H.B. 450

This document includes House Committee Amendments incorporated into the bill on Tue, Feb 20, 2007 at 11:05 AM by jeyring. --> 1

LAW ENFORCEMENT DISTRICTS
2 2007 GENERAL SESSION
3 STATE OF UTAH
4 Chief Sponsor: Mark W. Walker
5 Senate Sponsor: Curtis S. Bramble
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 of a county service area to provide extended police
11 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 . authorizes law enforcement duties to be performed by law enforcement officers,
22 rather than the county sheriff, operating under the direction of an interlocal entity or
23 county service area in which the county is a participant;
24 . requires the county sheriff to establish service levels and service priorities for law
25 enforcement services provided by a county service area or interlocal entity to the
26 unincorporated area of the county;
27 . requires an interlocal agreement that creates an interlocal entity to provide law

28 enforcement services to an unincorporated area of a county to provide that the county sheriff be
29 a member of the local entity's governing body;
30 . establishes a higher tax rate limit than other county service areas for a county
31 service area that provides extended police protection service;
32 . requires the county and the municipalities included within a county service area for
33 extended police protection to reduce their certified tax rate to offset the cost of
34 extended police protection services;
35 . imputes a tax imposed by a police district to the county or municipality included
36 within the district for purposes of the county or municipality's tax limit;
37 . adds police districts to provisions that provide for:
38 . automatic annexation to the district when an area is annexed to a municipality
39 within the district;
40 . automatic withdrawal from the district when an area within the district is
41 annexed to a municipality that is not within the district; and
42 . an alternate method of withdrawing an area within a municipality from the
43 district upon resolution of the municipal legislative body and a vote of voters
44 within the municipality; and
45 . makes conforming changes.
46 Monies Appropriated in this Bill:
47 None
48 Other Special Clauses:
49 None
50 Utah Code Sections Affected:
51 AMENDS:
52 10-2-406, as last amended by Chapters 211 and 257, Laws of Utah 2003
53 10-2-419, as last amended by Chapter 233, Laws of Utah 2005
54 11-13-206, as renumbered and amended by Chapter 286, Laws of Utah 2002
55 17-22-2, as last amended by Chapters 140 and 219, Laws of Utah 2002
56 17A-2-411, as last amended by Chapter 257, Laws of Utah 2003
57 17A-2-414, as last amended by Chapter 13, Laws of Utah 2005, First Special Session
58 17B-2-202, as last amended by Chapter 257, Laws of Utah 2003

59 17B-2-214, as last amended by Chapter 6, Laws of Utah 2003, Second Special Session
60 17B-2-515.5, as last amended by Chapters 71 and 233, Laws of Utah 2005
61 17B-2-601, as last amended by Chapters 36 and 233, Laws of Utah 2005
62 17B-2-603.5, as last amended by Chapter 233, Laws of Utah 2005
63 59-2-924, as last amended by Chapters 26, 105 and 359, Laws of Utah 2006
64
65 Be it enacted by the Legislature of the state of Utah:
66 Section 1. Section 10-2-406 is amended to read:
67 10-2-406. Notice of certification -- Publishing and providing notice of petition.
68 (1) After receipt of the notice of certification from the city recorder or town clerk under
69 Subsection 10-2-405 (2)(c)(i), the municipal legislative body shall:
70 (a) (i) publish a notice at least once a week for three successive weeks, beginning no
71 later than ten days after receipt of the notice of certification, in a newspaper of general
72 circulation within:
73 (A) the area proposed for annexation; and
74 (B) the unincorporated area within 1/2 mile of the area proposed for annexation; or
75 (ii) if there is no newspaper of general circulation within those areas, post written
76 notices in conspicuous places within those areas that are most likely to give notice to residents
77 within those areas; and
78 (b) within 20 days of receipt of the notice of certification under Subsection 10-2-405 (2)
79 (c)(i), mail written notice to each affected entity.
80 (2) (a) The notice under Subsections (1)(a) and (b) shall:
81 (i) state that a petition has been filed with the municipality proposing the annexation of
82 an area to the municipality;
83 (ii) state the date of the municipal legislative body's receipt of the notice of certification
84 under Subsection 10-2-405 (2)(c)(i);
85 (iii) describe the area proposed for annexation in the annexation petition;
86 (iv) state that the complete annexation petition is available for inspection and copying
87 at the office of the city recorder or town clerk;
88 (v) state in conspicuous and plain terms that the municipality may grant the petition
89 and annex the area described in the petition unless, within the time required under Subsection

90 10-2-407 (2)(a)(i)(A), a written protest to the annexation petition is filed with the commission
91 and a copy of the protest delivered to the city recorder or town clerk of the proposed annexing
92 municipality;
93 (vi) state the address of the commission or, if a commission has not yet been created in
94 the county, the county clerk, where a protest to the annexation petition may be filed;
95 (vii) state that the area proposed for annexation to the municipality will also
96 automatically be annexed to a local district providing fire protection, paramedic, and
97 emergency services or extended police protection service, as the case may be, as provided in
98 Section 17B-2-515.5 , if:
99 (A) the proposed annexing municipality is entirely within the boundaries of a local
100 district:
101 (I) that provides, as the case may be:
102 (Aa) fire protection, paramedic, and emergency services; [and] or
103 (Bb) extended police protection service; and
104 (II) in the creation of which an election was not required because of Subsection
105 17B-2-214 (3)(c); and
106 (B) the area proposed to be annexed to the municipality is not already within the
107 boundaries of the local district; and
108 (viii) state that the area proposed for annexation to the municipality will be
109 automatically withdrawn from a local district providing fire protection, paramedic, and
110 emergency services or extended police protection service, as the case may be, as provided in
111 Subsection 17B-2-601 (2), if:
112 (A) the petition proposes the annexation of an area that is within the boundaries of a
113 local district:
114 (I) that provides, as the case may be:
115 (Aa) fire protection, paramedic, and emergency services; [and] or
116 (Bb) extended police protection service; and
117 (II) in the creation of which an election was not required because of Subsection
118 17B-2-214 (3)(c); and
119 (B) the proposed annexing municipality is not within the boundaries of the local
120 district.

121 (b) The statement required by Subsection (2)(a)(v) shall state the deadline for filing a
122 written protest in terms of the actual date rather than by reference to the statutory citation.
123 (c) In addition to the requirements under Subsection (2)(a), a notice under Subsection
124 (1)(a) for a proposed annexation of an area within a county of the first class shall include a
125 statement that a protest to the annexation petition may be filed with the commission by
126 property owners if it contains the signatures of the owners of private real property that:
127 (i) is located in the unincorporated area within 1/2 mile of the area proposed for
128 annexation;
129 (ii) covers at least 25% of the private land area located in the unincorporated area
130 within 1/2 mile of the area proposed for annexation; and
131 (iii) is equal in value to at least 15% of all real property located in the unincorporated
132 area within 1/2 mile of the area proposed for annexation.
133 Section 2. Section 10-2-419 is amended to read:
134 10-2-419. Boundary adjustment -- Notice and hearing -- Protest.
135 (1) The legislative bodies of two or more municipalities having common boundaries
136 may adjust their common boundaries as provided in this section.
137 (2) (a) The legislative body of each municipality intending to adjust a boundary that is
138 common with another municipality shall:
139 (i) adopt a resolution indicating the intent of the municipal legislative body to adjust a
140 common boundary;
141 (ii) hold a public hearing on the proposed adjustment no less than 60 days after the
142 adoption of the resolution under Subsection (2)(a)(i); and
143 (iii) (A) publish notice at least once a week for three successive weeks in a newspaper
144 of general circulation within the municipality; or
145 (B) if there is no newspaper of general circulation within the municipality, post at least
146 one notice per 1,000 population in places within the municipality that are most likely to give
147 notice to residents of the municipality.
148 (b) The notice required under Subsection (2)(a)(iii) shall:
149 (i) state that the municipal legislative body has adopted a resolution indicating the
150 municipal legislative body's intent to adjust a boundary that the municipality has in common
151 with another municipality;

