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H.B. 41

             1     

SPECIAL DISTRICT FOR POLICE

             2     
SERVICES

             3     
2005 GENERAL SESSION

             4     
STATE OF UTAH

             5     
Sponsor: Ross I. Romero

             6     
             7      LONG TITLE
             8      General Description:
             9          This bill modifies provisions relating to special districts and local districts to establish a
             10      separate process for the creation and governance of a county service area to provide
             11      extended police protection services.
             12      Highlighted Provisions:
             13          This bill:
             14          .    authorizes the creation of a county service area and a local district for extended
             15      police protection service by resolution of the legislative body of the participating
             16      county and the legislative body of participating municipalities without the necessity
             17      of voter approval under certain circumstances;
             18          .    adds extended police protection as a service that a local district may provide;
             19          .    provides for the composition of the board of trustees of a county service area for
             20      extended police protection services;
             21          .    requires the county and the municipalities included within a county service area for
             22      extended police protection to reduce their certified tax rate to offset the cost of
             23      extended police protection services;
             24          .    imputes a tax imposed by a police district to the county or municipality included
             25      within the district for purposes of the county or municipality's tax limit;
             26          .    adds police districts to provisions that provide for:
             27              .    automatic annexation to the district when an area is annexed to a municipality


             28      within the district;
             29              .    automatic withdrawal from the district when an area within the district is
             30      annexed to a municipality that is not within the district; and
             31              .    an alternate method of withdrawing an area within a municipality from the
             32      district upon resolution of the municipal legislative body and a vote of voters
             33      within the municipality; and
             34          .    makes technical and conforming changes.
             35      Monies Appropriated in this Bill:
             36          None
             37      Other Special Clauses:
             38          None
             39      Utah Code Sections Affected:
             40      AMENDS:
             41          10-2-406, as last amended by Chapters 211 and 257, Laws of Utah 2003
             42          10-2-419, as last amended by Chapter 257, Laws of Utah 2003
             43          17A-2-411, as last amended by Chapter 257, Laws of Utah 2003
             44          17B-2-202, as last amended by Chapter 257, Laws of Utah 2003
             45          17B-2-214, as last amended by Chapter 6, Laws of Utah 2003, Second Special Session
             46          17B-2-515.5, as enacted by Chapter 257, Laws of Utah 2003
             47          17B-2-601, as last amended by Chapter 257, Laws of Utah 2003
             48          17B-2-603.5, as enacted by Chapter 257, Laws of Utah 2003
             49          59-2-924, as last amended by Chapter 122, Laws of Utah 2003
             50     
             51      Be it enacted by the Legislature of the state of Utah:
             52          Section 1. Section 10-2-406 is amended to read:
             53           10-2-406. Notice of certification -- Publishing and providing notice of petition.
             54          (1) After receipt of the notice of certification from the city recorder or town clerk under
             55      Subsection 10-2-405 (2)(c)(i), the municipal legislative body shall:
             56          (a) (i) publish a notice at least once a week for three successive weeks, beginning no
             57      later than ten days after receipt of the notice of certification, in a newspaper of general
             58      circulation within:


             59          (A) the area proposed for annexation; and
             60          (B) the unincorporated area within 1/2 mile of the area proposed for annexation; or
             61          (ii) if there is no newspaper of general circulation within those areas, post written
             62      notices in conspicuous places within those areas that are most likely to give notice to residents
             63      within those areas; and
             64          (b) within 20 days of receipt of the notice of certification under Subsection 10-2-405 (2)
             65      (c)(i), mail written notice to each affected entity.
             66          (2) (a) The notice under Subsections (1)(a) and (b) shall:
             67          (i) state that a petition has been filed with the municipality proposing the annexation of
             68      an area to the municipality;
             69          (ii) state the date of the municipal legislative body's receipt of the notice of certification
             70      under Subsection 10-2-405 (2)(c)(i);
             71          (iii) describe the area proposed for annexation in the annexation petition;
             72          (iv) state that the complete annexation petition is available for inspection and copying
             73      at the office of the city recorder or town clerk;
             74          (v) state in conspicuous and plain terms that the municipality may grant the petition
             75      and annex the area described in the petition unless, within the time required under Subsection
             76      10-2-407 (2)(a)(i)(A), a written protest to the annexation petition is filed with the commission
             77      and a copy of the protest delivered to the city recorder or town clerk of the proposed annexing
             78      municipality;
             79          (vi) state the address of the commission or, if a commission has not yet been created in
             80      the county, the county clerk, where a protest to the annexation petition may be filed;
             81          (vii) state that the area proposed for annexation to the municipality will also
             82      automatically be annexed to a local district providing fire protection, paramedic, and
             83      emergency services or extended police protection service, as the case may be, as provided in
             84      Section 17B-2-515.5 , if:
             85          (A) the proposed annexing municipality is entirely within the boundaries of a local
             86      district:
             87          (I) that provides, as the case may be:
             88          (Aa) fire protection, paramedic, and emergency services; [and] or
             89          (Bb) extended police protection service; and


             90          (II) in the creation of which an election was not required because of Subsection
             91      17B-2-214 (3)(c); and
             92          (B) the area proposed to be annexed to the municipality is not already within the
             93      boundaries of the local district; and
             94          (viii) state that the area proposed for annexation to the municipality will be
             95      automatically withdrawn from a local district providing fire protection, paramedic, and
             96      emergency services or extended police protection service, as the case may be, as provided in
             97      Subsection 17B-2-601 (2), if:
             98          (A) the petition proposes the annexation of an area that is within the boundaries of a
             99      local district:
             100          (I) that provides, as the case may be:
             101          (Aa) fire protection, paramedic, and emergency services; [and] or
             102          (Bb) extended police protection service; and
             103          (II) in the creation of which an election was not required because of Subsection
             104      17B-2-214 (3)(c); and
             105          (B) the proposed annexing municipality is not within the boundaries of the local
             106      district.
             107          (b) The statement required by Subsection (2)(a)(v) shall state the deadline for filing a
             108      written protest in terms of the actual date rather than by reference to the statutory citation.
             109          (c) In addition to the requirements under Subsection (2)(a), a notice under Subsection
             110      (1)(a) for a proposed annexation of an area within a county of the first class shall include a
             111      statement that a protest to the annexation petition may be filed with the commission by
             112      property owners if it contains the signatures of the owners of private real property that:
             113          (i) is located in the unincorporated area within 1/2 mile of the area proposed for
             114      annexation;
             115          (ii) covers at least 25% of the private land area located in the unincorporated area
             116      within 1/2 mile of the area proposed for annexation; and
             117          (iii) is equal in value to at least 15% of all real property located in the unincorporated
             118      area within 1/2 mile of the area proposed for annexation.
             119          Section 2. Section 10-2-419 is amended to read:
             120           10-2-419. Boundary adjustment -- Notice and hearing -- Protest.


