This document includes Senate 2nd Reading Floor Amendments incorporated into the bill on Fri, Feb 26, 2016 at 4:37 PM by lpoole.
This document includes House Committee Amendments incorporated into the bill on Mon, Mar 7, 2016 at 1:06 PM by cynthiahopkin.
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8 LONG TITLE
9 General Description:
10 This bill amends provisions related to community development and renewal agencies.
11 Highlighted Provisions:
12 This bill:
13 ▸ defines terms;
14 ▸ beginning May 10, 2016:
15 • provides a process for a community to create a community reinvestment agency;
16 • allows an agency to create a community reinvestment project area; and
17 • prohibits an agency from creating an urban renewal project area, an economic
18 development project area, or a community development project area;
19 ▸ amends the required contents of an agency's annual report;
20 ▸ for an agency that creates a community reinvestment project area:
21 • provides for the agency to fund a community reinvestment project area with tax
22 increment or sales and use tax revenue that is subject to an interlocal agreement;
23 • requires the agency to conduct a blight study, make a blight determination, and
24 create a taxing entity committee if the agency plans to acquire property within a
25 community reinvestment area by eminent domain;
26 • requires the agency to allocate a percentage of project area funds for housing;
27 • prohibits an agency from adopting a proposed community reinvestment project
28 area plan if 51% of the property owners within the proposed community
29 reinvestment project area object to the plan; and
30 • requires the agency to adopt a community reinvestment project area budget;
31 ▸ authorizes, under certain circumstances, an agency to acquire by eminent domain
32 property that the property owner fails to develop in accordance with a project area
33 plan;
34 ▸ provides the option for an agency to give the agency's housing allocation to a county
35 housing authority;
36 ▸ provides a process by which an agency may dissolve a project area;
37 ▸ clarifies how a project area's incremental value is factored into the new growth
38 calculation; and
39 ▸ makes technical and conforming changes.
40 Money Appropriated in this Bill:
41 None
42 Other Special Clauses:
43 Ĥ→ [
44 Utah Code Sections Affected:
45 AMENDS:
46 10-1-203, as last amended by Laws of Utah 2014, Chapter 189
47 10-3-1303, as last amended by Laws of Utah 2011, Chapter 40
48 10-9a-508, as last amended by Laws of Utah 2013, Chapter 309
49 11-25-2, as last amended by Laws of Utah 2006, Chapter 359
50 11-25-3, as last amended by Laws of Utah 2010, Chapter 279
51 11-27-2, as last amended by Laws of Utah 2010, Chapter 279
52 11-31-2, as last amended by Laws of Utah 2010, Chapter 378
53 11-32-2, as last amended by Laws of Utah 2008, Chapter 360
54 11-34-1, as last amended by Laws of Utah 2010, Chapter 378
55 11-49-102, as enacted by Laws of Utah 2012, Chapter 202
56 11-50-102, as enacted by Laws of Utah 2013, Chapter 367
57 11-52-102, as enacted by Laws of Utah 2013, Chapter 347
58 14-1-18, as last amended by Laws of Utah 2012, Chapter 347
59 15-7-2, as last amended by Laws of Utah 2007, Chapter 329
60 17C-1-101, as last amended by Laws of Utah 2010, Chapter 279
61 17C-1-102, as last amended by Laws of Utah 2015, Chapter 397
62 17C-1-103, as renumbered and amended by Laws of Utah 2006, Chapter 359
63 17C-1-202, as renumbered and amended by Laws of Utah 2006, Chapter 359
64 17C-1-203, as last amended by Laws of Utah 2008, Chapter 125
65 17C-1-204, as last amended by Laws of Utah 2012, Chapter 212
66 17C-1-205, as renumbered and amended by Laws of Utah 2006, Chapter 359
67 17C-1-207, as last amended by Laws of Utah 2012, Chapter 235
68 17C-1-208, as renumbered and amended by Laws of Utah 2006, Chapter 359
69 17C-1-302, as renumbered and amended by Laws of Utah 2006, Chapter 359
70 17C-1-402, as last amended by Laws of Utah 2013, Chapter 80
71 17C-1-403, as last amended by Laws of Utah 2013, Chapter 80
72 17C-1-404, as renumbered and amended by Laws of Utah 2006, Chapter 359
73 17C-1-405, as last amended by Laws of Utah 2009, Chapter 387
74 17C-1-406, as enacted by Laws of Utah 2006, Chapter 359
75 17C-1-407, as last amended by Laws of Utah 2013, Chapter 80
76 17C-1-408, as last amended by Laws of Utah 2008, Chapters 61, 231, and 236
77 17C-1-409, as last amended by Laws of Utah 2011, Chapter 43
78 17C-1-410, as last amended by Laws of Utah 2007, Chapter 364
79 17C-1-411, as last amended by Laws of Utah 2009, Chapter 387
80 17C-1-412, as last amended by Laws of Utah 2012, Chapter 212
81 17C-1-413, as renumbered and amended by Laws of Utah 2006, Chapter 359
82 17C-1-502, as renumbered and amended by Laws of Utah 2006, Chapter 359
83 17C-1-504, as renumbered and amended by Laws of Utah 2006, Chapter 359
84 17C-1-505, as renumbered and amended by Laws of Utah 2006, Chapter 359
85 17C-1-506, as renumbered and amended by Laws of Utah 2006, Chapter 359
86 17C-1-507, as renumbered and amended by Laws of Utah 2006, Chapter 359
87 17C-1-508, as renumbered and amended by Laws of Utah 2006, Chapter 359
88 17C-1-602, as renumbered and amended by Laws of Utah 2006, Chapter 359
89 17C-1-603, as last amended by Laws of Utah 2011, Chapter 43
90 17C-1-605, as renumbered and amended by Laws of Utah 2006, Chapter 359
91 17C-1-606, as renumbered and amended by Laws of Utah 2006, Chapter 359
92 17C-1-607, as enacted by Laws of Utah 2006, Chapter 359
93 17C-2-102, as last amended by Laws of Utah 2008, Chapter 125
94 17C-2-103, as last amended by Laws of Utah 2006, Chapters 254, 292 and renumbered
95 and amended by Laws of Utah 2006, Chapter 359
96 17C-2-105, as renumbered and amended by Laws of Utah 2006, Chapter 359
97 17C-2-106, as last amended by Laws of Utah 2007, Chapter 364
98 17C-2-108, as last amended by Laws of Utah 2010, Chapter 279
99 17C-2-109, as renumbered and amended by Laws of Utah 2006, Chapter 359
100 17C-2-110, as last amended by Laws of Utah 2010, Chapter 279
101 17C-2-201, as last amended by Laws of Utah 2013, Chapter 80
102 17C-2-203, as renumbered and amended by Laws of Utah 2006, Chapter 359
103 17C-2-204, as renumbered and amended by Laws of Utah 2006, Chapter 359
104 17C-2-206, as last amended by Laws of Utah 2011, Chapter 43
105 17C-2-207, as enacted by Laws of Utah 2011, Chapter 43
106 17C-2-303, as last amended by Laws of Utah 2011, Chapter 43
107 17C-3-102, as enacted by Laws of Utah 2006, Chapter 359
108 17C-3-103, as enacted by Laws of Utah 2006, Chapter 359
109 17C-3-105, as enacted by Laws of Utah 2006, Chapter 359
110 17C-3-107, as last amended by Laws of Utah 2010, Chapter 279
111 17C-3-108, as enacted by Laws of Utah 2006, Chapter 359
112 17C-3-109, as last amended by Laws of Utah 2010, Chapter 279
113 17C-3-201, as last amended by Laws of Utah 2013, Chapter 80
114 17C-3-203, as last amended by Laws of Utah 2009, Chapter 387
115 17C-3-205, as last amended by Laws of Utah 2011, Chapter 43
116 17C-3-206, as enacted by Laws of Utah 2011, Chapter 43
117 17C-4-102, as enacted by Laws of Utah 2006, Chapter 359
118 17C-4-103, as enacted by Laws of Utah 2006, Chapter 359
119 17C-4-104, as enacted by Laws of Utah 2006, Chapter 359
120 17C-4-106, as last amended by Laws of Utah 2009, Chapter 388
121 17C-4-107, as enacted by Laws of Utah 2006, Chapter 359
122 17C-4-108, as last amended by Laws of Utah 2015, Chapter 302
123 17C-4-109, as enacted by Laws of Utah 2015, Chapter 302
124 17C-4-201, as last amended by Laws of Utah 2010, Chapter 279
125 17C-4-202, as last amended by Laws of Utah 2014, Chapter 189
126 17C-4-203, as last amended by Laws of Utah 2009, Chapter 387
127 17C-4-204, as last amended by Laws of Utah 2011, Chapter 43
128 20A-7-613, as last amended by Laws of Utah 2015, Chapter 258
129 35A-8-504, as last amended by Laws of Utah 2012, Chapter 347 and renumbered and
130 amended by Laws of Utah 2012, Chapter 212
131 38-1b-102, as enacted by Laws of Utah 2012, Chapter 278
132 53-3-207, as last amended by Laws of Utah 2015, Chapter 412
133 53A-16-106, as last amended by Laws of Utah 2008, Chapters 61, 231, and 236
134 53A-16-113, as last amended by Laws of Utah 2013, Chapter 287
135 53A-17a-133, as last amended by Laws of Utah 2015, Chapter 287
136 53A-17a-164, as last amended by Laws of Utah 2013, Chapters 178 and 313
137 53A-19-105, as last amended by Laws of Utah 2009, Chapter 204
138 59-2-913, as last amended by Laws of Utah 2014, Chapter 279
139 59-2-924, as last amended by Laws of Utah 2014, Chapter 270
140 59-2-924.2, as last amended by Laws of Utah 2015, Chapter 224
141 59-2-924.3, as last amended by Laws of Utah 2011, Chapter 371
142 59-7-614.2, as last amended by Laws of Utah 2015, Chapter 283
143 59-12-603, as last amended by Laws of Utah 2011, Chapter 309
144 63G-7-102, as renumbered and amended by Laws of Utah 2008, Chapter 382
145 63G-9-201, as renumbered and amended by Laws of Utah 2008, Chapter 382
146 63I-1-259, as last amended by Laws of Utah 2015, Chapters 224, 275, and 467