152 (ii) describe the area proposed to be adjusted;
153 (iii) state the date, time, and place of the public hearing required under Subsection
154 (2)(a)(ii);
155 (iv) state in conspicuous and plain terms that the municipal legislative body will adjust
156 the boundaries unless, at or before the public hearing under Subsection (2)(a)(ii), written
157 protests to the adjustment are filed by the owners of private real property that:
158 (A) is located within the area proposed for adjustment;
159 (B) covers at least 25% of the total private land area within the area proposed for
160 adjustment; and
161 (C) is equal in value to at least 15% of the value of all private real property within the
162 area proposed for adjustment; [and]
163 (v) state that the area that is the subject of the boundary adjustment will, as provided in
164 Section 17B-2-515.5 and because of the boundary adjustment, be automatically annexed to a
165 local district providing fire protection, paramedic, and emergency services[, as provided in
166 Section 17B-2-515.5 ] or extended police protection service, as the case may be, if:
167 (A) the municipality to which the area is being added because of the boundary
168 adjustment is entirely within the boundaries of a local district:
169 (I) that provides, as the case may be:
170 (Aa) fire protection, paramedic, and emergency services; [and] or
171 (Bb) extended police protection service; and
172 (II) in the creation of which an election was not required because of Subsection
173 17B-2-214 (3)(c); and
174 (B) the municipality from which the area is being taken because of the boundary
175 adjustment is not within the boundaries of the local district; and
176 (vi) state that the area proposed for annexation to the municipality will, as provided in
177 Subsection H. [ 17B-2-602 ] 17B-2-601 .H (2), be automatically withdrawn from a local
177a district providing fire
178 protection, paramedic, and emergency services[, as provided in Subsection 17B-2-601 (2)] or
179 extended police protection service, as the case may be, if:
180 (A) the municipality to which the area is being added because of the boundary
181 adjustment is not within the boundaries of a local district:
182 (I) that provides, as the case may be:

183 (Aa) fire protection, paramedic, and emergency services; [and] or
184 (Bb) extended police protection service; and
185 (II) in the creation of which an election was not required because of Subsection
186 17B-2-214 (3)(c); and
187 (B) the municipality from which the area is being taken because of the boundary
188 adjustment is entirely within the boundaries of the local district.
189 (c) The first publication of the notice required under Subsection (2)(a)(iii)(A) shall be
190 within 14 days of the municipal legislative body's adoption of a resolution under Subsection
191 (2)(a)(i).
192 (3) Upon conclusion of the public hearing under Subsection (2)(a)(ii), the municipal
193 legislative body may adopt an ordinance adjusting the common boundary unless, at or before
194 the hearing under Subsection (2)(a)(ii), written protests to the adjustment have been filed with
195 the city recorder or town clerk, as the case may be, by the owners of private real property that:
196 (a) is located within the area proposed for adjustment;
197 (b) covers at least 25% of the total private land area within the area proposed for
198 adjustment; and
199 (c) is equal in value to at least 15% of the value of all private real property within the
200 area proposed for adjustment.
201 (4) The municipal legislative body shall comply with the requirements of Section
202 10-2-425 as if the boundary change were an annexation.
203 (5) An ordinance adopted under Subsection (3) becomes effective when each
204 municipality involved in the boundary adjustment has adopted an ordinance under Subsection
205 (3) and as determined under Subsection 10-2-425 (5) if the boundary change were an
206 annexation.
207 Section 3. Section 11-13-206 is amended to read:
208 11-13-206. Requirements for agreements for joint or cooperative action.
209 (1) Each agreement under Section 11-13-202 , 11-13-203 , or 11-13-205 shall specify:
210 (a) its duration;
211 (b) if the agreement creates an interlocal entity:
212 (i) the precise organization, composition, and nature of the interlocal entity;
213 (ii) the powers delegated to the interlocal entity;

214 (iii) the manner in which the interlocal entity is to be governed; and
215 (iv) subject to Subsection (2), the manner in which the members of its governing body
216 are to be appointed or selected;
217 (c) its purpose or purposes;
218 (d) the manner of financing the joint or cooperative undertaking and of establishing
219 and maintaining a budget for it;
220 (e) the permissible method or methods to be employed in accomplishing the partial or
221 complete termination of the agreement and for disposing of property upon such partial or
222 complete termination; and
223 (f) any other necessary and proper matters.
224 (2) Each agreement under Section 11-13-203 or 11-13-205 that creates an interlocal
225 entity shall require that Utah public agencies that are parties to the agreement have the right to
226 appoint or select members of the interlocal entity's governing body with a majority of the
227 voting power.
228 (3) Each agreement under this chapter that creates an interlocal entity to provide law
229 enforcement services to an area that includes an unincorporated area of a county shall require
230 the sheriff of that county to be a member of the local entity's governing body.
231 Section 4. Section 17-22-2 is amended to read:
232 17-22-2. Sheriff -- General duties.
233 (1) [The] Subject to Subsection (3), the sheriff shall:
234 (a) preserve the peace;
235 (b) make all lawful arrests;
236 (c) attend in person or by deputy the Supreme Court and the Court of Appeals when
237 required or when the court is held within his county, all courts of record, and court
238 commissioner and referee sessions held within his county, obey their lawful orders and
239 directions, and comply with the court security rule, Rule 3-414, of the Utah Code of Judicial
240 Administration;
241 (d) upon request of the juvenile court, aid the court in maintaining order during
242 hearings and transport a minor to and from youth corrections facilities, other institutions, or
243 other designated places;
244 (e) attend county justice courts if the judge finds that the matter before the court

245 requires the sheriff's attendance for security, transportation, and escort of jail prisoners in his
246 custody, or for the custody of jurors;
247 (f) command the aid of as many inhabitants of his county as he considers necessary in
248 the execution of these duties;
249 (g) take charge of and keep the county jail and the jail prisoners;
250 (h) receive and safely keep all persons committed to his custody, file and preserve the
251 commitments of those persons, and record the name, age, place of birth, and description of
252 each person committed;
253 (i) release on the record all attachments of real property when the attachment he
254 receives has been released or discharged;
255 (j) endorse on all process and notices the year, month, day, hour, and minute of
256 reception, and, upon payment of fees, issue a certificate to the person delivering process or
257 notice showing the names of the parties, title of paper, and the time of receipt;
258 (k) serve all process and notices as prescribed by law;
259 (l) if he makes service of process or notice, certify on the process or notices the
260 manner, time, and place of service, or, if he fails to make service, certify the reason upon the
261 process or notice, and return them without delay;
262 (m) extinguish fires occurring in the undergrowth, trees, or wooded areas on the public
263 land within his county;
264 (n) perform as required by any contracts between the county and private contractors for
265 management, maintenance, operation, and construction of county jails entered into under the
266 authority of Section 17-53-311 ;
267 (o) manage search and rescue services in his county;
268 (p) obtain saliva DNA specimens as required under Section 53-10-404 ;
269 (q) on or before January 1, 2003, adopt a written policy that prohibits the stopping,
270 detention, or search of any person when the action is solely motivated by considerations of
271 race, color, ethnicity, age, or gender; and
272 (r) perform any other duties that are required by law.
273 (2) Violation of Subsection (1)(j) is a class C misdemeanor. Violation of any other
274 Subsection under Subsection (1) is a class A misdemeanor.
275 (3) (a) Subject to Subsection (3)(b), law enforcement duties under this section may be

