that if any party defaults in the performance or
4247 discharge of its obligations with respect to the common facilities, the other parties may perform
4248 or assume, pro rata or otherwise, the obligations of the defaulting party and may, if the
4249 defaulting party fails to remedy the default, succeed to or require the disposition of the rights
4250 and interests of the defaulting party in the common facilities;
4251 (K) provisions for indemnification of construction, operation, and administration
4252 agents, for completion of construction, for handling emergencies, and for allocation of output
4253 of the common facilities among the parties to the agreement according to the ownership
4254 interests of the parties;
4255 (L) methods for amending and terminating the agreement; and
4256 (M) any other matter, not inconsistent with this chapter, determined by the parties to
4257 the agreement to be necessary and proper;
4258 (ii) clearly disclose the ownership interest of each party;
4259 (iii) provide for an equitable method of allocating operation, repair, and maintenance
4260 costs of the common facilities; and
4261 (iv) be approved or ratified by resolution of the governing body of the public power
4262 entity.
4263 (b) A provision under Subsection (2)(a)(i)(F) in an agreement providing for common
4264 facilities under this Subsection (2) is not subject to any law restricting covenants against
4265 alienation or partition.
4266 (c) Each committee created under Subsection (2)(a)(i)(I) in an agreement providing for
4267 common facilities under this Subsection (2) shall have the powers, not inconsistent with this
4268 chapter, regarding the construction and operation of the common facilities that the agreement
4269 provides.
4270 (d) (i) The ownership interest of a public power entity in the common facilities may not
4271 be less than the proportion of the funds or the value of property supplied by it for the
4272 acquisition, construction, and operation of the common facilities.
4273 (ii) Each public power entity shall own and control the same proportion of the
4274 electrical output from the common facilities as its ownership interest in them.

4275 (3) Notwithstanding any other provision of this chapter, an interlocal entity may not act
4276 in a manner inconsistent with any provision of the agreement under which it was created.
4277 Section 96. Section 54-9-106 is amended to read:
4278 54-9-106. Funding -- Power sales contracts -- Revenue bonds -- Fee in lieu of ad
4279 valorem property taxes -- Bond issues -- Public purpose.
4280 (1) A public power entity participating in common facilities under this chapter may
4281 furnish money and provide property, both real and personal, and, in addition to any other
4282 authority now existing, may issue and sell, either at public or privately negotiated sale, general
4283 obligation bonds or revenue bonds, pledging either the revenues of its entire electric system or
4284 only its interest or share of the revenues derived from the common facilities in order to pay its
4285 respective share of the costs of the planning, financing, acquisition, construction, repair, and
4286 replacement of common facilities.
4287 (2) (a) Capacity or output derived by a public power entity from its ownership share of
4288 common facilities not then required by the public power entity for its own use and for the use
4289 of its customers may be sold or exchanged for a consideration, for a period, and upon other
4290 terms and conditions as may be determined by the parties prior to the sale and as embodied in a
4291 power sales contract.
4292 (b) Any revenues arising under a power sales contract under Subsection (2)(a) may be
4293 pledged by the public power entity to the payment of revenue bonds issued to pay its respective
4294 share of the costs of the common facilities.
4295 (c) (i) As used in this Subsection (2)(c), "nonexempt purchaser" means a purchaser that
4296 is not exempt from property taxes under Utah Constitution Article XIII, Section 2.
4297 (ii) (A) Each power sales contract between a public power entity and a nonexempt
4298 purchaser shall contain a provision requiring the nonexempt purchaser to pay an annual fee to
4299 the public power entity in lieu of ad valorem property taxes.
4300 (B) The amount of the fee in lieu of ad valorem property taxes under Subsection
4301 (2)(c)(ii)(A) shall be based on the taxable value of the public power entity's percentage
4302 ownership of the common facilities used to produce the capacity or output that the public
4303 power entity sells to or exchanges with the nonexempt purchaser.
4304 (iii) The public power entity shall pay over to the county treasurer each fee in lieu of ad
4305 valorem property taxes that it receives from a nonexempt purchaser for distribution in the same

4306 manner as other ad valorem tax revenues.
4307 (iv) This Subsection (2)(c) does not apply to a public power entity to the extent that its
4308 interest in common facilities is subject to or exempt from the fee in lieu of ad valorem property
4309 taxes under Section 11-13-302 .
4310 (3) A public power entity acquiring or owning an undivided interest in common
4311 facilities may contract with a county to pay, solely from the revenues derived from the interest
4312 of the public power entity in the common facilities, to the county or counties in which the
4313 common facilities are located, an annual fee in lieu of ad valorem property taxes based upon
4314 the taxable value of the percentage of the ownership share of the public power entity in the
4315 common facilities, which fee in lieu of ad valorem property taxes shall be paid over by the
4316 public power entity to the county treasurer of the county or counties in which the common
4317 facilities are located for distribution as per distribution of other ad valorem tax revenues.
4318 (4) (a) Bonds issued by a city or town shall be issued under the applicable provisions of
4319 Title 11, Chapter 14, [Utah Municipal Bond] Local Government Bonding Act, authorizing the
4320 issuance of bonds for the acquisition and construction of electric public utility properties by
4321 cities or towns.
4322 (b) Bonds or other debt instruments issued by an interlocal entity shall be issued under
4323 Title 11, Chapter 13, Interlocal Cooperation Act, or other applicable law.
4324 (5) All moneys paid or property supplied by a public power entity for the purpose of
4325 carrying out powers conferred by this chapter are declared to be for a public purpose.
4326 Section 97. Section 59-7-601 is amended to read:
4327 59-7-601. Credit of interest income from state and federal securities.
4328 (1) There shall be allowed as a credit against the tax an amount equal to 1% of the
4329 gross interest income included in state taxable income from:
4330 (a) bonds, notes, or other evidences of indebtedness issued by the state and its agencies
4331 and instrumentalities, and bonds, notes, or other evidences of indebtedness of any political
4332 subdivision as described in Section [ 11-14-14.5 ] 11-14-303 ; and
4333 (b) stocks, notes, or obligations issued by, or guaranteed by the United States
4334 Government, or any of its agencies and instrumentalities as defined under federal law.
4335 (2) Amounts otherwise qualifying for the credit, but not allowable because the credit
4336 exceeds the tax, may be carried back three years or may be carried forward five years as a credit

4337 against the tax. Such carryover credits shall be applied against the tax before the application of
4338 the credits earned in the current year and on a first-earned first-used basis.
4339 Section 98. Section 59-12-603 is amended to read:
4340 59-12-603. County tax -- Bases -- Rates -- Use of revenues -- Collection --
4341 Adoption of ordinance required -- Administration -- Distribution -- Enactment or repeal
4342 of tax or tax rate change -- Effective date -- Notice requirements.
4343 (1) In addition to any other taxes, a county legislative body may, as provided in this
4344 part, impose a tax as follows:
4345 (a) (i) a county legislative body of any county may impose a tax of not to exceed 3% on
4346 all short-term leases and rentals of motor vehicles not exceeding 30 days, except for leases and
4347 rentals of motor vehicles made for the purpose of temporarily replacing a person's motor
4348 vehicle that is being repaired pursuant to a repair or an insurance agreement;
4349 (ii) beginning on or after January 1, 1999, a county legislative body of any county
4350 imposing a tax under Subsection (1)(a)(i) may, in addition to imposing the tax under
4351 Subsection (1)(a)(i), impose a tax of not to exceed 4% on all short-term leases and rentals of
4352 motor vehicles not exceeding 30 days, except for leases and rentals of motor vehicles made for
4353 the purpose of temporarily replacing a person's motor vehicle that is being repaired pursuant to
4354 a repair or an insurance agreement;
4355 (b) a county legislative body of any county may impose a tax of not to exceed 1% of all
4356 sales of prepared foods and beverages that are sold by restaurants; and
4357 (c) a county legislative body of any county may impose a tax of not to exceed .5% on
4358 charges for the accommodations and services described in Subsection 59-12-103 (1)(i).
4359 (2) The revenue from the imposition of the taxes provided for in Subsections (1)(a)
4360 through (c) may be used for the purposes of financing tourism promotion, and the
4361 development, operation, and maintenance of tourist, recreation, cultural, and convention
4362 facilities as defined in Section 59-12-602 .
4363 (3) The tax imposed under Subsection (1)(c) shall be in addition to the tax imposed
4364 under Part 3, Transient Room Tax, and may be imposed only by a county of the first class.
4365 (4) A tax imposed under this part may be pledged as security for bonds, notes, or other
4366 evidences of indebtedness incurred by a county under Title 11, Chapter 14, [Utah Municipal
4367 Bond] Local Government Bonding Act, to finance tourism, recreation, cultural, and convention

4368 facilities.
4369 (5) (a) In order to impose the tax under Subsection (1), each county legislative body
4370 shall annually adopt an ordinance imposing the tax.
4371 (b) The ordinance under Subsection (5)(a) shall include provisions substantially the
4372 same as those contained in Part 1, Tax Collection, except that the tax shall be imposed only on
4373 those items and sales described in Subsection (1).
4374 (c) The name of the county as the taxing agency shall be substituted for that of the state
4375 where necessary, and an additional license is not required if one has been or is issued under
4376 Section 59-12-106 .
4377 (6) In order to maintain in effect its tax ordinance adopted under this part, each county
4378 legislative body shall, within 30 days of any amendment of any applicable provisions of Part 1,
4379 Tax Collection, adopt amendments to its tax ordinance to conform with the applicable
4380 amendments to Part 1, Tax Collection.
4381 (7) (a) (i) Except as provided in Subsection (7)(a)(ii), a tax authorized under this part
4382 shall be administered, collected, and enforced in accordance with:
4383 (A) the same procedures used to administer, collect, and enforce the tax under:
4384 (I) Part 1, Tax Collection; or
4385 (II) Part 2, Local Sales and Use Tax Act; and
4386 (B) Chapter 1, General Taxation Policies.
4387 (ii) Notwithstanding Subsection (7)(a)(i), a tax under this part is not subject to:
4388 (A) Sections 59-12-107.1 through 59-12-107.3 ;
4389 (B) Subsections 59-12-205 (2) through (9); or
4390 (C) Sections 59-12-207.1 through 59-12-207.4 .
4391 (b) Except as provided in Subsection (7)(c):
4392 (i) for a tax under this part other than the tax under Subsection (1)(a)(ii), the
4393 commission shall distribute the revenues to the county imposing the tax; and
4394 (ii) for a tax under Subsection (1)(a)(ii), the commission shall distribute the revenues
4395 according to the distribution formula provided in Subsection (8).
4396 (c) Notwithstanding Subsection (7)(b), the commission shall deduct from the
4397 distributions under Subsection (7)(b) an administrative charge for collecting the tax as provided
4398 in Section 59-12-206 .

