S.B. 71

1

REQUIREMENTS APPLICABLE TO PROPERTY TAX OR
2 FEE INCREASES
3 2011 GENERAL SESSION
4 STATE OF UTAH
5 Chief Sponsor: Daniel W. Thatcher
6 House Sponsor: ____________
7
8 LONG TITLE
9 General Description:
10 This bill modifies provisions relating to notices and hearings required in connection
11 with property tax increases and certain fee increases.
12 Highlighted Provisions:
13 This bill:
14 . modifies the notice and hearing requirements applicable to proposed property tax
15 increases;
16 . eliminates the requirement for all taxing entities to provide newspaper notices of
17 hearings on proposed property tax increases and requires instead mailed notices;
18 and
19 . eliminates the requirement for local districts to provide newspaper notices of
20 proposed fee increases and requires instead mailed notices.
21 Money Appropriated in this Bill:
22 None
23 Other Special Clauses:
24 None
25 Utah Code Sections Affected:
26 AMENDS:
27 17B-1-643, as last amended by Laws of Utah 2009, First Special Session, Chapter 5

28 59-2-919, as last amended by Laws of Utah 2010, Chapter 90
29
30 Be it enacted by the Legislature of the state of Utah:
31 Section 1. Section 17B-1-643 is amended to read:
32 17B-1-643. Imposing or increasing a fee for service provided by local district.
33 (1) (a) Before imposing a new fee or increasing an existing fee for a service provided
34 by a local district, each local district board of trustees shall first hold a public hearing at which
35 any interested person may speak for or against the proposal to impose a fee or to increase an
36 existing fee.
37 (b) Each public hearing under Subsection (1)(a) shall be held in the evening beginning
38 no earlier than 6 p.m.
39 (c) A public hearing required under this Subsection (1) may be combined with a public
40 hearing on a tentative budget required under Section 17B-1-610 .
41 (d) Except to the extent that this section imposes more stringent notice requirements,
42 the local district board shall comply with Title 52, Chapter 4, Open and Public Meetings Act,
43 in holding the public hearing under Subsection (1)(a).
44 [(2) (a) Each local district board shall give notice of a hearing under Subsection (1) as
45 provided in Subsection (2)(b)(i) or (ii).]
46 [(b) (i) (A) The notice required under Subsection (2)(a) shall be published:]
47 [(I) in a newspaper or combination of newspapers of general circulation in the local
48 district, if there is a newspaper or combination of newspapers of general circulation in the local
49 district; or]
50 [(II) if there is no newspaper or combination of newspapers of general circulation in
51 the local district, the local district board shall post at least one notice per 1,000 population
52 within the local district, at places within the local district that are most likely to provide actual
53 notice to residents within the local district.]
54 [(B) The notice described in Subsection (2)(b)(i)(A)(I):]
55 [(I) shall be no less than 1/4 page in size and the type used shall be no smaller than 18
56 point, and surrounded by a 1/4-inch border;]
57 [(II) may not be placed in that portion of the newspaper where legal notices and
58 classified advertisements appear;]

59 [(III) whenever possible, shall appear in a newspaper that is published at least one day
60 per week;]
61 [(IV) shall be in a newspaper or combination of newspapers of general interest and
62 readership in the local district, and not of limited subject matter; and]
63 [(V) shall be run once each week for the two weeks preceding the hearing.]
64 [(ii) The notice described in Subsection (2)(b)(i)(A) shall state]
65 (2) (a) Each local district board shall:
66 (i) give notice of a hearing held in accordance with Subsection (1);
67 (ii) state in the notice described in Subsection (2)(a)(i) that the local district board
68 intends to impose or increase a fee for a service provided by the local district and will hold a
69 public hearing on a certain day, time, and place fixed in the notice[, which shall be not less than
70 seven days after the day the first notice is published,] for the purpose of hearing comments
71 regarding the proposed imposition or increase of a fee and to explain the reasons for the
72 proposed imposition or increase[.]; and
73 [(c) (i) In lieu of providing notice under Subsection (2)(b), the local district board of
74 trustees may]
75 (iii) give the notice required under Subsection (2)(a)(i) by mailing, in accordance with
76 Subsection (2)(c), the notice to those within the district who:
77 (A) will be charged the fee for a district service, if the fee is being imposed for the first
78 time; or
79 (B) are being charged a fee, if the fee is proposed to be increased.
80 [(ii)] (b) Each notice under Subsection (2)[(c)](a)(i) shall [comply with Subsection
81 (2)(b)(ii).]:
82 [(iii) A notice under Subsection (2)(c)(i)]
83 (i) be printed in 14 point red font;
84 (ii) begin with the following title printed in boldface capital letters: "NOTICE:
85 PROPOSED FEE INCREASE"; and
86 (iii) be mailed in an envelope that displays on its exterior the following in boldface
87 capital letters in at least 14 point red font: "NOTICE OF PROPOSED FEE INCREASE
88 INSIDE".
89 (c) A notice mailed in accordance with Subsection (2)(a)(iii):