276 performed in a county of the first class by law enforcement officers operating under the
277 direction of:
278 (i) an interlocal entity created under Title 11, Chapter 13, Interlocal Cooperation Act,
279 pursuant to an interlocal agreement to which the county is a party, to provide extended police
280 protection service; or
281 (ii) a county service area under Title 17A, Chapter 2, Part 4, County Service Area Act,
282 created to provide extended police protection service and in the creation of which an election
283 was not required under Subsection 17B-2-214 (3)(c).
284 (b) The county sheriff shall establish service levels and service priorities for law
285 enforcement services provided under Subsection (3)(a) within the unincorporated area of the
286 county.
287 Section 5. Section 17A-2-411 is amended to read:
288 17A-2-411. Board of trustees -- Selection procedures -- Surety bonds -- Other
289 provisions applicable -- Board membership for certain service areas providing fire
290 protection, paramedic, and emergency services or extended police protection service.
291 (1) Each service area authorized under this part shall be governed by a board of
292 trustees.
293 (2) (a) Except as provided in [Subsection] Subsections (11) and (12), upon the creation
294 of a county service area, the county legislative body may adopt an ordinance declaring that the
295 county legislative body of the county shall act as the trustees of the service area.
296 (b) Upon passage of the ordinance, the county legislative body of the county shall act
297 as trustees of the service area with all the powers, authority, and responsibility vested in the
298 trustees under this part.
299 (c) (i) The county legislative body, when acting as trustees, may use any existing
300 county offices, officers, or employees for the purposes of the service area.
301 (ii) The county legislative body shall charge costs of those services to the service area
302 and require them to be paid to the county treasurer for the general fund of the county.
303 (3) Except as provided in [Subsection] Subsections (11) and (12), at any time after the
304 creation of a board of trustees as provided in Subsection (1), if no elected board has been
305 established as provided in this section, the county legislative body of the county in which the
306 service area is located may:

307 (a) by ordinance, delegate its powers to an appointed or elected board of trustees as
308 provided in Chapter 1, Part 3, Special District Board Selection Procedures; and
309 (b) provide for the appointment or election of the board by following the procedures
310 and requirements of Chapter 1, Part 3, Special District Board Selection Procedures.
311 (4) Except as provided in [Subsection] Subsections (11) and (12), at any time after the
312 creation of a board of trustees as provided in Subsections (2) and (3), the county legislative
313 body shall hold an election for trustees by following the procedures and requirements of
314 Chapter 1, Part 3, Special District Board Selection Procedures, if:
315 (a) the county legislative body receives a petition requesting that an election for
316 trustees be held that is:
317 (i) signed by at least 10% of persons eligible to vote in an election in a service area
318 authorized under this part; and
319 (ii) filed with the county legislative body at least 30 days before the date set for a bond
320 election or 90 days before the date set for any municipal election; or
321 (b) territory located within a municipality is annexed into the county service area under
322 Title 17B, Chapter 2, Part 5, Annexation.
323 (5) (a) If there is no elected board of trustees at the time of the first bond election,
324 trustees shall be elected in conjunction with that bond election, except as provided in
325 [Subsection] Subsections (11) and (12).
326 (b) Candidates for election to the board of trustees shall be taxpayers and qualified
327 voters in the service area.
328 (c) At any time within 30 days after the county legislative body has called a bond
329 election, but not less than 15 days before the day of election, any person who is qualified to
330 vote in the service area may file a signed statement with the county clerk announcing the
331 person's candidacy to be one of the first elected trustees of the service area.
332 (d) The board of trustees shall provide a ballot separate from the bond ballot that
333 contains the names of the candidates and blanks in which the voters may write in additional
334 names.
335 (e) A voter at the election may vote for the number of trustee positions to be filled.
336 (f) The persons receiving the highest number of votes at the election are members of
337 the board of trustees.

338 (6) (a) Each member of the board of trustees may vote on all questions, orders,
339 resolutions, and ordinances coming before the board.
340 (b) Notwithstanding Section 17B-2-404 , if the county legislative body acts as the board
341 of trustees, no compensation may be paid to them as trustees.
342 (c) Each trustee who is also a member of the county legislative body shall take the oath
343 of office and shall give the bond that is required by law for members of the county legislative
344 body.
345 (7) All qualified voters in the service area may vote in elections to select trustees and in
346 elections to approve the issuance of bonds.
347 (8) Following the election or appointment of the first trustees, each elected trustee shall
348 be elected according to the procedures and requirements of Chapter 1, Part 3, Special District
349 Board Selection Procedures.
350 (9) Each vacancy of an elected trustee in office shall be filled according to the
351 procedures and requirements of Chapter 1, Part 3, Special District Board Selection Procedures.
352 (10) (a) Except as provided in [Subsection] Subsections (11) and (12), the provisions
353 of Title 17B, Chapter 2, Part 4, Board of Trustees, apply to each county service area to the
354 same extent as if the county service area were a local district under Title 17B, Chapter 2, Local
355 Districts.
356 (b) (i) If a change in the number of board of trustees members is necessary to comply
357 with the requirements of Subsection 17B-2-402 (1), the board of trustees may by majority vote,
358 notwithstanding Subsection 17B-2-402 (3), change the number of board members to the next
359 odd number higher or lower than the number of current board members.
360 (ii) If a change under Subsection (10)(b)(i) decreases the number of board members,
361 the change may not take effect until the expiration of the term of the member whose term next
362 expires.
363 (iii) If a change in the number of board members necessitated by Subsection
364 17B-2-402 (1) would cause the district to violate a provision of bonds issued by the district, the
365 number of board members may be modified to the extent necessary to avoid a violation.
366 (c) (i) If a change in the expiration date of the term of a board of trustees member is
367 necessary to comply with the requirements of Subsection 17B-2-403 (1), the term of each board
368 member whose term expires on a day other than the first Monday in January shall be extended

