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H.B. 53 Enrolled

             1     

SHARE ASSESSMENT ACT

             2     
2007 GENERAL SESSION

             3     
STATE OF UTAH

             4     
Chief Sponsor: James R. Gowans

             5     
Senate Sponsor: Peter C. Knudson

             6     
             7      LONG TITLE
             8      General Description:
             9          This bill modifies provisions for assessing corporate shares.
             10      Highlighted Provisions:
             11          This bill:
             12          .    defines terms;
             13          .    describes how shares may be assessed;
             14          .    provides rules for assessing shares; and
             15          .    allows enforcement of assessments by various methods, including sale of shares
             16      with unpaid assessments.
             17      Monies Appropriated in this Bill:
             18          None
             19      Other Special Clauses:
             20          None
             21      Utah Code Sections Affected:
             22      ENACTS:
             23          16-4-101, Utah Code Annotated 1953
             24          16-4-102, Utah Code Annotated 1953
             25          16-4-201, Utah Code Annotated 1953
             26          16-4-202, Utah Code Annotated 1953
             27          16-4-203, Utah Code Annotated 1953
             28          16-4-204, Utah Code Annotated 1953
             29          16-4-205, Utah Code Annotated 1953


             30          16-4-206, Utah Code Annotated 1953
             31          16-4-301, Utah Code Annotated 1953
             32          16-4-302, Utah Code Annotated 1953
             33          16-4-303, Utah Code Annotated 1953
             34          16-4-304, Utah Code Annotated 1953
             35          16-4-305, Utah Code Annotated 1953
             36          16-4-306, Utah Code Annotated 1953
             37          16-4-307, Utah Code Annotated 1953
             38          16-4-308, Utah Code Annotated 1953
             39          16-4-309, Utah Code Annotated 1953
             40          16-4-310, Utah Code Annotated 1953
             41          16-4-311, Utah Code Annotated 1953
             42          16-4-312, Utah Code Annotated 1953
             43      REPEALS:
             44          16-4-4, as last amended by Chapter 29, Laws of Utah 1961
             45          16-4-5, as last amended by Chapter 29, Laws of Utah 1961
             46          16-4-6, as last amended by Chapter 29, Laws of Utah 1961
             47          16-4-7, as last amended by Chapter 29, Laws of Utah 1961
             48          16-4-8, as last amended by Chapter 29, Laws of Utah 1961
             49          16-4-9, as last amended by Chapter 29, Laws of Utah 1961
             50          16-4-10, as last amended by Chapter 29, Laws of Utah 1961
             51          16-4-12, as last amended by Chapter 9, Laws of Utah 2001
             52          16-4-13, Utah Code Annotated 1953
             53          16-4-14, Utah Code Annotated 1953
             54          16-4-15, as last amended by Chapter 29, Laws of Utah 1961
             55          16-4-16, as last amended by Chapter 29, Laws of Utah 1961
             56          16-4-17, as last amended by Chapter 29, Laws of Utah 1961
             57          16-4-18, as last amended by Chapter 29, Laws of Utah 1961


             58          16-4-19, as last amended by Chapter 6, Laws of Utah 1992, Third Special Session
             59          16-4-20, as last amended by Chapter 29, Laws of Utah 1961
             60          16-4-21, as last amended by Chapter 29, Laws of Utah 1961
             61          16-4-22, as last amended by Chapter 29, Laws of Utah 1961
             62          16-4-23, as last amended by Chapter 29, Laws of Utah 1961
             63          16-4-24, Utah Code Annotated 1953
             64     
             65      Be it enacted by the Legislature of the state of Utah:
             66          Section 1. Section 16-4-101 is enacted to read:
             67     
CHAPTER 4. SHARE ASSESSMENT ACT