             121          (1) The legislative bodies of two or more municipalities having common boundaries
             122      may adjust their common boundaries as provided in this section.
             123          (2) (a) The legislative body of each municipality intending to adjust a boundary that is
             124      common with another municipality shall:
             125          (i) adopt a resolution indicating the intent of the municipal legislative body to adjust a
             126      common boundary;
             127          (ii) hold a public hearing on the proposed adjustment no less than 60 days after the
             128      adoption of the resolution under Subsection (2)(a)(i); and
             129          (iii) (A) publish notice at least once a week for three successive weeks in a newspaper
             130      of general circulation within the municipality; or
             131          (B) if there is no newspaper of general circulation within the municipality, post at least
             132      one notice per 1,000 population in places within the municipality that are most likely to give
             133      notice to residents of the municipality.
             134          (b) The notice required under Subsection (2)(a)(iii) shall:
             135          (i) state that the municipal legislative body has adopted a resolution indicating the
             136      municipal legislative body's intent to adjust a boundary that the municipality has in common
             137      with another municipality;
             138          (ii) describe the area proposed to be adjusted;
             139          (iii) state the date, time, and place of the public hearing required under Subsection
             140      (2)(a)(ii);
             141          (iv) state in conspicuous and plain terms that the municipal legislative body will adjust
             142      the boundaries unless, at or before the public hearing under Subsection (2)(a)(ii), written
             143      protests to the adjustment are filed by the owners of private real property that:
             144          (A) is located within the area proposed for adjustment;
             145          (B) covers at least 25% of the total private land area within the area proposed for
             146      adjustment; and
             147          (C) is equal in value to at least 15% of the value of all private real property within the
             148      area proposed for adjustment; and
             149          (v) state that the area that is the subject of the boundary adjustment will, as provided in
             150      Section 17B-2-515.5 and because of the boundary adjustment, be automatically annexed to a
             151      local district providing fire protection, paramedic, and emergency services[, as provided in


             152      Section 17B-2-515.5 ] or extended police protection service, as the case may be, if:
             153          (A) the municipality to which the area is being added because of the boundary
             154      adjustment is entirely within the boundaries of a local district:
             155          (I) that provides, as the case may be:
             156          (Aa) fire protection, paramedic, and emergency services; [and] or
             157          (Bb) extended police protection service; and
             158          (II) in the creation of which an election was not required because of Subsection
             159      17B-2-214 (3)(c); and
             160          (B) the municipality from which the area is being taken because of the boundary
             161      adjustment is not within the boundaries of the local district; and
             162          (vi) state that the area proposed for annexation to the municipality will, as provided in
             163      Subsection 17B-2-601 (2), be automatically withdrawn from a local district providing fire
             164      protection, paramedic, and emergency services[, as provided in Subsection 17B-2-601 (2)] or
             165      extended police protection service, as the case may be, if:
             166          (A) the municipality to which the area is being added because of the boundary
             167      adjustment is not within the boundaries of a local district:
             168          (I) that provides, as the case may be:
             169          (Aa) fire protection, paramedic, and emergency services; [and] or
             170          (Bb) extended police protection service; and
             171          (II) in the creation of which an election was not required because of Subsection
             172      17B-2-214 (3)(c); and
             173          (B) the municipality from which the area is being taken because of the boundary
             174      adjustment is entirely within the boundaries of the local district.
             175          (c) The first publication of the notice required under Subsection (2)(a)(iii)(A) shall be
             176      within 14 days of the municipal legislative body's adoption of a resolution under Subsection
             177      (2)(a)(i).
             178          (3) Upon conclusion of the public hearing under Subsection (2)(a)(ii), the municipal
             179      legislative body may adopt an ordinance adjusting the common boundary unless, at or before
             180      the hearing under Subsection (2)(a)(ii), written protests to the adjustment have been filed with
             181      the city recorder or town clerk, as the case may be, by the owners of private real property that:
             182          (a) is located within the area proposed for adjustment;


             183          (b) covers at least 25% of the total private land area within the area proposed for
             184      adjustment; and
             185          (c) is equal in value to at least 15% of the value of all private real property within the
             186      area proposed for adjustment.
             187          (4) An ordinance adopted under Subsection (3) becomes effective when each
             188      municipality involved in the boundary adjustment has adopted an ordinance under Subsection
             189      (3).
             190          Section 3. Section 17A-2-411 is amended to read:
             191           17A-2-411. Board of trustees -- Selection procedures -- Surety bonds -- Other
             192      provisions applicable -- Board membership for certain service areas providing fire
             193      protection, paramedic, and emergency services or extended police protection service.
             194          (1) Each service area authorized under this part shall be governed by a board of
             195      trustees.
             196          (2) (a) Except as provided in [Subsection] Subsections (11) and (12), upon the creation
             197      of a county service area, the county legislative body may adopt an ordinance declaring that the
             198      county legislative body of the county shall act as the trustees of the service area.
             199          (b) Upon passage of the ordinance, the county legislative body of the county shall act
             200      as trustees of the service area with all the powers, authority, and responsibility vested in the
             201      trustees under this part.
             202          (c) (i) The county legislative body, when acting as trustees, may use any existing
             203      county offices, officers, or employees for the purposes of the service area.
             204          (ii) The county legislative body shall charge costs of those services to the service area
             205      and require them to be paid to the county treasurer for the general fund of the county.
             206          (3) Except as provided in [Subsection] Subsections (11) and (12), at any time after the
             207      creation of a board of trustees as provided in Subsection (1), if no elected board has been
             208      established as provided in this section, the county legislative body of the county in which the
             209      service area is located may:
             210          (a) by ordinance, delegate its powers to an appointed or elected board of trustees as
             211      provided in Chapter 1, Part 3, Special District Board Selection Procedures; and
             212          (b) provide for the appointment or election of the board by following the procedures
             213      and requirements of Chapter 1, Part 3, Special District Board Selection Procedures.


