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First Substitute S.B. 267


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Senate 2nd Reading Amendments 2-21-2006 rd/rhr
This document includes Senate 2nd Reading Floor Amendments incorporated into the bill on Tue, Feb 21, 2006 at 12:10 PM by rday. --> This document includes House Floor Amendments incorporated into the bill on Mon, Feb 27, 2006 at 9:13 AM by chopkin. --> This document includes Senate 2nd Reading Floor Amendments (CORRECTED) incorporated into the bill on Tue, Feb 28, 2006 at 8:55 AM by rday. --> This document includes Senate 2nd Reading Floor Amendments (CORRECTED) incorporated into the bill on Wed, Mar 1, 2006 at 1:06 PM by rday. -->
Senator L. Alma Mansell proposes the following substitute bill:


             1     
CHANGES TO LOCAL GOVERNMENT

             2     
PROVISIONS

             3     
2006 GENERAL SESSION

             4     
STATE OF UTAH

             5     
Chief Sponsor: L. Alma Mansell

             6     
House Sponsor: Gordon E. Snow

             7     

             8      LONG TITLE
             9      General Description:
             10          This bill modifies provisions related to counties, municipalities, and special districts.
             11      Highlighted Provisions:
             12          This bill:
             13          .    modifies the definition of "affected entity";
             14          .    expands requirements imposed on counties and municipalities with respect to notice
             15      and information to be provided to applicants submitting a land use application;
             16          .    allows an applicant to waive a county's or municipality's failure to comply with
             17      certain requirements;
             18          .    requires counties and municipalities to process and render a decision on land use
             19      applications with reasonable diligence;
             19a      S.     . expands the definition of "public safety facility" for impact fee purposes to include
             19b      certain fire suppression equipment;
             19c           . provides that a local political subdivision may impose an impact fee for a public
             19d      safety facility that is a fire suppression vehicle in commercial areas only; .S
             20          .    modifies annual financial report requirements for counties, municipalities, and
             21      special districts with respect to impact fees; and
             22          .    imposes requirements and limitations on counties and municipalities in calculating
             23      an impact fee.
             24      Monies Appropriated in this Bill:
             25          None



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Senate 2nd Reading Amendments 2-21-2006 rd/rhr
             26
     Other Special Clauses:
             27          None
             28      Utah Code Sections Affected:
             29      AMENDS:
             30          10-5-129, as enacted by Chapter 34, Laws of Utah 1983
             31          10-6-150, as last amended by Chapter 300, Laws of Utah 1999
             32          10-9a-103, as last amended by Chapter 7 and renumbered and amended by Chapter
             33      254, Laws of Utah 2005
             34          10-9a-202, as enacted by Chapter 254, Laws of Utah 2005
             35          10-9a-509, as enacted by Chapter 254, Laws of Utah 2005
             36          10-9a-603, as renumbered and amended by Chapter 254, Laws of Utah 2005
             36a      S.     11-36-102, as last amended by Chapter 239, Laws of Utah 2002 .S
             37          11-36-202, as last amended by Chapter 254, Laws of Utah 2005
             38          17-27a-103, as last amended by Chapter 7 and renumbered and amended by Chapter
             39      254, Laws of Utah 2005
             40          17-27a-202, as enacted by Chapter 254, Laws of Utah 2005
             41          17-27a-508, as enacted by Chapter 254, Laws of Utah 2005
             42          17-27a-603, as renumbered and amended by Chapter 254, Laws of Utah 2005
             43          17-36-37, as last amended by Chapter 300, Laws of Utah 1999
             44          17A-1-443, as renumbered and amended by Chapter 186, Laws of Utah 1990
             45     

             46      Be it enacted by the Legislature of the state of Utah:
             47          Section 1. Section 10-5-129 is amended to read:
             48           10-5-129. Annual financial report.
             49          (1) (a) Within 180 days after the close of each fiscal year the town clerk or other
             50      delegated person shall present to the council an annual financial report. [This section]
             51          (b) Each annual financial report shall identify impact fee funds by the year in which
             52      they were received, the project from which the funds were collected, the capital projects for
             53      which the funds are budgeted, and the projected schedule for expenditure.
             54          (2) The requirement under Subsection (1)(a) to present an annual financial report may
             55      be satisfied by an audit report or annual financial report of an independent auditor.
             56          Section 2. Section 10-6-150 is amended to read:



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             57
          10-6-150. Annual financial reports -- Independent audit reports.
             58          (1) (a) Within 180 days after the close of each fiscal period or, for a city that has
             59      adopted a fiscal period that is a biennial period, within 180 days after both the mid-point and
             60      the close of the fiscal period, the city recorder or other delegated person shall present to the
             61      governing body an annual financial report prepared in conformity with generally accepted
             62      accounting principles, as prescribed in the Uniform Accounting Manual for Utah Cities. [This
             63      requirement]
             64          (b) Each annual financial report shall identify impact fee funds by the year in which
             65      they were received, the project from which the funds were collected, the capital projects for
             66      which the funds are budgeted, and the projected schedule for expenditure.
             67          (2) (a) The requirement under Subsection (1)(a) to present an annual financial report
             68      may be satisfied by presentation of the audit report furnished by the independent auditor, if the
             69      financial statements included are appropriately prepared and reviewed with the governing body.
             70          (b) Notwithstanding the acceptability of the audit report furnished by the independent
             71      auditor in substitution for financial statements prepared by an officer of the city, the governing
             72      body has the responsibility for those financial statements.
             73          (c) The independent auditor has the responsibility of reporting whether the governing
             74      body's financial statements are prepared in conformity with generally accepted accounting
             75      principles.
             76          (3) Copies of the annual financial report or the audit report furnished by the
             77      independent auditor shall be filed with the state auditor and shall be filed as a public document
             78      in the office of the city recorder.
             79          Section 3. Section 10-9a-103 is amended to read:
             80           10-9a-103. Definitions.
             81          As used in this chapter:
             82          (1) "Affected entity" means a county, municipality, independent special district under
             83      Title 17A, Chapter 2, Independent Special Districts, local district under Title 17B, Chapter 2,
             84      Local Districts, school district, interlocal cooperation entity established under Title 11, Chapter
             85      13, Interlocal Cooperation Act, specified public utility, a property owner, a property owners
             86      association, or the Utah Department of Transportation, if:
             87          (a) the entity's services or facilities are likely to require expansion or significant