             68     
Part 1. General Provisions

             69          16-4-101. Title.
             70          This chapter is known as the "Share Assessment Act."
             71          Section 2. Section 16-4-102 is enacted to read:
             72          16-4-102. Definitions.
             73          As used in this chapter:
             74          (1) "Corporation" means a nonprofit corporation or a profit corporation.
             75          (2) "Nonprofit corporation" means a nonprofit corporation as defined in Section
             76      16-6a-102 .
             77          (3) "Profit corporation" means a corporation as defined in Section 16-10a-102 .
             78          (4) "Shares" means shares as defined in:
             79          (a) Section 16-6a-102 for a nonprofit corporation; and
             80          (b) Section 16-10a-102 for a profit corporation.
             81          (5) "Water company" means a corporation in which a shareholder has the right, based
             82      on the shareholders shares, to receive a proportionate share of water delivered by the
             83      corporation.
             84          Section 3. Section 16-4-201 is enacted to read:
             85     
Part 2. Assessments


             86          16-4-201. Assessments.
             87          (1) The shares of a nonprofit corporation are subject to assessment for any corporate
             88      purpose, except to the extent proscribed by the articles of incorporation.
             89          (2) The shares of a profit corporation are subject to assessment if:
             90          (a) those shares were subject to assessment before May 1, 2007; and
             91          (b) the assessment is not proscribed by the corporation's articles of incorporation.
             92          Section 4. Section 16-4-202 is enacted to read:
             93          16-4-202. Procedure for assessment in absence of provisions in articles or bylaws.
             94          (1) An assessment shall be levied in the manner this chapter provides, unless other
             95      commercially reasonable procedures are provided in the articles of incorporation or bylaws.
             96          (2) Each assessment shall comply with the requirements of Section 16-4-203 .
             97          Section 5. Section 16-4-203 is enacted to read:
             98          16-4-203. Equitable assessment.
             99          (1) (a) Subject to Subsection (2), all shares subject to assessment shall be assessed
             100      equitably.
             101          (b) Different classes of shares, and shares with different rights or benefits, may be
             102      subject to differing assessments.
             103          (2) Shares may also be assessed on any basis required by:
             104          (a) any existing or future contract between:
             105          (i) the United States and a water company;
             106          (ii) the United States and the shareholders of a water company; or
             107          (iii) a water company and one or more shareholders of the water company; or
             108          (b) any contract of subscription for shares in a water company contracting with the
             109      United States.
             110          (3) For purposes of Subsection (2), "contract" does not include the articles of
             111      incorporation or the bylaws.
             112          Section 6. Section 16-4-204 is enacted to read:
             113          16-4-204. Order levying assessment -- Contents.


             114          (1) An assessment may be levied by order of the board of directors.
             115          (2) An order levying an assessment shall:
             116          (a) specify the amount of the levy on each share;
             117          (b) specify when, to whom, and where the assessment is payable; and
             118          (c) identify the day on which an unpaid assessment becomes delinquent.
             119          (3) The date on which an unpaid assessment is considered delinquent shall be at least
             120      30 days after notice of assessment is given as provided in Section 16-4-206 .
             121          (4) If assessments are not levied on an equal basis for all shares, the order shall state
             122      the equitable basis for the differing assessments.
             123          Section 7. Section 16-4-205 is enacted to read:
             124          16-4-205. Notice of assessment -- Form and contents.
             125          When the board of directors levies an assessment, the secretary shall prepare a notice of
             126      assessment, including:
             127          (1) the name of the corporation;
             128          (2) the location of the corporation's principal place of business;
             129          (3) the date of the meeting at which the board of directors adopted the order levying the
             130      assessment;
             131          (4) a description of the class or classes of shares assessed, and the amount of
             132      assessment per share;
             133          (5) the time, place, and manner of payment;
             134          (6) the day on which payment is considered delinquent;
             135          (7) if assessments are not levied on an equal basis, a statement that the equitable basis
             136      for the assessments is set forth in the order; and
             137          (8) a general statement that the board of directors may elect various remedies to
             138      enforce payment, including the auctioning of shares.
             139          Section 8. Section 16-4-206 is enacted to read:
             140          16-4-206. Service and publication of notice of assessment.
             141          (1) The notice of assessment required by Section 16-4-205 shall be:


             142          (a) personally served on each shareholder; or
             143          (b) sent by first-class mail to each shareholder at the address shown on the
             144      corporation's records.
             145          (2) A shareholder is responsible for providing the shareholder's current mailing address
             146      to the corporation for purposes of Subsection (1).
             147          (3) (a) Except as provided in Subsection (3)(b), a notice of assessment shall be
             148      published once a week for two weeks in a newspaper of general circulation in the location of
             149      the corporation's principal place of business.
             150          (b) A water company may elect not to publish notice under Subsection (3)(a).
             151          Section 9. Section 16-4-301 is enacted to read:
             152     
Part 3. Enforcement

             153          16-4-301. Enforcement of assessment.
             154          (1) Payment of a delinquent assessment may be enforced by a corporation in one or
             155      more of the following ways:
             156          (a) imposition of a late charge, penalty, or interest;
             157          (b) suspension of one or more benefits of share ownership, including the right to vote,
             158      to transfer shares, or to delivery of water in the case of a water company;
             159          (c) sale at public auction of the shares on which payment is delinquent; and
             160          (d) any other enforcement method specified in the corporation's articles of
             161      incorporation.
             162          (2) In an enforcement action, the corporation may recover the delinquent assessment,
             163      any late charge, penalty, or interest, and all costs of collection, including attorney fees.
             164          (3) (a) The board of directors shall follow enforcement procedures:
             165          (i) as set forth in the articles of incorporation or bylaws; or
             166          (ii) as determined by the board of directors in a manner consistent with the board of
             167      directors' fiduciary duty to shareholders.
             168          (b) If the board of directors determines to sell shares at public auction, the board shall
             169      follow the procedures required by Sections 16-4-302 through 16-4-312 .


             170          Section 10. Section 16-4-302 is enacted to read:
             171          16-4-302. Notice of sale -- Form.
             172          Upon a determination by the board of directors to sell shares on which payment of an
             173      assessment is delinquent and the adoption of an order to sell the shares, the secretary shall
             174      prepare a notice of sale, including:
             175          (1) the name of the corporation;
             176          (2) the location of the corporation's principal place of business;
             177          (3) the date on which the assessment order was adopted;
             178          (4) a description of the shares on which an assessment is delinquent, including the
             179      name of any owner, certificate numbers if share certificates exist, and the number of shares
             180      represented by any certificate;
             181          (5) a description of the amount due and payable with respect to each share on which an
             182      assessment is delinquent, including the assessment, any late charge, penalty, or interest, and the
             183      estimated costs and expenses of collection;
             184          (6) a statement of the date, time, and place of the sale of shares to pay the amount
             185      payable if the amount is not paid before the identified date; and
             186          (7) a statement that if shares are purchased at the auction by the corporation, or a
             187      director or officer of the corporation for the benefit of the officer or director, the shares may be
             188      redeemed by the shareholder for a period of 30 days after the day on which the shares are sold.
             189          Section 11. Section 16-4-303 is enacted to read:
             190          16-4-303. Service and publication of notice of sale.
             191          (1) The notice of sale required by Section 16-4-302 shall be:
             192          (a) personally served on each shareholder whose share is subject to sale; or
             193          (b) sent by certified mail, return-receipt requested, to each shareholder whose share is
             194      subject to sale at the address shown on the corporation's records.
             195          (2) A shareholder is responsible for providing the shareholder's current mailing address
             196      to the corporation for purposes of Subsection (1).
             197          (3) The notice required by Subsection (1) shall be served or mailed at least 15 days, but