             214          (4) Except as provided in [Subsection] Subsections (11) and (12), at any time after the
             215      creation of a board of trustees as provided in Subsections (2) and (3), the county legislative
             216      body shall hold an election for trustees by following the procedures and requirements of
             217      Chapter 1, Part 3, Special District Board Selection Procedures, if:
             218          (a) the county legislative body receives a petition requesting that an election for
             219      trustees be held that is:
             220          (i) signed by at least 10% of persons eligible to vote in an election in a service area
             221      authorized under this part; and
             222          (ii) filed with the county legislative body at least 30 days before the date set for a bond
             223      election or 90 days before the date set for any municipal election; or
             224          (b) territory located within a municipality is annexed into the county service area under
             225      Title 17B, Chapter 2, Part 5, Annexation.
             226          (5) (a) If there is no elected board of trustees at the time of the first bond election,
             227      trustees shall be elected in conjunction with that bond election, except as provided in
             228      [Subsection] Subsections (11) and (12).
             229          (b) Candidates for election to the board of trustees shall be taxpayers and qualified
             230      voters in the service area.
             231          (c) At any time within 30 days after the county legislative body has called a bond
             232      election, but not less than 15 days before the day of election, any person who is qualified to
             233      vote in the service area may file a signed statement with the county clerk announcing the
             234      person's candidacy to be one of the first elected trustees of the service area.
             235          (d) The board of trustees shall provide a ballot separate from the bond ballot that
             236      contains the names of the candidates and blanks in which the voters may write in additional
             237      names.
             238          (e) A voter at the election may vote for the number of trustee positions to be filled.
             239          (f) The persons receiving the highest number of votes at the election are members of
             240      the board of trustees.
             241          (6) (a) Each member of the board of trustees may vote on all questions, orders,
             242      resolutions, and ordinances coming before the board.
             243          (b) Notwithstanding Section 17B-2-404 , if the county legislative body acts as the board
             244      of trustees, no compensation may be paid to them as trustees.


             245          (c) Each trustee who is also a member of the county legislative body shall take the oath
             246      of office and shall give the bond that is required by law for members of the county legislative
             247      body.
             248          (7) All qualified voters in the service area may vote in elections to select trustees and in
             249      elections to approve the issuance of bonds.
             250          (8) Following the election or appointment of the first trustees, each elected trustee shall
             251      be elected according to the procedures and requirements of Chapter 1, Part 3, Special District
             252      Board Selection Procedures.
             253          (9) Each vacancy of an elected trustee in office shall be filled according to the
             254      procedures and requirements of Chapter 1, Part 3, Special District Board Selection Procedures.
             255          (10) (a) Except as provided in [Subsection] Subsections (11) and (12), the provisions
             256      of Title 17B, Chapter 2, Part 4, Board of Trustees, apply to each county service area to the
             257      same extent as if the county service area were a local district under Title 17B, Chapter 2, Local
             258      Districts.
             259          (b) (i) If a change in the number of board of trustees members is necessary to comply
             260      with the requirements of Subsection 17B-2-402 (1), the board of trustees may by majority vote,
             261      notwithstanding Subsection 17B-2-402 (3), change the number of board members to the next
             262      odd number higher or lower than the number of current board members.
             263          (ii) If a change under Subsection (10)(b)(i) decreases the number of board members,
             264      the change may not take effect until the expiration of the term of the member whose term next
             265      expires.
             266          (iii) If a change in the number of board members necessitated by Subsection
             267      17B-2-402 (1) would cause the district to violate a provision of bonds issued by the district, the
             268      number of board members may be modified to the extent necessary to avoid a violation.
             269          (c) (i) If a change in the expiration date of the term of a board of trustees member is
             270      necessary to comply with the requirements of Subsection 17B-2-403 (1), the term of each board
             271      member whose term expires on a day other than the first Monday in January shall be extended
             272      to the first Monday in January after the normal expiration date next following the special
             273      district election date under Section 17A-1-305 .
             274          (ii) If a change in the length of the term of a board of trustees member is necessary to
             275      comply with the requirements of Subsection 17B-2-403 (2), the change may not take effect until


             276      the expiration of the term of the member whose term length is to be changed.
             277          (11) (a) This Subsection (11) applies to a county service area created on or after May 5,
             278      2003 if:
             279          (i) the county service area was created to provide fire protection, paramedic, and
             280      emergency services; and
             281          (ii) in the creation of the county service area, an election was not required under
             282      Subsection 17B-2-214 (3)(c).
             283          (b) (i) Each county whose unincorporated area is partially or fully included within the
             284      county service area, whether in conjunction with the creation of the county service area or by
             285      later annexation, shall appoint three members to the board of trustees.
             286          (ii) Each municipality whose area is included within the county service area, whether
             287      in conjunction with the creation of the county service area or by later annexation, shall appoint
             288      one member to the board of trustees.
             289          (iii) Each member appointed by a county under Subsection (11)(b)(i) shall be an
             290      elected official of the appointing county, and each member appointed by a municipality under
             291      Subsection (11)(b)(ii) shall be an elected official of the appointing municipality.
             292          (c) The number of members of a board of trustees of a county service area to which this
             293      Subsection (11) applies shall be the number resulting from application of Subsection (11)(b).
             294          (d) An employee of the county service area may not serve as a member of the board of
             295      trustees.
             296          (12) (a) This Subsection (12) applies to each county service area created on or after
             297      May 2, 2005 if:
             298          (i) the county service area was created to provide extended police protection service;
             299      and
             300          (ii) in the creation of the county service area, an election was not required under
             301      Subsection 17B-2-214 (3)(c).
             302          (b) (i) The county whose unincorporated area is partially or fully included within the
             303      county service area shall appoint to the board of trustees:
             304          (A) if the county has a population that does not exceed 50,000, one member who shall
             305      be:
             306          (I) in a county operating under the county executive-council form of government under


             307      Section 17-52-504 , the county executive; or
             308          (II) in any other county, a member of the county commission or council;
             309          (B) if the county has a population over 50,000 but not over 100,000, two members who
             310      shall be:
             311          (I) in a county operating under the county executive-council form of government under
             312      Section 17-52-504 , the county executive and a member of the county council; or
             313          (II) in any other county, two members of the county commission or council;
             314          (C) if the county has a population over 100,000 but not over 150,000, three members
             315      who shall be:
             316          (I) in a county operating under the county executive-council form of government under
             317      Section 17-52-504 , the county executive and two members of the county council; or
             318          (II) in any other county, three members of the county commission or council; and
             319          (D) if the county has a population over 150,000, four members who shall be:
             320          (I) in a county operating under the county executive-council form of government under
             321      Section 17-52-504 , the county executive and three members of the county council;
             322          (II) in a county operating under a county commission form of government under
             323      Section 17-52-501 or a council-manager form of government under Section 17-52-505 with a
             324      three-member council, the three commission or council members, as the case may be, and
             325      another elected county official chosen by the commission or council; or
             326          (III) in any other county, four members of the county commission or council.
             327          (ii) Each municipality whose area is included within the county service area, whether
             328      in conjunction with the creation of the county service area or by later annexation, shall appoint
             329      to the board of trustees:
             330          (A) one member, if the municipality has a population that does not exceed 50,000, who
             331      shall be the mayor;
             332          (B) two members, if the municipality has a population over 50,000 but not over
             333      100,000, who shall be the mayor and a member of the municipal council;
             334          (C) three members, if the municipality has a population over 100,000 but not over
             335      150,000, who shall be the mayor and two members of the municipal council; and
             336          (D) four members, if the municipality has a population over 150,000, who shall be the
             337      mayor and three members of the municipal council.