147 63N-2-103, as last amended by Laws of Utah 2015, Chapter 344 and renumbered and
148 amended by Laws of Utah 2015, Chapter 283 and last amended by Coordination
149 Clause, Laws of Utah 2015, Chapter 344
150 63N-2-104, as last amended by Laws of Utah 2015, Chapter 344 and renumbered and
151 amended by Laws of Utah 2015, Chapter 283
152 63N-2-105, as last amended by Laws of Utah 2015, Chapter 344 and renumbered and
153 amended by Laws of Utah 2015, Chapter 283
154 63N-2-107, as last amended by Laws of Utah 2015, Chapter 344 and renumbered and
155 amended by Laws of Utah 2015, Chapter 283
156 63N-2-108, as renumbered and amended by Laws of Utah 2015, Chapter 283
157 63N-2-502, as last amended by Laws of Utah 2015, Chapter 417 and renumbered and
158 amended by Laws of Utah 2015, Chapter 283
159 63N-2-505, as last amended by Laws of Utah 2015, Chapter 417 and renumbered and
160 amended by Laws of Utah 2015, Chapter 283
161 63N-2-507, as last amended by Laws of Utah 2015, Chapter 417 and renumbered and
162 amended by Laws of Utah 2015, Chapter 283
163 63N-2-508, as last amended by Laws of Utah 2015, Chapter 417 and renumbered and
164 amended by Laws of Utah 2015, Chapter 283
165 67-1a-6.5, as last amended by Laws of Utah 2013, Chapters 42 and 371
166 72-1-208, as last amended by Laws of Utah 2010, Chapter 279
167 ENACTS:
168 17C-1-102.5, Utah Code Annotated 1953
169 17C-1-201.1, Utah Code Annotated 1953
170 17C-1-209, Utah Code Annotated 1953
171 17C-1-301.1, Utah Code Annotated 1953
172 17C-1-401.1, Utah Code Annotated 1953
173 17C-1-501.1, Utah Code Annotated 1953
174 17C-1-601.1, Utah Code Annotated 1953
175 17C-1-701.1, Utah Code Annotated 1953
176 17C-1-702, Utah Code Annotated 1953
177 17C-1-801, Utah Code Annotated 1953
178 17C-1-901, Utah Code Annotated 1953
179 17C-2-101.1, Utah Code Annotated 1953
180 17C-2-101.2, Utah Code Annotated 1953
181 17C-3-101.1, Utah Code Annotated 1953
182 17C-3-101.2, Utah Code Annotated 1953
183 17C-4-101.1, Utah Code Annotated 1953
184 17C-4-101.2, Utah Code Annotated 1953
185 17C-5-101, Utah Code Annotated 1953
186 17C-5-102, Utah Code Annotated 1953
187 17C-5-103, Utah Code Annotated 1953
188 17C-5-104, Utah Code Annotated 1953
189 17C-5-105, Utah Code Annotated 1953
190 17C-5-106, Utah Code Annotated 1953
191 17C-5-107, Utah Code Annotated 1953
192 17C-5-108, Utah Code Annotated 1953
193 17C-5-109, Utah Code Annotated 1953
194 17C-5-110, Utah Code Annotated 1953
195 17C-5-111, Utah Code Annotated 1953
196 17C-5-112, Utah Code Annotated 1953
197 17C-5-113, Utah Code Annotated 1953
198 17C-5-201, Utah Code Annotated 1953
199 17C-5-202, Utah Code Annotated 1953
200 17C-5-203, Utah Code Annotated 1953
201 17C-5-204, Utah Code Annotated 1953
202 17C-5-205, Utah Code Annotated 1953
203 17C-5-206, Utah Code Annotated 1953
204 17C-5-301, Utah Code Annotated 1953
205 17C-5-302, Utah Code Annotated 1953
206 17C-5-303, Utah Code Annotated 1953
207 17C-5-304, Utah Code Annotated 1953
208 17C-5-305, Utah Code Annotated 1953
209 17C-5-306, Utah Code Annotated 1953
210 17C-5-307, Utah Code Annotated 1953
211 17C-5-401, Utah Code Annotated 1953
212 17C-5-402, Utah Code Annotated 1953
213 17C-5-403, Utah Code Annotated 1953
214 17C-5-404, Utah Code Annotated 1953
215 17C-5-405, Utah Code Annotated 1953
216 17C-5-406, Utah Code Annotated 1953
217 RENUMBERS AND AMENDS:
218 17C-1-201.5, (Renumbered from 17C-1-201, as last amended by Laws of Utah 2012,
219 Chapter 235)
220 17C-1-301.5, (Renumbered from 17C-1-301, as renumbered and amended by Laws of
221 Utah 2006, Chapter 359)
222 17C-1-401.5, (Renumbered from 17C-1-401, as last amended by Laws of Utah 2012,
223 Chapter 235)
224 17C-1-501.5, (Renumbered from 17C-1-501, as renumbered and amended by Laws of
225 Utah 2006, Chapter 359)
226 17C-1-601.5, (Renumbered from 17C-1-601, as last amended by Laws of Utah 2010,
227 Chapter 90)
228 17C-1-701.5, (Renumbered from 17C-1-701, as last amended by Laws of Utah 2009,
229 Chapter 350)
230 17C-1-802, (Renumbered from 17C-2-401, as renumbered and amended by Laws of
231 Utah 2006, Chapter 359)
232 17C-1-803, (Renumbered from 17C-2-402, as renumbered and amended by Laws of
233 Utah 2006, Chapter 359)
234 17C-1-804, (Renumbered from 17C-2-403, as last amended by Laws of Utah 2010,
235 Chapter 90)
236 17C-1-805, (Renumbered from 17C-2-501, as renumbered and amended by Laws of
237 Utah 2006, Chapter 359)
238 17C-1-806, (Renumbered from 17C-2-502, as last amended by Laws of Utah 2010,
239 Chapter 279)
240 17C-1-807, (Renumbered from 17C-2-503, as last amended by Laws of Utah 2007,
241 Chapter 379)
242 17C-1-808, (Renumbered from 17C-2-504, as renumbered and amended by Laws of
243 Utah 2006, Chapter 359)
244 17C-1-809, (Renumbered from 17C-2-505, as renumbered and amended by Laws of
245 Utah 2006, Chapter 359)
246 17C-1-902, (Renumbered from 17C-1-206, as last amended by Laws of Utah 2007,
247 Chapter 379)
248 17C-1-903, (Renumbered from 17C-2-602, as last amended by Laws of Utah 2008,
249 Chapter 382)
250 17C-1-904, (Renumbered from 17C-2-601, as last amended by Laws of Utah 2012,
251 Chapter 235)
252 17C-1-905, (Renumbered from 17C-2-603, as enacted by Laws of Utah 2007, Chapter
253 379)
254 17C-2-101.5, (Renumbered from 17C-2-101, as renumbered and amended by Laws of
255 Utah 2006, Chapter 359)
256 17C-3-101.5, (Renumbered from 17C-3-101, as enacted by Laws of Utah 2006,
257 Chapter 359)
258 17C-4-101.5, (Renumbered from 17C-4-101, as enacted by Laws of Utah 2006,
259 Chapter 359)
260 REPEALS:
261 17C-1-303, as last amended by Laws of Utah 2010, Chapter 279
262 17C-3-301, as enacted by Laws of Utah 2006, Chapter 359
263 17C-3-302, as enacted by Laws of Utah 2006, Chapter 359
264 17C-3-303, as last amended by Laws of Utah 2009, Chapter 388
265 17C-3-401, as enacted by Laws of Utah 2006, Chapter 359
266 17C-3-402, as last amended by Laws of Utah 2010, Chapter 279
267 17C-3-403, as enacted by Laws of Utah 2006, Chapter 359
268 17C-3-404, as enacted by Laws of Utah 2006, Chapter 359
269 17C-4-301, as enacted by Laws of Utah 2006, Chapter 359
270 17C-4-302, as last amended by Laws of Utah 2010, Chapter 90
271 17C-4-401, as enacted by Laws of Utah 2006, Chapter 359
272 17C-4-402, as last amended by Laws of Utah 2010, Chapter 279
273
274 Be it enacted by the Legislature of the state of Utah:
275 Section 1. Section 10-1-203 is amended to read:
276 10-1-203. License fees and taxes -- Application information to be transmitted to
277 the county assessor.
278 (1) As used in this section:
279 (a) "Business" means any enterprise carried on for the purpose of gain or economic
280 profit, except that the acts of employees rendering services to employers are not included in
281 this definition.
282 (b) "Telecommunications provider" [
283 Section 10-1-402.
284 (c) "Telecommunications tax or fee" [
285 Section 10-1-402.
286 (2) Except as provided in Subsections (3) through (5), the legislative body of a
287 municipality may license for the purpose of regulation and revenue any business within the
288 limits of the municipality and may regulate that business by ordinance.
289 (3) (a) The legislative body of a municipality may raise revenue by levying and
290 collecting a municipal energy sales or use tax as provided in Part 3, Municipal Energy Sales
291 and Use Tax Act, except a municipality may not levy or collect a franchise tax or fee on an
292 energy supplier other than the municipal energy sales and use tax provided in Part 3, Municipal
293 Energy Sales and Use Tax Act.
294 (b) (i) Subsection (3)(a) does not affect the validity of a franchise agreement as defined
295 in Subsection 10-1-303(6), that is in effect on July 1, 1997, or a future franchise.
296 (ii) A franchise agreement as defined in Subsection 10-1-303(6) in effect on January 1,
297 1997, or a future franchise shall remain in full force and effect.
298 (c) A municipality that collects a contractual franchise fee pursuant to a franchise
299 agreement as defined in Subsection 10-1-303(6) with an energy supplier that is in effect on July
300 1, 1997, may continue to collect that fee as provided in Subsection 10-1-310(2).
301 (d) (i) Subject to the requirements of Subsection (3)(d)(ii), a franchise agreement as
302 defined in Subsection 10-1-303(6) between a municipality and an energy supplier may contain
303 a provision that:
304 (A) requires the energy supplier by agreement to pay a contractual franchise fee that is
305 otherwise prohibited under Part 3, Municipal Energy Sales and Use Tax Act; and
306 (B) imposes the contractual franchise fee on or after the day on which Part 3,
307 Municipal Energy Sales and Use Tax Act is:
308 (I) repealed, invalidated, or the maximum allowable rate provided in Section 10-1-305
309 is reduced; and
310 (II) is not superseded by a law imposing a substantially equivalent tax.
311 (ii) A municipality may not charge a contractual franchise fee under the provisions
312 permitted by Subsection (3)(b)(i) unless the municipality charges an equal contractual franchise
313 fee or a tax on all energy suppliers.