369 to the first Monday in January after the normal expiration date next following the special
370 district election date under Section 17A-1-305 .
371 (ii) If a change in the length of the term of a board of trustees member is necessary to
372 comply with the requirements of Subsection 17B-2-403 (2), the change may not take effect until
373 the expiration of the term of the member whose term length is to be changed.
374 (11) (a) This Subsection (11) applies to a county service area created on or after May 5,
375 2003 if:
376 (i) the county service area was created to provide fire protection, paramedic, and
377 emergency services; and
378 (ii) in the creation of the county service area, an election was not required under
379 Subsection 17B-2-214 (3)(c).
380 (b) (i) Each county whose unincorporated area is partially or fully included within the
381 county service area, whether in conjunction with the creation of the county service area or by
382 later annexation, shall appoint three members to the board of trustees.
383 (ii) Each municipality whose area is included within the county service area, whether
384 in conjunction with the creation of the county service area or by later annexation, shall appoint
385 one member to the board of trustees.
386 (iii) Each member appointed by a county under Subsection (11)(b)(i) shall be an
387 elected official of the appointing county, and each member appointed by a municipality under
388 Subsection (11)(b)(ii) shall be an elected official of the appointing municipality.
389 (c) The number of members of a board of trustees of a county service area to which this
390 Subsection (11) applies shall be the number resulting from application of Subsection (11)(b).
391 (d) An employee of the county service area may not serve as a member of the board of
392 trustees.
393 (12) (a) As used in this Subsection (12):
394 (i) "Jurisdictional boundaries" means:
395 (A) for a county that is a police district participant, the unincorporated area of the
396 county that is included within the police district; and
397 (B) for a municipality that is a police district participant, the area within the boundaries
398 of the municipality.
399 (ii) "Police district" means a county service area:

400 (A) created on or after April 30, 2007;
401 (B) created to provide extended police protection service; and
402 (C) in the creation of which an election was not required under Subsection
403 17B-2-214 (3)(c).
404 (iii) "Police district participant" means:
405 (A) a county whose unincorporated area is partially or fully included within a police
406 district, whether in conjunction with the creation of the police district or by later annexation; or
407 (B) a municipality whose area is included within the police district, whether in
408 conjunction with the creation of the police district or by later annexation.
409 (b) Each police district participant shall appoint to the board of trustees of the police
410 district:
411 (i) one member, if the population within the jurisdictional boundaries of the police
412 district participant does not exceed 50,000;
413 (ii) two members, if the population within the jurisdictional boundaries of the police
414 district participant exceeds 50,000 but does not exceed 100,000; and
415 (iii) three members, if the population within the jurisdictional boundaries of the police
416 district participant exceeds 100,000.
417 (c) One of the members appointed under Subsection (12)(b) by a county that is a police
418 district participant shall be the county sheriff.
419 (d) Notwithstanding Subsection 17B-2-402 (1), the number of members of a police
420 district board of trustees shall be the number resulting from application of Subsection (12)(b).
421 (e) An employee of the police district may not serve as a member of the board of
422 trustees.
423 Section 6. Section 17A-2-414 is amended to read:
424 17A-2-414. Tax rate -- Limitation.
425 (1) Each year prior to the time the county legislative body fixes and levies taxes for
426 county purposes, the board of trustees of each county service area within the county shall fix
427 the rate of county service area taxes or charges or combination of both and shall certify the rate
428 to the county legislative body.
429 (2) Except as provided in Section 17A-2-424 , a tax levy rate certified for a county
430 service area under Subsection (1) may not in any year exceed:

431 (a) .0023 per dollar of taxable value of taxable property located in the county service
432 area, if the county service area:
433 (i) is located in a county of the first class; and
434 (ii) provides:
435 (A) fire protection, paramedic, and emergency services; or
436 (B) extended police protection service; or
437 (b) for each other county service area, .0014 per dollar of taxable value of taxable
438 property located in the county service area.
439 Section 7. Section 17B-2-202 is amended to read:
440 17B-2-202. Local district may be created -- Services that may be provided --
441 Limitations -- Name.
442 (1) A local district may be created as provided in this part to provide within its
443 boundaries service consisting of:
444 (a) the operation of an airport;
445 (b) the operation of a cemetery;
446 (c) the operation of a system for the generation or distribution of electricity;
447 (d) the operation of a system for the transmission of natural or manufactured gas that
448 is:
449 (i) connected to a gas plant, as defined in Section 54-2-1 , of a gas corporation, as
450 defined in Section 54-2-1 , that is regulated under Section 54-4-1 ; and
451 (ii) to be used to facilitate gas utility service within the district if such gas utility
452 service is not available within the district prior to the acquisition or construction of such a
453 system;
454 (e) fire protection, paramedic, and emergency services;
455 (f) garbage collection and disposal;
456 (g) health care;
457 (h) the operation of a library;
458 (i) abatement or control of mosquitos and other insects;
459 (j) the operation of parks or recreation facilities;
460 (k) the operation of a sewage system;
461 (l) street lighting;

462 (m) the construction and maintenance of curb, gutter, and sidewalk;
463 (n) transportation;
464 (o) the operation of a system for the control of storm or flood waters;
465 (p) the operation of an irrigation water system;
466 (q) the operation of a culinary water system; [or]
467 (r) the underground installation of an electric utility line or the conversion to
468 underground of an existing electric utility line[.]; or
469 (s) extended police protection.
470 (2) For purposes of this section:
471 (a) "Operation" means all activities involved in providing the indicated service
472 including acquisition and ownership of property reasonably necessary to provide the indicated
473 service and acquisition, construction, and maintenance of facilities and equipment reasonably
474 necessary to provide the indicated service.
475 (b) "System" means the aggregate of interrelated components that combine together to
476 provide the indicated service including:
477 (i) for a sewage system, collection and treatment; and
478 (ii) for an irrigation or culinary water system, collection, retention, treatment, and
479 distribution to either the end user or another that in turn distributes to the end user.
480 (3) (a) Except as provided in Subsection (3)(b), a local district may be created to
481 provide and may after its creation provide no more than two of the services listed in Subsection
482 (1).
483 (b) Notwithstanding Subsection (3)(a), a local district may be created to provide and
484 may after its creation provide services consisting of:
485 (i) the operation of some or all of the components of a sewage system;
486 (ii) the operation of some or all of the components of an irrigation water system; and
487 (iii) the operation of some or all of the components of a culinary water system.
488 (4) (a) Except as provided in Subsection (4)(b), a local district may not be created to
489 provide and may not after its creation provide to an area the same service already being
490 provided to that area by another political subdivision.
491 (b) For purposes of Subsection (4)(a), a local district does not provide the same service
492 as another political subdivision if it operates a component of a system that is different from a

493 component operated by another political subdivision but within the same:
494 (i) sewage system;
495 (ii) irrigation water system; or
496 (iii) culinary water system.
497 (5) Except for a local district in the creation of which an election is not required under
498 Subsection 17B-2-214 (3)(c), the area of a local district may include all or part of the
499 unincorporated area of one or more counties and all or part of one or more municipalities.
500 (6) The name of a local district:
501 (a) may include words descriptive of the type of service provided by the local district;
502 and
503 (b) may not include the name of a county or municipality.
504 Section 8. Section 17B-2-214 is amended to read:
505 17B-2-214. Election -- Exceptions.
506 (1) (a) Except as provided in Subsection (3) and in Subsection 17B-2-213 (2)(a), an
507 election on the question of whether the local district should be created shall be held by:
508 (i) if the proposed local district is located entirely within a single county, the
509 responsible clerk; or
510 (ii) except as provided under Subsection (1)(b), if the proposed local district is located
511 within more than one county, the clerk of each county in which part of the proposed local
512 district is located, in cooperation with the responsible clerk.
513 (b) Notwithstanding Subsection (1)(a)(ii), if the proposed local district is located
514 within more than one county and the only area of a county that is included within the proposed
515 local district is located within a single municipality, the election for that area shall be held by
516 the municipal clerk or recorder, in cooperation with the responsible clerk.
517 (2) Each election under Subsection (1) shall be held at the next special or regular
518 general election date that is:
519 (a) for an election pursuant to a property owner or registered voter petition, more than
520 45 days after certification of the petition under Subsection 17B-2-209 (3)(b)(i); or
521 (b) for an election pursuant to a resolution, more than 60 days after the latest hearing
522 required under Section 17B-2-210 .
523 (3) The election requirement of Subsection (1) does not apply to:

524 (a) [to] a petition filed under Subsection 17B-2-203 (1)(a) if it contains the signatures of
525 the owners of private real property that:
526 (i) is located within the proposed local district;
527 (ii) covers at least 67% of the total private land area within the proposed local district
528 as a whole and within each applicable area; and
529 (iii) is equal in value to at least 50% of the value of all private real property within the
530 proposed local district as a whole and within each applicable area;
531 (b) [to] a petition filed under Subsection 17B-2-203 (1)(b) if it contains the signatures
532 of registered voters residing within the proposed local district as a whole and within each
533 applicable area, equal in number to at least 67% of the number of votes cast in the proposed
534 local district as a whole and in each applicable area, respectively, for the office of governor at
535 the last general election prior to the filing of the petition; or
536 (c) [to] a resolution [adopted] under Subsection 17B-2-203 (1)(c) [on or after May 5,
537 2003] that:
538 (i) (A) proposes the creation of a local district to provide fire protection, paramedic,
539 and emergency services, if the proposed local district includes a majority of the unincorporated
540 area of one or more counties[.]; and
541 (B) was adopted on or after May 3, 2003; or
542 (ii) (A) proposes the creation of a local district to provide extended police protection
543 service, if the proposed local district includes:
544 (I) a majority of the unincorporated area of a single county; and
545 (II) no area of any other county, unless that area is entirely within a municipality whose
546 boundaries are included in the local district and a majority of whose land area is located within
547 the county whose unincorporated area is included in the local district; and
548 (B) was adopted on or after April 30, 2007.
549 (4) (a) If the proposed local district is located in more than one county, the responsible
550 clerk shall coordinate with the clerk of each other county and the clerk or recorder of each
551 municipality involved in an election under Subsection (1) so that the election is held on the
552 same date and in a consistent manner in each jurisdiction.
553 (b) The clerk of each county and the clerk or recorder of each municipality involved in
554 an election under Subsection (1) shall cooperate with the responsible clerk in holding the

555 election.
556 (c) Except as otherwise provided in this part, each election under Subsection (1) shall
557 be governed by Title 20A, Election Code.
558 Section 9. Section 17B-2-515.5 is amended to read:
559 17B-2-515.5. Automatic annexation to a district providing fire protection,
560 paramedic, and emergency services.
561 (1) An area outside the boundaries of a local district that is annexed to a municipality
562 or added to a municipality by a boundary adjustment under Title 10, Chapter 2, Part 4,
563 Annexation, is automatically annexed to the local district if:
564 (a) the local district provides:
565 (i) fire protection, paramedic, and emergency services; or
566 (ii) extended police protection service;
567 (b) an election for the creation of the local district was not required because of
568 Subsection 17B-2-214 (3)(c); and
569 (c) before the municipal annexation or boundary adjustment, the entire municipality
570 that is annexing the area or adding the area by boundary adjustment was included within the
571 local district.
572 (2) The effective date of an annexation under this section is governed by Subsection
573 17B-2-514 (3)(b).
574 Section 10. Section 17B-2-601 is amended to read:
575 17B-2-601. Withdrawal of area from local district -- Automatic withdrawal in
576 certain circumstances -- Definitions.
577 (1) An area within the boundaries of a local district may be withdrawn from the local
578 district as provided in this part.
579 (2) (a) An area within the boundaries of a local district is automatically withdrawn
580 from the local district by the annexation of the area to a municipality or the adding of the area
581 to a municipality by boundary adjustment under Title 10, Chapter 2, Part 4, Annexation, if:
582 (i) the local district H. [ :
583 (A) ] .H provides H. :
583a (A) .H fire protection, paramedic, and emergency services; or
584 (B) extended police protection service;
585 (ii) an election for the creation of the local district was not required because of

586 Subsection 17B-2-214 (3)(c); and
587 (iii) before annexation or boundary adjustment, the boundaries of the local district do
588 not include any of the annexing municipality.
589 (b) The effective date of a withdrawal under this Subsection (2) is governed by
590 Subsection 17B-2-610 (2)(b).
591 (3) (a) An area within the boundaries of a local district located in a county of the first
592 class is automatically withdrawn from the local district by the incorporation of a municipality
593 whose boundaries include the area if:
594 (i) the local district provides fire protection, paramedic, and emergency services;
595 (ii) an election for the creation of the local district was not required because of
596 Subsection 17B-2-214 (3)(c); and
597 (iii) the legislative body of the newly incorporated municipality:
598 (A) adopts a resolution approving the withdrawal that includes the legal description of
599 the area to be withdrawn; and
600 (B) delivers a copy of the resolution to the board of trustees of the local district.
601 (b) The effective date of a withdrawal under this Subsection (3) is governed by
602 Subsection 17B-2-610 (2)(a).
603 (4) In addition to those definitions in Section 17B-2-101 , as used in this part,
604 "receiving entity" means an entity that will, following a withdrawal, provide to the withdrawn
605 area the service previously provided by the local district.
606 Section 11. Section 17B-2-603.5 is amended to read:
607 17B-2-603.5. Withdrawal of municipality in certain districts providing fire
608 protection, paramedic, and emergency services.
609 (1) (a) The process to withdraw an area from a local district may be initiated by a
610 resolution adopted by the legislative body of a municipality that is entirely within the
611 boundaries of a local district:
612 (i) that provides:
613 (A) fire protection, paramedic, and emergency services; [and] or
614 (B) extended police protection service; and
615 (ii) in the creation of which an election was not required because of Subsection
616 17B-2-214 (3)(c).

617 (b) Within ten days after adopting a resolution under Subsection (1)(a), the municipal
618 legislative body shall submit to the board of trustees of the local district written notice of the
619 adoption of the resolution, accompanied by a copy of the resolution.
620 (2) If a resolution is adopted under Subsection (1)(a), the municipal legislative body
621 shall hold an election at the next municipal general election that is more than 60 days after
622 adoption of the resolution on the question of whether the municipality should withdraw from
623 the local district.
624 (3) If a majority of those voting on the question of withdrawal at an election held under
625 Subsection (2) vote in favor of withdrawal, the municipality shall be withdrawn from the local
626 district.
627 (4) (a) Within ten days after the canvass of an election at which a withdrawal under this
628 section is submitted to voters, the municipal legislative body shall send written notice to the
629 board of the local district from which the municipality is proposed to withdraw.
630 (b) Each notice under Subsection (4)(a) shall:
631 (i) state the results of the withdrawal election; and
632 (ii) if the withdrawal was approved by voters, be accompanied by a map or legal
633 description of the area to be withdrawn, adequate for purposes of the county assessor and
634 recorder.
635 (5) The effective date of a withdrawal under this section is governed by Subsection
636 17B-2-610 (2)(a).
637 Section 12. Section 59-2-924 is amended to read:
638 59-2-924. Report of valuation of property to county auditor and commission --
639 Transmittal by auditor to governing bodies -- Certified tax rate -- Calculation of certified
640 tax rate -- Rulemaking authority -- Adoption of tentative budget.
641 (1) (a) Before June 1 of each year, the county assessor of each county shall deliver to
642 the county auditor and the commission the following statements:
643 (i) a statement containing the aggregate valuation of all taxable property in each taxing
644 entity; and
645 (ii) a statement containing the taxable value of any additional personal property
646 estimated by the county assessor to be subject to taxation in the current year.
647 (b) The county auditor shall, on or before June 8, transmit to the governing body of