             338          (c) The number of members of a board of trustees of a county service area to which this
             339      Subsection (12) applies shall be the number resulting from application of Subsection (12)(b).
             340          (d) An employee of the county service area may not serve as a member of the board of
             341      trustees.
             342          Section 4. Section 17B-2-202 is amended to read:
             343           17B-2-202. Local district may be created -- Services that may be provided --
             344      Limitations -- Name.
             345          (1) A local district may be created as provided in this part to provide within its
             346      boundaries service consisting of:
             347          (a) the operation of an airport;
             348          (b) the operation of a cemetery;
             349          (c) the operation of a system for the generation or distribution of electricity;
             350          (d) the operation of a system for the transmission of natural or manufactured gas that
             351      is:
             352          (i) connected to a gas plant, as defined in Section 54-2-1 , of a gas corporation, as
             353      defined in Section 54-2-1 , that is regulated under Section 54-4-1 ; and
             354          (ii) to be used to facilitate gas utility service within the district if such gas utility
             355      service is not available within the district prior to the acquisition or construction of such a
             356      system;
             357          (e) fire protection, paramedic, and emergency services;
             358          (f) garbage collection and disposal;
             359          (g) health care;
             360          (h) the operation of a library;
             361          (i) abatement or control of mosquitos and other insects;
             362          (j) the operation of parks or recreation facilities;
             363          (k) the operation of a sewage system;
             364          (l) street lighting;
             365          (m) the construction and maintenance of curb, gutter, and sidewalk;
             366          (n) transportation;
             367          (o) the operation of a system for the control of storm or flood waters;
             368          (p) the operation of an irrigation water system;


             369          (q) the operation of a culinary water system; [or]
             370          (r) the underground installation of an electric utility line or the conversion to
             371      underground of an existing electric utility line[.]; or
             372          (s) extended police protection.
             373          (2) For purposes of this section:
             374          (a) "Operation" means all activities involved in providing the indicated service
             375      including acquisition and ownership of property reasonably necessary to provide the indicated
             376      service and acquisition, construction, and maintenance of facilities and equipment reasonably
             377      necessary to provide the indicated service.
             378          (b) "System" means the aggregate of interrelated components that combine together to
             379      provide the indicated service including:
             380          (i) for a sewage system, collection and treatment; and
             381          (ii) for an irrigation or culinary water system, collection, retention, treatment, and
             382      distribution to either the end user or another that in turn distributes to the end user.
             383          (3) (a) Except as provided in Subsection (3)(b), a local district may be created to
             384      provide and may after its creation provide no more than two of the services listed in Subsection
             385      (1).
             386          (b) Notwithstanding Subsection (3)(a), a local district may be created to provide and
             387      may after its creation provide services consisting of:
             388          (i) the operation of some or all of the components of a sewage system;
             389          (ii) the operation of some or all of the components of an irrigation water system; and
             390          (iii) the operation of some or all of the components of a culinary water system.
             391          (4) (a) Except as provided in Subsection (4)(b), a local district may not be created to
             392      provide and may not after its creation provide to an area the same service already being
             393      provided to that area by another political subdivision.
             394          (b) For purposes of Subsection (4)(a), a local district does not provide the same service
             395      as another political subdivision if it operates a component of a system that is different from a
             396      component operated by another political subdivision but within the same:
             397          (i) sewage system;
             398          (ii) irrigation water system; or
             399          (iii) culinary water system.


             400          (5) Except for a local district in the creation of which an election is not required under
             401      Subsection 17B-2-214 (3)(c), the area of a local district may include all or part of the
             402      unincorporated area of one or more counties and all or part of one or more municipalities.
             403          (6) The name of a local district:
             404          (a) may include words descriptive of the type of service provided by the local district;
             405      and
             406          (b) may not include the name of a county or municipality.
             407          Section 5. Section 17B-2-214 is amended to read:
             408           17B-2-214. Election -- Exceptions.
             409          (1) (a) Except as provided in Subsection (3) and in Subsection 17B-2-213 (2)(a), an
             410      election on the question of whether the local district should be created shall be held by:
             411          (i) if the proposed local district is located entirely within a single county, the
             412      responsible clerk; or
             413          (ii) except as provided under Subsection (1)(b), if the proposed local district is located
             414      within more than one county, the clerk of each county in which part of the proposed local
             415      district is located, in cooperation with the responsible clerk.
             416          (b) Notwithstanding Subsection (1)(a)(ii), if the proposed local district is located
             417      within more than one county and the only area of a county that is included within the proposed
             418      local district is located within a single municipality, the election for that area shall be held by
             419      the municipal clerk or recorder, in cooperation with the responsible clerk.
             420          (2) Each election under Subsection (1) shall be held at the next special or regular
             421      general election date that is:
             422          (a) for an election pursuant to a property owner or registered voter petition, more than
             423      45 days after certification of the petition under Subsection 17B-2-209 (3)(b)(i); or
             424          (b) for an election pursuant to a resolution, more than 60 days after the latest hearing
             425      required under Section 17B-2-210 .
             426          (3) The election requirement of Subsection (1) does not apply to:
             427          (a) [to] a petition filed under Subsection 17B-2-203 (1)(a) if it contains the signatures of
             428      the owners of private real property that:
             429          (i) is located within the proposed local district;
             430          (ii) covers at least 67% of the total private land area within the proposed local district