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             88
     modification because of an intended use of land;
             89          (b) the entity has filed with the municipality a copy of the entity's general or long-range
             90      plan; or
             91          (c) the [entity's boundaries or facilities are within one mile of land which is the subject
             92      of a general plan amendment or land use ordinance change] entity has filed with the
             93      municipality a request for notice during the same calendar year and before the municipality
             94      provides notice to an affected entity in compliance with a requirement imposed under this
             95      chapter.
             96          (2) "Appeal authority" means the person, board, commission, agency, or other body
             97      designated by ordinance to decide an appeal of a decision of a land use application or a
             98      variance.
             99          (3) "Billboard" means a freestanding ground sign located on industrial, commercial, or
             100      residential property if the sign is designed or intended to direct attention to a business, product,
             101      or service that is not sold, offered, or existing on the property where the sign is located.
             102          (4) "Charter school" includes:
             103          (a) an operating charter school;
             104          (b) a charter school applicant that has its application approved by a chartering entity in
             105      accordance with Title 53A, Chapter 1a, Part 5, The Utah Charter Schools Act; and
             106          (c) an entity who is working on behalf of a charter school or approved charter applicant
             107      to develop or construct a charter school building.
             108          (5) "Chief executive officer" means the:
             109          (a) mayor in municipalities operating under all forms of municipal government except
             110      the council-manager form; or
             111          (b) city manager in municipalities operating under the council-manager form of
             112      municipal government.
             113          (6) "Conditional use" means a land use that, because of its unique characteristics or
             114      potential impact on the municipality, surrounding neighbors, or adjacent land uses, may not be
             115      compatible in some areas or may be compatible only if certain conditions are required that
             116      mitigate or eliminate the detrimental impacts.
             117          (7) "Constitutional taking" means a governmental action that results in a taking of
             118      private property so that compensation to the owner of the property is required by the:



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             119
         (a) Fifth or Fourteenth Amendment of the Constitution of the United States; or
             120          (b) Utah Constitution Article I, Section 22.
             121          (8) "Culinary water authority" means the department, agency, or public entity with
             122      responsibility to review and approve the feasibility of the culinary water system and sources for
             123      the subject property.
             124          (9) (a) "Disability" means a physical or mental impairment that substantially limits one
             125      or more of a person's major life activities, including a person having a record of such an
             126      impairment or being regarded as having such an impairment.
             127          (b) "Disability" does not include current illegal use of, or addiction to, any federally
             128      controlled substance, as defined in Section 102 of the Controlled Substances Act, 21 U.S.C.
             129      802.
             130          (10) "Elderly person" means a person who is 60 years old or older, who desires or
             131      needs to live with other elderly persons in a group setting, but who is capable of living
             132      independently.
             133          (11) "General plan" means a document that a municipality adopts that sets forth general
             134      guidelines for proposed future development of the land within the municipality.
             135          (12) "Identical plans" means building plans submitted to a municipality that are
             136      substantially identical to building plans that were previously submitted to and reviewed and
             137      approved by the municipality and describe a building that is:
             138          (a) located on land zoned the same as the land on which the building described in the
             139      previously approved plans is located; and
             140          (b) subject to the same geological and meteorological conditions and the same law as
             141      the building described in the previously approved plans.
             142          (13) "Land use application" means an application required by a municipality's land use
             143      ordinance.
             144          (14) "Land use authority" means a person, board, commission, agency, or other body
             145      designated by the local legislative body to act upon a land use application.
             146          (15) "Land use ordinance" means a planning, zoning, development, or subdivision
             147      ordinance of the municipality, but does not include the general plan.
             148          (16) "Legislative body" means the municipal council.
             149          (17) "Lot line adjustment" means the relocation of the property boundary line in a



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             150
     subdivision between two adjoining lots with the consent of the owners of record.
             151          (18) "Moderate income housing" means housing occupied or reserved for occupancy
             152      by households with a gross household income equal to or less than 80% of the median gross
             153      income for households of the same size in the county in which the city is located.
             154          (19) "Nominal fee" means a fee that reasonably reimburses a municipality only for time
             155      spent and expenses incurred in:
             156          (a) verifying that building plans are identical plans; and
             157          (b) reviewing and approving those minor aspects of identical plans that differ from the
             158      previously reviewed and approved building plans.
             159          (20) "Noncomplying structure" means a structure that:
             160          (a) legally existed before its current land use designation; and
             161          (b) because of one or more subsequent land use ordinance changes, does not conform
             162      to the setback, height restrictions, or other regulations, excluding those regulations, which
             163      govern the use of land.
             164          (21) "Nonconforming use" means a use of land that:
             165          (a) legally existed before its current land use designation;
             166          (b) has been maintained continuously since the time the land use ordinance governing
             167      the land changed; and
             168          (c) because of one or more subsequent land use ordinance changes, does not conform
             169      to the regulations that now govern the use of the land.
             170          (22) "Official map" means a map drawn by municipal authorities and recorded in a
             171      county recorder's office that:
             172          (a) shows actual and proposed rights-of-way, centerline alignments, and setbacks for
             173      highways and other transportation facilities;
             174          (b) provides a basis for restricting development in designated rights-of-way or between
             175      designated setbacks to allow the government authorities time to purchase or otherwise reserve
             176      the land; and
             177          (c) has been adopted as an element of the municipality's general plan.
             178          (23) "Person" means an individual, corporation, partnership, organization, association,
             179      trust, governmental agency, or any other legal entity.
             180          (24) "Plan for moderate income housing" means a written document adopted by a city



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             181
     legislative body that includes:
             182          (a) an estimate of the existing supply of moderate income housing located within the
             183      city;
             184          (b) an estimate of the need for moderate income housing in the city for the next five
             185      years as revised biennially;
             186          (c) a survey of total residential land use;
             187          (d) an evaluation of how existing land uses and zones affect opportunities for moderate
             188      income housing; and
             189          (e) a description of the city's program to encourage an adequate supply of moderate
             190      income housing.
             191          (25) "Plat" means a map or other graphical representation of lands being laid out and
             192      prepared in accordance with Section 10-9a-603 , 17-23-17 , or 57-8-13 .
             193          (26) "Public hearing" means a hearing at which members of the public are provided a
             194      reasonable opportunity to comment on the subject of the hearing.
             195          (27) "Public meeting" means a meeting that is required to be open to the public under
             196      Title 52, Chapter 4, Open and Public Meetings.
             197          (28) "Record of survey map" means a map of a survey of land prepared in accordance
             198      with Section 17-23-17 .
             199          (29) "Residential facility for elderly persons" means a single-family or multiple-family
             200      dwelling unit that meets the requirements of Part 4, General Plan, but does not include a health
             201      care facility as defined by Section 26-21-2 .
             202          (30) "Residential facility for persons with a disability" means a residence:
             203          (a) in which more than one person with a disability resides; and
             204          (b) (i) is licensed or certified by the Department of Human Services under Title 62A,
             205      Chapter 2, Licensure of Programs and Facilities; or
             206          (ii) is licensed or certified by the Department of Health under Title 26, Chapter 21,
             207      Health Care Facility Licensing and Inspection Act.
             208          (31) "Sanitary sewer authority" means the department, agency, or public entity with
             209      responsibility to review and approve the feasibility of sanitary sewer services or onsite
             210      wastewater systems.
             211          (32) "Special district" means an entity established under the authority of Title 17A,