4399 (8) The commission shall distribute the revenues generated by the tax under Subsection
4400 (1)(a)(ii) to each county collecting a tax under Subsection (1)(a)(ii) according to the following
4401 formula:
4402 (a) the commission shall distribute 70% of the revenues based on the percentages
4403 generated by dividing the revenues collected by each county under Subsection (1)(a)(ii) by the
4404 total revenues collected by all counties under Subsection (1)(a)(ii); and
4405 (b) the commission shall distribute 30% of the revenues based on the percentages
4406 generated by dividing the population of each county collecting a tax under Subsection (1)(a)(ii)
4407 by the total population of all counties collecting a tax under Subsection (1)(a)(ii).
4408 (9) (a) For purposes of this Subsection (9):
4409 (i) "Annexation" means an annexation to a county under Title 17, Chapter 2,
4410 Annexation to County.
4411 (ii) "Annexing area" means an area that is annexed into a county.
4412 (b) (i) Except as provided in Subsection (9)(c), if, on or after July 1, 2004, a county
4413 enacts or repeals a tax or changes the rate of a tax under this part, the enactment, repeal, or
4414 change shall take effect:
4415 (A) on the first day of a calendar quarter; and
4416 (B) after a 90-day period beginning on the date the commission receives notice meeting
4417 the requirements of Subsection (9)(b)(ii) from the county.
4418 (ii) The notice described in Subsection (9)(b)(i)(B) shall state:
4419 (A) that the county will enact or repeal a tax or change the rate of a tax under this part;
4420 (B) the statutory authority for the tax described in Subsection (9)(b)(ii)(A);
4421 (C) the effective date of the tax described in Subsection (9)(b)(ii)(A); and
4422 (D) if the county enacts the tax or changes the rate of the tax described in Subsection
4423 (9)(b)(ii)(A), the rate of the tax.
4424 (c) (i) Notwithstanding Subsection (9)(b)(i), for a transaction described in Subsection
4425 (9)(c)(iii), the enactment of a tax or a tax rate increase shall take effect on the first day of the
4426 first billing period:
4427 (A) that begins after the effective date of the enactment of the tax or the tax rate
4428 increase; and
4429 (B) if the billing period for the transaction begins before the effective date of the

4430 enactment of the tax or the tax rate increase imposed under Subsection (1).
4431 (ii) Notwithstanding Subsection (9)(b)(i), for a transaction described in Subsection
4432 (9)(c)(iii), the repeal of a tax or a tax rate decrease shall take effect on the first day of the last
4433 billing period:
4434 (A) that began before the effective date of the repeal of the tax or the tax rate decrease;
4435 and
4436 (B) if the billing period for the transaction begins before the effective date of the repeal
4437 of the tax or the tax rate decrease imposed under Subsection (1).
4438 (iii) Subsections (9)(c)(i) and (ii) apply to transactions subject to a tax under:
4439 (A) Subsection 59-12-103 (1)(e);
4440 (B) Subsection 59-12-103 (1)(i); or
4441 (C) Subsection 59-12-103 (1)(k).
4442 (d) (i) Except as provided in Subsection (9)(e), if, for an annexation that occurs on or
4443 after July 1, 2004, the annexation will result in the enactment, repeal, or change in the rate of a
4444 tax under this part for an annexing area, the enactment, repeal, or change shall take effect:
4445 (A) on the first day of a calendar quarter; and
4446 (B) after a 90-day period beginning on the date the commission receives notice meeting
4447 the requirements of Subsection (9)(d)(ii) from the county that annexes the annexing area.
4448 (ii) The notice described in Subsection (9)(d)(i)(B) shall state:
4449 (A) that the annexation described in Subsection (9)(d)(i) will result in an enactment,
4450 repeal, or change in the rate of a tax under this part for the annexing area;
4451 (B) the statutory authority for the tax described in Subsection (9)(d)(ii)(A);
4452 (C) the effective date of the tax described in Subsection (9)(d)(ii)(A); and
4453 (D) if the county enacts the tax or changes the rate of the tax described in Subsection
4454 (9)(d)(ii)(A), the rate of the tax.
4455 (e) (i) Notwithstanding Subsection (9)(d)(i), for a transaction described in Subsection
4456 (9)(e)(iii), the enactment of a tax or a tax rate increase shall take effect on the first day of the
4457 first billing period:
4458 (A) that begins after the effective date of the enactment of the tax or the tax rate
4459 increase; and
4460 (B) if the billing period for the transaction begins before the effective date of the

4461 enactment of the tax or the tax rate increase imposed under Subsection (1).
4462 (ii) Notwithstanding Subsection (9)(d)(i), for a transaction described in Subsection
4463 (9)(e)(iii), the repeal of a tax or a tax rate decrease shall take effect on the first day of the last
4464 billing period:
4465 (A) that began before the effective date of the repeal of the tax or the tax rate decrease;
4466 and
4467 (B) if the billing period for the transaction begins before the effective date of the repeal
4468 of the tax or the tax rate decrease imposed under Subsection (1).
4469 (iii) Subsections (9)(e)(i) and (ii) apply to transactions subject to a tax under:
4470 (A) Subsection 59-12-103 (1)(e);
4471 (B) Subsection 59-12-103 (1)(i); or
4472 (C) Subsection 59-12-103 (1)(k).
4473 Section 99. Section 59-12-703 is amended to read:
4474 59-12-703. Opinion question election -- Imposition of tax -- Uses of tax monies --
4475 Enactment or repeal of tax -- Effective date -- Notice requirements.
4476 (1) (a) (i) Except as provided in Subsections (1)(a)(ii) and 59-12-207.1 (7)(c), a county
4477 legislative body may submit an opinion question to the residents of that county, by majority
4478 vote of all members of the legislative body, so that each resident of the county, except residents
4479 in municipalities that have already imposed a sales and use tax under Part 14, City or Town
4480 Option Funding For Botanical, Cultural, Recreational, and Zoological Organizations or
4481 Facilities, has an opportunity to express the resident's opinion on the imposition of a local sales
4482 and use tax of .1% on the transactions described in Subsection 59-12-103 (1) located within the
4483 county, to fund recreational and zoological facilities, botanical, cultural, and zoological
4484 organizations, and rural radio stations, in that county.
4485 (ii) Notwithstanding Subsection (1)(a)(i), a county legislative body may not impose a
4486 tax under this section on:
4487 (A) the sales and uses described in Section 59-12-104 to the extent the sales and uses
4488 are exempt from taxation under Section 59-12-104 ; and
4489 (B) sales and uses within municipalities that have already imposed a sales and use tax
4490 under Part 14, City or Town Option Funding For Botanical, Cultural, Recreational, and
4491 Zoological Organizations or Facilities.

4492 (b) For purposes of this Subsection (1), the location of a transaction shall be
4493 determined in accordance with Sections 59-12-207.1 through 59-12-207.4 .
4494 (c) The election shall follow the procedures outlined in Title 11, Chapter 14, [Utah
4495 Municipal Bond] Local Government Bonding Act.
4496 (2) (a) If the county legislative body determines that a majority of the county's
4497 registered voters voting on the imposition of the tax have voted in favor of the imposition of
4498 the tax as prescribed in Subsection (1)(a), the county legislative body may impose the tax by a
4499 majority vote of all members of the legislative body on the transactions:
4500 (i) described in Subsection (1); and
4501 (ii) within the county, including the cities and towns located in the county, except those
4502 cities and towns that have already imposed a sales and use tax under Part 14, City or Town
4503 Option Funding For Botanical, Cultural, Recreational, and Zoological Organizations or
4504 Facilities.
4505 (b) A county legislative body may revise county ordinances to reflect statutory changes
4506 to the distribution formula or eligible recipients of revenues generated from a tax imposed
4507 under Subsection (2)(a):
4508 (i) after the county legislative body submits an opinion question to residents of the
4509 county in accordance with Subsection (1) giving them the opportunity to express their opinion
4510 on the proposed revisions to county ordinances; and
4511 (ii) if the county legislative body determines that a majority of those voting on the
4512 opinion question have voted in favor of the revisions.
4513 (3) The monies generated from any tax imposed under Subsection (2) shall be used for
4514 funding:
4515 (a) recreational and zoological facilities located within the county or a city or town
4516 located in the county, except a city or town that has already imposed a sales and use tax under
4517 Part 14, City or Town Option Funding For Botanical, Cultural, Recreational, and Zoological
4518 Organizations or Facilities; and
4519 (b) ongoing operating expenses of:
4520 (i) recreational facilities described in Subsection (3)(a);
4521 (ii) botanical, cultural, and zoological organizations within the county; and
4522 (iii) rural radio stations within the county.

4523 (4) (a) A tax authorized under this part shall be:
4524 (i) except as provided in Subsection (4)(b), administered, collected, and enforced in
4525 accordance with:
4526 (A) the same procedures used to administer, collect, and enforce the tax under:
4527 (I) Part 1, Tax Collection; or
4528 (II) Part 2, Local Sales and Use Tax Act; and
4529 (B) Chapter 1, General Taxation Policies; and
4530 (ii) levied for a period of ten years and may be reauthorized at the end of the ten-year
4531 period in accordance with this section.
4532 (b) Notwithstanding Subsection (4)(a)(i), a tax under this part is not subject to
4533 Subsections 59-12-205 (2) through (9).
4534 (5) (a) For purposes of this Subsection (5):
4535 (i) "Annexation" means an annexation to a county under Title 17, Chapter 2,
4536 Annexation to County.
4537 (ii) "Annexing area" means an area that is annexed into a county.
4538 (b) (i) Except as provided in Subsection (5)(c) or (d), if, on or after July 1, 2004, a
4539 county enacts or repeals a tax under this part, the enactment or repeal shall take effect:
4540 (A) on the first day of a calendar quarter; and
4541 (B) after a 90-day period beginning on the date the commission receives notice meeting
4542 the requirements of Subsection (5)(b)(ii) from the county.
4543 (ii) The notice described in Subsection (5)(b)(i)(B) shall state:
4544 (A) that the county will enact or repeal a tax under this part;
4545 (B) the statutory authority for the tax described in Subsection (5)(b)(ii)(A);
4546 (C) the effective date of the tax described in Subsection (5)(b)(ii)(A); and
4547 (D) if the county enacts the tax described in Subsection (5)(b)(ii)(A), the rate of the
4548 tax.
4549 (c) (i) Notwithstanding Subsection (5)(b)(i), for a transaction described in Subsection
4550 (5)(c)(iii), the enactment of a tax shall take effect on the first day of the first billing period:
4551 (A) that begins after the effective date of the enactment of the tax; and
4552 (B) if the billing period for the transaction begins before the effective date of the
4553 enactment of the tax under this section.

