! The Capitol Complex is closed to the public due to COVID-19. All meetings will be held virtually online. View procedures and guidelines (PDF) for remote public comment and virtual meeting instructions (PDF).

Download Zipped Introduced WordPerfect SB0093S01.ZIP
[Status][Bill Documents][Fiscal Note][Bills Directory]

First Substitute S.B. 93

Representative Ryan D. Wilcox proposes the following substitute bill:


             1     
INTERLOCAL COOPERATION ACT AMENDMENTS

             2     
2013 GENERAL SESSION

             3     
STATE OF UTAH

             4     
Chief Sponsor: John L. Valentine

             5     
House Sponsor: Ryan D. Wilcox

             6     
             7      LONG TITLE
             8      General Description:
             9          This bill amends provisions of the Interlocal Cooperation Act related to a taxed
             10      interlocal entity.
             11      Highlighted Provisions:
             12          This bill:
             13          .    defines terms;
             14          .    provides that a use of an asset by a taxed interlocal entity does not constitute the use
             15      of a public asset;
             16          .    provides that an official of a project entity is not a public treasurer;
             17          .    authorizes a taxed interlocal entity's governing body to determine the use of an
             18      asset; and
             19          .    exempts a taxed interlocal entity from certain provisions.
             20      Money Appropriated in this Bill:
             21          None
             22      Other Special Clauses:
             23          None
             24      Utah Code Sections Affected:
             25      ENACTS:


             26          11-13-315, Utah Code Annotated 1953
             27     
             28      Be it enacted by the Legislature of the state of Utah:
             29          Section 1. Section 11-13-315 is enacted to read:
             30          11-13-315. Taxed interlocal entity.
             31          (1) As used in this section:
             32          (a) "Asset" means funds, money, an account, real or personal property, or personnel.
             33          (b) "Public asset" means:
             34          (i) an asset used by a public entity;
             35          (ii) tax revenue;
             36          (iii) state funds; or
             37          (iv) public funds.
             38          (c) (i) "Taxed interlocal entity" means a project entity that:
             39          (A) is not exempt from a tax or fee in lieu of taxes imposed in accordance with Part 3,
             40      Project Entity Provisions;
             41          (B) does not receive a payment of funds from a federal agency or office, state agency or
             42      office, political subdivision, or other public agency or office other than a payment that does not
             43      materially exceed the greater of the fair market value and the cost of a service provided or
             44      property conveyed by the project entity; and
             45          (C) does not receive, expend, or have the authority to compel payment from tax
             46      revenue.
             47          (ii) Before and on May 1, 2014, "taxed interlocal entity" includes an interlocal entity
             48      that:
             49          (A) (I) was created before 1981 for the purpose of providing power supply at wholesale
             50      to its members; or
             51          (II) is described in Subsection 11-13-204 (7);
             52          (B) does not receive a payment of funds from a federal agency or office, state agency or
             53      office, political subdivision, or other public agency or office other than a payment that does not
             54      materially exceed the greater of the fair market value and the cost of a service provided or
             55      property conveyed by the interlocal entity; and
             56          (C) does not receive, expend, or have the authority to compel payment from tax


             57      revenue.
             58          (d) (i) "Use" means to use, own, manage, hold, keep safe, maintain, invest, deposit,
             59      administer, receive, expend, appropriate, disburse, or have custody.
             60          (ii) "Use" includes, when constituting a noun, the corresponding nominal form of each
             61      term in Subsection (1)(d)(i), individually.
             62          (2) Notwithstanding any other provision of law, the use of an asset by a taxed interlocal
             63      entity does not constitute the use of a public asset.
             64          (3) Notwithstanding any other provision of law, a taxed interlocal entity's use of an
             65      asset that was a public asset prior to the taxed interlocal entity's use of the asset does not
             66      constitute a taxed interlocal entity's use of a public asset.
             67          (4) Notwithstanding any other provision of law, an official of a project entity is not a
             68      public treasurer.
             69          (5) Notwithstanding any other provision of law, a taxed interlocal entity's governing
             70      body, as described in Section 11-13-206 , shall determine and direct the use of an asset by the
             71      taxed interlocal entity.
             72          (6) (a) A taxed interlocal entity is not subject to the provisions of Title 63G, Chapter
             73      6a, Utah Procurement Code.
             74          (b) An agent of a taxed interlocal entity is not an external procurement unit as defined
             75      in Section 63G-6a-104 .
             76          (7) (a) A taxed interlocal entity is not a participating local entity as defined in Section
             77      63A-3-401 .
             78          (b) For each fiscal year of a taxed interlocal entity, the taxed interlocal entity shall
             79      provide:
             80          (i) the taxed interlocal entity's financial statements for and as of the end of the fiscal
             81      year and the prior fiscal year, including the taxed interlocal entity's balance sheet as of the end
             82      of the fiscal year and the prior fiscal year, and the related statements of revenues and expenses
             83      and of cash flows for the fiscal year; and
             84          (ii) the accompanying auditor's report and management's discussion and analysis with
             85      respect to the taxed interlocal entity's financial statements for and as of the end of the fiscal
             86      year.
             87          (c) The taxed interlocal entity shall provide the information described in Subsections


             88      (7)(b)(i) and (b)(ii):
             89          (i) in a manner described in Subsection 63A-3-405 (3); and
             90          (ii) within a reasonable time after the taxed interlocal entity's independent auditor
             91      delivers to the taxed interlocal entity's governing body the auditor's report with respect to the
             92      financial statements for and as of the end of the fiscal year.
             93          (d) Notwithstanding Subsections (7)(b) and (c) or a taxed interlocal entity's compliance
             94      with one or more of the requirements of Title 63A, Chapter 3, Division of Finance:
             95          (i) the taxed interlocal entity is not subject to Title 63A, Chapter 3, Division of
             96      Finance; and
             97          (ii) the information described in Subsection (7)(b)(i) or (ii) does not constitute public
             98      financial information as defined in Section 63A-3-401 .
             99          (8) (a) A taxed interlocal entity's governing body is not a governing board as defined in
             100      Section 51-2a-102 .
             101          (b) A taxed interlocal entity is not subject to the provisions of Title 51, Chapter 2a,
             102      Accounting Reports from Political Subdivisions, Interlocal Organizations, and Other Local
             103      Entities Act.


[Bill Documents][Bills Directory]