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             212
     Special Districts, and any other governmental or quasi-governmental entity that is not a county,
             213      municipality, school district, or unit of the state.
             214          (33) "Specified public utility" means an electrical corporation, gas corporation, or
             215      telephone corporation, as those terms are defined in Section 54-2-1 .
             216          (34) "Street" means a public right-of-way, including a highway, avenue, boulevard,
             217      parkway, road, lane, walk, alley, viaduct, subway, tunnel, bridge, public easement, or other
             218      way.
             219          (35) (a) "Subdivision" means any land that is divided, resubdivided or proposed to be
             220      divided into two or more lots, parcels, sites, units, plots, or other division of land for the
             221      purpose, whether immediate or future, for offer, sale, lease, or development either on the
             222      installment plan or upon any and all other plans, terms, and conditions.
             223          (b) "Subdivision" includes:
             224          (i) the division or development of land whether by deed, metes and bounds description,
             225      devise and testacy, map, plat, or other recorded instrument; and
             226          (ii) except as provided in Subsection (35)(c), divisions of land for residential and
             227      nonresidential uses, including land used or to be used for commercial, agricultural, and
             228      industrial purposes.
             229          (c) "Subdivision" does not include:
             230          (i) a bona fide division or partition of agricultural land for the purpose of joining one of
             231      the resulting separate parcels to a contiguous parcel of unsubdivided agricultural land, if
             232      neither the resulting combined parcel nor the parcel remaining from the division or partition
             233      violates an applicable land use ordinance;
             234          (ii) a recorded agreement between owners of adjoining unsubdivided properties
             235      adjusting their mutual boundary if:
             236          (A) no new lot is created; and
             237          (B) the adjustment does not violate applicable land use ordinances; or
             238          (iii) a recorded document, executed by the owner of record:
             239          (A) revising the legal description of more than one contiguous unsubdivided parcel of
             240      property into one legal description encompassing all such parcels of property; or
             241          (B) joining a subdivided parcel of property to another parcel of property that has not
             242      been subdivided, if the joinder does not violate applicable land use ordinances.



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             243
         (d) The joining of a subdivided parcel of property to another parcel of property that has
             244      not been subdivided does not constitute a subdivision under this Subsection (35) as to the
             245      unsubdivided parcel of property or subject the unsubdivided parcel to the municipality's
             246      subdivision ordinance.
             247          (36) "Unincorporated" means the area outside of the incorporated area of a city or
             248      town.
             249          (37) "Zoning map" means a map, adopted as part of a land use ordinance, that depicts
             250      land use zones, overlays, or districts.
             251          Section 4. Section 10-9a-202 is amended to read:
             252           10-9a-202. Applicant notice -- Waiver of requirements.
             253          (1) For each land use application, the municipality shall:
             254          (a) notify the applicant of the date, time, and place of each public hearing and public
             255      meeting to consider the application [and];
             256          (b) provide to each applicant a copy of each staff report regarding the applicant or the
             257      pending application at least three business days before the public hearing or public meeting;
             258      and
             259          (c) notify the applicant of any final action on a pending application.
             260          (2) If a municipality fails to comply with the requirements of Subsection (1)(a) or (b)
             261      or both, an applicant may waive the failure so that the application may stay on the public
             262      hearing or public meeting agenda and be considered as if the requirements had been met.
             263          Section 5. Section 10-9a-509 is amended to read:
             264           10-9a-509. When a land use applicant is entitled to approval -- Exception --
             265      Municipality required to comply with land use ordinances.
             266          (1) (a) An applicant is entitled to approval of a land use application if the application
             267      conforms to the requirements of an applicable land use ordinance in effect when a complete
             268      application is submitted and all fees have been paid, unless:
             269          (i) the land use authority, on the record, finds that a compelling, countervailing public
             270      interest would be jeopardized by approving the application; or
             271          (ii) in the manner provided by local ordinance and before the application is submitted,
             272      the municipality has formally initiated proceedings to amend its ordinances in a manner that
             273      would prohibit approval of the application as submitted.



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             274
         (b) The municipality shall process an application without regard to proceedings
             275      initiated to amend the municipality's ordinances if:
             276          (i) 180 days have passed since the proceedings were initiated; and
             277          (ii) the proceedings have not resulted in an enactment that prohibits approval of the
             278      application as submitted.
             279          (c) An application for a land use approval is considered submitted and complete when
             280      the application is provided in a form that complies with the requirements of applicable
             281      ordinances and all applicable fees have been paid.
             282          (d) The continuing validity of an approval of a land use application is conditioned upon
             283      the applicant proceeding after approval to implement the approval with reasonable diligence.
             284          (2) A municipality is bound by the terms and standards of applicable land use
             285      ordinances and shall comply with mandatory provisions of those ordinances.
             286          (3) Each municipality shall process and render a decision on each land use application
             287      with reasonable diligence.
             288          Section 6. Section 10-9a-603 is amended to read:
             289           10-9a-603. Plat required when land is subdivided -- Approval of plat -- Recording
             290      plat.
             291          (1) Unless exempt under Section 10-9a-605 or excluded from the definition of
             292      subdivision under Subsection 10-9a-103 [(34)](35), whenever any land is laid out and platted,
             293      the owner of the land shall provide an accurate plat that describes or specifies:
             294          (a) a name or designation of the subdivision that is distinct from any plat already
             295      recorded in the county recorder's office;
             296          (b) the boundaries, course, and dimensions of all of the parcels of ground divided, by
             297      their boundaries, course, and extent, whether the owner proposes that any parcel of ground is
             298      intended to be used as a street or for any other public use, and whether any such area is
             299      reserved or proposed for dedication for a public purpose;
             300          (c) the lot or unit reference, block or building reference, street or site address, street
             301      name or coordinate address, acreage or square footage for all parcels, units, or lots, and length
             302      and width of the blocks and lots intended for sale; and
             303          (d) every existing right-of-way and easement grant of record for underground facilities,
             304      as defined in Section 54-8a-2 , and for other utility facilities.