4554 (ii) Notwithstanding Subsection (5)(b)(i), for a transaction described in Subsection
4555 (5)(c)(iii), the repeal of a tax shall take effect on the first day of the last billing period:
4556 (A) that began before the effective date of the repeal of the tax; and
4557 (B) if the billing period for the transaction begins before the effective date of the repeal
4558 of the tax imposed under this section.
4559 (iii) Subsections (5)(c)(i) and (ii) apply to transactions subject to a tax under:
4560 (A) Subsection 59-12-103 (1)(b);
4561 (B) Subsection 59-12-103 (1)(c);
4562 (C) Subsection 59-12-103 (1)(d);
4563 (D) Subsection 59-12-103 (1)(e);
4564 (E) Subsection 59-12-103 (1)(f);
4565 (F) Subsection 59-12-103 (1)(g);
4566 (G) Subsection 59-12-103 (1)(h);
4567 (H) Subsection 59-12-103 (1)(i);
4568 (I) Subsection 59-12-103 (1)(j); or
4569 (J) Subsection 59-12-103 (1)(k).
4570 (d) (i) Notwithstanding Subsection (5)(b)(i), if a tax due under this chapter on a
4571 catalogue sale is computed on the basis of sales and use tax rates published in the catalogue, an
4572 enactment or repeal of a tax described in Subsection (5)(b)(i) takes effect:
4573 (A) on the first day of a calendar quarter; and
4574 (B) beginning 60 days after the effective date of the enactment or repeal under
4575 Subsection (5)(b)(i).
4576 (ii) In accordance with Title 63, Chapter 46a, Utah Administrative Rulemaking Act,
4577 the commission may by rule define the term "catalogue sale."
4578 (e) (i) Except as provided in Subsection (5)(f) or (g), if, for an annexation that occurs
4579 on or after July 1, 2004, the annexation will result in the enactment or repeal of a tax under this
4580 part for an annexing area, the enactment or repeal shall take effect:
4581 (A) on the first day of a calendar quarter; and
4582 (B) after a 90-day period beginning on the date the commission receives notice meeting
4583 the requirements of Subsection (5)(e)(ii) from the county that annexes the annexing area.
4584 (ii) The notice described in Subsection (5)(e)(i)(B) shall state:

4585 (A) that the annexation described in Subsection (5)(e)(i) will result in an enactment or
4586 repeal of a tax under this part for the annexing area;
4587 (B) the statutory authority for the tax described in Subsection (5)(e)(ii)(A);
4588 (C) the effective date of the tax described in Subsection (5)(e)(ii)(A); and
4589 (D) the rate of the tax described in Subsection (5)(e)(ii)(A).
4590 (f) (i) Notwithstanding Subsection (5)(e)(i), for a transaction described in Subsection
4591 (5)(f)(iii), the enactment of a tax shall take effect on the first day of the first billing period:
4592 (A) that begins after the effective date of the enactment of the tax; and
4593 (B) if the billing period for the transaction begins before the effective date of the
4594 enactment of the tax under this section.
4595 (ii) Notwithstanding Subsection (5)(e)(i), for a transaction described in Subsection
4596 (5)(f)(iii), the repeal of a tax shall take effect on the first day of the last billing period:
4597 (A) that began before the effective date of the repeal of the tax; and
4598 (B) if the billing period for the transaction begins before the effective date of the repeal
4599 of the tax imposed under this section.
4600 (iii) Subsections (5)(f)(i) and (ii) apply to transactions subject to a tax under:
4601 (A) Subsection 59-12-103 (1)(b);
4602 (B) Subsection 59-12-103 (1)(c);
4603 (C) Subsection 59-12-103 (1)(d);
4604 (D) Subsection 59-12-103 (1)(e);
4605 (E) Subsection 59-12-103 (1)(f);
4606 (F) Subsection 59-12-103 (1)(g);
4607 (G) Subsection 59-12-103 (1)(h);
4608 (H) Subsection 59-12-103 (1)(i);
4609 (I) Subsection 59-12-103 (1)(j); or
4610 (J) Subsection 59-12-103 (1)(k).
4611 (g) (i) Notwithstanding Subsection (5)(e)(i), if a tax due under this chapter on a
4612 catalogue sale is computed on the basis of sales and use tax rates published in the catalogue, an
4613 enactment or repeal of a tax described in Subsection (5)(e)(i) takes effect:
4614 (A) on the first day of a calendar quarter; and
4615 (B) beginning 60 days after the effective date of the enactment or repeal under

4616 Subsection (5)(e)(i).
4617 (ii) In accordance with Title 63, Chapter 46a, Utah Administrative Rulemaking Act,
4618 the commission may by rule define the term "catalogue sale."
4619 Section 100. Section 59-12-802 is amended to read:
4620 59-12-802. Imposition of rural county health care facilities tax -- Base -- Rate --
4621 Administration, collection, and enforcement of tax.
4622 (1) (a) A county legislative body may impose a sales and use tax of up to 1%:
4623 (i) except as provided in Subsections (1)(b) and 59-12-207.1 (7)(c), on the transactions
4624 described in Subsection 59-12-103 (1) located within the county; and
4625 (ii) to fund rural county health care facilities in that county.
4626 (b) Notwithstanding Subsection (1)(a)(i), a county legislative body may not impose a
4627 tax under this section on:
4628 (i) the sales and uses described in Section 59-12-104 to the extent the sales and uses
4629 are exempt from taxation under Section 59-12-104 ; or
4630 (ii) a transaction to the extent a rural city hospital tax is imposed on that transaction in
4631 a city that imposes a tax under Section 59-12-804 .
4632 (c) For purposes of this Subsection (1), the location of a transaction shall be
4633 determined in accordance with Sections 59-12-207.1 through 59-12-207.4 .
4634 (2) (a) Before imposing a tax under Subsection (1)(a), a county legislative body shall
4635 obtain approval to impose the tax from a majority of the:
4636 (i) members of the county's legislative body; and
4637 (ii) county's registered voters voting on the imposition of the tax.
4638 (b) The county legislative body shall conduct the election according to the procedures
4639 and requirements of Title 11, Chapter 14, [Utah Municipal Bond] Local Government Bonding
4640 Act.
4641 (3) The monies generated by a tax imposed under Subsection (1) may only be used for
4642 the financing of:
4643 (a) ongoing operating expenses of a rural county health care facility;
4644 (b) the acquisition of land for a rural county health care facility; or
4645 (c) the design, construction, equipping, or furnishing of a rural county health care
4646 facility.

4647 (4) (a) A tax under this section shall be:
4648 (i) except as provided in Subsection (4)(b), administered, collected, and enforced in
4649 accordance with:
4650 (A) the same procedures used to administer, collect, and enforce the tax under:
4651 (I) Part 1, Tax Collection; or
4652 (II) Part 2, Local Sales and Use Tax Act; and
4653 (B) Chapter 1, General Taxation Policies; and
4654 (ii) levied for a period of ten years and may be reauthorized at the end of the ten-year
4655 period by the county legislative body as provided in Subsection (1).
4656 (b) Notwithstanding Subsection (4)(a)(i), a tax under this section is not subject to
4657 Subsections 59-12-205 (2) through (9).
4658 (5) The commission may retain an amount not to exceed 1-1/2% of the tax collected
4659 under this section for the cost of administering this tax.
4660 Section 101. Section 59-12-804 is amended to read:
4661 59-12-804. Imposition of rural city hospital tax -- Base -- Rate -- Administration,
4662 collection, and enforcement of tax.
4663 (1) (a) A city legislative body may impose a sales and use tax of up to 1%:
4664 (i) except as provided in Subsections (1)(b) and 59-12-207.1 (7)(c), on the transactions
4665 described in Subsection 59-12-103 (1) located within the city; and
4666 (ii) to fund rural city hospitals in that city.
4667 (b) Notwithstanding Subsection (1)(a)(i), a city legislative body may not impose a tax
4668 under this section on the sales and uses described in Section 59-12-104 to the extent the sales
4669 and uses are exempt from taxation under Section 59-12-104 .
4670 (c) For purposes of this Subsection (1), the location of a transaction shall be
4671 determined in accordance with Sections 59-12-207.1 through 59-12-207.4 .
4672 (2) (a) Before imposing a tax under Subsection (1)(a), a city legislative body shall
4673 obtain approval to impose the tax from a majority of the:
4674 (i) members of the city legislative body; and
4675 (ii) city's registered voters voting on the imposition of the tax.
4676 (b) The city legislative body shall conduct the election according to the procedures and
4677 requirements of Title 11, Chapter 14, [Utah Municipal Bond] Local Government Bonding Act.

4678 (3) The monies generated by a tax imposed under Subsection (1) may only be used for
4679 the financing of:
4680 (a) ongoing operating expenses of a rural city hospital;
4681 (b) the acquisition of land for a rural city hospital; or
4682 (c) the design, construction, equipping, or furnishing of a rural city hospital.
4683 (4) (a) A tax under this section shall be:
4684 (i) except as provided in Subsection (4)(b), administered, collected, and enforced in
4685 accordance with:
4686 (A) the same procedures used to administer, collect, and enforce the tax under:
4687 (I) Part 1, Tax Collection; or
4688 (II) Part 2, Local Sales and Use Tax Act; and
4689 (B) Chapter 1, General Taxation Policies; and
4690 (ii) levied for a period of ten years and may be reauthorized at the end of the ten-year
4691 period by the city legislative body as provided in Subsection (1).
4692 (b) Notwithstanding Subsection (4)(a)(i), a tax under this section is not subject to
4693 Subsections 59-12-205 (2) through (9).
4694 (5) The commission may retain an amount not to exceed 1-1/2% of the tax collected
4695 under this section for the cost of administering the tax.
4696 Section 102. Section 59-12-1402 is amended to read:
4697 59-12-1402. Opinion question election -- Imposition of tax -- Uses of tax monies --
4698 Enactment or repeal of tax -- Effective date -- Notice requirements.
4699 (1) (a) (i) Except as provided in Subsections (1)(a)(ii) and 59-12-207.1 (7)(c), and
4700 subject to Subsection (6), beginning on January 1, 2003, a city or town legislative body subject
4701 to this part may submit an opinion question to the residents of that city or town, by majority
4702 vote of all members of the legislative body, so that each resident of the city or town has an
4703 opportunity to express the resident's opinion on the imposition of a local sales and use tax of
4704 .1% on the transactions described in Subsection 59-12-103 (1) located within the city or town,
4705 to fund recreational and zoological facilities and botanical, cultural, and zoological
4706 organizations in that city or town.
4707 (ii) Notwithstanding Subsection (1)(a)(i), a city or town legislative body may not
4708 impose a tax under this section:

4709 (A) if the county in which the city or town is located imposes a tax under Part 7,
4710 County Option Funding for Botanical, Cultural, Recreational, and Zoological Organizations or
4711 Facilities; or
4712 (B) on the sales and uses described in Section 59-12-104 to the extent the sales and
4713 uses are exempt from taxation under Section 59-12-104 .
4714 (b) For purposes of this Subsection (1), the location of a transaction shall be
4715 determined in accordance with Sections 59-12-207.1 through 59-12-207.4 .
4716 (c) The election shall be held at a regular general election or a municipal general
4717 election, as those terms are defined in Section 20A-1-102 , and shall follow the procedures
4718 outlined in Title 11, Chapter 14, [Utah Municipal Bond] Local Government Bonding Act,
4719 except as provided in Subsection (6).
4720 (2) If the city or town legislative body determines that a majority of the city's or town's
4721 registered voters voting on the imposition of the tax have voted in favor of the imposition of
4722 the tax as prescribed in Subsection (1)(a), the city or town legislative body may impose the tax
4723 by a majority vote of all members of the legislative body.
4724 (3) The monies generated from any tax imposed under Subsection (2) shall be used for
4725 financing:
4726 (a) recreational and zoological facilities within the city or town or within the
4727 geographic area of entities that are parties to an interlocal agreement, to which the city or town
4728 is a party, providing for recreational or zoological facilities; and
4729 (b) ongoing operating expenses of botanical, cultural, and zoological organizations
4730 within the city or town or within the geographic area of entities that are parties to an interlocal
4731 agreement, to which the city or town is a party, providing for the support of botanical, cultural,
4732 or zoological organizations.
4733 (4) (a) A tax authorized under this part shall be:
4734 (i) except as provided in Subsection (4)(b), administered, collected, and enforced in
4735 accordance with:
4736 (A) the same procedures used to administer, collect, and enforce the tax under:
4737 (I) Part 1, Tax Collection; or
4738 (II) Part 2, Local Sales and Use Tax Act; and
4739 (B) Chapter 1, General Taxation Policies; and

