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H.B. 54 Enrolled

             1     

PROPERTY TAX EXEMPTION FOR WATER

             2     
FACILITIES

             3     
2010 GENERAL SESSION

             4     
STATE OF UTAH

             5     
Chief Sponsor: Patrick Painter

             6     
Senate Sponsor: John L. Valentine

             7     
             8      LONG TITLE
             9      General Description:
             10          This bill modifies Revenue and Taxation provisions relating to property tax
             11      exemptions.
             12      Highlighted Provisions:
             13          This bill:
             14          .    enacts a property tax exemption for:
             15              .    water rights, reservoirs, pumping plants, ditches, canals, pipes, flumes, and
             16      other water infrastructure if owned by a nonprofit entity and used within the
             17      state to irrigate land, provide domestic water, or provide water to a public water
             18      supplier;
             19              .    land occupied by certain water facilities if the land is owned by the nonprofit
             20      entity that owns the facilities; and
             21              .    land adjacent to certain water facilities if the land is owned by the nonprofit
             22      entity that owns the facilities and the land is reasonably necessary for the
             23      maintenance or for otherwise supporting the operation of the facilities; and
             24          .    enacts definitions for "domestic water" and "other water infrastructure."
             25      Monies Appropriated in this Bill:
             26          None
             27      Other Special Clauses:
             28          This bill provides a contingent effective date of January 1, 2011.
             29      Utah Code Sections Affected:


             30      AMENDS:
             31          59-2-1111, as repealed and reenacted by Laws of Utah 1988, Chapter 3
             32     
             33      Be it enacted by the Legislature of the state of Utah:
             34          Section 1. Section 59-2-1111 is amended to read:
             35           59-2-1111. Exemption of property used for irrigation purposes -- Exemption of a
             36      nonprofit entity's property used for water purposes.
             37          (1) Water rights, ditches, canals, reservoirs, power plants, pumping plants,
             38      transmission lines, pipes, and flumes owned and used by individuals or corporations for
             39      irrigating land within the state owned by those individuals or corporations, or by the
             40      individual members of the corporation, are exempt from taxation to the extent that they are
             41      owned and used for irrigation purposes.
             42          (2) (a) As used in this Subsection (2) and for purposes of Article XIII, Section 3 of the
             43      Utah Constitution:
             44          (i) "Domestic water" means water used for a residential or commercial application,
             45      including the outdoor watering of vegetation.
             46          (ii) "Other water infrastructure" means property, other than a reservoir, pumping plant,
             47      ditch, canal, pipe, or flume, whose use is physically necessary in the production, treatment,
             48      storage, or distribution of water.
             49          (b) If owned by a nonprofit entity and used within the state to irrigate land, provide
             50      domestic water, or provide water to a public water supplier, the following are exempt from
             51      taxation:
             52          (i) a water right;
             53          (ii) a reservoir, pumping plant, ditch, canal, pipe, and flume; and
             54          (iii) other water infrastructure.
             55          (c) Land occupied by a reservoir, ditch, canal, or pipe that is exempt under Subsection
             56      (2)(b)(ii) is exempt if the land is owned by the nonprofit entity that owns the reservoir, ditch,
             57      canal, or pipe.


             58          (d) Land immediately adjacent to a reservoir, ditch, canal, or pipe that is exempt under
             59      Subsection (2)(b)(ii) is exempt if the land is:
             60          (i) owned by the nonprofit entity that owns the adjacent reservoir, ditch, canal, or pipe;
             61      and
             62          (ii) reasonably necessary for the maintenance or for otherwise supporting the operation
             63      of the reservoir, ditch, canal, or pipe.
             64          Section 2. Effective date.
             65          This bill takes effect January 1, 2011 if the amendment to the Utah Constitution
             66      proposed by H.J.R. 2, Joint Resolution on Property Tax Exemption for Water Facilities, 2010
             67      General Session, passes the Legislature and is approved by a majority of those voting on it at
             68      the next regular general election.


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