314 (4) (a) Subject to Subsection (4)(b), beginning July 1, 2004, the legislative body of a
315 municipality may raise revenue by levying and providing for the collection of a municipal
316 telecommunications license tax as provided in Part 4, Municipal Telecommunications License
317 Tax Act.
318 (b) A municipality may not levy or collect a telecommunications tax or fee on a
319 telecommunications provider except as provided in Part 4, Municipal Telecommunications
320 License Tax Act.
321 (5) (a) (i) The legislative body of a municipality may by ordinance raise revenue by
322 levying and collecting a license fee or tax on:
323 (A) a parking service business in an amount that is less than or equal to:
324 (I) $1 per vehicle that parks at the parking service business; or
325 (II) 2% of the gross receipts of the parking service business;
326 (B) a public assembly or other related facility in an amount that is less than or equal to
327 $5 per ticket purchased from the public assembly or other related facility; and
328 (C) subject to the limitations of Subsections (5)(c) and (d):
329 (I) a business that causes disproportionate costs of municipal services; or
330 (II) a purchaser from a business for which the municipality provides an enhanced level
331 of municipal services.
332 (ii) Nothing in this Subsection (5)(a) may be construed to authorize a municipality to
333 levy or collect a license fee or tax on a public assembly or other related facility owned and
334 operated by another political subdivision other than a community [
335 reinvestment agency without the written consent of the other political subdivision.
336 (b) As used in this Subsection (5):
337 (i) "Municipal services" includes:
338 (A) public utilities; and
339 (B) services for:
340 (I) police;
341 (II) fire;
342 (III) storm water runoff;
343 (IV) traffic control;
344 (V) parking;
345 (VI) transportation;
346 (VII) beautification; or
347 (VIII) snow removal.
348 (ii) "Parking service business" means a business:
349 (A) that primarily provides off-street parking services for a public facility that is
350 wholly or partially funded by public money;
351 (B) that provides parking for one or more vehicles; and
352 (C) that charges a fee for parking.
353 (iii) "Public assembly or other related facility" means an assembly facility that:
354 (A) is wholly or partially funded by public money;
355 (B) is operated by a business; and
356 (C) requires a person attending an event at the assembly facility to purchase a ticket.
357 (c) (i) Before the legislative body of a municipality imposes a license fee on a business
358 that causes disproportionate costs of municipal services under Subsection (5)(a)(i)(C)(I), the
359 legislative body of the municipality shall adopt an ordinance defining for purposes of the tax
360 under Subsection (5)(a)(i)(C)(I):
361 (A) the costs that constitute disproportionate costs; and
362 (B) the amounts that are reasonably related to the costs of the municipal services
363 provided by the municipality.
364 (ii) The amount of a fee under Subsection (5)(a)(i)(C)(I) shall be reasonably related to
365 the costs of the municipal services provided by the municipality.
366 (d) (i) Before the legislative body of a municipality imposes a license fee on a
367 purchaser from a business for which it provides an enhanced level of municipal services under
368 Subsection (5)(a)(i)(C)(II), the legislative body of the municipality shall adopt an ordinance
369 defining for purposes of the fee under Subsection (5)(a)(i)(C)(II):
370 (A) the level of municipal services that constitutes the basic level of municipal services
371 in the municipality; and
372 (B) the amounts that are reasonably related to the costs of providing an enhanced level
373 of municipal services in the municipality.
374 (ii) The amount of a fee under Subsection (5)(a)(i)(C)(II) shall be reasonably related to
375 the costs of providing an enhanced level of the municipal services.
376 (6) All license fees and taxes shall be uniform in respect to the class upon which they
377 are imposed.
378 (7) The municipality shall transmit the information from each approved business
379 license application to the county assessor within 60 days following the approval of the
380 application.
381 (8) If challenged in court, an ordinance enacted by a municipality before January 1,
382 1994, imposing a business license fee on rental dwellings under this section shall be upheld
383 unless the business license fee is found to impose an unreasonable burden on the fee payer.
384 Section 2. Section 10-3-1303 is amended to read:
385 10-3-1303. Definitions.
386 As used in this part:
387 (1) "Appointed officer" means any person appointed to any statutory office or position
388 or any other person appointed to any position of employment with a city or with a community
389 [
390 Government Entities - Community [
391 Agency Act. Appointed officers include, but are not limited to, persons serving on special,
392 regular, or full-time committees, agencies, or boards whether or not such persons are
393 compensated for their services. The use of the word "officer" in this part is not intended to
394 make appointed persons or employees "officers" of the municipality.
395 (2) "Assist" means to act, or offer or agree to act, in such a way as to help, represent,
396 aid, advise, furnish information to, or otherwise provide assistance to a person or business
397 entity, believing that such action is of help, aid, advice, or assistance to such person or business
398 entity and with the intent to assist such person or business entity.
399 (3) "Business entity" means a sole proprietorship, partnership, association, joint
400 venture, corporation, firm, trust, foundation, or other organization or entity used in carrying on
401 a business.
402 (4) "Compensation" means anything of economic value, however designated, which is
403 paid, loaned, granted, given, donated, or transferred to any person or business entity by anyone
404 other than the governmental employer for or in consideration of personal services, materials,
405 property, or any other thing whatsoever.
406 (5) "Elected officer" means a person:
407 (a) elected or appointed to the office of mayor, commissioner, or council member; or
408 (b) who is considered to be elected to the office of mayor, commissioner, or council
409 member by a municipal legislative body in accordance with Section 20A-1-206.
410 (6) "Improper disclosure" means disclosure of private, controlled, or protected
411 information to any person who does not have both the right and the need to receive the
412 information.
413 (7) "Municipal employee" means a person who is not an elected or appointed officer
414 who is employed on a full- or part-time basis by a municipality or by a community
415 [
416 Government Entities - Community [
417 Agency Act.
418 (8) "Private, controlled, or protected information" means information classified as
419 private, controlled, or protected under Title 63G, Chapter 2, Government Records Access and
420 Management Act, or other applicable provision of law.
421 (9) "Substantial interest" means the ownership, either legally or equitably, by an
422 individual, the individual's spouse, or the individual's minor children, of at least 10% of the
423 outstanding shares of a corporation or 10% interest in any other business entity.
424 Section 3. Section 10-9a-508 is amended to read:
425 10-9a-508. Exactions -- Exaction for water interest -- Requirement to offer to
426 original owner property acquired by exaction.
427 (1) A municipality may impose an exaction or exactions on development proposed in a
428 land use application, including, subject to Subsection (3), an exaction for a water interest, if:
429 (a) an essential link exists between a legitimate governmental interest and each
430 exaction; and
431 (b) each exaction is roughly proportionate, both in nature and extent, to the impact of
432 the proposed development.
433 (2) If a land use authority imposes an exaction for another governmental entity:
434 (a) the governmental entity shall request the exaction; and
435 (b) the land use authority shall transfer the exaction to the governmental entity for
436 which it was exacted.
437 (3) (a) (i) A municipality shall base any exaction for a water interest on the culinary
438 water authority's established calculations of projected water interest requirements.
439 (ii) Upon an applicant's request, the culinary water authority shall provide the applicant
440 with the basis for the culinary water authority's calculations under Subsection (3)(a)(i) on
441 which an exaction for a water interest is based.
442 (b) A municipality may not impose an exaction for a water interest if the culinary water
443 authority's existing available water interests exceed the water interests needed to meet the
444 reasonable future water requirement of the public, as determined under Subsection
445 73-1-4(2)(f).
446 (4) (a) If a municipality plans to dispose of surplus real property that was acquired
447 under this section and has been owned by the municipality for less than 15 years, the
448 municipality shall first offer to reconvey the property, without receiving additional
449 consideration, to the person who granted the property to the municipality.
450 (b) A person to whom a municipality offers to reconvey property under Subsection
451 (4)(a) has 90 days to accept or reject the municipality's offer.
452 (c) If a person to whom a municipality offers to reconvey property declines the offer,
453 the municipality may offer the property for sale.
454 (d) Subsection (4)(a) does not apply to the disposal of property acquired by exaction by
455 a community [
456 Section 4. Section 11-25-2 is amended to read:
457 11-25-2. Legislative findings -- Liberal construction.
458 The Legislature finds and declares that it is necessary for the welfare of the state and its
459 inhabitants that community [
460 within cities, towns or counties, or cities or towns and counties to make long-term, low-interest
461 loans to finance residential rehabilitation in selected residential areas in order to encourage the
462 upgrading of property in those areas. Unless such agencies provide some form of assistance to
463 finance residential rehabilitation, many residential areas will deteriorate at an accelerated pace.
464 This act shall be liberally construed to effect its purposes.
465 Section 5. Section 11-25-3 is amended to read:
466 11-25-3. Definitions.
467 As used in this chapter:
468 [
469 agency functioning pursuant to Title 17C, Limited Purpose Local Government Entities -
470 Community [
471 [
472 obligations issued by an agency pursuant to this part and which are payable exclusively from
473 the revenues, as defined in Subsection (9), and from any other funds specified in this part upon
474 which the bonds may be made a charge and from which they are payable.
475 [
476 will be affected by residential rehabilitation financed under the provisions of this part with
477 opportunities to be involved in planning and carrying out the residential rehabilitation program.
478 "Citizen participation" shall include, but not be limited to, all of the following:
479 (i) Holding a public meeting prior to considering selection of the area for designation.
480 (ii) Consultation with representatives of owners of property in, and residents of, a
481 residential rehabilitation area, in developing plans for public improvements and
482 implementation of the residential rehabilitation program.
483 (iii) Dissemination of information relating to the time and location of meetings,
484 boundaries of the proposed residential rehabilitation area, and a general description of the
485 proposed residential rehabilitation program.
486 (b) (i) Public meetings and consultations described in Subsection (2)(a) shall be
487 conducted by an official designated by the agency.
488 (ii) Public meetings shall be held at times and places convenient to residents and
489 property owners.
490 [
491 purpose of residential rehabilitation.
492 (5) "Participating party" means any person, company, corporation, partnership, firm,
493 agency, political subdivision of the state, or other entity or group of entities requiring financing
494 for residential rehabilitation pursuant to the provisions of this part. No elective officer of the
495 state or any of its political subdivisions shall be eligible to be a participating party under the
496 provision of this part.
497 [
498 rehabilitation of buildings located in residential rehabilitation areas, including any higher
499 standards adopted by the agency as part of its residential rehabilitation financing program.