4740 (ii) (A) levied for a period of eight years; and
4741 (B) may be reauthorized at the end of the eight-year period in accordance with this
4742 section.
4743 (b) Notwithstanding Subsection (4)(a)(i), a tax under this section is not subject to
4744 Subsections 59-12-205 (2) through (9).
4745 (5) (a) For purposes of this Subsection (5):
4746 (i) "Annexation" means an annexation to a city or town under Title 10, Chapter 2, Part
4747 4, Annexation.
4748 (ii) "Annexing area" means an area that is annexed into a city or town.
4749 (b) (i) Except as provided in Subsection (5)(c) or (d), if, on or after July 1, 2004, a city
4750 or town enacts or repeals a tax under this part, the enactment or repeal shall take effect:
4751 (A) on the first day of a calendar quarter; and
4752 (B) after a 90-day period beginning on the date the commission receives notice meeting
4753 the requirements of Subsection (5)(b)(ii) from the city or town.
4754 (ii) The notice described in Subsection (5)(b)(i)(B) shall state:
4755 (A) that the city or town will enact or repeal a tax under this part;
4756 (B) the statutory authority for the tax described in Subsection (5)(b)(ii)(A);
4757 (C) the effective date of the tax described in Subsection (5)(b)(ii)(A); and
4758 (D) if the city or town enacts the tax described in Subsection (5)(b)(ii)(A), the rate of
4759 the tax.
4760 (c) (i) Notwithstanding Subsection (5)(b)(i), for a transaction described in Subsection
4761 (5)(c)(iii), the enactment of a tax shall take effect on the first day of the first billing period:
4762 (A) that begins after the effective date of the enactment of the tax; and
4763 (B) if the billing period for the transaction begins before the effective date of the
4764 enactment of the tax under this section.
4765 (ii) Notwithstanding Subsection (5)(b)(i), for a transaction described in Subsection
4766 (5)(c)(iii), the repeal of a tax shall take effect on the first day of the last billing period:
4767 (A) that began before the effective date of the repeal of the tax; and
4768 (B) if the billing period for the transaction begins before the effective date of the repeal
4769 of the tax imposed under this section.
4770 (iii) Subsections (5)(c)(i) and (ii) apply to transactions subject to a tax under:

4771 (A) Subsection 59-12-103 (1)(b);
4772 (B) Subsection 59-12-103 (1)(c);
4773 (C) Subsection 59-12-103 (1)(d);
4774 (D) Subsection 59-12-103 (1)(e);
4775 (E) Subsection 59-12-103 (1)(f);
4776 (F) Subsection 59-12-103 (1)(g);
4777 (G) Subsection 59-12-103 (1)(h);
4778 (H) Subsection 59-12-103 (1)(i);
4779 (I) Subsection 59-12-103 (1)(j); or
4780 (J) Subsection 59-12-103 (1)(k).
4781 (d) (i) Notwithstanding Subsection (5)(b)(i), if a tax due under this chapter on a
4782 catalogue sale is computed on the basis of sales and use tax rates published in the catalogue, an
4783 enactment or repeal of a tax described in Subsection (5)(b)(i) takes effect:
4784 (A) on the first day of a calendar quarter; and
4785 (B) beginning 60 days after the effective date of the enactment or repeal under
4786 Subsection (5)(b)(i).
4787 (ii) In accordance with Title 63, Chapter 46a, Utah Administrative Rulemaking Act,
4788 the commission may by rule define the term "catalogue sale."
4789 (e) (i) Except as provided in Subsection (5)(f) or (g), if, for an annexation that occurs
4790 on or after July 1, 2004, the annexation will result in the enactment or repeal of a tax under this
4791 part for an annexing area, the enactment or repeal shall take effect:
4792 (A) on the first day of a calendar quarter; and
4793 (B) after a 90-day period beginning on the date the commission receives notice meeting
4794 the requirements of Subsection (5)(e)(ii) from the city or town that annexes the annexing area.
4795 (ii) The notice described in Subsection (5)(e)(i)(B) shall state:
4796 (A) that the annexation described in Subsection (5)(e)(i) will result in an enactment or
4797 repeal a tax under this part for the annexing area;
4798 (B) the statutory authority for the tax described in Subsection (5)(e)(ii)(A);
4799 (C) the effective date of the tax described in Subsection (5)(e)(ii)(A); and
4800 (D) the rate of the tax described in Subsection (5)(e)(ii)(A).
4801 (f) (i) Notwithstanding Subsection (5)(e)(i), for a transaction described in Subsection

4802 (5)(f)(iii), the enactment of a tax shall take effect on the first day of the first billing period:
4803 (A) that begins after the effective date of the enactment of the tax; and
4804 (B) if the billing period for the transaction begins before the effective date of the
4805 enactment of the tax under this section.
4806 (ii) Notwithstanding Subsection (5)(e)(i), for a transaction described in Subsection
4807 (5)(f)(iii), the repeal of a tax shall take effect on the first day of the last billing period:
4808 (A) that began before the effective date of the repeal of the tax; and
4809 (B) if the billing period for the transaction begins before the effective date of the repeal
4810 of the tax imposed under this section.
4811 (iii) Subsections (5)(f)(i) and (ii) apply to transactions subject to a tax under:
4812 (A) Subsection 59-12-103 (1)(b);
4813 (B) Subsection 59-12-103 (1)(c);
4814 (C) Subsection 59-12-103 (1)(d);
4815 (D) Subsection 59-12-103 (1)(e);
4816 (E) Subsection 59-12-103 (1)(f);
4817 (F) Subsection 59-12-103 (1)(g);
4818 (G) Subsection 59-12-103 (1)(h);
4819 (H) Subsection 59-12-103 (1)(i);
4820 (I) Subsection 59-12-103 (1)(j); or
4821 (J) Subsection 59-12-103 (1)(k).
4822 (g) (i) Notwithstanding Subsection (5)(e)(i), if a tax due under this chapter on a
4823 catalogue sale is computed on the basis of sales and use tax rates published in the catalogue, an
4824 enactment or repeal of a tax described in Subsection (5)(e)(i) takes effect:
4825 (A) on the first day of a calendar quarter; and
4826 (B) beginning 60 days after the effective date of the enactment or repeal under
4827 Subsection (5)(e)(i).
4828 (ii) In accordance with Title 63, Chapter 46a, Utah Administrative Rulemaking Act,
4829 the commission may by rule define the term "catalogue sale."
4830 (6) (a) Before a city or town legislative body submits an opinion question to the
4831 residents of the city or town under Subsection (1)(a)(i), the city or town legislative body shall:
4832 (i) submit to the county legislative body in which the city or town is located a written

4833 notice of the intent to submit the opinion question to the residents of the city or town; and
4834 (ii) receive from the county legislative body:
4835 (A) a written resolution passed by the county legislative body stating that the county
4836 legislative body is not seeking to impose a tax under Part 7, County Option Funding for
4837 Botanical, Cultural, Recreational, and Zoological Organizations or Facilities; or
4838 (B) a written statement that in accordance with Subsection (6)(b) the results of a county
4839 opinion question submitted to the residents of the county under Part 7, County Option Funding
4840 for Botanical, Cultural, Recreational, and Zoological Organizations or Facilities, permit the city
4841 or town legislative body to submit the opinion question to the residents of the city or town in
4842 accordance with this part.
4843 (b) (i) Within 60 days after the day the county legislative body receives from a city or
4844 town legislative body described in Subsection (6)(a) the notice of the intent to submit an
4845 opinion question to the residents of the city or town, the county legislative body shall provide
4846 the city or town legislative body:
4847 (A) the written resolution described in Subsection (6)(a)(ii)(A); or
4848 (B) written notice that the county legislative body will submit an opinion question to
4849 the residents of the county under Part 7, County Option Funding for Botanical, Cultural,
4850 Recreational, and Zoological Organizations or Facilities, for the county to impose a tax under
4851 that part.
4852 (ii) If the county legislative body provides the city or town legislative body the written
4853 notice that the county legislative body will submit an opinion question as provided in
4854 Subsection (6)(b)(i)(B), the county legislative body shall submit the opinion question by no
4855 later than, from the date the county legislative body sends the written notice, the later of:
4856 (A) a 12-month period;
4857 (B) the next regular primary election; or
4858 (C) the next regular general election.
4859 (iii) Within 30 days of the date of the canvass of the election at which the opinion
4860 question under Subsection (6)(b)(ii) is voted on, the county legislative body shall provide the
4861 city or town legislative body described in Subsection (6)(a) written results of the opinion
4862 question submitted by the county legislative body under Part 7, County Option Funding for
4863 Botanical, Cultural, Recreational, and Zoological Organizations or Facilities, indicating that:

4864 (A) (I) the city or town legislative body may not impose a tax under this part because a
4865 majority of the county's registered voters voted in favor of the county imposing the tax and the
4866 county legislative body by a majority vote approved the imposition of the tax; or
4867 (II) for at least 12 months from the date the written results are submitted to the city or
4868 town legislative body, the city or town legislative body may not submit to the county legislative
4869 body a written notice of the intent to submit an opinion question under this part because a
4870 majority of the county's registered voters voted against the county imposing the tax and the
4871 majority of the registered voters who are residents of the city or town described in Subsection
4872 (6)(a) voted against the imposition of the county tax; or
4873 (B) the city or town legislative body may submit the opinion question to the residents
4874 of the city or town in accordance with this part because although a majority of the county's
4875 registered voters voted against the county imposing the tax, the majority of the registered voters
4876 who are residents of the city or town voted for the imposition of the county tax.
4877 (c) Notwithstanding Subsection (6)(b), at any time a county legislative body may
4878 provide a city or town legislative body described in Subsection (6)(a) a written resolution
4879 passed by the county legislative body stating that the county legislative body is not seeking to
4880 impose a tax under Part 7, County Option Funding for Botanical, Cultural, Recreational, and
4881 Zoological Organizations or Facilities, which permits the city or town legislative body to
4882 submit under Subsection (1)(a)(i) an opinion question to the city's or town's residents.
4883 Section 103. Section 59-12-1503 is amended to read:
4884 59-12-1503. Opinion question election -- Imposition of tax -- Use of tax revenues
4885 -- Administration, collection, and enforcement of tax by commission -- Administrative fee
4886 -- Enactment or repeal of tax -- Annexation -- Notice.
4887 (1) (a) Beginning on or after April 1, 2004, and subject to the other provisions of this
4888 part, the county legislative body of a qualifying county may impose a sales and use tax of .25%:
4889 (i) except as provided in Subsections (1)(b) and 59-12-207.1 (7)(c), on the transactions:
4890 (A) described in Subsection 59-12-103 (1); and
4891 (B) within the county, including the cities and towns within the county;
4892 (ii) for the purposes determined by the county legislative body in accordance with
4893 Subsection (2); and
4894 (iii) in addition to any other sales and use tax authorized under this chapter.