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Senate 2nd Reading Amendments 2-21-2006 rd/rhr
             305
         (2) Subject to Subsections (3), (4), and (5), if the plat conforms to the municipality's
             306      ordinances and this part and has been approved by the culinary water authority and the sanitary
             307      sewer authority, the municipality shall approve the plat.
             308          (3) The municipality may withhold an otherwise valid plat approval until the owner of
             309      the land provides the legislative body with a tax clearance indicating that all taxes, interest, and
             310      penalties owing on the land have been paid.
             311          (4) (a) The owner of the land shall acknowledge the plat before an officer authorized
             312      by law to take the acknowledgement of conveyances of real estate and shall obtain the
             313      signature of each individual designated by the municipality.
             314          (b) The surveyor making the plat shall certify that the surveyor:
             315          (i) holds a license in accordance with Title 58, Chapter 22, Professional Engineers and
             316      Professional Land Surveyors Licensing Act;
             317          (ii) has completed a survey of the property described on the plat in accordance with
             318      Section 17-23-17 and has verified all measurements; and
             319          (iii) has placed monuments as represented on the plat.
             320          (c) As applicable, the owner or operator of the underground and utility facilities shall
             321      approve the:
             322          (i) boundary, course, dimensions, and intended use of the right-of-way and easement
             323      grants of record;
             324          (ii) location of existing underground and utility facilities; and
             325          (iii) conditions or restrictions governing the location of the facilities within the
             326      right-of-way, and easement grants of records, and utility facilities within the subdivision.
             327          (5) (a) After the plat has been acknowledged, certified, and approved, the owner of the
             328      land shall, within the time period designated by ordinance, record the plat in the county
             329      recorder's office in the county in which the lands platted and laid out are situated.
             330          (b) An owner's failure to record a plat within the time period designated by ordinance
             331      renders the plat voidable.
             331a      S.     Section 7. Section 11-36-102 is amended to read:
             331b      11-36-102.   Definitions.
             331c          As used in this chapter:
             331d          (1) "Building permit fee" means the fees charged to enforce the uniform codes adopted
             331e      pursuant to Title 58, Chapter 56, Utah Uniform Building Standards Act, that are not greater than the
             331f      fees indicated in the appendix to the H. [ Uniform ] International .H Building Code.
             331g          (2) "Capital facilities plan" means the plan required by Section 11-36-201.
             331h          (3) "Development activity" means any construction or expansion of a building, structure, or
             331i      use, any change in use of a building or structure, or any changes in the use of land that creates
             331j      additional demand and need for public facilities.
             331k          (4) "Development approval" means any written authorization from a local .S


            
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     S. political subdivision that authorizes the commencement of development activity.
             331m          (5) "Enactment" means:
             331n          (a) a municipal ordinance, for municipalities;
             331o          (b) a county ordinance, for counties; and
             331p          (c) a governing board resolution, for special districts.
             331q          (6) "Hookup fees" means reasonable fees, not in excess of the approximate average costs to the
             331r      political subdivision, for services provided for and directly attributable to the connection to utility
             331s      services, including gas, water, sewer, power, or other municipal, county, or independent special district
             331t      utility services.
             331u          (7) (a) "Impact fee" means a payment of money imposed upon development activity as a
             331v      condition of development approval.
             331w          (b) "Impact fee" does not mean a tax, a special assessment, a building permit fee, a hookup
             331x      fee, a fee for project improvements, or other reasonable permit or application fee.
             331y          (8) (a) "Local political subdivision" means a county, a municipality, or a special district
             331z      created under Title 17A, Special Districts.
             331aa          (b) "Local political subdivision" does not mean school districts, whose impact fee activity is
             331ab      governed by Section 53A-20-100.5.
             331ac          (9) "Private entity" means an entity with private ownership that provides culinary water that
             331ad      is required to be used as a condition of development.
             331ae          (10) (a) "Project improvements" means site improvements and facilities that are:
             331af          (i) planned and designed to provide service for development resulting from a development
             331ag      activity; and
             331ah          (ii) necessary for the use and convenience of the occupants or users of development resulting
             331ai      from a development activity.
             331aj          (b) "Project improvements" does not mean system improvements.
             331ak          (11) "Proportionate share" means the cost of public facility improvements that are roughly
             331al      proportionate and reasonably related to the service demands and needs of any development activity.
             331am          (12) "Public facilities" means only the following capital facilities that have a life expectancy of
             331an      ten or more years and are owned or operated by or on behalf of a local political subdivision or private
             331ao      entity:
             331ap          (a) water rights and water supply, treatment, and distribution facilities;
             331aq          (b) wastewater collection and treatment facilities;
             331ar          (c) storm water, drainage, and flood control facilities;
             331as          (d) municipal power facilities;
             331at          (e) roadway facilities;
             331au          (f) parks, recreation facilities, open space, and trails; and
             331av          (g) public safety facilities.
             331aw          (13) (a) "Public safety facility" means :
             331ax          (i) a building constructed or leased to house police, fire, or other public safety
             331ay      entities [ . ] ; or .S


            
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331az
     S.    (ii) a fire suppression vehicle, costing in excess of $1,000,000, that is necessary for fire
             331ba      suppression in commercial areas.

             331bb          (b) "Public safety facility" does not mean a jail, prison, or other place of involuntary
             331bc      incarceration.
             331bd          (14) (a) "Roadway facilities" means streets or roads that have been designated on an officially
             331be      adopted subdivision plat, roadway plan, or general plan of a political subdivision, together with all
             331bf      necessary appurtenances.
             331bg          (b) "Roadway facilities" includes associated improvements to federal or state roadways only
             331bh      when the associated improvements:
             331bi          (i) are necessitated by the new development; and
             331bj          (ii) are not funded by the state or federal government.
             331bk          (c) "Roadway facilities" does not mean federal or state roadways.
             331bl          (15) (a) "Service area" means a geographic area designated by a local political subdivision on
             331bm      the basis of sound planning or engineering principles in which a defined set of public facilities provide
             331bn      service within the area.
             331bo          (b) "Service area" may include the entire local political subdivision.
             331bp          (16) (a) "System improvements" means:
             331bq          (i) existing public facilities that are designed to provide services to service areas within the
             331br      community at large; and
             331bs          (ii) future public facilities identified in a capital facilities plan that are intended to provide
             331bt      services to service areas within the community at large.
             331bu          (b) "System improvements" does not mean project improvements. .S
             332          Section S. [ 7 ] 8 .S . Section 11-36-202 is amended to read:
             333           11-36-202. Impact fees -- Enactment -- Required provisions.
             334          (1) (a) Each local political subdivision wishing to impose impact fees shall pass an
             335      impact fee enactment.