500 (7) "Residence" means a residential structure in residential rehabilitation areas. It also
501 means a commercial structure which, in the judgment of the agency, is an integral part of a
502 residential neighborhood.
503 [
504 renovation, replacement, extension, repair, betterment, equipping, developing, embellishing, or
505 otherwise improving residences consistent with standards of strength, effectiveness, fire
506 resistance, durability, and safety, so that the structures are satisfactory and safe to occupy for
507 residential purposes and are not conducive to ill health, transmission of disease, infant
508 mortality, juvenile delinquency, or crime because of any one or more of the following factors:
509 (a) defective design and character of physical construction;
510 (b) faulty interior arrangement and exterior spacing;
511 (c) high density of population and overcrowding;
512 (d) inadequate provision for ventilation, light, sanitation, open spaces, and recreation
513 facilities;
514 (e) age, obsolescence, deterioration, dilapidation, mixed character, or shifting of uses;
515 and
516 (f) economic dislocation, deterioration, or disuse, resulting from faulty planning.
517 [
518 the agency as one for inclusion in a comprehensive residential rehabilitation financing program
519 pursuant to the provisions of this chapter.
520 [
521 and all other charges received for, and all other income and receipts derived by, the agency
522 from the financing of residential rehabilitation, including money deposited in a sinking,
523 redemption, or reserve fund or other fund to secure the bonds or to provide for the payment of
524 the principal of, or interest on, the bonds and such other money as the legislative body may, in
525 its discretion, make available therefor.
526 Section 6. Section 11-27-2 is amended to read:
527 11-27-2. Definitions.
528 As used in this chapter:
529 (1) "Advance refunding bonds" means refunding bonds issued for the purpose of
530 refunding outstanding bonds in advance of their maturity.
531 (2) "Assessments" means a special tax levied against property within a special
532 improvement district to pay all or a portion of the costs of making improvements in the district.
533 (3) "Bond" means any revenue bond, general obligation bond, tax increment bond,
534 special improvement bond, local building authority bond, or refunding bond.
535 (4) "General obligation bond" means any bond, note, warrant, certificate of
536 indebtedness, or other obligation of a public body payable in whole or in part from revenues
537 derived from ad valorem taxes and that constitutes an indebtedness within the meaning of any
538 applicable constitutional or statutory debt limitation.
539 (5) "Governing body" means the council, commission, county legislative body, board
540 of directors, board of trustees, board of education, board of regents, or other legislative body of
541 a public body designated in this chapter that is vested with the legislative powers of the public
542 body, and, with respect to the state, the State Bonding Commission created by Section
543 63B-1-201.
544 (6) "Government obligations" means:
545 (a) direct obligations of the United States of America, or other securities, the principal
546 of and interest on which are unconditionally guaranteed by the United States of America; or
547 (b) obligations of any state, territory, or possession of the United States, or of any of
548 the political subdivisions of any state, territory, or possession of the United States, or of the
549 District of Columbia described in Section 103(a), Internal Revenue Code of 1986.
550 (7) "Issuer" means the public body issuing any bond or bonds.
551 (8) "Public body" means the state or any agency, authority, instrumentality, or
552 institution of the state, or any municipal or quasi-municipal corporation, political subdivision,
553 agency, school district, local district, special service district, or other governmental entity now
554 or hereafter existing under the laws of the state.
555 (9) "Refunding bonds" means bonds issued under the authority of this chapter for the
556 purpose of refunding outstanding bonds.
557 (10) "Resolution" means a resolution of the governing body of a public body taking
558 formal action under this chapter.
559 (11) "Revenue bond" means any bond, note, warrant, certificate of indebtedness, or
560 other obligation for the payment of money issued by a public body or any predecessor of any
561 public body and that is payable from designated revenues not derived from ad valorem taxes or
562 from a special fund composed of revenues not derived from ad valorem taxes, but excluding all
563 of the following:
564 (a) any obligation constituting an indebtedness within the meaning of any applicable
565 constitutional or statutory debt limitation;
566 (b) any obligation issued in anticipation of the collection of taxes, where the entire
567 issue matures not later than one year from the date of the issue; and
568 (c) any special improvement bond.
569 (12) "Special improvement bond" means any bond, note, warrant, certificate of
570 indebtedness, or other obligation of a public body or any predecessor of any public body that is
571 payable from assessments levied on benefitted property and from any special improvement
572 guaranty fund.
573 (13) "Special improvement guaranty fund" means any special improvement guaranty
574 fund established under Title 10, Chapter 6, Uniform Fiscal Procedures Act for Utah Cities;
575 Title 11, Chapter 42, Assessment Area Act; or any predecessor or similar statute.
576 (14) "Tax increment bond" means any bond, note, warrant, certificate of indebtedness,
577 or other obligation of a public body issued under authority of Title 17C, Limited Purpose Local
578 Government Entities - Community [
579 Agency Act.
580 Section 7. Section 11-31-2 is amended to read:
581 11-31-2. Definitions.
582 As used in this chapter:
583 (1) "Bonds" means any evidence or contract of indebtedness that is issued or
584 authorized by a public body, including, without limitation, bonds, refunding bonds, advance
585 refunding bonds, bond anticipation notes, tax anticipation notes, notes, certificates of
586 indebtedness, warrants, commercial paper, contracts, and leases, whether they are general
587 obligations of the issuing public body or are payable solely from a specified source, including
588 annual appropriations by the public body.
589 (2) "Legislative body" means, with respect to any action to be taken by a public body
590 with respect to bonds, the board, commission, council, agency, or other similar body authorized
591 by law to take legislative action on behalf of the public body, and in the case of the state, the
592 Legislature, the state treasurer, the commission created under Section 63B-1-201, and any other
593 entities the Legislature designates.
594 (3) "Public body" means the state and any public department, public agency, or other
595 public entity existing under the laws of the state, including, without limitation, any agency,
596 authority, instrumentality, or institution of the state, and any county, city, town, municipal
597 corporation, quasi-municipal corporation, state university or college, school district, special
598 service district, local district, separate legal or administrative entity created under the Interlocal
599 Cooperation Act or other joint agreement entity, community [
600 reinvestment agency, and any other political subdivision, public authority, public agency, or
601 public trust existing under the laws of the state.
602 Section 8. Section 11-32-2 is amended to read:
603 11-32-2. Definitions.
604 As used in this chapter:
605 (1) "Assignment agreement" means the agreement, security agreement, indenture, or
606 other documentation by which the county transfers the delinquent tax receivables to the
607 authority in consideration of the amounts paid by the authority under the assignment
608 agreement, as provided in this chapter.
609 (2) "Bonds" means any bonds, notes, or other evidence of indebtedness of the financing
610 authority issued under this chapter.
611 (3) "Delinquent tax receivables" means those ad valorem tangible property taxes levied
612 within any county, for any year, which remain unpaid and owing the participant members
613 within the county, as of January 15 of the following year, plus any interest and penalties
614 accruing or assessed to them.
615 (4) "Financing authority" or "authority" means a nonprofit corporation organized under
616 this chapter by a county on behalf of the participant members within the county as the
617 financing authority for the participant members solely for the purpose of financing the
618 assignment of the delinquent tax receivables of the participant members for which it was
619 created.
620 (5) "Governing body" means the council, commission, county legislative body, board
621 of education, board of trustees, or any other governing entity of a public body in which the
622 legislative powers of the public body are vested.
623 (6) "Participant members" means those public bodies, including the county, the
624 governing bodies of which approve the creation of an authority as provided in Section 11-32-3
625 and on whose behalf the authority acts.
626 (7) "Public body" means any city, town, county, school district, special service district,
627 local district, community [
628 entitled to receive ad valorem property taxes, existing under the laws of the state.
629 Section 9. Section 11-34-1 is amended to read:
630 11-34-1. Definitions.
631 As used in this chapter:
632 (1) "Bonds" means any evidence or contract of indebtedness that is issued or
633 authorized by a public body, including, without limitation, bonds, refunding bonds, advance
634 refunding bonds, bond anticipation notes, tax anticipation notes, notes, certificates of
635 indebtedness, warrants, commercial paper, contracts, and leases, whether they are general
636 obligations of the issuing public body or are payable solely from a specified source, including
637 annual appropriations by the public body.
638 (2) "Public body" means the state and any public department, public agency, or other
639 public entity existing under the laws of the state, including, without limitation, any agency,
640 authority, instrumentality, or institution of the state, and any county, city, town, municipal
641 corporation, quasi-municipal corporation, state university or college, school district, special
642 service district, local district, separate legal or administrative entity created under the Interlocal
643 Cooperation Act or other joint agreement entity, community [
644 reinvestment agency, and any other political subdivision, public authority, public agency, or
645 public trust existing under the laws of this state.
646 Section 10. Section 11-49-102 is amended to read:
647 11-49-102. Definitions.
648 (1) "Commission" means the Political Subdivisions Ethics Review Commission
649 established in Section 11-49-201.
650 (2) "Complainant" means a person who files a complaint in accordance with Section
651 11-49-501.
652 (3) "Ethics violation" means a violation of:
653 (a) Title 10, Chapter 3, Part 13, Municipal Officers' and Employees' Ethics Act;
654 (b) Title 17, Chapter 16a, County Officers and Employees Disclosure Act; or
655 (c) Title 67, Chapter 16, Utah Public Officers' and Employees' Ethics Act.
656 (4) "Local political subdivision ethics commission" means an ethics commission
657 established by a political subdivision within the political subdivision or with another political
658 subdivision by interlocal agreement in accordance with Section 11-49-103.
659 (5) "Political subdivision" means a county, municipality, school district, community
660 [
661 created by an interlocal agreement adopted under Title 11, Chapter 13, Interlocal Cooperation
662 Act, a local building authority, or any other governmental subdivision or public corporation.
663 (6) (a) "Political subdivision employee" means a person who is:
664 (i) (A) in a municipality, employed as a city manager or non-elected chief executive on
665 a full or part-time basis; or
666 (B) employed as the non-elected chief executive by a political subdivision other than a
667 municipality on a full or part-time basis; and
668 (ii) subject to:
669 (A) Title 10, Chapter 3, Part 13, Municipal Officers' and Employees' Ethics Act;
670 (B) Title 17, Chapter 16a, County Officers and Employees Disclosure Act; or
671 (C) Title 67, Chapter 16, Utah Public Officers' and Employees' Ethics Act.
672 (b) "Political subdivision employee" does not include:
673 (i) a person who is a political subdivision officer;
674 (ii) an employee of a state entity; or
675 (iii) a legislative employee as defined in Section 67-16-3.