4895 (b) Notwithstanding Subsection (1)(a)(i), a county legislative body may not impose a
4896 tax under this section on the sales and uses described in Section 59-12-104 to the extent the
4897 sales and uses are exempt from taxation under Section 59-12-104 .
4898 (c) For purposes of this Subsection (1), the location of a transaction shall be
4899 determined in accordance with Sections 59-12-207.1 through 59-12-207.4 .
4900 (2) (a) Subject to Subsection (2)(b), before obtaining the approval required by
4901 Subsection (3), a county legislative body shall adopt a resolution specifying the percentage of
4902 revenues the county will receive from the tax under this part that will be allocated to fund one
4903 or more of the following:
4904 (i) a project or service relating to a fixed guideway system:
4905 (A) for the portion of the project or service that is performed within the county; and
4906 (B) if the fixed guideway system is owned and operated by a public transit district
4907 organized under Title 17A, Chapter 2, Part 10, Utah Public Transit District Act;
4908 (ii) a project or service relating to a system for public transit:
4909 (A) for the portion of the project or service that is performed within the county; and
4910 (B) if the system for public transit is owned and operated by a public transit district
4911 organized under Title 17A, Chapter 2, Part 10, Utah Public Transit District Act; or
4912 (iii) the following relating to a state highway within the county:
4913 (A) a project beginning on or after the day on which a county legislative body imposes
4914 a tax under this part only within the county involving:
4915 (I) new construction;
4916 (II) a renovation;
4917 (III) an improvement; or
4918 (IV) an environmental study;
4919 (B) debt service on a project described in Subsections (2)(a)(iii)(A)(I) through (IV); or
4920 (C) bond issuance costs relating to a project described in Subsections (2)(a)(iii)(A)(I)
4921 through (IV).
4922 (b) (i) A county legislative body shall in the resolution required by Subsection (2)(a)
4923 allocate as required by Subsection (2)(a) 100% of the revenues the county will receive from the
4924 tax under this part.
4925 (ii) For purposes of this Subsection (2)(b), the revenues a county will receive from the

4926 tax under this part do not include amounts retained by the commission in accordance with
4927 Subsection (8).
4928 (3) (a) Before imposing a tax under this part, a county legislative body shall:
4929 (i) obtain approval from a majority of the members of the county legislative body to:
4930 (A) impose the tax; and
4931 (B) allocate the revenues the county will receive from the tax in accordance with the
4932 resolution adopted in accordance with Subsection (2); and
4933 (ii) subject to Subsection (3)(b), submit an opinion question to the county's registered
4934 voters voting on the imposition of the tax so that each registered voter has the opportunity to
4935 express the registered voter's opinion on whether a tax should be imposed under this part.
4936 (b) The opinion question required by Subsection (3)(a)(ii) shall state the allocations
4937 specified in the resolution:
4938 (i) adopted in accordance with Subsection (2); and
4939 (ii) approved by the county legislative body in accordance with Subsection (3)(a).
4940 (c) The election required by this Subsection (3) shall be held:
4941 (i) (A) at a regular general election; and
4942 (B) in accordance with the procedures and requirements of Title 20A, Election Code,
4943 governing regular general elections; or
4944 (ii) (A) at a special election called by the county legislative body;
4945 (B) only on the date of a municipal general election provided in Subsection
4946 20A-1-202 (1); and
4947 (C) in accordance with the procedures and requirements of Section 20A-1-203 .
4948 (4) (a) Subject to Subsection (8), if a county legislative body determines that a majority
4949 of the county's registered voters voting on the imposition of the tax have voted in favor of the
4950 imposition of the tax in accordance with Subsection (3), the county legislative body may
4951 impose the tax by a majority vote of all of the members of the county legislative body.
4952 (b) If a county legislative body imposes a tax under Subsection (4)(a), the revenues
4953 generated by the tax shall be:
4954 (i) allocated in accordance with the allocations specified in the resolution under
4955 Subsection (2); and
4956 (ii) expended as provided in this part.

4957 (5) If a county legislative body allocates revenues generated by the tax for a project
4958 described in Subsection (2)(a)(iii)(A), before beginning the project the county legislative body
4959 shall:
4960 (a) obtain approval from the Transportation Commission to complete the project; and
4961 (b) enter into an interlocal agreement:
4962 (i) established in accordance with Title 11, Chapter 13, Interlocal Cooperation Act;
4963 (ii) with the Department of Transportation; and
4964 (iii) to complete the project.
4965 (6) (a) If after a county legislative body imposes a tax under Subsection (4) the county
4966 legislative body seeks to change the allocation of the tax specified in the resolution under
4967 Subsection (2), the county legislative body may change the allocation of the tax by:
4968 (i) adopting a resolution in accordance with Subsection (2) specifying the percentage of
4969 revenues the county will receive from the tax under this part that will be allocated to fund one
4970 or more of the systems or projects described in Subsection (2);
4971 (ii) obtaining approval to change the allocation of the tax from a majority of the
4972 members of the county legislative body; and
4973 (iii) (A) submitting an opinion question to the county's registered voters voting on
4974 changing the allocation of the tax so that each registered voter has the opportunity to express
4975 the registered voter's opinion on whether the allocation of the tax should be changed; and
4976 (B) obtaining approval to change the allocation of the tax from a majority of the
4977 county's registered voters voting on changing the allocation of the tax.
4978 (b) (i) The opinion question required by Subsection (6)(a)(iii) shall state the allocations
4979 specified in the resolution:
4980 (A) adopted in accordance with Subsection (6)(a)(i); and
4981 (B) approved by the county legislative body in accordance with Subsection (6)(a)(ii).
4982 (ii) The election required by Subsection (6)(a)(iii) shall follow the procedures and
4983 requirements of Title 11, Chapter 14, [Utah Municipal Bond] Local Government Bonding Act.
4984 (7) (a) (i) Except as provided in Subsection (7)(a)(ii), revenues generated by a tax
4985 under this part that are allocated for a purpose described in Subsection (2)(a)(i) or (ii) shall be
4986 transmitted:
4987 (A) by the commission;

4988 (B) to the county;
4989 (C) monthly; and
4990 (D) by electronic funds transfer.
4991 (ii) Notwithstanding Subsection (7)(a)(i), a county may request that the commission
4992 transfer the revenues described in Subsection (7)(a)(i):
4993 (A) directly to a public transit district:
4994 (I) organized under Title 17A, Chapter 2, Part 10, Utah Public Transit District Act; and
4995 (II) designated by the county; and
4996 (B) by providing written notice to the commission:
4997 (I) requesting the revenues to be transferred directly to a public transit district as
4998 provided in Subsection (7)(a)(ii)(A); and
4999 (II) designating the public transit district to which the revenues are requested to be
5000 transferred.
5001 (b) Revenues generated by a tax under this part that are allocated for a purpose
5002 described in Subsection (2)(a)(iii) shall be:
5003 (i) deposited into the State Highway Projects Within Counties Fund created by Section
5004 72-2-121.1 ; and
5005 (ii) expended as provided in Section 72-2-121.1 .
5006 (8) (a) (i) Except as provided in Subsection (8)(a)(ii), the tax authorized under this part
5007 shall be administered, collected, and enforced in accordance with:
5008 (A) the same procedures used to administer, collect, and enforce the tax under:
5009 (I) Part 1, Tax Collection; or
5010 (II) Part 2, Local Sales and Use Tax Act; and
5011 (B) Chapter 1, General Taxation Policies.
5012 (ii) Notwithstanding Subsection (8)(a)(i), a tax under this part is not subject to
5013 Subsections 59-12-205 (2) through (9).
5014 (b) (i) The commission may retain an amount of tax collected under this part of not to
5015 exceed the lesser of:
5016 (A) 1.5%; or
5017 (B) an amount equal to the cost to the commission of administering this part.
5018 (ii) Any amount the commission retains under Subsection (8)(b)(i) shall be:

5019 (A) placed in the Sales and Use Tax Administrative Fees Account; and
5020 (B) used as provided in Subsection 59-12-206 (2).
5021 (9) (a) (i) Except as provided in Subsection (9)(b) or (c), if, on or after July 1, 2004, a
5022 county enacts or repeals a tax under this part, the enactment or repeal shall take effect:
5023 (A) on the first day of a calendar quarter; and
5024 (B) after a 90-day period beginning on the date the commission receives notice meeting
5025 the requirements of Subsection (9)(a)(ii) from the county.
5026 (ii) The notice described in Subsection (9)(a)(i)(B) shall state:
5027 (A) that the county will enact or repeal a tax under this part;
5028 (B) the statutory authority for the tax described in Subsection (9)(a)(ii)(A);
5029 (C) the effective date of the tax described in Subsection (9)(a)(ii)(A); and
5030 (D) if the county enacts the tax described in Subsection (9)(a)(ii)(A), the rate of the tax.
5031 (b) (i) Notwithstanding Subsection (9)(a)(i), for a transaction described in Subsection
5032 (9)(b)(iii), the enactment of a tax shall take effect on the first day of the first billing period:
5033 (A) that begins after the effective date of the enactment of the tax; and
5034 (B) if the billing period for the transaction begins before the effective date of the
5035 enactment of the tax under Subsection (1).
5036 (ii) Notwithstanding Subsection (9)(a)(i), for a transaction described in Subsection
5037 (9)(b)(iii), the repeal of a tax shall take effect on the first day of the last billing period:
5038 (A) that began before the effective date of the repeal of the tax; and
5039 (B) if the billing period for the transaction begins before the effective date of the repeal
5040 of the tax imposed under Subsection (1).
5041 (iii) Subsections (9)(b)(i) and (ii) apply to transactions subject to a tax under:
5042 (A) Subsection 59-12-103 (1)(b);
5043 (B) Subsection 59-12-103 (1)(c);
5044 (C) Subsection 59-12-103 (1)(d);
5045 (D) Subsection 59-12-103 (1)(e);
5046 (E) Subsection 59-12-103 (1)(f);
5047 (F) Subsection 59-12-103 (1)(g);
5048 (G) Subsection 59-12-103 (1)(h);
5049 (H) Subsection 59-12-103 (1)(i);

5050 (I) Subsection 59-12-103 (1)(j); or
5051 (J) Subsection 59-12-103 (1)(k).
5052 (c) (i) Notwithstanding Subsection (9)(a)(i), if a tax due under this chapter on a
5053 catalogue sale is computed on the basis of sales and use tax rates published in the catalogue, an
5054 enactment or repeal of a tax described in Subsection (9)(a)(i) takes effect:
5055 (A) on the first day of a calendar quarter; and
5056 (B) beginning 60 days after the effective date of the enactment or repeal under
5057 Subsection (9)(a)(i).
5058 (ii) In accordance with Title 63, Chapter 46a, Utah Administrative Rulemaking Act,
5059 the commission may by rule define the term "catalogue sale."
5060 (d) (i) Except as provided in Subsection (9)(e) or (f), if, for an annexation that occurs on
5061 or after July 1, 2004, the annexation will result in the enactment or repeal of a tax under this
5062 part for an annexing area, the enactment or repeal shall take effect:
5063 (A) on the first day of a calendar quarter; and
5064 (B) after a 90-day period beginning on the date the commission receives notice meeting
5065 the requirements of Subsection (9)(d)(ii) from the county that annexes the annexing area.
5066 (ii) The notice described in Subsection (9)(d)(i)(B) shall state:
5067 (A) that the annexation described in Subsection (9)(d)(i)(B) will result in an enactment
5068 or repeal of a tax under this part for the annexing area;
5069 (B) the statutory authority for the tax described in Subsection (9)(d)(ii)(A);
5070 (C) the effective date of the tax described in Subsection (9)(d)(ii)(A); and
5071 (D) the rate of the tax described in Subsection (9)(d)(ii)(A).
5072 (e) (i) Notwithstanding Subsection (9)(d)(i), for a transaction described in Subsection
5073 (9)(e)(iii), the enactment of a tax shall take effect on the first day of the first billing period:
5074 (A) that begins after the effective date of the enactment of the tax; and
5075 (B) if the billing period for the transaction begins before the effective date of the
5076 enactment of the tax under Subsection (1).
5077 (ii) Notwithstanding Subsection (9)(d)(i), for a transaction described in Subsection
5078 (9)(e)(iii), the repeal of a tax shall take effect on the first day of the last billing period:
5079 (A) that began before the effective date of the repeal of the tax; and
5080 (B) if the billing period for the transaction begins before the effective date of the repeal