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             336
         (b) The impact fee imposed by that enactment may not exceed the highest fee justified
             337      by the impact fee analysis performed pursuant to Section 11-36-201 .
             338          (c) In calculating the impact fee, each local political subdivision may include:
             339          (i) the construction contract price;
             340          (ii) the cost of acquiring land, improvements, materials, and fixtures;
             341          (iii) the cost for planning, surveying, and engineering fees for services provided for and
             342      directly related to the construction of the system improvements; and
             343          (iv) debt service charges, if the political subdivision might use impact fees as a revenue
             344      stream to pay the principal and interest on bonds, notes, or other obligations issued to finance
             345      the costs of the system improvements.
             346          (d) In calculating an impact fee, a local political subdivision may not include an
             347      expense for overhead unless the expense is calculated pursuant to a methodology that is
             348      consistent with:
             349          (i) generally accepted cost accounting practices; and
             350          (ii) the methodological standards set forth by the federal Office of Management and
             351      Budget for federal grant reimbursement.
             352          (e) In calculating an impact fee, each local political subdivision shall base amounts
             353      calculated under Subsection (1)(c) on realistic estimates, and the assumptions underlying those
             354      estimates shall be disclosed in the impact fee analysis.
             355          [(d)] (f) In enacting an impact fee enactment:
             356          (i) municipalities shall:
             357          (A) make a copy of the impact fee enactment available to the public at least 14 days
             358      before the date of the public hearing; and
             359          (B) comply with the notice and hearing requirements of, and, except as provided in
             360      Subsection 11-36-401 (4)(f), receive the protections of Sections 10-9a-207 and 10-9a-801 ;
             361          (ii) counties shall:
             362          (A) make a copy of the impact fee enactment available to the public at least 14 days
             363      before the date of the public hearing; and
             364          (B) comply with the notice and hearing requirements of, and, except as provided in
             365      Subsection 11-36-401 (4)(f), receive the protections of Sections 17-27a-207 and 17-27a-801 ;
             366      and



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             367
         (iii) special districts shall:
             368          (A) make a copy of the impact fee enactment available to the public at least 14 days
             369      before the date of the public hearing; and
             370          (B) comply with the notice and hearing requirements of, and receive the protections of,
             371      Section 17A-1-203 .
             372          [(e)] (g) Nothing contained in Subsection (1)[(d)](f) or in the subsections referenced in
             373      Subsections (1)[(d)](f)(i)(B) and (ii)(B) may be construed to require involvement by a planning
             374      commission in the impact fee enactment process.
             375          (2) The local political subdivision shall ensure that the impact fee enactment contains:
             376          (a) a provision establishing one or more service areas within which it shall calculate
             377      and impose impact fees for various land use categories;
             378          (b) either:
             379          (i) a schedule of impact fees for each type of development activity that specifies the
             380      amount of the impact fee to be imposed for each type of system improvement; or
             381          (ii) the formula that the local political subdivision will use to calculate each impact fee;
             382          (c) a provision authorizing the local political subdivision to adjust the standard impact
             383      fee at the time the fee is charged to:
             384          (i) respond to unusual circumstances in specific cases; and
             385          (ii) ensure that the impact fees are imposed fairly; and
             386          (d) a provision governing calculation of the amount of the impact fee to be imposed on
             387      a particular development that permits adjustment of the amount of the fee based upon studies
             388      and data submitted by the developer.
             389          (3) The local political subdivision may include a provision in the impact fee enactment
             390      that:
             391          (a) exempts low income housing and other development activities with broad public
             392      purposes from impact fees and establishes one or more sources of funds other than impact fees
             393      to pay for that development activity;
             394          (b) imposes an impact fee for public facility costs previously incurred by a local
             395      political subdivision to the extent that new growth and development will be served by the
             396      previously constructed improvement; and
             397          (c) allows a credit against impact fees for any dedication of land for, improvement to,



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     or new construction of, any system improvements provided by the developer if the facilities:
             399          (i) are identified in the capital facilities plan; and
             400          (ii) are required by the local political subdivision as a condition of approving the
             401      development activity.
             402          (4) Except as provided in Subsection (3)(b), the local political subdivision may not
             403      impose an impact fee to cure deficiencies in public facilities serving existing development.
             404          (5) Notwithstanding the requirements and prohibitions of this chapter, a local political
             405      subdivision may impose and assess an impact fee for environmental mitigation when:
             406          (a) the local political subdivision has formally agreed to fund a Habitat Conservation
             407      Plan to resolve conflicts with the Endangered Species Act of 1973, 16 U.S.C. Sec 1531, et seq.
             408      or other state or federal environmental law or regulation;
             409          (b) the impact fee bears a reasonable relationship to the environmental mitigation
             410      required by the Habitat Conservation Plan; and
             411          (c) the legislative body of the local political subdivision adopts an ordinance or
             412      resolution:
             413          (i) declaring that an impact fee is required to finance the Habitat Conservation Plan;
             414          (ii) establishing periodic sunset dates for the impact fee; and
             415          (iii) requiring the legislative body to:
             416          (A) review the impact fee on those sunset dates;
             417          (B) determine whether or not the impact fee is still required to finance the Habitat
             418      Conservation Plan; and
             419          (C) affirmatively reauthorize the impact fee if the legislative body finds that the impact
             420      fee must remain in effect.
             421          (6) Each political subdivision shall ensure that any existing impact fee for
             422      environmental mitigation meets the requirements of Subsection (5) by July 1, 1995.
             423          (7) Notwithstanding any other provision of this chapter S. [ , municipalities ] :
             423a          (a) a municipality .S imposing
             424      impact fees to fund fire trucks as of the effective date of this act may impose impact fees for
             425      fire trucks until July 1, 1997 S. ; and
             425a          (b) an impact fee to pay for a public safety facility that is a fire suppression vehicle may
             425b      not be imposed with respect to land that has a zoning designation other than commercial .S .
             426          (8) Notwithstanding any other provision of this chapter, a local political subdivision
             427      may impose and collect impact fees on behalf of a school district if authorized by Section
             428      53A-20-100.5 .