             198      not more than 30 days before the day on which the sale is to occur.
             199          (4) A notice of sale shall be published once a week for two weeks in a newspaper of
             200      general circulation in the location of the corporation's principal place of business beginning at
             201      least 15 days but no more than 45 days before the day on which the sale is to occur.
             202          Section 12. Section 16-4-304 is enacted to read:
             203          16-4-304. Power of sale.
             204          The service or mailing and publication of the notice of sale required under Section
             205      16-4-303 gives a corporation power to sell and convey all the shares described in the notice of
             206      sale upon which any delinquent assessment or other amount remains unpaid at the time
             207      appointed for the sale.
             208          Section 13. Section 16-4-305 is enacted to read:
             209          16-4-305. Number of shares to be sold.
             210          (1) On the day, at the time and place appointed for a sale under this part, the secretary
             211      or other officer shall sell at public auction to the highest bidder for cash the number of shares
             212      necessary to pay all amounts due on an overdue assessment.
             213          (2) Shares shall be sold in the smallest fraction as authorized in the articles of
             214      incorporation or the bylaws.
             215          (3) The public auction shall be conducted by open bid, sealed bid, or by other means
             216      provided in the articles of incorporation or bylaws that reasonably protects the delinquent
             217      shareholder's interest.
             218          (4) Proceeds of a sale in excess of the assessment and other amounts due shall be
             219      promptly paid to the shareholder whose shares were sold.
             220          Section 14. Section 16-4-306 is enacted to read:
             221          16-4-306. Determining the highest bidder -- Transfer to highest bidder.
             222          (1) (a) The person offering at a sale to pay the highest amount for the smallest number
             223      or fraction of shares, which may not be less than the delinquent assessment and all other
             224      amounts payable, is the highest bidder.
             225          (b) Whether the bid is for the smallest number or fraction of shares is determined by


             226      the articles of incorporation.
             227          (2) The shares purchased shall be transferred to the highest bidder on the share books
             228      of the corporation upon payment of the bid amount.
             229          Section 15. Section 16-4-307 is enacted to read:
             230          16-4-307. Purchase by corporation, officer, or director -- Redemption.
             231          (1) (a) If at the sale of shares, no bidder offers the amount of the delinquent assessment
             232      and all other amounts payable, the shares may be bid on and purchased by the corporation
             233      through the secretary, president, or any director for the amount of the delinquent assessment
             234      and all other amounts payable.
             235          (b) If a corporation purchases shares under Subsection (1), the delinquent assessment
             236      and all other amounts payable shall be credited as paid in full on the books of the corporation.
             237          (2) If purchased under Subsection (1), entry of the transfer of the shares to the
             238      corporation shall be made on the corporation's books.
             239          (3) Any shares acquired by a corporation under this section, or purchased by an officer
             240      or director for the officer's or director's own benefit, are subject to redemption by the
             241      shareholder for a period of 30 days following the day on which the shares are sold at auction.
             242          (4) (a) Shares subject to redemption under Subsection (3) may be redeemed at a price
             243      equal to the amount of the delinquent assessment and all other amounts payable on the day of
             244      the sale, plus interest through the day on which the shares are redeemed.
             245          (b) The amount of interest under Subsection (4)(a) is the amount determined under
             246      Section 15-1-4 .
             247          Section 16. Section 16-4-308 is enacted to read:
             248          16-4-308. Status of shares purchased by corporation, officer, or director.
             249          (1) (a) Title to any shares purchased by a corporation under Section 16-4-307 vests in
             250      the corporation upon expiration of the 30-day redemption period if the right of redemption is
             251      not exercised.
             252          (b) Shares purchased by a corporation under Section 16-4-307 are treated as treasury
             253      shares and shall be held and disposed of in a manner expressly provided for in Title 16,