5081 of the tax imposed under Subsection (1).
5082 (iii) Subsections (9)(e)(i) and (ii) apply to transactions subject to a tax under:
5083 (A) Subsection 59-12-103 (1)(b);
5084 (B) Subsection 59-12-103 (1)(c);
5085 (C) Subsection 59-12-103 (1)(d);
5086 (D) Subsection 59-12-103 (1)(e);
5087 (E) Subsection 59-12-103 (1)(f);
5088 (F) Subsection 59-12-103 (1)(g);
5089 (G) Subsection 59-12-103 (1)(h);
5090 (H) Subsection 59-12-103 (1)(i);
5091 (I) Subsection 59-12-103 (1)(j); or
5092 (J) Subsection 59-12-103 (1)(k).
5093 (f) (i) Notwithstanding Subsection (9)(d)(i), if a tax due under this chapter on a
5094 catalogue sale is computed on the basis of sales and use tax rates published in the catalogue, an
5095 enactment or repeal of a tax described in Subsection (9)(d)(i) takes effect:
5096 (A) on the first day of a calendar quarter; and
5097 (B) beginning 60 days after the effective date of the enactment or repeal under
5098 Subsection (9)(d)(i).
5099 (ii) In accordance with Title 63, Chapter 46a, Utah Administrative Rulemaking Act,
5100 the commission may by rule define the term "catalogue sale."
5101 Section 104. Section 63B-2-116 is amended to read:
5102 63B-2-116. Publication of resolution or notice -- Limitation on actions to contest
5103 legality.
5104 (1) The commission may:
5105 (a) publish any resolution it adopts under this chapter once in a newspaper having
5106 general circulation in Utah; or
5107 (b) in lieu of publishing the entire resolution, publish a notice of bonds to be issued,
5108 titled as such, containing the information required in Subsection [ 11-14-21 (3)] 11-14-316 (2).
5109 (2) (a) Any interested person, for 30 days after the date of publication, may contest:
5110 (i) the legality of the resolution;
5111 (ii) any of the bonds authorized under it; or

5112 (iii) any of the provisions made for the security and repayment of the bonds.
5113 (b) After 30 days, a person may not contest the legality of the resolution, any of the
5114 bonds authorized under it, or any of the provisions made for the security and repayment of the
5115 bonds for any cause.
5116 Section 105. Section 63B-2-216 is amended to read:
5117 63B-2-216. Publication of resolution or notice -- Limitation on actions to contest
5118 legality.
5119 (1) The commission may:
5120 (a) publish any resolution it adopts under this chapter once in a newspaper having
5121 general circulation in Utah; or
5122 (b) in lieu of publishing the entire resolution, publish a notice of bonds to be issued,
5123 titled as such, containing the information required by Subsection [ 11-14-21 (3)] 11-14-316 (2).
5124 (2) (a) Any interested person, for 30 days after the date of publication, may contest:
5125 (i) the legality of the resolution;
5126 (ii) any of the bonds authorized under it; or
5127 (iii) any of the provisions made for the security and repayment of the bonds.
5128 (b) After 30 days, a person may not contest the legality of the resolution, any of the
5129 bonds authorized under it, or any of the provisions made for the security and repayment of the
5130 bonds for any cause.
5131 Section 106. Section 63B-3-116 is amended to read:
5132 63B-3-116. Publication of resolution or notice -- Limitation on actions to contest
5133 legality.
5134 (1) The commission may:
5135 (a) publish any resolution it adopts under this chapter once in a newspaper having
5136 general circulation in Utah; or
5137 (b) in lieu of publishing the entire resolution, publish a notice of bonds to be issued,
5138 titled as such, containing the information required in Subsection [ 11-14-21 (3)] 11-14-316 (2).
5139 (2) (a) Any interested person, for 30 days after the date of publication, may contest:
5140 (i) the legality of the resolution;
5141 (ii) any of the bonds authorized under it; or
5142 (iii) any of the provisions made for the security and repayment of the bonds.

5143 (b) After 30 days, a person may not contest the legality of the resolution, any of the
5144 bonds authorized under it, or any of the provisions made for the security and repayment of the
5145 bonds for any cause.
5146 Section 107. Section 63B-3-216 is amended to read:
5147 63B-3-216. Publication of resolution or notice -- Limitation on actions to contest
5148 legality.
5149 (1) The commission may:
5150 (a) publish any resolution it adopts under this chapter once in a newspaper having
5151 general circulation in Utah; or
5152 (b) in lieu of publishing the entire resolution, publish a notice of bonds to be issued,
5153 titled as such, containing the information required by Subsection [ 11-14-21 (3)] 11-14-316 (2).
5154 (2) (a) Any interested person, for 30 days after the date of publication, may contest:
5155 (i) the legality of the resolution;
5156 (ii) any of the bonds authorized under it; or
5157 (iii) any of the provisions made for the security and repayment of the bonds.
5158 (b) After 30 days, a person may not contest the legality of the resolution, any of the
5159 bonds authorized under it, or any of the provisions made for the security and repayment of the
5160 bonds for any cause.
5161 Section 108. Section 63B-4-116 is amended to read:
5162 63B-4-116. Publication of resolution or notice -- Limitation on actions to contest
5163 legality.
5164 (1) The commission may:
5165 (a) publish any resolution it adopts under this chapter once in a newspaper having
5166 general circulation in Utah; or
5167 (b) in lieu of publishing the entire resolution, publish a notice of bonds to be issued,
5168 titled as such, containing the information required in Subsection [ 11-14-21 (3)] 11-14-316 (2).
5169 (2) (a) Any interested person, for 30 days after the date of publication, may contest:
5170 (i) the legality of the resolution;
5171 (ii) any of the bonds authorized under it; or
5172 (iii) any of the provisions made for the security and repayment of the bonds.
5173 (b) After 30 days, a person may not contest the legality of the resolution, any of the

5174 bonds authorized under it, or any of the provisions made for the security and repayment of the
5175 bonds for any cause.
5176 Section 109. Section 63B-5-116 is amended to read:
5177 63B-5-116. Publication of resolution or notice -- Limitation on actions to contest
5178 legality.
5179 (1) The commission may:
5180 (a) publish any resolution it adopts under this chapter once in a newspaper having
5181 general circulation in Utah; or
5182 (b) in lieu of publishing the entire resolution, publish a notice of bonds to be issued,
5183 titled as such, containing the information required in Subsection [ 11-14-21 (3)] 11-14-316 (2).
5184 (2) (a) Any interested person, for 30 days after the date of publication, may contest:
5185 (i) the legality of the resolution;
5186 (ii) any of the bonds authorized under it; or
5187 (iii) any of the provisions made for the security and repayment of the bonds.
5188 (b) After 30 days, a person may not contest the legality of the resolution, any of the
5189 bonds authorized under it, or any of the provisions made for the security and repayment of the
5190 bonds for any cause.
5191 Section 110. Section 63B-6-116 is amended to read:
5192 63B-6-116. Publication of resolution or notice -- Limitation on actions to contest
5193 legality.
5194 (1) The commission may:
5195 (a) publish any resolution it adopts under this chapter once in a newspaper having
5196 general circulation in Utah; or
5197 (b) in lieu of publishing the entire resolution, publish a notice of bonds to be issued,
5198 titled as such, containing the information required in Subsection [ 11-14-21 (3)] 11-14-316 (2).
5199 (2) (a) Any interested person, for 30 days after the date of publication, may contest:
5200 (i) the legality of the resolution;
5201 (ii) any of the bonds authorized under it; or
5202 (iii) any of the provisions made for the security and repayment of the bonds.
5203 (b) After 30 days, a person may not contest the legality of the resolution, any of the
5204 bonds authorized under it, or any of the provisions made for the security and repayment of the

5205 bonds for any cause.
5206 Section 111. Section 63B-6-216 is amended to read:
5207 63B-6-216. Publication of resolution or notice -- Limitation on actions to contest
5208 legality.
5209 (1) The commission may:
5210 (a) publish any resolution it adopts under this chapter once in a newspaper having
5211 general circulation in Utah; or
5212 (b) in lieu of publishing the entire resolution, publish a notice of bonds to be issued,
5213 titled as such, containing the information required by Subsection [ 11-14-21 (3)] 11-14-316 (2).
5214 (2) (a) Any interested person, for 30 days after the date of publication, may contest:
5215 (i) the legality of the resolution;
5216 (ii) any of the bonds authorized under it; or
5217 (iii) any of the provisions made for the security and repayment of the bonds.
5218 (b) After 30 days, a person may not contest the legality of the resolution, any of the
5219 bonds authorized under it, or any of the provisions made for the security and repayment of the
5220 bonds for any cause.
5221 Section 112. Section 63B-6-416 is amended to read:
5222 63B-6-416. Publication of resolution or notice -- Limitation on actions to contest
5223 legality.
5224 (1) The commission may:
5225 (a) publish any resolution it adopts under this chapter once in a newspaper having
5226 general circulation in Utah; or
5227 (b) in lieu of publishing the entire resolution, publish a notice of bonds to be issued,
5228 titled as such, containing the information required in Subsection [ 11-14-21 (3)] 11-14-316 (2).
5229 (2) (a) Any interested person, for 30 days after the date of publication, may contest:
5230 (i) the legality of the resolution;
5231 (ii) any of the bonds authorized under it; or
5232 (iii) any of the provisions made for the security and repayment of the bonds.
5233 (b) After 30 days, a person may not contest the legality of the resolution, any of the
5234 bonds authorized under it, or any of the provisions made for the security and repayment of the
5235 bonds for any cause.