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             429
         Section 8. Section 17-27a-103 is amended to read:
             430           17-27a-103. Definitions.
             431          As used in this chapter:
             432          (1) "Affected entity" means a county, municipality, independent special district under
             433      Title 17A, Chapter 2, Independent Special Districts, local district under Title 17B, Chapter 2,
             434      Local Districts, school district, interlocal cooperation entity established under Title 11, Chapter
             435      13, Interlocal Cooperation Act, specified public utility, property owner, property owners
             436      association, or the Utah Department of Transportation, if:
             437          (a) the entity's services or facilities are likely to require expansion or significant
             438      modification because of an intended use of land;
             439          (b) the entity has filed with the county a copy of the entity's general or long-range plan;
             440      or
             441          (c) the [entity's boundaries or facilities are within one mile of land that is the subject of
             442      a general plan amendment or land use ordinance change] entity has filed with the county a
             443      request for notice during the same calendar year and before the county provides notice to an
             444      affected entity in compliance with a requirement imposed under this chapter.
             445          (2) "Appeal authority" means the person, board, commission, agency, or other body
             446      designated by ordinance to decide an appeal of a decision of a land use application or a
             447      variance.
             448          (3) "Billboard" means a freestanding ground sign located on industrial, commercial, or
             449      residential property if the sign is designed or intended to direct attention to a business, product,
             450      or service that is not sold, offered, or existing on the property where the sign is located.
             451          (4) "Charter school" includes:
             452          (a) an operating charter school;
             453          (b) a charter school applicant that has its application approved by a chartering entity in
             454      accordance with Title 53A, Chapter 1a, Part 5, The Utah Charter Schools Act; and
             455          (c) an entity who is working on behalf of a charter school or approved charter applicant
             456      to develop or construct a charter school building.
             457          (5) "Chief executive officer" means the person or body that exercises the executive
             458      powers of the county.
             459          (6) "Conditional use" means a land use that, because of its unique characteristics or



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             460
     potential impact on the county, surrounding neighbors, or adjacent land uses, may not be
             461      compatible in some areas or may be compatible only if certain conditions are required that
             462      mitigate or eliminate the detrimental impacts.
             463          (7) "Constitutional taking" means a governmental action that results in a taking of
             464      private property so that compensation to the owner of the property is required by the:
             465          (a) Fifth or Fourteenth Amendment of the Constitution of the United States; or
             466          (b) Utah Constitution Article I, Section 22.
             467          (8) "Culinary water authority" means the department, agency, or public entity with
             468      responsibility to review and approve the feasibility of the culinary water system and sources for
             469      the subject property.
             470          (9) (a) "Disability" means a physical or mental impairment that substantially limits one
             471      or more of a person's major life activities, including a person having a record of such an
             472      impairment or being regarded as having such an impairment.
             473          (b) "Disability" does not include current illegal use of, or addiction to, any federally
             474      controlled substance, as defined in Section 102 of the Controlled Substances Act, 21 U.S.C.
             475      802.
             476          (10) "Elderly person" means a person who is 60 years old or older, who desires or
             477      needs to live with other elderly persons in a group setting, but who is capable of living
             478      independently.
             479          (11) "Gas corporation" has the same meaning as defined in Section 54-2-1 .
             480          (12) "General plan" means a document that a county adopts that sets forth general
             481      guidelines for proposed future development of the unincorporated land within the county.
             482          (13) "Identical plans" means building plans submitted to a county that are substantially
             483      identical building plans that were previously submitted to and reviewed and approved by the
             484      county and describe a building that is:
             485          (a) located on land zoned the same as the land on which the building described in the
             486      previously approved plans is located; and
             487          (b) subject to the same geological and meteorological conditions and the same law as
             488      the building described in the previously approved plans.
             489          (14) "Interstate pipeline company" means a person or entity engaged in natural gas
             490      transportation subject to the jurisdiction of the Federal Energy Regulatory Commission under



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     the Natural Gas Act, 15 U.S.C. Sec. 717 et seq.
             492          (15) "Intrastate pipeline company" means a person or entity engaged in natural gas
             493      transportation that is not subject to the jurisdiction of the Federal Energy Regulatory
             494      Commission under the Natural Gas Act, 15 U.S.C. Sec. 717 et seq.
             495          (16) "Land use application" means an application required by a county's land use
             496      ordinance.
             497          (17) "Land use authority" means a person, board, commission, agency, or other body
             498      designated by the local legislative body to act upon a land use application.
             499          (18) "Land use ordinance" means a planning, zoning, development, or subdivision
             500      ordinance of the county, but does not include the general plan.
             501          (19) "Legislative body" means the county legislative body, or for a county that has
             502      adopted an alternative form of government, the body exercising legislative powers.
             503          (20) "Lot line adjustment" means the relocation of the property boundary line in a
             504      subdivision between two adjoining lots with the consent of the owners of record.
             505          (21) "Moderate income housing" means housing occupied or reserved for occupancy
             506      by households with a gross household income equal to or less than 80% of the median gross
             507      income for households of the same size in the county in which the housing is located.
             508          (22) "Nominal fee" means a fee that reasonably reimburses a county only for time spent
             509      and expenses incurred in:
             510          (a) verifying that building plans are identical plans; and
             511          (b) reviewing and approving those minor aspects of identical plans that differ from the
             512      previously reviewed and approved building plans.
             513          (23) "Noncomplying structure" means a structure that:
             514          (a) legally existed before its current land use designation; and
             515          (b) because of one or more subsequent land use ordinance changes, does not conform
             516      to the setback, height restrictions, or other regulations, excluding those regulations that govern
             517      the use of land.
             518          (24) "Nonconforming use" means a use of land that:
             519          (a) legally existed before its current land use designation;
             520          (b) has been maintained continuously since the time the land use ordinance regulation
             521      governing the land changed; and