             254      Chapter 10a, Utah Revised Business Corporation Act.
             255          (c) Any shares held by a corporation under this section are not assessable.
             256          (d) No dividends or distributions may be made on shares held by the corporation.
             257          (2) (a) Title to any shares purchased by an officer or director of the corporation for the
             258      officer's or director's own benefit vest in the officer or director upon expiration of the 30-day
             259      redemption period if the right of redemption is not exercised.
             260          (b) Shares purchased by an officer or director for the officer's or director's own benefit
             261      are subject to all assessments levied by the corporation after the assessment that was the basis
             262      for the sale at which the officer or director purchased the shares.
             263          Section 17. Section 16-4-309 is enacted to read:
             264          16-4-309. Extension of time specified in notices.
             265          (1) The dates fixed in any notice of assessment or notice of sale may be extended for
             266      up to six months by order of the board of directors entered on the corporation's records.
             267          (2) No order extending the time for the performance of any act specified in any notice
             268      under this chapter is effective unless notice of the extension is published and served in the
             269      same manner as the original notice.
             270          Section 18. Section 16-4-310 is enacted to read:
             271          16-4-310. Error or omission in proceedings -- Effect.
             272          (1) No assessment is invalidated by:
             273          (a) a failure to serve, mail, or publish the notice of sale;
             274          (b) the omission of any information required to be contained in the notice; or
             275          (c) the nonperformance of any act otherwise required to be performed in connection
             276      with the sale of shares to enforce payment of an assessment.
             277          (2) No sale is valid unless proper notice is given and any material acts of
             278      nonperformance are corrected.
             279          Section 19. Section 16-4-311 is enacted to read:
             280          16-4-311. Action to recover shares sold -- Tender -- Limitation of action.
             281          (1) No action may be brought to recover shares sold for a delinquent assessment based


             282      on irregularity or defect in the notice of sale or the sale unless the person bringing the action
             283      first pays or tenders payment to the corporation or to the person holding the shares sold:
             284          (a) the amount for which the shares were sold;
             285          (b) the amount of all subsequent assessments levied on the shares; and
             286          (c) interest on the amounts identified in Subsections (1)(a) and (b) from the time the
             287      amounts were paid by the person purchasing the shares.
             288          (2) No action may be brought to recover shares sold under this part more than six
             289      months after the sale of the shares at auction.
             290          Section 20. Section 16-4-312 is enacted to read:
             291          16-4-312. Affidavit and posting of notice -- Evidence.
             292          (1) An affidavit made by the secretary of a corporation of the mailing of a notice
             293      required by this chapter is prima facie evidence of the existence and mailing of the notice.
             294          (2) The publication of a notice under this chapter may be proved by the affidavit of the
             295      printer foreman or principal clerk of the newspaper in which the notice was published.
             296          (3) The affidavit of the secretary of the corporation or the auctioneer responsible for
             297      selling shares is prima facie evidence of:
             298          (a) the time and place of sale;
             299          (b) the quantity and particular description of the shares sold;
             300          (c) to whom and for what price the shares were sold; and
             301          (d) the fact of the purchase money being paid.
             302          (4) The affidavits referenced in this section shall be filed in the corporation's office.
             303          (5) A copy of an affidavit referenced in this section is prima facie evidence of the facts
             304      contained in the affidavit if the affidavit is certified by the secretary.
             305          Section 21. Repealer.
             306          This bill repeals:
             307          Section 16-4-4, Assessments -- Provision by statute or in articles of incorporation
             308      necessary.
             309          Section 16-4-5, Procedure applicable in absence of provision in articles or bylaws.


             310          Section 16-4-6, Limit on right to levy assessments.
             311          Section 16-4-7, Equal assessments required.
             312          Section 16-4-8, Order levying assessment -- Contents.
             313          Section 16-4-9, Notice of order of assessment -- Form and contents.
             314          Section 16-4-10, Service and publication of notice of order.
             315          Section 16-4-12, Notice of delinquency -- Form.
             316          Section 16-4-13, Delinquency notice -- Contents.
             317          Section 16-4-14, Publication of notice of delinquency.
             318          Section 16-4-15, Jurisdiction acquired by publication.
             319          Section 16-4-16, Amount of stock to be sold.
             320          Section 16-4-17,"Highest bidder" defined.
             321          Section 16-4-18, Purchase by corporation.
             322          Section 16-4-19, Status of stock purchased by corporation.
             323          Section 16-4-20, Extension of time specified in notices.
             324          Section 16-4-21, Errors or omissions in proceedings -- Effect.
             325          Section 16-4-22, Actions to recover stock sold -- Tender -- Limitation of action.
             326          Section 16-4-23, Affidavit of posting notice -- Who may make -- Evidence.
             327          Section 16-4-24, Irrigation companies -- Assessments -- Other than pro rata basis.


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