648 each taxing entity:
649 (i) the statements described in Subsections (1)(a)(i) and (ii);
650 (ii) an estimate of the revenue from personal property;
651 (iii) the certified tax rate; and
652 (iv) all forms necessary to submit a tax levy request.
653 (2) (a) (i) The "certified tax rate" means a tax rate that will provide the same ad
654 valorem property tax revenues for a taxing entity as were budgeted by that taxing entity for the
655 prior year.
656 (ii) For purposes of this Subsection (2), "ad valorem property tax revenues" do not
657 include:
658 (A) collections from redemptions;
659 (B) interest; and
660 (C) penalties.
661 (iii) (A) Except as provided in Subsection (2)(a)(v), the certified tax rate shall be
662 calculated by dividing the ad valorem property tax revenues budgeted for the prior year by the
663 taxing entity by the amount calculated under Subsection (2)(a)(iii)(B).
664 (B) For purposes of Subsection (2)(a)(iii)(A), the legislative body of a taxing entity
665 shall calculate an amount as follows:
666 (I) calculate for the taxing entity the difference between:
667 (Aa) the aggregate taxable value of all property taxed; and
668 (Bb) any redevelopment adjustments for the current calendar year;
669 (II) after making the calculation required by Subsection (2)(a)(iii)(B)(I), calculate an
670 amount determined by increasing or decreasing the amount calculated under Subsection
671 (2)(a)(iii)(B)(I) by the average of the percentage net change in the value of taxable property for
672 the equalization period for the three calendar years immediately preceding the current calendar
673 year;
674 (III) after making the calculation required by Subsection (2)(a)(iii)(B)(II), calculate the
675 product of:
676 (Aa) the amount calculated under Subsection (2)(a)(iii)(B)(II); and
677 (Bb) the percentage of property taxes collected for the five calendar years immediately
678 preceding the current calendar year; and

679 (IV) after making the calculation required by Subsection (2)(a)(iii)(B)(III), calculate an
680 amount determined by subtracting from the amount calculated under Subsection
681 (2)(a)(iii)(B)(III) any new growth as defined in this section:
682 (Aa) within the taxing entity; and
683 (Bb) for the current calendar year.
684 (C) For purposes of Subsection (2)(a)(iii)(B)(I), the aggregate taxable value of all
685 property taxed includes:
686 (I) the total taxable value of the real and personal property contained on the tax rolls;
687 and
688 (II) the taxable value of any additional personal property estimated by the county
689 assessor to be subject to taxation in the current year.
690 (D) In accordance with Title 63, Chapter 46a, Utah Administrative Rulemaking Act,
691 the commission may prescribe rules for calculating redevelopment adjustments for a calendar
692 year.
693 (iv) (A) In accordance with Title 63, Chapter 46a, Utah Administrative Rulemaking
694 Act, the commission shall make rules determining the calculation of ad valorem property tax
695 revenues budgeted by a taxing entity.
696 (B) For purposes of Subsection (2)(a)(iv)(A), ad valorem property tax revenues
697 budgeted by a taxing entity shall be calculated in the same manner as budgeted property tax
698 revenues are calculated for purposes of Section 59-2-913 .
699 (v) The certified tax rates for the taxing entities described in this Subsection (2)(a)(v)
700 shall be calculated as follows:
701 (A) except as provided in Subsection (2)(a)(v)(B), for new taxing entities the certified
702 tax rate is zero;
703 (B) for each municipality incorporated on or after July 1, 1996, the certified tax rate is:
704 (I) in a county of the first, second, or third class, the levy imposed for municipal-type
705 services under Sections 17-34-1 and 17-36-9 ; and
706 (II) in a county of the fourth, fifth, or sixth class, the levy imposed for general county
707 purposes and such other levies imposed solely for the municipal-type services identified in
708 Section 17-34-1 and Subsection 17-36-3 (22); and
709 (C) for debt service voted on by the public, the certified tax rate shall be the actual levy

710 imposed by that section, except that the certified tax rates for the following levies shall be
711 calculated in accordance with Section 59-2-913 and this section:
712 (I) school leeways provided for under Sections 11-2-7 , 53A-16-110 , 53A-17a-125 ,
713 53A-17a-127 , 53A-17a-133 , 53A-17a-134 , 53A-17a-143 , 53A-17a-145 , and 53A-21-103 ; and
714 (II) levies to pay for the costs of state legislative mandates or judicial or administrative
715 orders under Section 59-2-906.3 .
716 (vi) (A) A judgment levy imposed under Section 59-2-1328 or 59-2-1330 shall be
717 established at that rate which is sufficient to generate only the revenue required to satisfy one
718 or more eligible judgments, as defined in Section 59-2-102 .
719 (B) The ad valorem property tax revenue generated by the judgment levy shall not be
720 considered in establishing the taxing entity's aggregate certified tax rate.
721 (b) (i) For the purpose of calculating the certified tax rate, the county auditor shall use
722 the taxable value of property on the assessment roll.
723 (ii) For purposes of Subsection (2)(b)(i), the taxable value of property on the
724 assessment roll does not include new growth as defined in Subsection (2)(b)(iii).
725 (iii) "New growth" means:
726 (A) the difference between the increase in taxable value of the taxing entity from the
727 previous calendar year to the current year; minus
728 (B) the amount of an increase in taxable value described in Subsection (2)(b)(iv).
729 (iv) Subsection (2)(b)(iii)(B) applies to the following increases in taxable value:
730 (A) the amount of increase to locally assessed real property taxable values resulting
731 from factoring, reappraisal, or any other adjustments; or
732 (B) the amount of an increase in the taxable value of property assessed by the
733 commission under Section 59-2-201 resulting from a change in the method of apportioning the
734 taxable value prescribed by:
735 (I) the Legislature;
736 (II) a court;
737 (III) the commission in an administrative rule; or
738 (IV) the commission in an administrative order.
739 (c) Beginning January 1, 1997, if a taxing entity receives increased revenues from
740 uniform fees on tangible personal property under Section 59-2-404 , 59-2-405 , 59-2-405.1 ,

