Download Zipped Introduced WordPerfect SB0188.ZIP
[Status][Bill Documents][Fiscal Note][Bills Directory]

S.B. 188

             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     


             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 .


             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;


             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
             101      discuss 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


[Bill Documents][Bills Directory]