5236 Section 113. Section 63B-7-116 is amended to read:
5237 63B-7-116. Publication of resolution or notice -- Limitation on actions to contest
5238 legality.
5239 (1) The commission may:
5240 (a) publish any resolution it adopts under this chapter once in a newspaper having
5241 general circulation in Utah; or
5242 (b) in lieu of publishing the entire resolution, publish a notice of bonds to be issued,
5243 titled as such, containing the information required in Subsection [ 11-14-21 (3)] 11-14-316 (2).
5244 (2) (a) Any interested person, for 30 days after the date of publication, may contest:
5245 (i) the legality of the resolution;
5246 (ii) any of the bonds authorized under it; or
5247 (iii) any of the provisions made for the security and repayment of the bonds.
5248 (b) After 30 days, a person may not contest the legality of the resolution, any of the
5249 bonds authorized under it, or any of the provisions made for the security and repayment of the
5250 bonds for any cause.
5251 Section 114. Section 63B-7-216 is amended to read:
5252 63B-7-216. Publication of resolution or notice -- Limitation on actions to contest
5253 legality.
5254 (1) The commission may:
5255 (a) publish any resolution it adopts under this chapter once in a newspaper having
5256 general circulation in Utah; or
5257 (b) in lieu of publishing the entire resolution, publish a notice of bonds to be issued,
5258 titled as such, containing the information required by Subsection [ 11-14-21 (3)] 11-14-316 (2).
5259 (2) (a) Any interested person, for 30 days after the date of publication, may contest:
5260 (i) the legality of the resolution;
5261 (ii) any of the bonds authorized under it; or
5262 (iii) any of the provisions made for the security and repayment of the bonds.
5263 (b) After 30 days, a person may not contest the legality of the resolution, any of the
5264 bonds authorized under it, or any of the provisions made for the security and repayment of the
5265 bonds for any cause.
5266 Section 115. Section 63B-7-416 is amended to read:

5267 63B-7-416. Publication of resolution or notice -- Limitation on actions to contest
5268 legality.
5269 (1) The commission may:
5270 (a) publish any resolution it adopts under this chapter once in a newspaper having
5271 general circulation in Utah; or
5272 (b) in lieu of publishing the entire resolution, publish a notice of bonds to be issued,
5273 titled as such, containing the information required in Subsection [ 11-14-21 (3)] 11-14-316 (2).
5274 (2) (a) Any interested person, for 30 days after the date of publication, may contest:
5275 (i) the legality of the resolution;
5276 (ii) any of the bonds authorized under it; or
5277 (iii) any of the provisions made for the security and repayment of the bonds.
5278 (b) After 30 days, a person may not contest the legality of the resolution, any of the
5279 bonds authorized under it, or any of the provisions made for the security and repayment of the
5280 bonds for any cause.
5281 Section 116. Section 63B-8-116 is amended to read:
5282 63B-8-116. Publication of resolution or notice -- Limitation on actions to contest
5283 legality.
5284 (1) The commission may:
5285 (a) publish any resolution it adopts under this chapter once in a newspaper having
5286 general circulation in Utah; or
5287 (b) in lieu of publishing the entire resolution, publish a notice of bonds to be issued,
5288 titled as such, containing the information required in Subsection [ 11-14-21 (3)] 11-14-316 (2).
5289 (2) (a) Any interested person, for 30 days after the date of publication, may contest:
5290 (i) the legality of the resolution;
5291 (ii) any of the bonds authorized under it; or
5292 (iii) any of the provisions made for the security and repayment of the bonds.
5293 (b) After 30 days, a person may not contest the legality of the resolution, any of the
5294 bonds authorized under it, or any of the provisions made for the security and repayment of the
5295 bonds for any cause.
5296 Section 117. Section 63B-8-216 is amended to read:
5297 63B-8-216. Publication of resolution or notice -- Limitation on actions to contest

5298 legality.
5299 (1) The commission may:
5300 (a) publish any resolution it adopts under this chapter once in a newspaper having
5301 general circulation in Utah; or
5302 (b) in lieu of publishing the entire resolution, publish a notice of bonds to be issued,
5303 titled as such, containing the information required by Subsection [ 11-14-21 (3)] 11-14-316 (2).
5304 (2) (a) Any interested person, for 30 days after the date of publication, may contest:
5305 (i) the legality of the resolution;
5306 (ii) any of the bonds authorized under it; or
5307 (iii) any of the provisions made for the security and repayment of the bonds.
5308 (b) After 30 days, a person may not contest the legality of the resolution, any of the
5309 bonds authorized under it, or any of the provisions made for the security and repayment of the
5310 bonds for any cause.
5311 Section 118. Section 63B-8-416 is amended to read:
5312 63B-8-416. Publication of resolution or notice -- Limitation on actions to contest
5313 legality.
5314 (1) The commission may:
5315 (a) publish any resolution it adopts under this chapter once in a newspaper having
5316 general circulation in Utah; or
5317 (b) in lieu of publishing the entire resolution, publish a notice of bonds to be issued,
5318 titled as such, containing the information required in Subsection [ 11-14-21 (3)] 11-14-316 (2).
5319 (2) (a) Any interested person, for 30 days after the date of publication, may contest:
5320 (i) the legality of the resolution;
5321 (ii) any of the bonds authorized under it; or
5322 (iii) any of the provisions made for the security and repayment of the bonds.
5323 (b) After 30 days, a person may not contest the legality of the resolution, any of the
5324 bonds authorized under it, or any of the provisions made for the security and repayment of the
5325 bonds for any cause.
5326 Section 119. Section 63B-9-216 is amended to read:
5327 63B-9-216. Publication of resolution or notice -- Limitation on actions to contest
5328 legality.

5329 (1) The commission may:
5330 (a) publish any resolution it adopts under this chapter once in a newspaper having
5331 general circulation in Utah; or
5332 (b) in lieu of publishing the entire resolution, publish a notice of bonds to be issued,
5333 titled as such, containing the information required by Subsection [ 11-14-21 (3)] 11-14-316 (2).
5334 (2) (a) Any interested person, for 30 days after the date of publication, may contest:
5335 (i) the legality of the resolution;
5336 (ii) any of the bonds authorized under it; or
5337 (iii) any of the provisions made for the security and repayment of the bonds.
5338 (b) After 30 days, a person may not contest the legality of the resolution, any of the
5339 bonds authorized under it, or any of the provisions made for the security and repayment of the
5340 bonds for any cause.
5341 Section 120. Section 63B-10-116 is amended to read:
5342 63B-10-116. Publication of resolution or notice -- Limitation on actions to contest
5343 legality.
5344 (1) The commission may:
5345 (a) publish any resolution it adopts under this chapter once in a newspaper having
5346 general circulation in Utah; or
5347 (b) in lieu of publishing the entire resolution, publish a notice of bonds to be issued,
5348 titled as such, containing the information required by Subsection [ 11-14-21 (3)] 11-14-316 (2).
5349 (2) (a) Any interested person, for 30 days after the date of publication, may contest:
5350 (i) the legality of the resolution;
5351 (ii) any of the bonds authorized under it; or
5352 (iii) any of the provisions made for the security and repayment of the bonds.
5353 (b) After 30 days, a person may not contest the legality of the resolution, any of the
5354 bonds authorized under it, or any of the provisions made for the security and repayment of the
5355 bonds for any cause.
5356 Section 121. Section 63B-11-116 is amended to read:
5357 63B-11-116. Publication of resolution or notice -- Limitation on actions to contest
5358 legality.
5359 (1) The commission may:

5360 (a) publish any resolution it adopts under this chapter once in a newspaper having
5361 general circulation in Utah; or
5362 (b) in lieu of publishing the entire resolution, publish a notice of bonds to be issued,
5363 titled as such, containing the information required in Subsection [ 11-14-21 (3)] 11-14-316 (2).
5364 (2) (a) Any interested person, for 30 days after the date of publication, may contest:
5365 (i) the legality of the resolution;
5366 (ii) any of the bonds authorized under it; or
5367 (iii) any of the provisions made for the security and repayment of the bonds.
5368 (b) After 30 days, a person may not contest the legality of the resolution, any of the
5369 bonds authorized under it, or any of the provisions made for the security and repayment of the
5370 bonds for any cause.
5371 Section 122. Section 63B-11-216 is amended to read:
5372 63B-11-216. Publication of resolution or notice -- Limitation on actions to contest
5373 legality.
5374 (1) The commission may:
5375 (a) publish any resolution it adopts under this chapter once in a newspaper having
5376 general circulation in Utah; or
5377 (b) in lieu of publishing the entire resolution, publish a notice of bonds to be issued,
5378 titled as such, containing the information required in Subsection [ 11-14-21 (3)] 11-14-316 (2).
5379 (2) (a) Any interested person, for 30 days after the date of publication, may contest:
5380 (i) the legality of the resolution;
5381 (ii) any of the bonds authorized under it; or
5382 (iii) any of the provisions made for the security and repayment of the bonds.
5383 (b) After 30 days, a person may not contest the legality of the resolution, any of the
5384 bonds authorized under it, or any of the provisions made for the security and repayment of the
5385 bonds for any cause.
5386 Section 123. Section 63B-11-316 is amended to read:
5387 63B-11-316. Publication of resolution or notice -- Limitation on actions to contest
5388 legality.
5389 (1) The commission may:
5390 (a) publish any resolution it adopts under this chapter once in a newspaper having

5391 general circulation in Utah; or
5392 (b) in lieu of publishing the entire resolution, publish a notice of bonds to be issued,
5393 titled as such, containing the information required by Subsection [ 11-14-21 (3)] 11-14-316 (2).
5394 (2) (a) Any interested person, for 30 days after the date of publication, may contest:
5395 (i) the legality of the resolution;
5396 (ii) any of the bonds authorized under it; or
5397 (iii) any of the provisions made for the security and repayment of the bonds.
5398 (b) After 30 days, a person may not contest the legality of the resolution, any of the
5399 bonds authorized under it, or any of the provisions made for the security and repayment of the
5400 bonds for any cause.
5401 Section 124. Section 63B-11-516 is amended to read:
5402 63B-11-516. Publication of resolution or notice -- Limitation on actions to contest
5403 legality.
5404 (1) The commission may:
5405 (a) publish any resolution it adopts under this chapter once in a newspaper having
5406 general circulation in Utah; or
5407 (b) in lieu of publishing the entire resolution, publish a notice of bonds to be issued,
5408 titled as such, containing the information required by Subsection [ 11-14-21 (3)] 11-14-316 (2).
5409 (2) (a) Any interested person, for 30 days after the date of publication, may contest:
5410 (i) the legality of the resolution;
5411 (ii) any of the bonds authorized under it; or
5412 (iii) any of the provisions made for the security and repayment of the bonds.
5413 (b) After 30 days, a person may not contest the legality of the resolution, any of the
5414 bonds authorized under it, or any of the provisions made for the security and repayment of the
5415 bonds for any cause.
5416 Section 125. Section 72-2-108 is amended to read:
5417 72-2-108. Apportionment of funds available for use on class B and class C roads
5418 -- Bonds.
5419 (1) For purposes of this section:
5420 (a) "Graveled road" means a road:
5421 (i) that is:

5422 (A) graded; and
5423 (B) drained by transverse drainage systems to prevent serious impairment of the road
5424 by surface water;
5425 (ii) that has an improved surface; and
5426 (iii) that has a wearing surface made of:
5427 (A) gravel;
5428 (B) broken stone;
5429 (C) slag;
5430 (D) iron ore;
5431 (E) shale; or
5432 (F) other material that is:
5433 (I) similar to a material described in Subsection (1)(a)(iii)(A) through (E); and
5434 (II) coarser than sand.
5435 (b) "Paved road" includes a graveled road with a chip seal surface.
5436 (c) "Road mile" means a one-mile length of road, regardless of:
5437 (i) the width of the road; or
5438 (ii) the number of lanes into which the road is divided.
5439 (d) "Weighted mileage" means the sum of the following:
5440 (i) paved road miles multiplied by five;
5441 (ii) graveled road miles multiplied by two; and
5442 (iii) all other road type road miles multiplied by one.
5443 (2) Subject to the provisions of Subsections (3) through (5), funds in the class B and
5444 class C roads account shall be apportioned among counties and municipalities in the following
5445 manner:
5446 (a) 50% in the ratio that the class B roads weighted mileage within each county and
5447 class C roads weighted mileage within each municipality bear to the total class B and class C
5448 roads weighted mileage within the state; and
5449 (b) 50% in the ratio that the population of a county or municipality bears to the total
5450 population of the state as of the last official federal census or the United States Bureau of
5451 Census estimate, whichever is most recent, except that if population estimates are not available
5452 from the United States Bureau of Census, population figures shall be derived from the estimate