741 59-2-405.2 , or 59-2-405.3 as a result of any county imposing a sales and use tax under Chapter
742 12, Part 11, County Option Sales and Use Tax, the taxing entity shall decrease its certified tax
743 rate to offset the increased revenues.
744 (d) (i) Beginning July 1, 1997, if a county has imposed a sales and use tax under
745 Chapter 12, Part 11, County Option Sales and Use Tax, the county's certified tax rate shall be:
746 (A) decreased on a one-time basis by the amount of the estimated sales and use tax
747 revenue to be distributed to the county under Subsection 59-12-1102 (3); and
748 (B) increased by the amount necessary to offset the county's reduction in revenue from
749 uniform fees on tangible personal property under Section 59-2-404 , 59-2-405 , 59-2-405.1 ,
750 59-2-405.2 , or 59-2-405.3 as a result of the decrease in the certified tax rate under Subsection
751 (2)(d)(i)(A).
752 (ii) The commission shall determine estimates of sales and use tax distributions for
753 purposes of Subsection (2)(d)(i).
754 (e) Beginning January 1, 1998, if a municipality has imposed an additional resort
755 communities sales tax under Section 59-12-402 , the municipality's certified tax rate shall be
756 decreased on a one-time basis by the amount necessary to offset the first 12 months of
757 estimated revenue from the additional resort communities sales and use tax imposed under
758 Section 59-12-402 .
759 (f) For the calendar year beginning on January 1, 1999, and ending on December 31,
760 1999, a taxing entity's certified tax rate shall be adjusted by the amount necessary to offset the
761 adjustment in revenues from uniform fees on tangible personal property under Section
762 59-2-405.1 as a result of the adjustment in uniform fees on tangible personal property under
763 Section 59-2-405.1 enacted by the Legislature during the 1998 Annual General Session.
764 (g) For purposes of Subsections (2)(h) through (j):
765 (i) "1998 actual collections" means the amount of revenues a taxing entity actually
766 collected for the calendar year beginning on January 1, 1998, under Section 59-2-405 for:
767 (A) motor vehicles required to be registered with the state that weigh 12,000 pounds or
768 less; and
769 (B) state-assessed commercial vehicles required to be registered with the state that
770 weigh 12,000 pounds or less.
771 (ii) "1999 actual collections" means the amount of revenues a taxing entity actually

772 collected for the calendar year beginning on January 1, 1999, under Section 59-2-405.1 .
773 (h) For the calendar year beginning on January 1, 2000, the commission shall make the
774 following adjustments:
775 (i) the commission shall make the adjustment described in Subsection (2)(i)(i) if, for
776 the calendar year beginning on January 1, 1999, a taxing entity's 1998 actual collections were
777 greater than the sum of:
778 (A) the taxing entity's 1999 actual collections; and
779 (B) any adjustments the commission made under Subsection (2)(f);
780 (ii) the commission shall make the adjustment described in Subsection (2)(i)(ii) if, for
781 the calendar year beginning on January 1, 1999, a taxing entity's 1998 actual collections were
782 greater than the taxing entity's 1999 actual collections, but the taxing entity's 1998 actual
783 collections were less than the sum of:
784 (A) the taxing entity's 1999 actual collections; and
785 (B) any adjustments the commission made under Subsection (2)(f); and
786 (iii) the commission shall make the adjustment described in Subsection (2)(i)(iii) if, for
787 the calendar year beginning on January 1, 1999, a taxing entity's 1998 actual collections were
788 less than the taxing entity's 1999 actual collections.
789 (i) (i) For purposes of Subsection (2)(h)(i), the commission shall increase a taxing
790 entity's certified tax rate under this section and a taxing entity's certified revenue levy under
791 Section 59-2-906.1 by the amount necessary to offset the difference between:
792 (A) the taxing entity's 1998 actual collections; and
793 (B) the sum of:
794 (I) the taxing entity's 1999 actual collections; and
795 (II) any adjustments the commission made under Subsection (2)(f).
796 (ii) For purposes of Subsection (2)(h)(ii), the commission shall decrease a taxing
797 entity's certified tax rate under this section and a taxing entity's certified revenue levy under
798 Section 59-2-906.1 by the amount necessary to offset the difference between:
799 (A) the sum of:
800 (I) the taxing entity's 1999 actual collections; and
801 (II) any adjustments the commission made under Subsection (2)(f); and
802 (B) the taxing entity's 1998 actual collections.

803 (iii) For purposes of Subsection (2)(h)(iii), the commission shall decrease a taxing
804 entity's certified tax rate under this section and a taxing entity's certified revenue levy under
805 Section 59-2-906.1 by the amount of any adjustments the commission made under Subsection
806 (2)(f).
807 (j) In accordance with Title 63, Chapter 46a, Utah Administrative Rulemaking Act, for
808 purposes of Subsections (2)(f) through (i), the commission may make rules establishing the
809 method for determining a taxing entity's 1998 actual collections and 1999 actual collections.
810 (k) (i) (A) For fiscal year 2000, the certified tax rate of each county required under
811 Subsection 17-34-1 (4)(a) to provide advanced life support and paramedic services to the
812 unincorporated area of the county shall be decreased by the amount necessary to reduce
813 revenues in that fiscal year by an amount equal to the difference between the amount the county
814 budgeted in its 2000 fiscal year budget for advanced life support and paramedic services
815 countywide and the amount the county spent during fiscal year 2000 for those services,
816 excluding amounts spent from a municipal services fund for those services.
817 (B) For fiscal year 2001, the certified tax rate of each county to which Subsection
818 (2)(k)(i)(A) applies shall be decreased by the amount necessary to reduce revenues in that fiscal
819 year by the amount that the county spent during fiscal year 2000 for advanced life support and
820 paramedic services countywide, excluding amounts spent from a municipal services fund for
821 those services.
822 (ii) (A) A city or town located within a county of the first class to which Subsection
823 (2)(k)(i) applies may increase its certified tax rate by the amount necessary to generate within
824 the city or town the same amount of revenues as the county would collect from that city or
825 town if the decrease under Subsection (2)(k)(i) did not occur.
826 (B) An increase under Subsection (2)(k)(ii)(A), whether occurring in a single fiscal
827 year or spread over multiple fiscal years, is not subject to the notice and hearing requirements
828 of Sections 59-2-918 and 59-2-919 .
829 (l) (i) The certified tax rate of each county required under Subsection 17-34-1 (4)(b) to
830 provide detective investigative services to the unincorporated area of the county shall be
831 decreased:
832 (A) in fiscal year 2001 by the amount necessary to reduce revenues in that fiscal year
833 by at least $4,400,000; and

834 (B) in fiscal year 2002 by the amount necessary to reduce revenues in that fiscal year
835 by an amount equal to the difference between $9,258,412 and the amount of the reduction in
836 revenues under Subsection (2)(l)(i)(A).
837 (ii) (A) (I) Beginning with municipal fiscal year 2002, a city or town located within a
838 county to which Subsection (2)(l)(i) applies may increase its certified tax rate to generate
839 within the city or town the same amount of revenue as the county would have collected during
840 county fiscal year 2001 from within the city or town except for Subsection (2)(l)(i)(A).
841 (II) Beginning with municipal fiscal year 2003, a city or town located within a county
842 to which Subsection (2)(l)(i) applies may increase its certified tax rate to generate within the
843 city or town the same amount of revenue as the county would have collected during county
844 fiscal year 2002 from within the city or town except for Subsection (2)(l)(i)(B).
845 (B) (I) Except as provided in Subsection (2)(l)(ii)(B)(II), an increase in the city or
846 town's certified tax rate under Subsection (2)(l)(ii)(A), whether occurring in a single fiscal year
847 or spread over multiple fiscal years, is subject to the notice and hearing requirements of
848 Sections 59-2-918 and 59-2-919 .
849 (II) For an increase under this Subsection (2)(l)(ii) that generates revenue that does not
850 exceed the same amount of revenue as the county would have collected except for Subsection
851 (2)(l)(i), the requirements of Sections 59-2-918 and 59-2-919 do not apply if the city or town:
852 (Aa) publishes a notice that meets the size, type, placement, and frequency
853 requirements of Section 59-2-919 , reflects that the increase is a shift of a tax from one imposed
854 by the county to one imposed by the city or town, and explains how the revenues from the tax
855 increase will be used; and
856 (Bb) holds a public hearing on the tax shift that may be held in conjunction with the
857 city or town's regular budget hearing.
858 (m) (i) This Subsection (2)(m) applies to each county that:
859 (A) establishes a countywide special service district under Title 17A, Chapter 2, Part
860 13, Utah Special Service District Act, to provide jail service, as provided in Subsection
861 17A-2-1304 (1)(a)(x); and
862 (B) levies a property tax on behalf of the special service district under Section
863 17A-2-1322 .
864 (ii) (A) The certified tax rate of each county to which this Subsection (2)(m) applies