             431      as a whole and within each applicable area; and
             432          (iii) is equal in value to at least 50% of the value of all private real property within the
             433      proposed local district as a whole and within each applicable area;
             434          (b) [to] a petition filed under Subsection 17B-2-203 (1)(b) if it contains the signatures
             435      of registered voters residing within the proposed local district as a whole and within each
             436      applicable area, equal in number to at least 67% of the number of votes cast in the proposed
             437      local district as a whole and in each applicable area, respectively, for the office of governor at
             438      the last general election prior to the filing of the petition; or
             439          (c) [to] a resolution [adopted] under Subsection 17B-2-203 (1)(c) [on or after May 5,
             440      2003] that:
             441          (i) (A) proposes the creation of a local district to provide fire protection, paramedic,
             442      and emergency services, if the proposed local district includes a majority of the unincorporated
             443      area of one or more counties[.]; and
             444          (B) was adopted on or after May 5, 2003; or
             445          (ii) (A) proposes the creation of a local district to provide extended police protection
             446      service, if the proposed local district includes:
             447          (I) a majority of the unincorporated area of a single county; and
             448          (II) no area of any other county, unless that area is entirely within a municipality whose
             449      boundaries are included in the local district and a majority of whose land area is located within
             450      the county whose unincorporated area is included in the local district; and
             451          (B) was adopted on or after May 2, 2005.
             452          (4) (a) If the proposed local district is located in more than one county, the responsible
             453      clerk shall coordinate with the clerk of each other county and the clerk or recorder of each
             454      municipality involved in an election under Subsection (1) so that the election is held on the
             455      same date and in a consistent manner in each jurisdiction.
             456          (b) The clerk of each county and the clerk or recorder of each municipality involved in
             457      an election under Subsection (1) shall cooperate with the responsible clerk in holding the
             458      election.
             459          (c) Except as otherwise provided in this part, each election under Subsection (1) shall
             460      be governed by Title 20A, Election Code.
             461          Section 6. Section 17B-2-515.5 is amended to read:


             462           17B-2-515.5. Automatic annexation to a district providing fire protection,
             463      paramedic, and emergency services.
             464          (1) An area outside the boundaries of a local district that is annexed to a municipality
             465      or added to a municipality by a boundary adjustment under Title 10, Chapter 2, Part 4,
             466      Annexation, is automatically annexed to the local district if:
             467          (a) the local district provides:
             468          (i) fire protection, paramedic, and emergency services; or
             469          (ii) extended police protection service;
             470          (b) an election for the creation of the local district was not required because of
             471      Subsection 17B-2-214 (3)(c); and
             472          (c) before the municipal annexation or boundary adjustment, the entire municipality
             473      that is annexing the area or adding the area by boundary adjustment was included within the
             474      local district.
             475          (2) The effective date of an annexation under this section is governed by Subsection
             476      17B-2-514 [(2)(b)(iv)](3)(b).
             477          Section 7. Section 17B-2-601 is amended to read:
             478           17B-2-601. Withdrawal of area from local district -- Automatic withdrawal in
             479      certain circumstances -- Definitions.
             480          (1) An area within the boundaries of a local district may be withdrawn from the local
             481      district as provided in this part.
             482          (2) (a) An area within the boundaries of a local district is automatically withdrawn
             483      from the local district by the annexation of the area to a municipality or the adding of the area
             484      to a municipality by boundary adjustment under Title 10, Chapter 2, Part 4, Annexation, if:
             485          (i) the local district provides:
             486          (A) fire protection, paramedic, and emergency services; or
             487          (B) extended police protection service;
             488          (ii) an election for the creation of the local district was not required because of
             489      Subsection 17B-2-214 (3)(c); and
             490          (iii) before annexation or boundary adjustment, the boundaries of the local district do
             491      not include any of the annexing municipality.
             492          (b) The effective date of a withdrawal under this Subsection (2) is governed by


             493      Subsection 17B-2-610 (1)(b).
             494          (3) In addition to those definitions in Section 17B-2-101 , as used in this part,
             495      "receiving entity" means an entity that will, following a withdrawal, provide to the withdrawn
             496      area the service previously provided by the local district.
             497          Section 8. Section 17B-2-603.5 is amended to read:
             498           17B-2-603.5. Withdrawal of municipality in certain districts providing fire
             499      protection, paramedic, and emergency services.
             500          (1) (a) The process to withdraw an area from a local district may be initiated by a
             501      resolution adopted by the legislative body of a municipality that is entirely within the
             502      boundaries of a local district:
             503          (i) that provides:
             504          (A) fire protection, paramedic, and emergency services; [and] or
             505          (B) extended police protection service; and
             506          (ii) in the creation of which an election was not required because of Subsection
             507      17B-2-214 (3)(c).
             508          (b) Within ten days after adopting a resolution under Subsection (1)(a), the municipal
             509      legislative body shall submit to the board of trustees of the local district written notice of the
             510      adoption of the resolution, accompanied by a copy of the resolution.
             511          (2) If a resolution is adopted under Subsection (1)(a), the municipal legislative body
             512      shall hold an election at the next municipal general election that is more than 60 days after
             513      adoption of the resolution on the question of whether the municipality should withdraw from
             514      the local district.
             515          (3) If a majority of those voting on the question of withdrawal at an election held under
             516      Subsection (2) vote in favor of withdrawal, the municipality shall be withdrawn from the local
             517      district.
             518          (4) (a) Within ten days after the canvass of an election at which a withdrawal under this
             519      section is submitted to voters, the municipal legislative body shall send written notice to the
             520      board of the local district from which the municipality is proposed to withdraw.
             521          (b) Each notice under Subsection (4)(a) shall:
             522          (i) state the results of the withdrawal election; and
             523          (ii) if the withdrawal was approved by voters, be accompanied by a map or legal


             524      description of the area to be withdrawn, adequate for purposes of the county assessor and
             525      recorder.
             526          (5) The effective date of a withdrawal under this section is governed by Subsection
             527      17B-2-610 (1)(b).
             528          Section 9. Section 59-2-924 is amended to read:
             529           59-2-924. Report of valuation of property to county auditor and commission --
             530      Transmittal by auditor to governing bodies -- Certified tax rate -- Rulemaking authority
             531      -- Adoption of tentative budget.
             532          (1) (a) Before June 1 of each year, the county assessor of each county shall deliver to
             533      the county auditor and the commission the following statements:
             534          (i) a statement containing the aggregate valuation of all taxable property in each taxing
             535      entity; and
             536          (ii) a statement containing the taxable value of any additional personal property
             537      estimated by the county assessor to be subject to taxation in the current year.
             538          (b) The county auditor shall, on or before June 8, transmit to the governing body of
             539      each taxing entity:
             540          (i) the statements described in Subsections (1)(a)(i) and (ii);
             541          (ii) an estimate of the revenue from personal property;
             542          (iii) the certified tax rate; and
             543          (iv) all forms necessary to submit a tax levy request.
             544          (2) (a) (i) The "certified tax rate" means a tax rate that will provide the same ad
             545      valorem property tax revenues for a taxing entity as were budgeted by that taxing entity for the
             546      prior year.
             547          (ii) For purposes of this Subsection (2), "ad valorem property tax revenues" do not
             548      include:
             549          (A) collections from redemptions;
             550          (B) interest; and
             551          (C) penalties.
             552          (iii) Except as provided in Subsection (2)(a)(v), the certified tax rate shall be calculated
             553      by dividing the ad valorem property tax revenues budgeted for the prior year by the taxing
             554      entity by the taxable value established in accordance with Section 59-2-913 .