5453 from the Utah Population Estimates Committee.
5454 (3) For purposes of Subsection (2)(b), "the population of a county" means:
5455 (a) the population of a county outside the corporate limits of municipalities in that
5456 county, if the population of the county outside the corporate limits of municipalities in that
5457 county is not less than 14% of the total population of that county, including municipalities; and
5458 (b) if the population of a county outside the corporate limits of municipalities in the
5459 county is less than 14% of the total population:
5460 (i) the aggregate percentage of the population apportioned to municipalities in that
5461 county shall be reduced by an amount equal to the difference between:
5462 (A) 14%; and
5463 (B) the actual percentage of population outside the corporate limits of municipalities in
5464 that county; and
5465 (ii) the population apportioned to the county shall be 14% of the total population of
5466 that county, including incorporated municipalities.
5467 (4) (a) If an apportionment under Subsection (2) to a county or municipality is less than
5468 110% of the amount apportioned to the county or municipality from the class B and class C
5469 roads account for fiscal year 1996-97, the department shall:
5470 (i) reapportion the funds under Subsection (2) to ensure that the county or municipality
5471 receives an amount equal to 110% of the amount apportioned to the county or municipality
5472 from the class B and class C roads account for fiscal year 1996-97; and
5473 (ii) decrease proportionately as provided in Subsection (4)(b) the apportionments to
5474 counties and municipalities for which the reapportionment under Subsection (4)(a)(i) does not
5475 apply.
5476 (b) The aggregate amount of the funds that the department shall decrease
5477 proportionately from the apportionments under Subsection (4)(a)(ii) is an amount equal to the
5478 aggregate amount reapportioned to counties and municipalities under Subsection (4)(a)(i).
5479 (5) (a) (i) In addition to the apportionment adjustments made under Subsection (4), a
5480 county or municipality that qualifies for reapportioned monies under Subsection (4)(a)(i) shall
5481 receive 1/3 of the percentage increase in the class B and C road account for the current fiscal
5482 year over the previous fiscal year.
5483 (ii) Any percentage increase calculated under Subsection (5)(a)(i) may not include any

5484 increases from increases in fees or tax rates.
5485 (b) The adjustment under Subsection (5)(a) shall be made in the same way as provided
5486 in Subsection (4)(a)(ii) and (b).
5487 (6) The governing body of any municipality or county may issue bonds redeemable up
5488 to a period of ten years under Title 11, Chapter 14, [Utah Municipal Bond] Local Government
5489 Bonding Act, to pay the costs of constructing, repairing, and maintaining class B or class C
5490 roads and may pledge class B or class C road funds received pursuant to this section to pay
5491 principal, interest, premiums, and reserves for the bonds.
5492 Section 126. Section 72-2-204 is amended to read:
5493 72-2-204. Loan program procedures -- Repayment.
5494 (1) A public entity may obtain an infrastructure loan from the department, upon
5495 approval by the commission, by entering into a loan contract with the department secured by
5496 legally issued bonds, notes, or other evidence of indebtedness validly issued under state law,
5497 including pledging all or any portion of a revenue source to the repayment of the loan.
5498 (2) The public entity shall repay the infrastructure loan in accordance with the loan
5499 contract from any of the following sources:
5500 (a) transportation project revenues, including special assessment revenues;
5501 (b) general funds of the public entity;
5502 (c) monies withheld under Subsection (5); or
5503 (d) any other legally available revenues.
5504 (3) An infrastructure loan contract with a public entity may provide that a portion of
5505 the proceeds of the loan may be applied to fund a reserve fund to secure the repayment of the
5506 loan.
5507 (4) Before obtaining an infrastructure loan, a county or municipality shall:
5508 (a) publish its intention to obtain an infrastructure loan at least once in accordance with
5509 the publication of notice requirements under Section [ 11-14-21 ] 11-14-316 ; and
5510 (b) adopt an ordinance or resolution authorizing the infrastructure loan.
5511 (5) (a) If a public entity fails to comply with the terms of its infrastructure loan
5512 contract, the department may seek any legal or equitable remedy to obtain compliance or
5513 payment of damages.
5514 (b) If a public entity fails to make infrastructure loan payments when due, the state

5515 shall, at the request of the department, withhold an amount of monies due to the public entity
5516 and deposit the withheld monies in the fund to pay the amounts due under the contract.
5517 (c) The department may elect when to request the withholding of monies under this
5518 Subsection (5).
5519 (6) All loan contracts, bonds, notes, or other evidence of indebtedness securing the
5520 loan contracts shall be held, collected, and accounted for in accordance with Section 63-65-4 .
5521 Section 127. Section 73-10d-4 is amended to read:
5522 73-10d-4. Notice of intention to enter privatization project -- Petition for election
5523 -- Election procedures -- Powers of political subdivision -- Public bidding laws not to
5524 apply.
5525 (1) The governing authority of any political subdivision considering entering into a
5526 privatization project agreement shall issue a notice of intention setting forth a brief summary of
5527 the agreement provisions and the time within which and place at which petitions may be filed
5528 requesting the calling of an election in the political subdivision to determine whether the
5529 agreement should be approved. The notice of intention shall specify the form of the petitions.
5530 If, within 30 days after the publication of the notice of intention, petitions are filed with the
5531 clerk, recorder, or similar officer of the political subdivision, signed by at least 5% of the
5532 qualified electors of the political subdivision (as certified by the county clerks of the respective
5533 counties within which the political subdivision is located) requesting an election be held to
5534 authorize the agreement, then the governing authority shall proceed to call and hold an election.
5535 If an adequate petition is not filed within 30 days, the governing authority may adopt a
5536 resolution so finding and may proceed to enter into the agreement.
5537 (2) If, under Subsection (1), the governing authority of a political subdivision is
5538 required to call an election to authorize an agreement, the governing authority shall adopt a
5539 resolution directing that an election be held in the political subdivision for the purpose of
5540 determining whether the political subdivision may enter into the agreement. The resolution
5541 calling the election shall be adopted, notice of the election shall be given, voting precincts shall
5542 be established, the election shall be held, voters' qualifications shall be determined, and the
5543 results shall be canvassed in the manner and subject to the conditions provided for in Title 11,
5544 Chapter 14, [Utah Municipal Bond] Local Government Bonding Act.
5545 (3) A political subdivision may, upon approval of an agreement as provided by

5546 Subsections (1) and (2) and subject to the powers and rules of the supervising agency:
5547 (a) supervise and regulate the construction, maintenance, ownership, and operation of
5548 all privatization projects within its jurisdiction or in which it has a contractual interest;
5549 (b) contract, by entry into agreements with private owner/operators for the provision
5550 within its jurisdiction of the services of privatization projects;
5551 (c) levy and collect taxes, as otherwise provided by law, and impose and collect
5552 assessments, fees, or charges for services provided by privatization projects, as appropriate,
5553 and, subject to any limitation imposed by the constitution, pledge, assign, or otherwise convey
5554 as security for the payment of its obligations under any agreements any revenues and receipts
5555 derived from any assessments, fees, or charges for services provided by privatization projects;
5556 (d) require the private owner/operator to obtain any and all licenses as appropriate
5557 under federal, state, and local law and impose other requirements which are necessary or
5558 desirable to discharge the responsibility of the political subdivision to supervise and regulate
5559 the construction, maintenance, ownership, and operation of any privatization project;
5560 (e) control the right to contract, maintain, own, and operate any privatization project
5561 and the services provided in connection with that project within its jurisdiction;
5562 (f) purchase, lease, or otherwise acquire all or any part of a privatization project;
5563 (g) with respect to the services of any privatization project, control the right to
5564 establish or regulate the rates paid by the users of the services within the jurisdiction of the
5565 political subdivision;
5566 (h) agree that the sole and exclusive right to provide the services within its jurisdiction
5567 related to privatization projects be assumed by any private owner/operator;
5568 (i) contract for the lease or purchase of land, facilities, equipment, and vehicles for the
5569 operation of privatization projects;
5570 (j) lease, sell, or otherwise convey, as permitted by state and local law, but without any
5571 requirement of competitive public bidding, land, facilities, equipment, and vehicles, previously
5572 used in connection with privatization projects, to private owner/operators; and
5573 (k) establish policies for the operation of any privatization project within its
5574 jurisdiction or with respect to which it has a contractual interest, including hours of operation,
5575 the character and kinds of services, and other rules necessary for the safety of operating
5576 personnel.

5577 (4) Any political subdivision may enter into agreements with respect to privatization
5578 projects. Agreements may contain provisions relating to, without limitation, any matter
5579 provided for in this section or consistent with the purposes of this chapter.
5580 (5) Any agreement entered into between a political subdivision and a private
5581 owner/operator for the provision of the services of a privatization project is considered an
5582 exercise of that political subdivision's business or proprietary power binding upon its
5583 succeeding governing authorities. Any agreement made by a political subdivision with a
5584 private owner/operator for payment for services provided or to be provided may not be
5585 construed to be an indebtedness or a lending of credit of the political subdivision within the
5586 meaning of any constitutional or statutory restriction.
5587 (6) The provisions of the various laws of the state and the rules or ordinances of a
5588 political subdivision which would otherwise require public bidding in respect to any matter
5589 provided for in this chapter shall have no application to that matter.
5590 Section 128. Section 73-10d-7 is amended to read:
5591 73-10d-7. Agreements by political subdivisions for privatization projects -- Joint
5592 interests.
5593 (1) Any one or more political subdivisions, or the United States or any of its agencies,
5594 may enter into long-term agreements with any person for joint or cooperative action related to
5595 the acquisition, construction, maintenance, ownership, operation, and improvement of
5596 privatization projects in accordance with the terms, conditions, and consideration provided in
5597 any long-term agreements. Any payments made by a political subdivision under a long-term
5598 agreement for joint or cooperative action may not be construed to be an indebtedness of or a
5599 lending of the credit of the political subdivision within the meaning of any constitutional or
5600 statutory restriction, and, except as required by this chapter and the constitution, no election is
5601 necessary for the authorization of any long-term agreement for joint or cooperative action.
5602 (2) Any one or more political subdivisions may construct, purchase, or otherwise
5603 acquire joint interests in any privatization project or any part of a privatization project, for
5604 common use with any private entity or other political subdivision, or may sell or lease to any
5605 other political subdivision or person a partial interest in a privatization project. Political
5606 subdivisions may finance their joint interests in privatization projects in the manner provided
5607 for and subject to Title 11, Chapter 14, [Utah Municipal Bond] Local Government Bonding

5608 Act, if otherwise eligible thereunder to finance capital improvement.
5609 Section 129. Repealer.
5610 This bill repeals:
5611 Section 11-14-1, Municipality defined -- Bond issues authorized -- Purposes -- Use
5612 of bond proceeds -- Costs allowed.
5613 Section 11-14-8, Election officials -- Filling vacancies.
5614 Section 11-14-9, Election officials -- Oaths -- Powers and duties -- Expenses of
5615 determining qualified voters.
5616 Section 11-14-12, Contest of election and legality of bonds -- Procedure.




Legislative Review Note
as of 12-7-04 8:42 AM

Based on a limited legal review, this legislation has not been determined to have a high
probability of being held unconstitutional.

Office of Legislative Research and General Counsel

Interim Committee Note
as of 12-08-04 10:39 AM

The Government Operations Interim Committee recommended this bill.