676 (7) "Political subdivision governing body" means:
677 (a) for a county, the county legislative body as defined in Section 68-3-12.5;
678 (b) for a municipality, the council of the city or town;
679 (c) for a school district, the local board of education described in Section 53A-3-101;
680 (d) for a community [
681 described in Section 17C-1-203;
682 (e) for a local district, the board of trustees described in Section 17B-1-301;
683 (f) for a special service district:
684 (i) the legislative body of the county, city, or town that established the special service
685 district, if no administrative control board has been appointed under Section 17D-1-301; or
686 (ii) the administrative control board of the special service district, if an administrative
687 control board has been appointed under Section 17D-1-301;
688 (g) for an entity created by an interlocal agreement, the governing body of an interlocal
689 entity, as defined in Section 11-13-103;
690 (h) for a local building authority, the governing body, as defined in Section 17D-2-102,
691 that creates the local building authority; or
692 (i) for any other governmental subdivision or public corporation, the board or other
693 body authorized to make executive and management decisions for the subdivision or public
694 corporation.
695 (8) (a) "Political subdivision officer" means a person elected in a political subdivision
696 who is subject to:
697 (i) Title 10, Chapter 3, Part 13, Municipal Officers' and Employees' Ethics Act;
698 (ii) Title 17, Chapter 16a, County Officers and Employees Disclosure Act; or
699 (iii) Title 67, Chapter 16, Utah Public Officers' and Employees' Ethics Act.
700 (b) "Political subdivision officer" does not include:
701 (i) a person elected or appointed to a state entity;
702 (ii) the governor;
703 (iii) the lieutenant governor;
704 (iv) a member or member-elect of either house of the Legislature; or
705 (v) a member of Utah's congressional delegation.
706 (9) "Respondent" means a person who files a response in accordance with Section
707 11-49-604.
708 Section 11. Section 11-50-102 is amended to read:
709 11-50-102. Definitions.
710 As used in this chapter:
711 (1) "Annual financial report" means a comprehensive annual financial report or similar
712 financial report required by Section 51-2a-201.
713 (2) "Chief administrative officer" means the chief administrative officer designated in
714 accordance with Section 11-50-202.
715 (3) "Chief financial officer" means the chief financial officer designated in accordance
716 with Section 11-50-202.
717 (4) "Governing body" means:
718 (a) for a county, city, or town, the legislative body of the county, city, or town;
719 (b) for a local district, the board of trustees of the local district;
720 (c) for a school district, the local board of education; or
721 (d) for a special service district under Title 17D, Chapter 1, Special Service District
722 Act:
723 (i) the governing body of the county or municipality that created the special service
724 district, if no administrative control board has been established under Section 17D-1-301; or
725 (ii) the administrative control board, if one has been established under Section
726 17D-1-301.
727 (5) (a) "Political subdivision" means any county, city, town, school district, community
728 [
729 district, special service district, an entity created by an interlocal agreement adopted under Title
730 11, Chapter 13, Interlocal Cooperation Act, or other governmental subdivision or public
731 corporation.
732 (b) Notwithstanding Subsection (5)(a), "political subdivision" does not mean a project
733 entity, as defined in Section 11-13-103.
734 Section 12. Section 11-52-102 is amended to read:
735 11-52-102. Definitions.
736 As used in this chapter:
737 (1) "Federal receipts" means the federal financial assistance, as defined in 31 U.S.C.
738 Sec. 7501, that is reported as part of a single audit.
739 (2) "Political subdivision" means:
740 (a) a county, as defined in Section 17-50-101;
741 (b) a municipality, as defined in Section 10-1-104;
742 (c) a local district, as defined in Section 17B-1-102;
743 (d) a special service district, as defined in Section 17D-1-102;
744 (e) an interlocal entity, as defined in Section 11-13-103;
745 (f) a community [
746 17C, Limited Purpose Local Government Entities - Community [
747
748 (g) a local building authority, as defined in Section 17D-2-102; or
749 (h) a conservation district, as defined in Section 17D-3-102.
750 (3) "Single audit" has the same meaning as defined in 31 U.S.C. Sec. 7501.
751 Section 13. Section 14-1-18 is amended to read:
752 14-1-18. Definitions -- Application of Procurement Code to payment and
753 performance bonds.
754 (1) (a) For purposes of this chapter, "political subdivision" means any county, city,
755 town, school district, local district, special service district, community [
756
757 public agency of any political subdivision, and, to the extent provided by law, any other entity
758 which expends public funds for construction.
759 (b) For purposes of applying Section 63G-6a-1103 to a political subdivision, "state"
760 includes "political subdivision."
761 (2) Notwithstanding any provision of Title 63G, Chapter 6a, Utah Procurement Code,
762 to the contrary, Section 63G-6a-1103 applies to all contracts for the construction, alteration, or
763 repair of any public building or public work of the state or a political subdivision of the state.
764 Section 14. Section 15-7-2 is amended to read:
765 15-7-2. Definitions.
766 As used in this chapter:
767 (1) "Authorized officer" means any individual required or permitted by any law or by
768 the issuing public entity to execute on behalf of the public entity, a certificated registered
769 public obligation or a writing relating to an uncertificated registered public obligation.
770 (2) "Certificated registered public obligation" means a registered public obligation
771 which is represented by an instrument.
772 (3) "Code" means the Internal Revenue Code of 1954.
773 (4) "Facsimile seal" means the reproduction by engraving, imprinting, stamping, or
774 other means of the seal of the issuer, official, or official body.
775 (5) "Facsimile signature" means the reproduction by engraving, imprinting, stamping,
776 or other means of a manual signature.
777 (6) "Financial intermediary" means a bank, broker, clearing corporation or other
778 person, or the nominee of any of them, which in the ordinary course of its business maintains
779 registered public obligation accounts for its customers.
780 (7) "Issuer" means a public entity which issues an obligation.
781 (8) "Obligation" means an agreement by a public entity to pay principal and any
782 interest on the obligation, whether in the form of a contract to repay borrowed money, a lease,
783 an installment purchase agreement, or otherwise, and includes a share, participation, or other
784 interest in any such agreement.
785 [
786 empowered to provide for the original issuance of an obligation of the issuer, by defining the
787 obligation and its terms, conditions, and other incidents, or to perform duties with respect to a
788 registered public obligation and any successor of such person or group of persons.
789 [
790 contract, or other authorized means by which the issuer provides for issuance of a registered
791 public obligation.
792 (11) "Public entity" means any entity, department, or agency which is empowered
793 under the laws of one or more states, territories, possessions of the United States or the District
794 of Columbia, including this state, to issue obligations any interest with respect to which may,
795 under any provision of law, be provided an exemption from the income tax referred to in the
796 Code. The term "public entity" includes, without limitation, this state, an entity deriving
797 powers from and acting pursuant to a state constitution or legislative act, a county, city, town, a
798 municipal corporation, a quasi-municipal corporation, a state university or college, a school
799 district, a special service district, a local district, a separate legal or administrative entity
800 created under the Interlocal Cooperation Act or other joint agreement entity, a community
801 [
802 authority or public agency, a public trust, a nonprofit corporation, or other organizations.
803 (12) "Registered public obligation" means an obligation issued by a public entity which
804 is issued pursuant to a system of registration.
805 (13) "System of registration" and its variants means a plan that provides:
806 (a) with respect to a certificated registered public obligation, that:
807 (i) the certificated registered public obligation specifies a person entitled to the
808 registered public obligation and the rights it represents; and
809 (ii) transfer of the certificated registered public obligation and the rights it represents
810 may be registered upon books maintained for that purpose by or on behalf of the issuer; and
811 (b) with respect to an uncertificated registered public obligation, that:
812 (i) books maintained by or on behalf of the issuer for the purpose of registration of the
813 transfer of a registered public obligation specify a person entitled to the registered public
814 obligation and the rights evidenced by it; and
815 (ii) transfer of the uncertificated registered public obligation and the rights evidenced
816 by it be registered upon such books.
817 (14) "Uncertificated registered public obligation" means a registered public obligation
818 which is not represented by an instrument.
819 Section 15. Section 17C-1-101 is amended to read:
820
821
822
823
824 17C-1-101. Title.
825 (1) This title is known as the "Limited Purpose Local Government Entities -
826 Community [
827 (2) This chapter is known as "Agency Operations."
828 (3) This part is known as "General Provisions."
829 Section 16. Section 17C-1-102 is amended to read:
830 17C-1-102. Definitions.
831 As used in this title:
832 (1) "Active project area" means a project area that has not been dissolved in accordance
833 with Section 17C-1-702.
834 [
835 100%, that an agency is authorized to receive :
836 [
837
838 [
839
840 (a) for a pre-July 1, 1993, project area plan, under Section 17C-1-403, excluding tax
841 increment under Subsection 17C-1-403(3);
842 (b) for a post-June 30, 1993, project area plan, under Section 17C-1-404, excluding tax
843 increment under Section 17C-1-406;
844 (c) under a project area budget approved by a taxing entity committee; or
845 (d) under an interlocal agreement that authorizes the agency to receive a taxing entity's
846 tax increment.
847 [
848
849 resolution of the agency.
850 [
851 means a separate body corporate and politic, created under Section [
852 or as a redevelopment agency or community development and renewal agency under previous
853 law[
854 (a) that is a political subdivision of the state[
855 (b) that is created to undertake or promote [
856
857 in this title[
858 (c) whose geographic boundaries are coterminous with:
859 [
860 [
861 [
862 (5) "Agency funds" means money that an agency collects or receives for the purposes
863 of agency operations or implementing a project area plan, including:
864 (a) project area funds;
865 (b) income, proceeds, revenue, or property derived from or held in connection with the
866 agency's undertaking and implementation of project area development; or
867 (c) a contribution, loan, grant, or other financial assistance from any public or private
868 source.
869 [
870 [
871 C.F.R. Sec. 5.609, as amended or as superseded by replacement regulations.
872 [
873 in Section 59-2-102.
874 [
875 provisions of this title, a property's taxable value as shown upon the assessment roll last
876 equalized during the base year.