90 (i) shall be mailed at least seven days before but no sooner than 14 days before the day
91 on which the hearing described in Subsection (1)(a) is held; and
92 (ii) may accompany:
93 (A) a district bill for an existing fee[.];
94 (B) another mailing sent by the district;
95 (C) a mailing sent by another government entity; or
96 (D) any other mailing that is reasonably calculated to provide actual notice to district
97 residents.
98 [(d) If the hearing required under this section is combined with the public hearing
99 required under Section 17B-1-610 , the notice requirement under this Subsection (2) is satisfied
100 if a notice that meets the requirements of Subsection (2)(b)(ii) is combined with the notice
101 required under Section 17B-1-609 .]
102 [(e)] (d) Proof that notice was given as provided in Subsection [(2)(b) or (c)] (2)(a) is
103 prima facie evidence that notice was properly given.
104 [(f)] (e) If no challenge is made to the notice given of a hearing required by Subsection
105 (1) within 30 days after the date of the hearing, the notice is considered adequate and proper.
106 (3) After holding a public hearing under Subsection (1), a local district board may:
107 (a) impose the new fee or increase the existing fee as proposed;
108 (b) adjust the amount of the proposed new fee or the increase of the existing fee and
109 then impose the new fee or increase the existing fee as adjusted; or
110 (c) decline to impose the new fee or increase the existing fee.
111 (4) This section applies to each new fee imposed and each increase of an existing fee
112 that occurs on or after July 1, 1998.
113 (5) (a) This section does not apply to an impact fee.
114 (b) The imposition or increase of an impact fee is governed by Title 11, Chapter 36,
115 Impact Fees Act.
116 Section 2. Section 59-2-919 is amended to read:
117 59-2-919. Notice, public hearing, and resolution requirements for certain tax
118 increases -- Exceptions -- Applicability of provisions.
119 (1) As used in this section:
120 (a) "Ad valorem tax revenue" means ad valorem property tax revenue not including

121 revenue from new growth as defined in Section 59-2-924 .
122 (b) "Calendar year taxing entity" means a taxing entity that operates under a fiscal year
123 that begins on January 1 and ends on December 31.
124 (c) "Fiscal year taxing entity" means a taxing entity that operates under a fiscal year
125 that begins on July 1 and ends on June 30.
126 (2) A taxing entity may not levy a tax rate that exceeds the taxing entity's certified tax
127 rate unless the taxing entity:
128 (a) to the extent required by this section, meets the:
129 (i) notice requirements of this section; and
130 (ii) public hearing requirements of this section; and
131 (b) adopts a resolution in accordance with this section.
132 (3) (a) Except as provided in Subsection (5), a calendar year taxing entity may levy a
133 tax rate that exceeds the calendar year taxing entity's certified tax rate if the calendar year
134 taxing entity:
135 [(i) (A) provides notice by meeting the advertisement requirements of Subsections (6)
136 and (7) before the calendar year taxing entity conducts the public hearing at which the calendar
137 year taxing entity's annual budget is adopted; and]
138 [(B) before the calendar year taxing entity levies a tax rate that exceeds the calendar
139 year taxing entity's certified tax rate:]
140 [(I) provides notice by meeting the advertisement requirements of Subsections (6) and
141 (7); or]
142 [(II) provides a notice by mail:]
143 [(Aa) on or no earlier than 14 days before the date the treasurer furnishes the notice
144 required by Section 59-2-1317 for the calendar year immediately preceding the calendar year
145 for which the calendar year taxing entity seeks to levy a tax rate that exceeds the calendar year
146 taxing entity's certified tax rate;]
147 [(Bb) before the calendar year taxing entity conducts the public meeting at which the
148 calendar year taxing entity's annual budget is adopted; and]
149 [(Cc) as provided in Subsection (3)(b); and]
150 (i) (A) mails a notice as provided in Subsection (3)(b) before the calendar year taxing
151 entity conducts the public hearing under Subsection (3)(a)(ii)(A) at which the entity's annual