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         (c) because of one or more subsequent land use ordinance changes, does not conform
             523      to the regulations that now govern the use of the land.
             524          (25) "Official map" means a map drawn by county authorities and recorded in the
             525      county recorder's office that:
             526          (a) shows actual and proposed rights-of-way, centerline alignments, and setbacks for
             527      highways and other transportation facilities;
             528          (b) provides a basis for restricting development in designated rights-of-way or between
             529      designated setbacks to allow the government authorities time to purchase or otherwise reserve
             530      the land; and
             531          (c) has been adopted as an element of the county's general plan.
             532          (26) "Person" means an individual, corporation, partnership, organization, association,
             533      trust, governmental agency, or any other legal entity.
             534          (27) "Plan for moderate income housing" means a written document adopted by a
             535      county legislative body that includes:
             536          (a) an estimate of the existing supply of moderate income housing located within the
             537      county;
             538          (b) an estimate of the need for moderate income housing in the county for the next five
             539      years as revised biennially;
             540          (c) a survey of total residential land use;
             541          (d) an evaluation of how existing land uses and zones affect opportunities for moderate
             542      income housing; and
             543          (e) a description of the county's program to encourage an adequate supply of moderate
             544      income housing.
             545          (28) "Plat" means a map or other graphical representation of lands being laid out and
             546      prepared in accordance with Section 17-27a-603 , 17-23-17 , or 57-8-13 .
             547          (29) "Public hearing" means a hearing at which members of the public are provided a
             548      reasonable opportunity to comment on the subject of the hearing.
             549          (30) "Public meeting" means a meeting that is required to be open to the public under
             550      Title 52, Chapter 4, Open and Public Meetings.
             551          (31) "Record of survey map" means a map of a survey of land prepared in accordance
             552      with Section 17-23-17 .



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             553
         (32) "Residential facility for elderly persons" means a single-family or multiple-family
             554      dwelling unit that meets the requirements of Part 4, General Plan, but does not include a health
             555      care facility as defined by Section 26-21-2 .
             556          (33) "Residential facility for persons with a disability" means a residence:
             557          (a) in which more than one person with a disability resides; and
             558          (b) (i) is licensed or certified by the Department of Human Services under Title 62A,
             559      Chapter 2, Licensure of Programs and Facilities; or
             560          (ii) is licensed or certified by the Department of Health under Title 26, Chapter 21,
             561      Health Care Facility Licensing and Inspection Act.
             562          (34) "Sanitary sewer authority" means the department, agency, or public entity with
             563      responsibility to review and approve the feasibility of sanitary sewer services or onsite
             564      wastewater systems.
             565          (35) "Special district" means any entity established under the authority of Title 17A,
             566      Special Districts, and any other governmental or quasi-governmental entity that is not a county,
             567      municipality, school district, or unit of the state.
             568          (36) "Specified public utility" means an electrical corporation, gas corporation, or
             569      telephone corporation, as those terms are defined in Section 54-2-1 .
             570          (37) "Street" means a public right-of-way, including a highway, avenue, boulevard,
             571      parkway, road, lane, walk, alley, viaduct, subway, tunnel, bridge, public easement, or other
             572      way.
             573          (38) (a) "Subdivision" means any land that is divided, resubdivided or proposed to be
             574      divided into two or more lots, parcels, sites, units, plots, or other division of land for the
             575      purpose, whether immediate or future, for offer, sale, lease, or development either on the
             576      installment plan or upon any and all other plans, terms, and conditions.
             577          (b) "Subdivision" includes:
             578          (i) the division or development of land whether by deed, metes and bounds description,
             579      devise and testacy, map, plat, or other recorded instrument; and
             580          (ii) except as provided in Subsection (38)(c), divisions of land for residential and
             581      nonresidential uses, including land used or to be used for commercial, agricultural, and
             582      industrial purposes.
             583          (c) "Subdivision" does not include:



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             584
         (i) a bona fide division or partition of agricultural land for agricultural purposes;
             585          (ii) a recorded agreement between owners of adjoining properties adjusting their
             586      mutual boundary if:
             587          (A) no new lot is created; and
             588          (B) the adjustment does not violate applicable land use ordinances;
             589          (iii) a recorded document, executed by the owner of record:
             590          (A) revising the legal description of more than one contiguous unsubdivided parcel of
             591      property into one legal description encompassing all such parcels of property; or
             592          (B) joining a subdivided parcel of property to another parcel of property that has not
             593      been subdivided, if the joinder does not violate applicable land use ordinances; or
             594          (iv) a bona fide division or partition of land in a county other than a first class county
             595      for the purpose of siting, on one or more of the resulting separate parcels:
             596          (A) an unmanned facility appurtenant to a pipeline owned or operated by a gas
             597      corporation, interstate pipeline company, or intrastate pipeline company; or
             598          (B) an unmanned telecommunications, microwave, fiber optic, electrical, or other
             599      utility service regeneration, transformation, retransmission, or amplification facility.
             600          (d) The joining of a subdivided parcel of property to another parcel of property that has
             601      not been subdivided does not constitute a subdivision under this Subsection (38) as to the
             602      unsubdivided parcel of property or subject the unsubdivided parcel to the county's subdivision
             603      ordinance.
             604          (39) "Township" means a contiguous, geographically defined portion of the
             605      unincorporated area of a county, established under this part or reconstituted or reinstated under
             606      Section 17-27a-307 , with planning and zoning functions as exercised through the township
             607      planning commission, as provided in this chapter, but with no legal or political identity
             608      separate from the county and no taxing authority, except that "township" means a former
             609      township under Chapter 308, Laws of Utah 1996 where the context so indicates.
             610          (40) "Unincorporated" means the area outside of the incorporated area of a
             611      municipality.
             612          (41) "Zoning map" means a map, adopted as part of a land use ordinance, that depicts
             613      land use zones, overlays, or districts.
             614          Section 9. Section 17-27a-202 is amended to read:



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             615
          17-27a-202. Applicant notice -- Waiver of requirements.
             616          (1) For each land use application, the county shall:
             617          (a) notify the applicant of the date, time, and place of each public hearing and public
             618      meeting to consider the application [and];
             619          (b) provide to each applicant a copy of each staff report regarding the applicant or the
             620      pending application at least three business days before the public hearing or public meeting;
             621      and
             622          (c) notify the applicant of any final action on a pending application.
             623          (2) If a county fails to comply with the requirements of Subsection (1)(a) or (b) or both,
             624      an applicant may waive the failure so that the application may stay on the public hearing or
             625      public meeting agenda and be considered as if the requirements had been met.
             626          Section 10. Section 17-27a-508 is amended to read:
             627           17-27a-508. When a land use applicant is entitled to approval -- Exception --
             628      County required to comply with land use ordinances.
             629          (1) (a) An applicant is entitled to approval of a land use application if the application
             630      conforms to the requirements of an applicable land use ordinance in effect when a complete
             631      application is submitted and all fees have been paid, unless:
             632          (i) the land use authority, on the record, finds that a compelling, countervailing public
             633      interest would be jeopardized by approving the application; or
             634          (ii) in the manner provided by local ordinance and before the application is submitted,
             635      the county has formally initiated proceedings to amend its ordinances in a manner that would
             636      prohibit approval of the application as submitted.
             637          (b) The county shall process an application without regard to proceedings initiated to
             638      amend the county's ordinances if:
             639          (i) 180 days have passed since the proceedings were initiated; and
             640          (ii) the proceedings have not resulted in an enactment that prohibits approval of the
             641      application as submitted.
             642          (c) An application for a land use approval is considered submitted and complete when
             643      the application is provided in a form that complies with the requirements of applicable
             644      ordinances and all applicable fees have been paid.
             645          (d) The continuing validity of an approval of a land use application is conditioned upon