877 [
878
879
880
881 [
882 [
883 [
884
885 [
886
887 [
888 [
889 [
890
891 [
892 [
893
894 [
895
896 [
897
898 (9) "Base year" means, except as provided in Subsection 17C-1-402(4)(c), the year
899 during which the assessment roll is last equalized:
900 (a) for a pre-July 1, 1993, urban renewal or economic development project area plan,
901 before the project area plan's effective date;
902 (b) for a post-June 30, 1993, urban renewal or economic development project area
903 plan, or a community reinvestment project area plan that is subject to a taxing entity
904 committee:
905 (i) before the date on which the taxing entity committee approves the project area
906 budget; or
907 (ii) if taxing entity committee approval is not required for the project area budget,
908 before the date on which the community legislative body adopts the project area plan;
909 (c) for a project on an inactive airport site, after the later of:
910 (i) the date on which the inactive airport site is sold for remediation and development;
911 or
912 (ii) the date on which the airport that operated on the inactive airport site ceased
913 operations; or
914 (d) for a community development project area plan or a community reinvestment
915 project area plan that is subject to an interlocal agreement, as described in the interlocal
916 agreement.
917 [
918 minimum basic levy under Section 59-2-902.
919 [
920 requirements [
921 Section 17C-5-405 for a community reinvestment project area.
922 [
923 within a proposed:
924 (a) urban renewal project area under Subsection 17C-2-102(1)(a)(i)(C) and Section
925 17C-2-302; or [
926
927 (b) community reinvestment project area under Section 17C-5-405.
928 [
929
930 for an urban renewal project area or Section 17C-5-403 for a community reinvestment project
931 area.
932 [
933 Section 17C-1-203.
934 [
935 area budget required under Subsection 17C-2-201(2)(d) for an urban renewal project area
936 budget [
937 Subsection 17C-5-302(2)(e) for a community reinvestment project area budget.
938 [
939 Defense Base Closure and Realignment Commission has voted to close or realign when that
940 action has been sustained by the president of the United States and Congress.
941 [
942 values from all [
943 military installation or inactive industrial site, within the agency's boundaries under [
944 project area plans and [
945 new [
946 [
947 [
948
949 (19) "Community development project area plan" means a project area plan adopted
950 under Chapter 4, Part 1, Community Development Project Area Plan.
951 (20) "Community legislative body" means the legislative body of the community that
952 created the agency.
953 (21) "Community reinvestment project area plan" means a project area plan adopted
954 under Chapter 5, Part 1, Community Reinvestment Project Area Plan.
955 [
956 county in which [
957 [
958
959 [
960
961 [
962
963
964 (23) "Economic development project area plan" means a project area plan adopted
965 under Chapter 3, Part 1, Economic Development Project Area Plan.
966 [
967 (a) for a [
968 within the [
969 units to the percentage of all housing units within the [
970 is located that are publicly subsidized income targeted housing units; or
971 (b) for the unincorporated part of a county, comparing the percentage of all housing
972 units within the unincorporated county that are publicly subsidized income targeted housing
973 units to the percentage of all housing units within the whole county that are publicly subsidized
974 income targeted housing units.
975 [
976 [
977 C.F.R. Section 5.403, as amended or as superseded by replacement regulations.
978 [
979 forestry use.
980 [
981 hazardous substance, hazardous material, hazardous waste, toxic waste, pollutant, contaminant,
982 or toxic substance, or identified as hazardous to human health or the environment, under state
983 or federal law or regulation.
984 [
985
986 (28) "Housing allocation" means tax increment allocated for housing under Section
987 17C-2-203, 17C-3-202, or 17C-5-307 for the purposes described in Section 17C-1-412.
988 (29) "Housing fund" means a fund created by an agency for purposes described in
989 Section 17C-1-411 or 17C-1-412 that is comprised of:
990 (a) project area funds allocated for the purposes described in Section 17C-1-411; or
991 (b) an agency's housing allocation.
992 [
993 (i) consists of at least 100 acres;
994 (ii) is occupied by an airport:
995 (A) (I) that is no longer in operation as an airport; or
996 (II) (Aa) that is scheduled to be decommissioned; and
997 (Bb) for which a replacement commercial service airport is under construction; and
998 (B) that is owned or was formerly owned and operated by a public entity; and
999 (iii) requires remediation because:
1000 (A) of the presence of hazardous waste or solid waste; or
1001 (B) the site lacks sufficient public infrastructure and facilities, including public roads,
1002 electric service, water system, and sewer system, needed to support development of the site.
1003 (b) "Inactive airport site" includes a perimeter of up to 2,500 feet around the land
1004 described in Subsection [
1005 [
1006 (i) consists of at least 1,000 acres;
1007 (ii) is occupied by an inactive or abandoned factory, smelter, or other heavy industrial
1008 facility; and
1009 (iii) requires remediation because of the presence of hazardous waste or solid waste.
1010 (b) "Inactive industrial site" includes a perimeter of up to 1,500 feet around the land
1011 described in Subsection [
1012 [
1013 by a family whose annual income is at or below 80% of the median annual income for a family
1014 within the county in which the housing is located.
1015 [
1016 value of the property located within [
1017 is collected by a number that represents the [
1018 project area that is paid to the agency.
1019 [
1020 established under Title 35A, Chapter 8, Part 5, Olene Walker Housing Loan Fund.
1021 [
1022 operated by a [
1023 primary [
1024 (i) a fire station;
1025 (ii) a police station;
1026 (iii) a city hall; or
1027 (iv) a court or other judicial building.
1028 (b) "[
1029 purpose of which is cultural or recreational in nature.
1030 [
1031 base taxable value.
1032 [
1033 project area located within a federal military installation ordered closed by the federal Defense
1034 Base Realignment and Closure Commission.
1035 (38) "Municipality" means a city, town, or metro township as defined in Section
1036 10-2a-403.
1037 (39) "Participant" means one or more persons that enter into a participation agreement
1038 with an agency.
1039 (40) "Participation agreement" means a written agreement between a person and an
1040 agency that:
1041 (a) includes a description of:
1042 (i) the project area development that the person will undertake;
1043 (ii) the amount of project area funds the person may receive; and
1044 (iii) the terms and conditions under which the person may receive project area funds;
1045 and
1046 (b) is approved by resolution of the board.
1047 [
1048 plan required under Subsection 17C-2-102(1)(a)(vi) for an urban renewal project area plan,
1049 Subsection 17C-3-102(1)(d) for an economic development project area plan, [
1050 17C-4-102(1)(d) for a community development project area plan, or Subsection
1051 17C-5-104(3)(e) for a community reinvestment project area plan.
1052 [
1053 on or after July 1, 1993, and before May 10, 2016, whether or not amended subsequent to [
1054 the project area plan's adoption.
1055 [
1056 before July 1, 1993, whether or not amended subsequent to [
1057 adoption.
1058 [
1059 (a) not owned by [
1060 entity[
1061 (b) not dedicated to public use.
1062 [
1063
1064
1065
1066 in the project area plan takes place or is proposed to take place.
1067 [
1068 revenues and expenses and other fiscal matters pertaining to a [
1069
1070 (a) for an urban renewal project area, Section 17C-2-202;
1071 (b) for an economic development project area, Section 17C-3-202;
1072 (c) for a community development project area, Section 17C-4-204; or
1073 (d) for a community reinvestment project area, Section 17C-5-302. [
1074 [
1075 [
1076 [
1077 [
1078
1079
1080
1081 [
1082
1083 [
1084
1085 [
1086
1087 [
1088
1089 [
1090
1091 [
1092
1093 [
1094
1095 (47) "Project area development" means activity within a project area that, as
1096 determined by the board, encourages, promotes, or provides development or redevelopment for
1097 the purpose of implementing a project area plan, including:
1098 (a) promoting, creating, or retaining public or private jobs within the state or a
1099 community;
1100 (b) providing office, manufacturing, warehousing, distribution, parking, or other
1101 facilities or improvements;
1102 (c) planning, designing, demolishing, clearing, constructing, rehabilitating, or
1103 remediating environmental issues;
1104 (d) providing residential, commercial, industrial, public, or other structures or spaces,
1105 including recreational and other facilities incidental or appurtenant to the structures or spaces;
1106 (e) altering, improving, modernizing, demolishing, reconstructing, or rehabilitating
1107 existing structures;
1108 (f) providing open space, including streets or other public grounds or space around
1109 buildings;
1110 (g) providing public or private buildings, infrastructure, structures, or improvements;
1111 (h) relocating a business;
1112 (i) improving public or private recreation areas or other public grounds;
1113 (j) eliminating blight or the causes of blight;
1114 (k) redevelopment as defined under the law in effect before May 1, 2006; or
1115 (l) any activity described in Subsections (47)(a) through (k) outside of a project area
1116 that the board determines to be a benefit to the project area.
1117 (48) "Project area funds" means tax increment or sales and use tax revenue that an
1118 agency receives under a project area budget adopted by a taxing entity committee or an
1119 interlocal agreement.
1120 (49) "Project area funds collection period" means the period of time that:
1121 (a) begins the day on which the first payment of project area funds is distributed to an
1122 agency under a project area budget adopted by a taxing entity committee or an interlocal
1123 agreement; and
1124 (b) ends the day on which the last payment of project area funds is distributed to an
1125 agency under a project area budget adopted by a taxing entity committee or an interlocal
1126 agreement.
1127 [
1128
1129
1130 renewal project area plan, an economic development project area plan, a community
1131 development project area plan, or a community reinvestment project area plan that, after [
1132 the project area plan's effective date, guides and controls the [
1133
1134 development.
1135 [
1136
1137 basis on tangible or intangible personal or real property.
1138 (b) "Property tax" includes a privilege tax imposed under Title 59, Chapter 4, Privilege
1139 Tax.
1140 [
1141 (a) the United States, including an agency of the United States;
1142 [
1143 [
1144 municipality, school district, local district, special service district, or interlocal cooperation
1145 entity.
1146 [
1147 storm drainage, electrical, [
1148 lines, streets, roads, curb, gutter, sidewalk, walkways, parking facilities, public transportation
1149 facilities, [
1150 to be publicly owned or publicly maintained or operated.
1151 [
1152
1153
1154
1155
1156 the records of the county in which the property is located, to whom the property's tax notice is
1157 sent.
1158 (55) "Sales and use tax revenue" means revenue that is:
1159 (a) generated from a tax imposed under Title 59, Chapter 12, Sales and Use Tax Act;
1160 and
1161 (b) distributed to a taxing entity in accordance with Sections 59-12-204 and 59-12-205.
1162 [
1163 (a) means an area included in the National Priorities List under the Comprehensive
1164 Environmental Response, Compensation, and Liability Act of 1980, 42 U.S.C. Sec. 9605; and
1165 (b) includes an area formerly included in the National Priorities List, as described in
1166 Subsection [
1167 the waste that caused the area to be included in the National Priorities List.