             555          (iv) (A) In accordance with Title 63, Chapter 46a, Utah Administrative Rulemaking
             556      Act, the commission shall make rules determining the calculation of ad valorem property tax
             557      revenues budgeted by a taxing entity.
             558          (B) For purposes of Subsection (2)(a)(iv)(A), ad valorem property tax revenues
             559      budgeted by a taxing entity shall be calculated in the same manner as budgeted property tax
             560      revenues are calculated for purposes of Section 59-2-913 .
             561          (v) The certified tax rates for the taxing entities described in this Subsection (2)(a)(v)
             562      shall be calculated as follows:
             563          (A) except as provided in Subsection (2)(a)(v)(B), for new taxing entities the certified
             564      tax rate is zero;
             565          (B) for each municipality incorporated on or after July 1, 1996, the certified tax rate is:
             566          (I) in a county of the first, second, or third class, the levy imposed for municipal-type
             567      services under Sections 17-34-1 and 17-36-9 ; and
             568          (II) in a county of the fourth, fifth, or sixth class, the levy imposed for general county
             569      purposes and such other levies imposed solely for the municipal-type services identified in
             570      Section 17-34-1 and Subsection 17-36-3 (22);
             571          (C) for debt service voted on by the public, the certified tax rate shall be the actual levy
             572      imposed by that section, except that the certified tax rates for the following levies shall be
             573      calculated in accordance with Section 59-2-913 and this section:
             574          (I) school leeways provided for under Sections 11-2-7 , 53A-16-110 , 53A-17a-125 ,
             575      53A-17a-127 , 53A-17a-134 , 53A-17a-143 , 53A-17a-145 , and 53A-21-103 ; and
             576          (II) levies to pay for the costs of state legislative mandates or judicial or administrative
             577      orders under Section 59-2-906.3 .
             578          (vi) (A) A judgment levy imposed under Section 59-2-1328 or Section 59-2-1330 shall
             579      be established at that rate which is sufficient to generate only the revenue required to satisfy
             580      one or more eligible judgments, as defined in Section 59-2-102 .
             581          (B) The ad valorem property tax revenue generated by the judgment levy shall not be
             582      considered in establishing the taxing entity's aggregate certified tax rate.
             583          (b) (i) For the purpose of calculating the certified tax rate, the county auditor shall use
             584      the taxable value of property on the assessment roll.
             585          (ii) For purposes of Subsection (2)(b)(i), the taxable value of property on the


             586      assessment roll does not include new growth as defined in Subsection (2)(b)(iii).
             587          (iii) "New growth" means:
             588          (A) the difference between the increase in taxable value of the taxing entity from the
             589      previous calendar year to the current year; minus
             590          (B) the amount of an increase in taxable value described in Subsection (2)(b)(iv).
             591          (iv) Subsection (2)(b)(iii)(B) applies to the following increases in taxable value:
             592          (A) the amount of increase to locally assessed real property taxable values resulting
             593      from factoring, reappraisal, or any other adjustments; or
             594          (B) the amount of an increase in the taxable value of property assessed by the
             595      commission under Section 59-2-201 resulting from a change in the method of apportioning the
             596      taxable value prescribed by:
             597          (I) the Legislature;
             598          (II) a court;
             599          (III) the commission in an administrative rule; or
             600          (IV) the commission in an administrative order.
             601          (c) Beginning January 1, 1997, if a taxing entity receives increased revenues from
             602      uniform fees on tangible personal property under Section 59-2-404 , 59-2-405 , or 59-2-405.1 as
             603      a result of any county imposing a sales and use tax under Chapter 12, Part 11, County Option
             604      Sales and Use Tax, the taxing entity shall decrease its certified tax rate to offset the increased
             605      revenues.
             606          (d) (i) Beginning July 1, 1997, if a county has imposed a sales and use tax under
             607      Chapter 12, Part 11, County Option Sales and Use Tax, the county's certified tax rate shall be:
             608          (A) decreased on a one-time basis by the amount of the estimated sales and use tax
             609      revenue to be distributed to the county under Subsection 59-12-1102 (3); and
             610          (B) increased by the amount necessary to offset the county's reduction in revenue from
             611      uniform fees on tangible personal property under Section 59-2-404 , 59-2-405 , or 59-2-405.1 as
             612      a result of the decrease in the certified tax rate under Subsection (2)(d)(i)(A).
             613          (ii) The commission shall determine estimates of sales and use tax distributions for
             614      purposes of Subsection (2)(d)(i).
             615          (e) Beginning January 1, 1998, if a municipality has imposed an additional resort
             616      communities sales tax under Section 59-12-402 , the municipality's certified tax rate shall be


             617      decreased on a one-time basis by the amount necessary to offset the first 12 months of
             618      estimated revenue from the additional resort communities sales and use tax imposed under
             619      Section 59-12-402 .
             620          (f) For the calendar year beginning on January 1, 1999, and ending on December 31,
             621      1999, a taxing entity's certified tax rate shall be adjusted by the amount necessary to offset the
             622      adjustment in revenues from uniform fees on tangible personal property under Section
             623      59-2-405.1 as a result of the adjustment in uniform fees on tangible personal property under
             624      Section 59-2-405.1 enacted by the Legislature during the 1998 Annual General Session.
             625          (g) For purposes of Subsections (2)(h) through (j):
             626          (i) "1998 actual collections" means the amount of revenues a taxing entity actually
             627      collected for the calendar year beginning on January 1, 1998, under Section 59-2-405 for:
             628          (A) motor vehicles required to be registered with the state that weigh 12,000 pounds or
             629      less; and
             630          (B) state-assessed commercial vehicles required to be registered with the state that
             631      weigh 12,000 pounds or less.
             632          (ii) "1999 actual collections" means the amount of revenues a taxing entity actually
             633      collected for the calendar year beginning on January 1, 1999, under Section 59-2-405.1 .
             634          (h) For the calendar year beginning on January 1, 2000, the commission shall make the
             635      following adjustments:
             636          (i) the commission shall make the adjustment described in Subsection (2)(i)(i) if, for
             637      the calendar year beginning on January 1, 1999, a taxing entity's 1998 actual collections were
             638      greater than the sum of:
             639          (A) the taxing entity's 1999 actual collections; and
             640          (B) any adjustments the commission made under Subsection (2)(f);
             641          (ii) the commission shall make the adjustment described in Subsection (2)(i)(ii) if, for
             642      the calendar year beginning on January 1, 1999, a taxing entity's 1998 actual collections were
             643      greater than the taxing entity's 1999 actual collections, but the taxing entity's 1998 actual
             644      collections were less than the sum of:
             645          (A) the taxing entity's 1999 actual collections; and
             646          (B) any adjustments the commission made under Subsection (2)(f); and
             647          (iii) the commission shall make the adjustment described in Subsection (2)(i)(iii) if, for