152 budget is discussed; and
153 (B) mails a notice as provided in Subsection (3)(b) before the calendar year taxing
154 entity conducts the public hearing under Subsection (3)(a)(ii)(B) that precedes the calendar year
155 taxing entity's adoption of a tax rate that exceeds the entity's certified tax rate; and
156 (ii) [conducts a public hearing] in accordance with Subsections (8) and (9):
157 (A) [on or] conducts a public hearing before the calendar year taxing entity conducts
158 the public meeting at which the calendar year taxing entity's annual budget is adopted; and
159 (B) [if the calendar year taxing entity provides the notice described in Subsection
160 (3)(a)(i)(B)(I),] conducts a public hearing before the calendar year taxing entity levies a tax rate
161 that exceeds the calendar year taxing entity's certified tax rate.
162 (b) [For a calendar year taxing entity that provides the notice described] The notices
163 required in Subsection (3)(a)(i)[(B)(II), the notice]:
164 (i) shall be mailed to each owner of property:
165 (A) within the calendar year taxing entity; and
166 (B) listed on the assessment roll;
167 (ii) shall be printed on a form:
168 (A) developed by the commission; and
169 (B) that, as determined by the commission, may be combined with:
170 (I) a notice described in Subsection (3)(a)(i)[(B)(II)] provided by one or more other
171 calendar year taxing entities; or
172 (II) the notice required by Section 59-2-1317 ;
173 (iii) shall contain for each property described in Subsection (3)(b)(i):
174 (A) the value of the property for the calendar year immediately preceding the calendar
175 year for which the calendar year taxing entity seeks to levy a tax rate that exceeds the calendar
176 year taxing entity's certified tax rate;
177 (B) the tax on the property for the calendar year immediately preceding the calendar
178 year for which the calendar year taxing entity seeks to levy a tax rate that exceeds the calendar
179 year taxing entity's certified tax rate; and
180 (C) the estimated tax on the property:
181 (I) for the calendar year for which the calendar year taxing entity seeks to levy a tax
182 rate that exceeds the calendar year taxing entity's certified tax rate; and

183 (II) calculated on the basis of data for the calendar year immediately preceding the
184 calendar year for which the calendar year taxing entity seeks to levy a tax rate that exceeds the
185 calendar year taxing entity's certified tax rate;
186 (iv) shall contain the following statement:
187 "[Insert name of taxing entity] is proposing a tax increase for [insert applicable calendar
188 year]. This notice contains estimates of the tax on your property and the proposed tax increase
189 on your property as a result of this tax increase. These estimates are calculated on the basis of
190 [insert previous applicable calendar year] data. The actual tax on your property and proposed
191 tax increase on your property may vary from this estimate.";
192 (v) shall state the date, time, and place of the public hearing that will be held to
193 discuss, as applicable:
194 (A) the calendar year taxing entity's annual budget; [and] or
195 (B) the calendar year taxing entity's proposed certified tax rate increase;
196 (vi) shall include the advertisement described:
197 (A) in Subsection (6)(b)(i), for a notice under Subsection (3)(a)(i)(A); or
198 (B) in Subsection (6)(b)(ii), for a notice under Subsection (3)(a)(i)(B); and
199 [(vi)] (vii) may contain other property tax information approved by the commission.
200 (4) Except as provided in Subsection (5), a fiscal year taxing entity may levy a tax rate
201 that exceeds the fiscal year taxing entity's certified tax rate if the fiscal year taxing entity:
202 (a) provides notice by meeting the advertisement requirements of Subsections (6) and
203 (7) before the fiscal year taxing entity conducts the public meeting at which the fiscal year
204 taxing entity's annual budget is adopted; and
205 (b) conducts a public hearing in accordance with Subsections (8) and (9) before the
206 fiscal year taxing entity's annual budget is adopted.
207 (5) (a) A taxing entity is not required to meet the notice or public hearing requirements
208 of Subsection (3) or (4) if the taxing entity is expressly exempted by law from complying with
209 the requirements of this section.
210 (b) (i) Except as provided in Subsection (5)(b)(ii), a taxing entity is not required to
211 meet the notice or public hearing requirements of Subsection (3) or (4) if:
212 (A) the taxing entity is a party to an interlocal agreement under Title 11, Chapter 13,
213 Interlocal Cooperation Act, that creates an interlocal entity to provide fire protection,