1168 [
1169 survey area resolution [
1170 project areas within the survey area are feasible.
1171 [
1172 board under Subsection [
1173 survey area.
1174 [
1175
1176 (a) the taxable value of all real property a county assessor assesses in accordance with
1177 Title 59, Chapter 2, Part 3, County Assessment, for the current year;
1178 (b) the taxable value of all real and personal property the commission assesses in
1179 accordance with Title 59, Chapter 2, Part 2, Assessment of Property, for the current year; and
1180 (c) the year end taxable value of all personal property a county assessor assesses in
1181 accordance with Title 59, Chapter 2, Part 3, County Assessment, contained on the prior year's
1182 tax rolls of the taxing entity.
1183 [
1184 (60) (a) "Tax increment" means the difference between:
1185 (i) the amount of property tax [
1186 taxing [
1187 the area from which tax increment is to be collected[
1188 the property; and
1189 [
1190
1191
1192
1193 (ii) the amount of property tax [
1194 same area using the base taxable value of the property.
1195 (b) "Tax increment" does not include taxes levied and collected under Section
1196 59-2-1602 on or after January 1, 1994, upon the taxable property in the project area unless:
1197 (i) the project area plan was adopted before May 4, 1993, whether or not the project
1198 area plan was subsequently amended; and
1199 (ii) the taxes were pledged to support bond indebtedness or other contractual
1200 obligations of the agency.
1201 [
1202 (a) levies a tax on [
1203 project area; or
1204 (b) imposes a sales and use tax under Title 59, Chapter 12, Sales and Use Tax Act.
1205 [
1206 taxing entities, created [
1207 [
1208 [
1209
1210 [
1211
1212 [
1213
1214 [
1215
1216 [
1217
1218 [
1219
1220 [
1221
1222 [
1223
1224 (64) "Urban renewal project area plan" means a project area plan adopted under
1225 Chapter 2, Part 1, Urban Renewal Project Area Plan.
1226 Section 17. Section 17C-1-102.5 is enacted to read:
1227 17C-1-102.5. Project area created on or after May 10, 2016.
1228 Beginning on May 10, 2016, an agency:
1229 (1) may create a community reinvestment project area under Chapter 5, Community
1230 Reinvestment;
1231 (2) except as provided in Subsection (3), may not create:
1232 (a) an urban renewal project area under Chapter 2, Urban Renewal;
1233 (b) an economic development project area under Chapter 3, Economic Development;
1234 or
1235 (c) a community development project area under Chapter 4, Community Development;
1236 and
1237 (3) may create an urban renewal project area, an economic development project area,
1238 or a community development project area if:
1239 (a) before April 1, 2016, the agency adopts a resolution in accordance with:
1240 (i) Section 17C-2-101.5 for an urban renewal project area;
1241 (ii) Section 17C-3-101.5 for an economic development project area; or
1242 (iii) Section 17C-4-101.5 for a community development project area; and
1243 (b) the urban renewal project area, economic development project area, or community
1244 development project area is effective before September 1, 2016.
1245 Section 18. Section 17C-1-103 is amended to read:
1246 17C-1-103. Limitations on applicability of title -- Amendment of previously
1247 adopted project area plan.
1248 (1) [
1249 to:
1250 (a) impose a requirement or obligation on an agency, with respect to a project area plan
1251 adopted or an agency action taken, that was not imposed by the law in effect at the time the
1252 project area plan was adopted or the action taken;
1253 (b) prohibit an agency from taking an action that:
1254 (i) was allowed by the law in effect immediately before an applicable amendment to
1255 this title;
1256 (ii) is permitted or required under the project area plan adopted before the amendment;
1257 and
1258 (iii) is not explicitly prohibited under this title;
1259 (c) revive any right to challenge any action of the agency that had already expired; or
1260 (d) require a project area plan to contain a provision that was not required by the law in
1261 effect at the time the project area plan was adopted.
1262 (2) (a) A project area plan adopted before an amendment to this title becomes effective
1263 may be amended as provided in this title.
1264 (b) Unless explicitly prohibited by this title, an amendment under Subsection (2)(a)
1265 may include a provision that is allowed under this title but that was not required or allowed by
1266 the law in effect before the applicable amendment.
1267 Section 19. Section 17C-1-201.1 is enacted to read:
1268
1269 17C-1-201.1. Title.
1270 This part is known as "Agency Creation, Powers, and Board."
1271 Section 20. Section 17C-1-201.5, which is renumbered from Section 17C-1-201 is
1272 renumbered and amended to read:
1273 [
1274 (1) A community [
1275
1276 ordinance, create a community reinvestment agency.
1277 (2) (a) The community legislative body shall:
1278 (i) after adopting an ordinance under Subsection (1), file with the lieutenant governor a
1279 copy of a notice, subject to Subsection (2)(b), of an impending boundary action, as defined in
1280 Section 67-1a-6.5, that meets the requirements of Subsection 67-1a-6.5(3); and
1281 (ii) upon the lieutenant governor's issuance of a certificate of creation under Section
1282 67-1a-6.5, submit to the recorder of the county in which the agency is located:
1283 (A) the original notice of an impending boundary action;
1284 (B) the original certificate of creation; and
1285 (C) a certified copy of the ordinance approving the creation of the community
1286 [
1287 (b) The notice required under Subsection (2)(a)(i) shall state that the agency's
1288 boundaries are, and shall always be, coterminous with the boundaries of the community that
1289 created the agency.
1290 (c) Upon the lieutenant governor's issuance of the certificate of creation under Section
1291 67-1a-6.5, the agency is created and incorporated.
1292 (d) Until the documents listed in Subsection (2)(a)(ii) are recorded in the office of the
1293 recorder of the county in which the [
1294 spend [
1295 (3) (a) An agency may [
1296
1297 (i) adopting a resolution approving a name change; and
1298 (ii) filing with the lieutenant governor a copy of a notice of an impending name
1299 change, as defined in Section 67-1a-6.7, that meets the requirements of Subsection
1300 67-1a-6.7(3).
1301 (b) (i) Upon the lieutenant governor's issuance of a certificate of name change under
1302 Section 67-1a-6.7, the agency shall file with the recorder of the county in which the agency is
1303 located:
1304 (A) the original notice of an impending name change;
1305 (B) the original certificate of name change; and
1306 (C) a certified copy of the resolution approving a name change.
1307 (ii) Until the documents listed in Subsection (3)(b)(i) are recorded in the office of the
1308 county recorder, the agency may not operate under the new name.
1309 Section 21. Section 17C-1-202 is amended to read:
1310 17C-1-202. Agency powers.
1311 (1) [
1312 (a) sue and be sued;
1313 (b) enter into contracts generally;
1314 (c) buy, obtain an option upon, or otherwise acquire any interest in real or personal
1315 property;
1316 (d) sell, convey, grant, [
1317 or personal property;
1318 (e) enter into a lease agreement on real or personal property, either as lessee or lessor;
1319 (f) provide for [
1320 development as provided in this title;
1321 (g) receive [
1322 (h) if disposing of or leasing land, retain controls or establish restrictions and
1323 covenants running with the land consistent with the project area plan;
1324 (i) accept financial or other assistance from any public or private source for the
1325 agency's activities, powers, and duties, and expend any funds [
1326
1327 (j) borrow money or accept financial or other assistance from [
1328 a public entity, or any other source for any of the purposes of this title and comply with any
1329 conditions of [
1330 (k) issue bonds to finance the undertaking of any [
1331
1332 purposes, including:
1333 (i) reimbursing an advance made by the agency or by a public entity [
1334
1335 (ii) refunding bonds to pay or retire bonds previously issued by the agency; and
1336 (iii) refunding bonds to pay or retire bonds previously issued by the community that
1337 created the agency for expenses associated with [
1338
1339 (l) pay an impact fee, exaction, or other fee imposed by a community in connection
1340 with land development; or
1341 [
1342 in this title.
1343 (2) The establishment of controls or restrictions and covenants under Subsection (1)(h)
1344 is a public purpose.
1345 Section 22. Section 17C-1-203 is amended to read:
1346 17C-1-203. Agency board -- Quorum.
1347 (1) The governing body of an agency is a board consisting of the current members of
1348 the community legislative body [
1349 (2) A majority of board members constitutes a quorum for the transaction of agency
1350 business.
1351 (3) [
1352 official board action without the concurrence of at least a majority of the board members
1353 present at a meeting at which a quorum is present.
1354 (4) (a) The mayor or the mayor's designee of a municipality operating under a
1355 council-mayor form of government, as defined in Section 10-3b-102:
1356 [
1357 [
1358 (b) The county executive or the county executive's designee of a county operating
1359 under a county executive-council form of government, as described in Section 17-52-504:
1360 (i) serves as the executive director of an agency created by the county; and
1361 (ii) exercises the agency's executive powers.
1362 Section 23. Section 17C-1-204 is amended to read:
1363 17C-1-204. Project area development by an adjoining agency -- Requirements.
1364 [
1365
1366
1367
1368
1369 [
1370
1371
1372
1373 (1) (a) A community that has not created an agency may enter into an interlocal
1374 agreement with an agency located in the same or an abutting county that authorizes the agency
1375 to exercise all the powers granted to an agency under this title within the community.
1376 (b) The agency and the community shall adopt an interlocal agreement described in
1377 Subsection (1)(a) by resolution.
1378 (2) If an agency and a community enter into an interlocal agreement under Subsection
1379 (1):
1380 (a) the [
1381 community were within [
1382 (b) the board [
1383 respect to [
1384 [
1385 (c) the [
1386 as if [
1387 boundaries[
1388 (d) the community legislative body shall adopt, by ordinance, each project area plan
1389 within the community approved by the agency.
1390 [
1391
1392
1393 (3) If an agency's project area abuts another agency's project area, the agencies may
1394 coordinate with each other in order to assist and cooperate in the planning, undertaking,
1395 construction, or operation of project area development located within each agency's project
1396 area.
1397 (4) (a) As used in this Subsection (4):
1398 (i) "County agency" means an agency that [
1399 (ii) "Industrial property" means private real property:
1400 (A) over half of which is located within the boundary of a town, as defined in Section
1401 10-1-104; and
1402 (B) comprises some or all of an inactive industrial site.
1403 (iii) "Perimeter portion" means the portion of an inactive industrial site that is:
1404 (A) part of the inactive industrial site because [
1405 described in [
1406 (B) located within the boundary of a city, as defined in Section 10-1-104.