             648      the calendar year beginning on January 1, 1999, a taxing entity's 1998 actual collections were
             649      less than the taxing entity's 1999 actual collections.
             650          (i) (i) For purposes of Subsection (2)(h)(i), the commission shall increase a taxing
             651      entity's certified tax rate under this section and a taxing entity's certified revenue levy under
             652      Section 59-2-906.1 by the amount necessary to offset the difference between:
             653          (A) the taxing entity's 1998 actual collections; and
             654          (B) the sum of:
             655          (I) the taxing entity's 1999 actual collections; and
             656          (II) any adjustments the commission made under Subsection (2)(f).
             657          (ii) For purposes of Subsection (2)(h)(ii), the commission shall decrease a taxing
             658      entity's certified tax rate under this section and a taxing entity's certified revenue levy under
             659      Section 59-2-906.1 by the amount necessary to offset the difference between:
             660          (A) the sum of:
             661          (I) the taxing entity's 1999 actual collections; and
             662          (II) any adjustments the commission made under Subsection (2)(f); and
             663          (B) the taxing entity's 1998 actual collections.
             664          (iii) For purposes of Subsection (2)(h)(iii), the commission shall decrease a taxing
             665      entity's certified tax rate under this section and a taxing entity's certified revenue levy under
             666      Section 59-2-906.1 by the amount of any adjustments the commission made under Subsection
             667      (2)(f).
             668          (j) In accordance with Title 63, Chapter 46a, Utah Administrative Rulemaking Act, for
             669      purposes of Subsections (2)(f) through (i), the commission may make rules establishing the
             670      method for determining a taxing entity's 1998 actual collections and 1999 actual collections.
             671          (k) (i) (A) For fiscal year 2000, the certified tax rate of each county required under
             672      Subsection 17-34-1 (4)(a) to provide advanced life support and paramedic services to the
             673      unincorporated area of the county shall be decreased by the amount necessary to reduce
             674      revenues in that fiscal year by an amount equal to the difference between the amount the county
             675      budgeted in its 2000 fiscal year budget for advanced life support and paramedic services
             676      countywide and the amount the county spent during fiscal year 2000 for those services,
             677      excluding amounts spent from a municipal services fund for those services.
             678          (B) For fiscal year 2001, the certified tax rate of each county to which Subsection


             679      (2)(k)(i)(A) applies shall be decreased by the amount necessary to reduce revenues in that fiscal
             680      year by the amount that the county spent during fiscal year 2000 for advanced life support and
             681      paramedic services countywide, excluding amounts spent from a municipal services fund for
             682      those services.
             683          (ii) (A) A city or town located within a county of the first class to which Subsection
             684      (2)(k)(i) applies may increase its certified tax rate by the amount necessary to generate within
             685      the city or town the same amount of revenues as the county would collect from that city or
             686      town if the decrease under Subsection (2)(k)(i) did not occur.
             687          (B) An increase under Subsection (2)(k)(ii)(A), whether occurring in a single fiscal
             688      year or spread over multiple fiscal years, is not subject to the notice and hearing requirements
             689      of Sections 59-2-918 and 59-2-919 .
             690          (l) (i) The certified tax rate of each county required under Subsection 17-34-1 (4)(b) to
             691      provide detective investigative services to the unincorporated area of the county shall be
             692      decreased:
             693          (A) in fiscal year 2001 by the amount necessary to reduce revenues in that fiscal year
             694      by at least $4,400,000; and
             695          (B) in fiscal year 2002 by the amount necessary to reduce revenues in that fiscal year
             696      by an amount equal to the difference between $9,258,412 and the amount of the reduction in
             697      revenues under Subsection (2)(l)(i)(A).
             698          (ii) (A) (I) Beginning with municipal fiscal year 2002, a city or town located within a
             699      county to which Subsection (2)(l)(i) applies may increase its certified tax rate to generate
             700      within the city or town the same amount of revenue as the county would have collected during
             701      county fiscal year 2001 from within the city or town except for Subsection (2)(l)(i)(A).
             702          (II) Beginning with municipal fiscal year 2003, a city or town located within a county
             703      to which Subsection (2)(l)(i) applies may increase its certified tax rate to generate within the
             704      city or town the same amount of revenue as the county would have collected during county
             705      fiscal year 2002 from within the city or town except for Subsection (2)(l)(i)(B).
             706          (B) (I) Except as provided in Subsection (2)(l)(ii)(B)(II), an increase in the city or
             707      town's certified tax rate under Subsection (2)(l)(ii)(A), whether occurring in a single fiscal year
             708      or spread over multiple fiscal years, is subject to the notice and hearing requirements of
             709      Sections 59-2-918 and 59-2-919 .


             710          (II) For an increase under this Subsection (2)(l)(ii) that generates revenue that does not
             711      exceed the same amount of revenue as the county would have collected except for Subsection
             712      (2)(l)(i), the requirements of Sections 59-2-918 and 59-2-919 do not apply if the city or town:
             713          (Aa) publishes a notice that meets the size, type, placement, and frequency
             714      requirements of Section 59-2-919 , reflects that the increase is a shift of a tax from one imposed
             715      by the county to one imposed by the city or town, and explains how the revenues from the tax
             716      increase will be used; and
             717          (Bb) holds a public hearing on the tax shift that may be held in conjunction with the
             718      city or town's regular budget hearing.
             719          (m) (i) This Subsection (2)(m) applies to each county that:
             720          (A) establishes a countywide special service district under Title 17A, Chapter 2, Part
             721      13, Utah Special Service District Act, to provide jail service, as provided in Subsection
             722      17A-2-1304 (1)(a)(x); and
             723          (B) levies a property tax on behalf of the special service district under Section
             724      17A-2-1322 .
             725          (ii) (A) The certified tax rate of each county to which this Subsection (2)(m) applies
             726      shall be decreased by the amount necessary to reduce county revenues by the same amount of
             727      revenues that will be generated by the property tax imposed on behalf of the special service
             728      district.
             729          (B) Each decrease under Subsection (2)(m)(ii)(A) shall occur contemporaneously with
             730      the levy on behalf of the special service district under Section 17A-2-1322 .
             731          (n) (i) As used in this Subsection (2)(n):
             732          (A) "Annexing county" means a county whose unincorporated area is partially or fully
             733      included within a fire district or police district by annexation.
             734          (B) "Annexing municipality" means a municipality whose area is included within a fire
             735      district or police district by annexation.
             736          (C) "Equalized [fire protection] tax rate" means the tax rate that results from:
             737          (I) calculating, for each participating county and each participating municipality, the
             738      property tax revenue necessary to cover all of the costs associated with providing fire
             739      protection, paramedic, and emergency services or extended police protection service, as the
             740      case may be:


             741          (Aa) for a participating county, in that part of the unincorporated area of the county that
             742      is included within the fire district or police district, as the case may be; and
             743          (Bb) for a participating municipality, in the municipality; and
             744          (II) adding all the amounts calculated under Subsection (2)(n)(i)(C)(I) for all
             745      participating counties and all participating municipalities and then dividing that sum by the
             746      aggregate taxable value of the property, as adjusted in accordance with Section 59-2-913 :
             747          (Aa) for participating counties, in that part of the unincorporated area of all
             748      participating counties that is included within the fire district or police district, as the case may
             749      be; and
             750          (Bb) for participating municipalities, in all the participating municipalities.
             751          (D) "Fire district" means a county service area under Title 17A, Chapter 2, Part 4,
             752      County Service Area Act, created to provide fire protection, paramedic, and emergency
             753      services and in the creation of which an election was not required under Subsection
             754      17B-2-214 (3)(c).
             755          (E) "Fire protection tax rate" means:
             756          (I) for an annexing county, the property tax rate that, when applied to taxable property
             757      in that part of the unincorporated area of the county that is included within the fire district,
             758      generates enough property tax revenue to cover all the costs associated with providing fire
             759      protection, paramedic, and emergency services in [the] that unincorporated area of the county;
             760      and
             761          (II) for an annexing municipality, the property tax rate that generates enough property
             762      tax revenue in the municipality to cover all the costs associated with providing fire protection,
             763      paramedic, and emergency services in the municipality.
             764          (F) "Participating county" means a county whose unincorporated area is partially or
             765      fully included within a fire district or police district at the time of the creation of the fire district
             766      or police district, respectively.
             767          (G) "Participating municipality" means a municipality whose area is included within a
             768      fire district or police district at the time of the creation of the fire district or police district,
             769      respectively.
             770          (H) "Police district" means a county service area under Title 17A, Chapter 2, Part 4,
             771      County Service Area Act, created to provide extended police protection service and in the


             772      creation of which an election was not required under Subsection 17B-2-214 (3)(c).
             773          (I) "Police protection tax rate" means:
             774          (I) for an annexing county, the property tax rate that, when applied to the taxable
             775      property in that part of the unincorporated area of the county that is included within the police
             776      district, generates enough property tax revenue to cover all the costs associated with providing
             777      extended police protection service in that unincorporated area of the county; and
             778          (II) for an annexing municipality, the property tax rate that generates enough property
             779      tax revenue in the municipality to cover all the costs associated with providing extended police
             780      protection service in the municipality.
             781          (ii) (A) In the first year following creation of a fire district, the certified tax rate of each
             782      participating county and each participating municipality shall be decreased by the amount of
             783      the equalized [fire protection] tax rate.
             784          (B) In the first year following creation of a police district, the certified tax rate of each
             785      participating county and each participating municipality shall be decreased by the amount of
             786      the equalized tax rate.
             787          (iii) (A) In the first year following annexation to a fire district, the certified tax rate of
             788      each annexing county and each annexing municipality shall be decreased by the fire protection
             789      tax rate.
             790          (B) (I) In the first year following the annexation of some or all of a county's
             791      unincorporated area to a police district, the certified tax rate of the annexing county shall be
             792      decreased by the amount of the police protection tax rate.
             793          (II) In the first year following a municipality's annexation to a police district, the
             794      certified tax rate of the annexing municipality shall be decreased by the amount of the police
             795      protection tax rate.
             796          (iv) Each tax levied under this section by a fire district or police district shall be
             797      considered to be levied by:
             798          (A) each participating county and each annexing county for purposes of the county's
             799      tax limitation under Section 59-2-908 ; and
             800          (B) each participating municipality and each annexing municipality for purposes of the
             801      municipality's tax limitation under Section 10-5-112 , for a town, or Section 10-6-133 , for a
             802      city.


             803          (3) (a) On or before June 22, each taxing entity shall annually adopt a tentative budget.
             804          (b) If the taxing entity intends to exceed the certified tax rate, it shall notify the county
             805      auditor of:
             806          (i) its intent to exceed the certified tax rate; and
             807          (ii) the amount by which it proposes to exceed the certified tax rate.
             808          (c) The county auditor shall notify all property owners of any intent to exceed the
             809      certified tax rate in accordance with Subsection 59-2-919 (2).
             810          (4) (a) The taxable value for the base year under Subsection 17B-4-102 (4) shall be
             811      reduced for any year to the extent necessary to provide a redevelopment agency established
             812      under Title 17B, Chapter 4, Redevelopment Agencies Act, with approximately the same
             813      amount of money the agency would have received without a reduction in the county's certified
             814      tax rate if:
             815          (i) in that year there is a decrease in the certified tax rate under Subsection (2)(c) or
             816      (2)(d)(i);
             817          (ii) the amount of the decrease is more than 20% of the county's certified tax rate of the
             818      previous year; and
             819          (iii) the decrease results in a reduction of the amount to be paid to the agency under
             820      Section 17B-4-1003 or 17B-4-1004 .
             821          (b) The base taxable value under Subsection 17B-4-102 (4) shall be increased in any
             822      year to the extent necessary to provide a redevelopment agency with approximately the same
             823      amount of money as the agency would have received without an increase in the certified tax
             824      rate that year if:
             825          (i) in that year the base taxable value under Subsection 17B-4-102 (4) is reduced due to
             826      a decrease in the certified tax rate under Subsection (2)(c) or (2)(d)(i); and
             827          (ii) The certified tax rate of a city, school district, or special district increases
             828      independent of the adjustment to the taxable value of the base year.
             829          (c) Notwithstanding a decrease in the certified tax rate under Subsection (2)(c) or
             830      (2)(d)(i), the amount of money allocated and, when collected, paid each year to a
             831      redevelopment agency established under Title 17B, Chapter 4, Redevelopment Agencies Act,
             832      for the payment of bonds or other contract indebtedness, but not for administrative costs, may
             833      not be less than that amount would have been without a decrease in the certified tax rate under


             834      Subsection (2)(c) or (2)(d)(i).




Legislative Review Note
    as of 11-27-04 2:29 PM


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


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