214 emergency, and emergency medical services;
215 (B) the tax rate increase is approved by the taxing entity's voters at an election held for
216 that purpose on or before December 31, 2010;
217 (C) the purpose of the tax rate increase is to pay for fire protection, emergency, and
218 emergency medical services provided by the interlocal entity; and
219 (D) at least 30 days before the taxing entity's annual budget hearing, the taxing entity:
220 (I) adopts a resolution certifying that:
221 (Aa) the taxing entity will dedicate all revenue from the tax rate increase exclusively to
222 pay for fire protection, emergency, and emergency medical services provided by the interlocal
223 entity; and
224 (Bb) the amount of other revenues, independent of the revenue generated from the tax
225 rate increase, that the taxing entity spends for fire protection, emergency, and emergency
226 medical services each year after the tax rate increase will not decrease below the amount spent
227 by the taxing entity during the year immediately before the tax rate increase without a
228 corresponding decrease in the taxing entity's property tax revenues used in calculating the
229 taxing entity's certified tax rate; and
230 (II) sends a copy of the resolution to the commission.
231 (ii) The exception under Subsection (5)(b)(i) from the notice and public hearing
232 requirements of Subsection (3) or (4) does not apply to an increase in a taxing entity's tax rate
233 that occurs after December 31, 2010, even if the tax rate increase is approved by the taxing
234 entity's voters before that date.
235 (c) A taxing entity is not required to meet the notice requirements of Subsection (3) or
236 (4) if:
237 (i) Section 53A-17a-133 allows the taxing entity to levy a tax rate that exceeds that
238 certified tax rate without having to comply with the notice provisions of this section; or
239 (ii) the taxing entity:
240 (A) budgeted less than $20,000 in ad valorem tax revenues for the previous fiscal year;
241 and
242 (B) sets a budget during the current fiscal year of less than $20,000 of ad valorem tax
243 revenues.
244 (6) (a) [Subject to Subsections (6)(d) and (7)(b), the] The advertisement described in

245 this section shall be published:
246 [(i) subject to Section 45-1-101 , in a newspaper or combination of newspapers of
247 general circulation in the taxing entity;]
248 [(ii)] (i) electronically in accordance with Section 45-1-101 ; and
249 [(iii)] (ii) on the Utah Public Notice Website created in Section 63F-1-701 .
250 [(b) The advertisement described in Subsection (6)(a)(i) shall:]
251 [(i) be no less than 1/4 page in size;]
252 [(ii) use type no smaller than 18 point; and]
253 [(iii) be surrounded by a 1/4-inch border.]
254 [(c) The advertisement described in Subsection (6)(a)(i) may not be placed in that
255 portion of the newspaper where legal notices and classified advertisements appear.]
256 [(d) It is the intent of the Legislature that:]
257 [(i) whenever possible, the advertisement described in Subsection (6)(a)(i) appear in a
258 newspaper that is published at least one day per week; and]
259 [(ii) the newspaper or combination of newspapers selected:]
260 [(A) be of general interest and readership in the taxing entity; and]
261 [(B) not be of limited subject matter.]
262 [(e) (i) The advertisement:]
263 [(A) described in Subsection (6)(a)(i) shall:]
264 [(I) except as provided in Subsection (6)(e)(ii), be run once each week for the two
265 weeks:]
266 [(Aa) before a taxing entity conducts a public hearing at which the taxing entity's
267 annual budget is discussed; and]
268 [(Bb) if a calendar year taxing entity provides the notice described in Subsection
269 (3)(a)(i)(B)(I), before the calendar year taxing entity levies a tax rate that exceeds the calendar
270 year taxing entity's certified tax rate; and]
271 [(II) state that the taxing entity will meet on a certain day, time, and place fixed in the
272 advertisement, which shall be not less than seven days after the day the first advertisement is
273 published, for the purpose of hearing comments regarding any proposed increase and to explain
274 the reasons for the proposed increase; or]
275 [(B) described in Subsection (6)(a)(ii) shall:]