865 shall be decreased by the amount necessary to reduce county revenues by the same amount of
866 revenues that will be generated by the property tax imposed on behalf of the special service
867 district.
868 (B) Each decrease under Subsection (2)(m)(ii)(A) shall occur contemporaneously with
869 the levy on behalf of the special service district under Section 17A-2-1322 .
870 (n) (i) As used in this Subsection (2)(n):
871 (A) "Annexing county" means a county whose unincorporated area is partially or fully
872 included within a fire district or police district by annexation.
873 (B) "Annexing municipality" means a municipality whose area is included within a fire
874 district by annexation.
875 (C) "Equalized [fire protection] tax rate" means the tax rate that results from:
876 (I) calculating, for each participating county and each participating municipality, the
877 property tax revenue necessary to cover all of the costs associated with providing fire
878 protection, paramedic, and emergency services or extended police protection service, as the
879 case may be:
880 (Aa) for a participating county, in that part of the unincorporated area of the county that
881 is included within the fire district or police district, as the case may be; and
882 (Bb) for a participating municipality, in the municipality; and
883 (II) adding all the amounts calculated under Subsection (2)(n)(i)(C)(I) for all
884 participating counties and all participating municipalities and then dividing that sum by the
885 aggregate taxable value of the property, as adjusted in accordance with Section 59-2-913 :
886 (Aa) for participating counties, in that part of the unincorporated area of all
887 participating counties that is included within the fire district or police district, as the case may
888 be; and
889 (Bb) for participating municipalities, in all the participating municipalities.
890 (D) "Fire district" means a county service area under Title 17A, Chapter 2, Part 4,
891 County Service Area Act, created to provide fire protection, paramedic, and emergency
892 services and in the creation of which an election was not required under Subsection
893 17B-2-214 (3)(c).
894 (E) "Fire protection tax rate" means:
895 (I) for an annexing county, the property tax rate that, when applied to taxable property

896 in the unincorporated area of the county that is included within the fire district, generates
897 enough property tax revenue to cover all the costs associated with providing fire protection,
898 paramedic, and emergency services in [the] that unincorporated area of the county; and
899 (II) for an annexing municipality, the property tax rate that generates enough property
900 tax revenue in the municipality to cover all the costs associated with providing fire protection,
901 paramedic, and emergency services in the municipality.
902 (F) "Participating county" means a county whose unincorporated area is included
903 within a fire district or police district at the time of the creation of the fire district or police
904 district, respectively.
905 (G) "Participating municipality" means a municipality whose area is included within a
906 fire district or police district at the time of the creation of the fire district or police district,
907 respectively.
908 (H) "Police district" means a county service area under Title 17A, Chapter 2, Part 4,
909 County Service Area Act, created to provide extended police protection service and in the
910 creation of which an election was not required under Subsection 17B-2-214 (3)(c).
911 (I) "Police protection tax rate" means:
912 (I) for an annexing county, the property tax rate that, when applied to the taxable
913 property in the unincorporated area of the county that is included within the police district,
914 generates enough property tax revenue to cover all the costs associated with providing
915 extended police protection service in that unincorporated area of the county; and
916 (II) for an annexing municipality, the property tax rate that generates enough property
917 tax revenue in the municipality to cover all the costs associated with providing extended police
918 protection service in the municipality.
919 (ii) (A) In the first year following creation of a fire district, the certified tax rate of each
920 participating county and each participating municipality shall be decreased by the amount of
921 the equalized [fire protection] tax rate.
922 (B) In the first year following creation of a police district, the certified tax rate
923 applicable to each participating county's unincorporated area that is included within the police
924 district and the certified tax rate of each participating municipality shall be decreased by the
925 amount of the equalized tax rate.
926 (iii) (A) In the first year following annexation to a fire district, the certified tax rate of

927 each annexing county and each annexing municipality shall be decreased by the fire protection
928 tax rate.
929 (B) (I) In the first year following the annexation of some or all of a county's
930 unincorporated area to a police district, the certified tax rate applicable to that unincorporated
931 area shall be decreased by the amount of the equalized tax rate.
932 (II) In the first year following a municipality's annexation to a police district, the
933 certified tax rate of the annexing municipality shall be decreased by the amount of the
934 equalized tax rate.
935 (iv) Each tax levied under this section by a fire district or police district shall be
936 considered to be levied by:
937 (A) each participating county and each annexing county for purposes of the county's
938 tax limitation under Section 59-2-908 ; and
939 (B) each participating municipality and each annexing municipality for purposes of the
940 municipality's tax limitation under Section 10-5-112 , for a town, or Section 10-6-133 , for a
941 city.
942 (3) (a) On or before June 22, each taxing entity shall annually adopt a tentative budget.
943 (b) If the taxing entity intends to exceed the certified tax rate, it shall notify the county
944 auditor of:
945 (i) its intent to exceed the certified tax rate; and
946 (ii) the amount by which it proposes to exceed the certified tax rate.
947 (c) The county auditor shall notify all property owners of any intent to exceed the
948 certified tax rate in accordance with Subsection 59-2-919 (2).
949 (4) (a) The taxable value for the base year under Subsection 17C-1-102 (6) shall be
950 reduced for any year to the extent necessary to provide a community development and renewal
951 agency established under Title 17C, Limited Purpose Local Government Entities - Community
952 Development and Renewal Agencies, with approximately the same amount of money the
953 agency would have received without a reduction in the county's certified tax rate if:
954 (i) in that year there is a decrease in the certified tax rate under Subsection (2)(c) or
955 (2)(d)(i);
956 (ii) the amount of the decrease is more than 20% of the county's certified tax rate of the
957 previous year; and

958 (iii) the decrease results in a reduction of the amount to be paid to the agency under
959 Section 17C-1-403 or 17C-1-404 .
960 (b) The base taxable value under Subsection 17C-1-102 (6) shall be increased in any
961 year to the extent necessary to provide a community development and renewal agency with
962 approximately the same amount of money as the agency would have received without an
963 increase in the certified tax rate that year if:
964 (i) in that year the base taxable value under Subsection 17C-1-102 (6) is reduced due to
965 a decrease in the certified tax rate under Subsection (2)(c) or (2)(d)(i); and
966 (ii) The certified tax rate of a city, school district, or special district increases
967 independent of the adjustment to the taxable value of the base year.
968 (c) Notwithstanding a decrease in the certified tax rate under Subsection (2)(c) or
969 (2)(d)(i), the amount of money allocated and, when collected, paid each year to a community
970 development and renewal agency established under Title 17C, Limited Purpose Local
971 Government Entities - Community Development and Renewal Agencies, for the payment of
972 bonds or other contract indebtedness, but not for administrative costs, may not be less than that
973 amount would have been without a decrease in the certified tax rate under Subsection (2)(c) or
974 (2)(d)(i).




Legislative Review Note
as of 2-15-07 11:29 AM

Office of Legislative Research and General Counsel