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             646
     the applicant proceeding after approval to implement the approval with reasonable diligence.
             647          (2) A county is bound by the terms and standards of applicable land use ordinances and
             648      shall comply with mandatory provisions of those ordinances.
             649          (3) Each county shall process and render a decision on each land use application with
             650      reasonable diligence.
             651          Section 11. Section 17-27a-603 is amended to read:
             652           17-27a-603. Plat required when land is subdivided -- Approval of plat --
             653      Recording plat.
             654          (1) Unless exempt under Section 17-27a-605 or excluded from the definition of
             655      subdivision under Subsection 17-27a-103 [(37)](38), whenever any land is laid out and platted,
             656      the owner of the land shall provide an accurate plat that describes or specifies:
             657          (a) a name or designation of the subdivision that is distinct from any plat already
             658      recorded in the county recorder's office;
             659          (b) the boundaries, course, and dimensions of all of the parcels of ground divided, by
             660      their boundaries, course, and extent, whether the owner proposes that any parcel of ground is
             661      intended to be used as a street or for any other public use, and whether any such area is
             662      reserved or proposed for dedication for a public purpose;
             663          (c) the lot or unit reference, block or building reference, street or site address, street
             664      name or coordinate address, acreage or square footage for all parcels, units, or lots, and length
             665      and width of the blocks and lots intended for sale; and
             666          (d) every existing right-of-way and easement grant of record for underground facilities,
             667      as defined in Section 54-8a-2 , and for other utility facilities.
             668          (2) Subject to Subsections (3), (4), and (5), if the plat conforms to the county's
             669      ordinances and this part and has been approved by the culinary water authority and the sanitary
             670      sewer authority, the county shall approve the plat.
             671          (3) The county may withhold an otherwise valid plat approval until the owner of the
             672      land provides the legislative body with a tax clearance indicating that all taxes, interest, and
             673      penalties owing on the land have been paid.
             674          (4) (a) The owner of the land shall acknowledge the plat before an officer authorized
             675      by law to take the acknowledgment of conveyances of real estate and shall obtain the signature
             676      of each individual designated by the county.



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             677
         (b) The surveyor making the plat shall certify that the surveyor:
             678          (i) holds a license in accordance with Title 58, Chapter 22, Professional Engineers and
             679      Land Surveyors Licensing Act;
             680          (ii) has completed a survey of the property described on the plat in accordance with
             681      Section 17-23-17 and has verified all measurements; and
             682          (iii) has placed monuments as represented on the plat.
             683          (c) As applicable, the owner or operator of the underground and utility facilities shall
             684      approve the:
             685          (i) boundary, course, dimensions, and intended use of the right-of-way and easement
             686      grants of record;
             687          (ii) location of existing underground and utility facilities; and
             688          (iii) conditions or restrictions governing the location of the facilities within the
             689      right-of-way, and easement grants of records, and utility facilities within the subdivision.
             690          (5) (a) After the plat has been acknowledged, certified, and approved, the owner of the
             691      land shall, within the time period designated by ordinance, record the plat in the county
             692      recorder's office in the county in which the lands platted and laid out are situated.
             693          (b) An owner's failure to record a plat within the time period designated by ordinance
             694      renders the plat voidable.
             695          Section 12. Section 17-36-37 is amended to read:
             696           17-36-37. Budget officer -- Annual financial statement -- Contents.
             697          (1) The budget officer of each county, within 180 days after the close of each fiscal
             698      period or, for a county that has adopted a fiscal period that is a biennial period, within 180 days
             699      after both the midpoint and the close of the fiscal period, except as provided by Section
             700      17-36-38 , shall prepare and make available to the governing body an annual financial report
             701      which shall contain:
             702          (a) a statement of revenues and expenditures and a comparison with the budget of the
             703      general fund, similar statements of all other funds for which budgets are required, and
             704      statements of revenues and expenditures or of income and expense, as the case may be, of all
             705      other operating funds of the county;
             706          (b) a balance sheet of each fund and a combined balance sheet of all funds as of:
             707          (i) for a county that has adopted a fiscal period that is a biennial period, the midpoint



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             708
     and the close of the fiscal period; and
             709          (ii) for each other county, the close of the fiscal period; or
             710          (c) any other reports the governing body may require, including work performance
             711      data, tax levies, taxable values, details of bonded indebtedness, and historical facts of interest
             712      to the governing body and the public.
             713          (2) Each annual financial report required under Subsection (1) shall identify impact fee
             714      funds by the year in which they were received, the project from which the funds were collected,
             715      the capital projects for which the funds are budgeted, and the projected schedule for
             716      expenditure.
             717          [(2)] (3) Copies of the annual report shall be furnished to the state auditor and made a
             718      matter of public record in the office of the budget officer.
             719          Section 13. Section 17A-1-443 is amended to read:
             720           17A-1-443. Annual financial reports -- Independent audit reports.
             721          (1) (a) Within 180 days after the close of each fiscal year, the district shall prepare an
             722      annual financial report in conformity with generally accepted accounting principles as
             723      prescribed in the Uniform Accounting Manual for Special Districts. [This requirement]
             724          (b) Each annual financial report shall identify impact fee funds by the year in which
             725      they were received, the project from which the funds were collected, the capital projects for
             726      which the funds are budgeted, and the projected schedule for expenditure.
             727          (2) The requirement under Subsection (1)(a) to prepare an annual financial report may
             728      be satisfied by presentation of the audit report furnished by the independent auditor.
             729          (3) Copies of the annual financial report or the audit report furnished by the
             730      independent auditor shall be filed with the state auditor and shall be filed as a public document
             731      in the district office.


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