276 [(I) be published two weeks:]
277 [(Aa) before a taxing entity conducts a public hearing at which the taxing entity's
278 annual budget is discussed; and]
279 [(Bb) if a calendar year taxing entity provides the notice described in Subsection
280 (3)(a)(i)(B)(I), before the calendar year taxing entity levies a tax rate that exceeds the calendar
281 year taxing entity's certified tax rate; and]
282 [(II) state that the taxing entity will meet on a certain day, time, and place fixed in the
283 advertisement, which shall be not less than seven days after the day the first advertisement is
284 published, for the purpose of hearing comments regarding any proposed increase and to explain
285 the reasons for the proposed increase.]
286 [(ii) If a taxing entity's public hearing information is published by the county auditor in
287 accordance with Section 59-2-919.2 , the taxing entity is not subject to the requirement to run
288 the advertisement twice, as required by Subsection (6)(e)(i)(A), but shall run the advertisement
289 once during the week:]
290 [(A) before the taxing entity conducts a public hearing at which the taxing entity's
291 annual budget is discussed; and]
292 [(B) if a calendar year taxing entity provides the notice described in Subsection
293 (3)(a)(i)(B)(I), before the calendar year taxing entity levies a tax rate that exceeds the calendar
294 year taxing entity's certified tax rate.]
295 [(f)] (b) (i) [For purposes of Subsection (3)(a)(i)(A) or (4)(a), the] The form and
296 content of an advertisement required under Subsections (3)(b)(vi)(A) and (6)(a) shall be
297 substantially as follows:
298 "NOTICE OF PROPOSED TAX INCREASE
299 (NAME OF TAXING ENTITY)
300 The (name of the taxing entity) is proposing to increase its property tax revenue.
301 * The (name of the taxing entity) tax on a (insert the average value of a residence
302 in the taxing entity rounded to the nearest thousand dollars) residence would
303 increase from $______ to $________, which is $_______ per year.
304 * The (name of the taxing entity) tax on a (insert the value of a business having
305 the same value as the average value of a residence in the taxing entity) business
306 would increase from $________ to $_______, which is $______ per year.

307 * If the proposed budget is approved, (name of the taxing entity) would increase
308 its property tax budgeted revenue by ___% above last year's property tax
309 budgeted revenue excluding new growth.
310 All concerned citizens are invited to a public hearing on the tax increase.
311 PUBLIC HEARING
312 Date/Time: (date) (time)
313 Location: (name of meeting place and address of meeting place)
314 To obtain more information regarding the tax increase, citizens may contact the (name
315 of the taxing entity) at (phone number of taxing entity)."
316 (ii) [For purposes of Subsection (3)(a)(i)(B)(I), the] The form and content of an
317 advertisement required under Subsections (3)(b)(vi)(B) and (6)(a) shall be substantially as
318 follows:
319 "NOTICE OF PROPOSED TAX INCREASE
320 (NAME OF TAXING ENTITY)
321 The (name of the taxing entity) is proposing to increase its property tax revenue.
322 * The (name of the taxing entity) tax on a (insert the average value of a residence
323 in the taxing entity rounded to the nearest thousand dollars) residence would
324 increase from $______ to $________, which is $_______ per year.
325 * The (name of the taxing entity) tax on a (insert the value of a business having
326 the same value as the average value of a residence in the taxing entity) business
327 would increase from $________ to $_______, which is $______ per year.
328 * If the proposed budget is approved, (name of the taxing entity) would increase
329 its property tax budgeted revenue by ___% above last year's property tax
330 budgeted revenue excluding new growth.
331 (Name of taxing entity) property tax revenue from new growth and other sources will
332 increase from $_______________ to $______________.
333 All concerned citizens are invited to a public hearing on the tax increase.
334 PUBLIC HEARING
335 Date/Time: (date) (time)
336 Location: (name of meeting place and address of meeting place)
337 To obtain more information regarding the tax increase, citizens may contact the (name

