S.B. 188

This document includes Senate Committee Amendments incorporated into the bill on Thu, Feb 17, 2011 at 1:34 PM by rday. --> This document includes Senate Committee Amendments (CORRECTED) incorporated into the bill on Thu, Mar 3, 2011 at 7:18 AM by rday. --> 1

TAX COMMISSION AMENDMENTS
2 2011 GENERAL SESSION
3 STATE OF UTAH
4 Chief Sponsor: John L. Valentine
5 House Sponsor: Wayne A. Harper
6
7 LONG TITLE
8 General Description:
9 This bill exempts certain State Tax Commission functions from the Open and Public
10 Meetings Act.
11 Highlighted Provisions:
12 This bill:
13 . exempts the State Tax Commission from the Open and Public Meetings Act when
14 considering or acting on certain confidential tax matters;
15 . grants rulemaking authority to the State Tax Commission to establish procedures
16 and requirements related to a meeting that is not open to the public; and
17 . makes technical and conforming changes.
18 Money Appropriated in this Bill:
19 None
20 Other Special Clauses:
21 None
22 Utah Code Sections Affected:
23 AMENDS:
24 52-4-103, as last amended by Laws of Utah 2007, Chapters 35 and 45
25 ENACTS:
26 59-1-405, Utah Code Annotated 1953
27

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- 2 - 28 Be it enacted by the Legislature of the state of Utah:
29 Section 1. Section 52-4-103 is amended to read:
30 52-4-103. Definitions.
31 As used in this chapter:
32 (1) "Anchor location" means the physical location from which:
33 (a) an electronic meeting originates; or
34 (b) the participants are connected.
35 (2) "Convening" means the calling of a meeting of a public body by a person
36 authorized to do so for the express purpose of discussing or acting upon a subject over which
37 that public body has jurisdiction or advisory power.
38 (3) "Electronic meeting" means a public meeting convened or conducted by means of a
39 conference using electronic communications.
40 (4) (a) "Meeting" means the convening of a public body, with a quorum present,
41 including a workshop or an executive session whether the meeting is held in person or by
42 means of electronic communications, for the purpose of discussing, receiving comments from
43 the public about, or acting upon a matter over which the public body has jurisdiction or
44 advisory power.
45 (b) "Meeting" does not mean:
46 (i) a chance meeting;
47 (ii) a social meeting; [or]
48 (iii) the convening of a public body that has both legislative and executive
49 responsibilities where no public funds are appropriated for expenditure during the time the
50 public body is convened and:
51 (A) the public body is convened solely for the discussion or implementation of
52 administrative or operational matters for which no formal action by the public body is required;
53 or
54 (B) the public body is convened solely for the discussion or implementation of
55 administrative or operational matters that would not come before the public body for
56 discussion or action[.]; or
57 (iv) a meeting of the State Tax Commission to consider a confidential tax matter in
58 accordance with Section 59-1-405 .

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- 3 - 59 (5) "Monitor" means to hear or observe, live, by audio or video equipment, all of the
60 public statements of each member of the public body who is participating in a meeting.
61 (6) "Participate" means the ability to communicate with all of the members of a public
62 body, either verbally or electronically, so that each member of the public body can hear or
63 observe the communication.
64 (7) (a) "Public body" means any administrative, advisory, executive, or legislative body
65 of the state or its political subdivisions that:
66 (i) is created by the Utah Constitution, statute, rule, ordinance, or resolution;
67 (ii) consists of two or more persons;
68 (iii) expends, disburses, or is supported in whole or in part by tax revenue; and
69 (iv) is vested with the authority to make decisions regarding the public's business.
70 (b) "Public body" does not include a:
71 (i) political party, political group, or political caucus; or
72 (ii) conference committee, rules committee, or sifting committee of the Legislature.
73 (8) "Public statement" means a statement made in the ordinary course of business of
74 the public body with the intent that all other members of the public body receive it.
75 (9) (a) "Quorum" means a simple majority of the membership of a public body, unless
76 otherwise defined by applicable law.
77 (b) "Quorum" does not include a meeting of two elected officials by themselves when
78 no action, either formal or informal, is taken on a subject over which these elected officials
79 have advisory power.
80 (10) "Recording" means an audio, or an audio and video, record of the proceedings of a
81 meeting that can be used to review the proceedings of the meeting.
82 Section 2. Section 59-1-405 is enacted to read:
83 59-1-405. Commission consideration of confidential tax matters.
84 (1) As used in this section, "confidential tax matter" means:
85 (a) an offer in compromise;
86 (b) a private letter ruling;
87 (c) an appeal before the members of the commission;
88 (d) a tax matter if the disclosure of the tax matter is prohibited under:
89 (i) federal law;

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CORRECTEDSenate Committee Amendments 3-3-2011 rd/rlr

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Senate Committee Amendments 2-17-2011 rd/rlr 90

(ii) Section 59-1-403 ; or
91 (iii) Section 59-1-404 ;
92 (e) a voluntary disclosure agreement; or
93 (f) a waiver request.
94 (2) Notwithstanding Title 52, Chapter 4, Open and Public Meetings Act, the
95 commission may hold a meeting that is not open to the public to conduct a hearing on, discuss,
96 or take action on a confidential tax matter in accordance with the rules established as provided
97 under this section.
98 (3) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the
99 commission shall make rules:
100 (a) to establish procedures for holding a meeting that is not open to the public to
100a S. conduct a hearing on, .S
101 discuss S. , .S or take action on a confidential tax matter; and
102 (b) except as provided in Subsection (4), to establish procedures and requirements for
103 keeping confidential minutes and a confidential recording of a meeting that is not open to the
104 public.
105 (4) For purposes of Subsection (3)(b), the commission is not required to make rules to
106 establish procedures and requirements for keeping confidential minutes and a confidential
107 recording of:
108 (a) an initial hearing to the extent provided in Section 59-1-502.5 ; or
109 (b) private analysis, contemplation, and discussion by members of the commission:
110 (i) in performing the judicial aspects of their duties; and
111 (ii) consistent with state case law.

Legislative Review Note
as of 2-14-11 12:34 PM

Office of Legislative Research and General Counsel