338of the taxing entity) at (phone number of taxing entity)."
339 (7) The commission[: (a)] shall adopt rules in accordance with Title 63G, Chapter 3,
340 Utah Administrative Rulemaking Act[,]:
341 (a) governing the joint use of one advertisement described in Subsection (6) by two or
342 more taxing entities; and
343 [(b) subject to Section 45-1-101 , may authorize:]
344 [(i) the use of a weekly newspaper:]
345 [(A) in a county having both daily and weekly newspapers if the weekly newspaper
346 would provide equal or greater notice to the taxpayer; and]
347 [(B) if the county petitions the commission for the use of the weekly newspaper; or]
348 [(ii) the use by a taxing entity except for a calendar year taxing entity that provides the
349 notice described in Subsection (3)(a)(i)(B)(II) of a commission approved direct notice to each
350 taxpayer if:]
351 [(A) the cost of the advertisement would cause undue hardship;]
352 [(B) the direct notice is different and separate from that provided for in Section
353 59-2-919.1 ; and]
354 [(C) the taxing entity petitions the commission for the use of a commission approved
355 direct notice.]
356 (b) allowing the mailing of notices required under Subsection (3)(a)(i) with other
357 mailings from the taxing entity, or with other mailings from other taxing entities, or with any
358 other accommodation to reduce the cost or enhance the efficiency of the mailing, as long as the
359 mailing is reasonably calculated to provide actual notice to taxpayers.
360 (8) (a) (i) A taxing entity shall on or before March 1 notify the county legislative body
361 in which the taxing entity is located of the date, time, and place of the first public hearing at
362 which the taxing entity's annual budget will be discussed.
363 (ii) A county that receives notice from a taxing entity under Subsection (8)(a)(i) shall
364 include on the notice required by Section 59-2-919.1 the date, time, and place of the public
365 hearing described in Subsection (8)(a)(i).
366 (b) (i) A public hearing described in this section shall be open to the public.
367 (ii) The governing body of a taxing entity conducting a public hearing described in this
368 section shall provide an interested party desiring to be heard an opportunity to present oral

369 testimony within reasonable time limits.
370 (c) (i) Except as provided in Subsection (8)(c)(ii), a taxing entity may not schedule a
371 public hearing described in this section at the same time as the public hearing of another
372 overlapping taxing entity in the same county.
373 (ii) The taxing entities in which the power to set tax levies is vested in the same
374 governing board or authority may consolidate the public hearings described in this section into
375 one public hearing.
376 (d) A county legislative body shall resolve any conflict in public hearing dates and
377 times after consultation with each affected taxing entity.
378 (e) A taxing entity shall hold a public hearing described in this section beginning at or
379 after 6 p.m.
380 (9) (a) If a taxing entity does not make a final decision on budgeting an increased
381 amount of ad valorem tax revenue at a public meeting held at the same time as or immediately
382 following the public hearing described in this section, the taxing entity shall announce at that
383 public hearing the scheduled time and place of the next public meeting at which the taxing
384 entity will consider budgeting the increased amount of ad valorem tax revenue.
385 (b) (i) If a calendar year taxing entity that conducts a public hearing in accordance with
386 Subsection (3)[(b)](a)(ii) does not adopt a resolution levying a tax rate on the day of the public
387 hearing, the taxing entity shall announce at that public hearing the scheduled time and place of
388 the next public meeting at which the taxing entity will consider adopting a resolution levying
389 the tax rate.
390 (ii) If a taxing entity, except for a taxing entity described in Subsection (5)(a) or (b),
391 will consider adopting a resolution levying a tax rate at a day and time that is more than two
392 weeks after the public hearing described in Subsection 59-2-919.1 (2)(c)(v), the taxing entity
393 shall meet the notice requirements of Subsection (3)(a)(i)(B)(I).
394 (10) (a) A taxing entity may adopt a resolution levying a tax rate that exceeds the
395 taxing entity's certified tax rate if the taxing entity, to the extent required by this section, meets
396 the:
397 (i) notice requirements of this section; and
398 (ii) public hearing requirements of this section.
399 (b) A public hearing on levying a tax rate that exceeds a taxing entity's certified tax rate

400 may coincide with a public hearing on the taxing entity's proposed annual budget.
401 (11) The amendments to this section in Laws of Utah 2009, Chapter 204, apply to:
402 (a) for a fiscal year taxing entity, the fiscal year that begins on July 1, 2009; or
403 (b) for a calendar year taxing entity, the fiscal year that begins on January 1, 2010.




Legislative Review Note
as of 2-2-11 5:31 PM

Office of Legislative Research and General Counsel