1407 (b) (i) Subject to Subsection (4)(b)(ii), a county agency may undertake [
1408
1409 record property owner of the industrial property submits a written request to the county agency
1410 to do so.
1411 (ii) A county agency may not include a perimeter portion within a project area without
1412 the approval of the city in which the perimeter portion is located.
1413 (c) If a county agency undertakes [
1414
1415 (i) the county agency may act in all respects as if the project area that includes the
1416 industrial property were within the county agency's boundary;
1417 (ii) the board of the county agency has each right, power, and privilege with respect to
1418 the project area as if the project area were within the county agency's boundary; and
1419 (iii) the county agency may be paid [
1420 extent as if the project area were within the county agency's boundary.
1421 (d) A project area plan for a project on industrial property that is approved by the
1422 county agency shall be adopted by ordinance of the legislative body of the county in which the
1423 project area is located.
1424 Section 24. Section 17C-1-205 is amended to read:
1425 17C-1-205. Transfer of project area from one community to another.
1426 (1) [
1427 (a) "New agency" means the agency created by the new community.
1428 (b) "New community" means the community in which the relocated project area is
1429 located after the change in community boundaries takes place.
1430 (c) "Original agency" means the agency created by the original community.
1431 (d) "Original community" means the community that adopted the project area plan that
1432 created the project area that has been relocated.
1433 (e) "Relocated" means that a project area under a project area plan adopted by the
1434 original community has ceased to be located within that community and has become part of a
1435 new community because of a change in community boundaries through:
1436 (i) a county or municipal annexation;
1437 (ii) the creation of a new county;
1438 (iii) a municipal incorporation, consolidation, dissolution, or boundary adjustment; or
1439 (iv) any other action resulting in a change in community boundaries.
1440 (2) [
1441
1442 the original community until[
1443
1444 interlocal agreement, adopted by resolution of the original agency's and the new agency's board,
1445 that authorizes the original agency to transfer or assign to the new agency the original agency's
1446 real property, rights, indebtedness, obligations, tax increment, [
1447 liabilities [
1448 [
1449
1450 [
1451
1452 Section 25. Section 17C-1-207 is amended to read:
1453 17C-1-207. Public entities may assist with project area development.
1454 (1) In order to assist and cooperate in the planning, undertaking, construction, or
1455 operation of [
1456 within [
1457 (a) (i) provide or cause to be furnished:
1458 (A) parks, playgrounds, or other recreational facilities;
1459 (B) community, educational, water, sewer, or drainage facilities; or
1460 (C) any other works which the public entity is otherwise empowered to undertake;
1461 (ii) provide, furnish, dedicate, close, vacate, pave, install, grade, regrade, plan, or
1462 replan streets, roads, roadways, alleys, sidewalks, or other places;
1463 (iii) in any part of the project area:
1464 (A) (I) plan or replan any property within the project area;
1465 (II) plat or replat any property within the project area;
1466 (III) vacate a plat;
1467 (IV) amend a plat; or
1468 (V) zone or rezone any property within the project area; and
1469 (B) make any legal exceptions from building regulations and ordinances;
1470 (iv) purchase or legally invest in any of the bonds of an agency and exercise all of the
1471 rights of any holder of the bonds;
1472 (v) enter into an agreement with another public entity concerning action to be taken
1473 pursuant to any of the powers granted in this title;
1474 (vi) do [
1475 [
1476 project area development;
1477 (vii) in connection with the project area plan, become obligated to the extent
1478 authorized and funds have been made available to make required improvements or construct
1479 required structures; and
1480 (viii) lend, grant, or contribute funds to an agency for [
1481
1482 project area development, including assigning revenue or taxes in support of an agency bond or
1483 obligation; and
1484 (b) 15 days after posting public notice:
1485 (i) purchase or otherwise acquire property or lease property from [
1486 (ii) sell, grant, convey, or otherwise dispose of the public entity's property or lease the
1487 public entity's property to [
1488 (2) Notwithstanding any law to the contrary, an agreement under Subsection (1)(a)(v)
1489 may extend over any period.
1490 (3) A grant or contribution of funds from a public entity to an agency, or from an
1491 agency under a project area plan or project area budget, is not subject to the requirements of
1492 Section 10-8-2.
1493 Section 26. Section 17C-1-208 is amended to read:
1494 17C-1-208. Agency funds.
1495 (1) Agency funds shall be accounted for separately from the funds of the community
1496 that created the agency.
1497 (2) An agency may accumulate retained earnings or fund balances, as appropriate, in
1498 any fund.
1499 Section 27. Section 17C-1-209 is enacted to read:
1500 17C-1-209. Agency records.
1501 An agency shall maintain the agency's minutes, resolutions, and other records separate
1502 from those of the community that created the agency.
1503 Section 28. Section 17C-1-301.1 is enacted to read:
1504 17C-1-301.1. Title.
1505 This part is known as "Agency Property."
1506 Section 29. Section 17C-1-301.5, which is renumbered from Section 17C-1-301 is
1507 renumbered and amended to read:
1508
1509 [
1510 Exception.
1511 (1) Agency property acquired or held for purposes of this title is [
1512 property used for essential public and governmental purposes and, subject to Subsection (2), is
1513 exempt from [
1514 (2) The exemption in Subsection (1) does not apply to property that the agency leases
1515 to a lessee [
1516 property.
1517 Section 30. Section 17C-1-302 is amended to read:
1518 17C-1-302. Agency property exempt from levy and execution sale -- Judgment
1519 against community or agency.
1520 (1) (a) (i) All agency property, including funds the agency owns or holds for purposes
1521 of this title, is exempt from levy and execution sale, and no execution or judicial process may
1522 issue against [
1523 (ii) A judgment against an agency may not be a charge or lien upon agency property.
1524 (b) Subsection (1)(a) does not apply to or limit the right of [
1525 pursue any [
1526 [
1527 (2) A judgment against the community that created the agency may not be a charge or
1528 lien upon agency property.
1529 (3) A judgment against an agency may not be a charge or lien upon property of the
1530 community that created the agency.
1531 Section 31. Section 17C-1-401.1 is enacted to read:
1532
1533 17C-1-401.1. Title.
1534 This part is known as "Project Area Funds."
1535 Section 32. Section 17C-1-401.5, which is renumbered from Section 17C-1-401 is
1536 renumbered and amended to read:
1537 [
1538 Distribution of project area funds.
1539 (1) An agency may receive and use [
1540
1541 (2) (a) A county that collects property tax on property located within a project area
1542 shall, in accordance with Section 59-12-1365, distribute to an agency any tax increment that the
1543 agency is authorized to receive.
1544 (b) Tax increment distributed to an agency in accordance with Subsection (2)(a) is not
1545 revenue of the taxing entity.
1546 [
1547
1548 be measured:
1549 (i) for a pre-July 1, 1993, project area plan, from the first tax year regarding which the
1550 agency accepts tax increment from the project area;
1551 (ii) for a post-June 30, 1993, urban renewal or economic development project area
1552 plan:
1553 (A) with respect to tax increment, from the first tax year for which the agency receives
1554 tax increment under the project area budget; or
1555 (B) with respect to sales and use tax revenue, as indicated in the interlocal agreement
1556 between the agency and the taxing entity that [
1557
1558 (iii) for a community development project area plan, as indicated in the resolution or
1559 interlocal agreement of a taxing entity that [
1560
1561 (iv) for a community reinvestment project area plan that is subject to a taxing entity
1562 committee:
1563 (A) with respect to tax increment, from the first tax year for which the agency receives
1564 tax increment under the project area budget; or
1565 (B) with respect to sales and use tax revenue, in accordance with the interlocal
1566 agreement between the agency and the taxing entity that authorizes the agency to receive the
1567 taxing entity's sales and use tax revenue; or
1568 (v) for a community reinvestment project area plan that is subject to an interlocal
1569 agreement, in accordance with the interlocal agreement between the agency and the taxing
1570 entity that authorizes the agency to receive the taxing entity's project area funds.
1571 (b) Unless otherwise provided in a project area budget that is approved by a taxing
1572 entity committee, or in an interlocal agreement [
1573 increment may not be paid to an agency for a tax year [
1574 (i) for an urban renewal [
1575 plan, or a community reinvestment project area plan that is subject to a taxing entity
1576 committee, the effective date of the project area plan; and
1577 (ii) for a community development project area plan or a community reinvestment
1578 project area plan that is subject to an interlocal agreement, the effective date of the interlocal
1579 agreement that [
1580 [
1581 reinvestment project area plan that is subject to an interlocal agreement:
1582 (a) a taxing entity [
1583 agreement, authorize an agency to be paid any or all of [
1584
1585 (b) the [
1586
1587 (i) the base taxable value of the project area; and
1588 (ii) the method of calculating the amount of [
1589 funds to be paid to the agency.
1590 [
1591 boundaries of an existing project area.
1592 (ii) If a taxing entity committee is required to approve the project area budget of an
1593 overlapping project area described in Subsection [
1594 meeting of the taxing entity committee at which the project area budget will be considered,
1595 inform each taxing entity of the location of the overlapping boundaries.
1596 (b) (i) Before an agency may [
1597 overlapping portion of a project area, the agency shall inform the county auditor regarding the
1598 respective amount of tax increment that the agency is authorized to receive from the
1599 overlapping portion of each of the project areas.
1600 (ii) The combined amount of tax increment described in Subsection [
1601 not exceed 100% of the tax increment generated from a property located within the overlapping
1602 boundaries.
1603 (c) Nothing in this Subsection [
1604 receive [
1605 [
1606 (d) The collection of [
1607 overlapping project area described in Subsection [
1608 agency's use of [
1609 project area.
1610 [
1611 increment, from [
1612 percentage or for a longer period of time, or both, than otherwise authorized under this title.
1613 [
1614 tax increment as [
1615 [
1616 [
1617 [
1618 accordance with this title;
1619 [
1620 the agency in accordance with this title; or
1621 [
1622 [
1623 17C-3-206, 17C-4-201, or 17C-4-202[
1624 (d) for a community reinvestment project area plan that is subject to a taxing entity
1625 committee, a project area budget approved by the taxing entity committee and adopted by the
1626 agency in accordance with this title; or
1627 (e) for a community reinvestment project area plan that is subject to an interlocal
1628 agreement, an interlocal agreement entered into under Section 17C-5-204.
1629 [
1630
1631 [
1632 [
1633 Section 33. Section 17C-1-402 is amended to read:
1634 17C-1-402. Taxing entity committee.
1635 [
1636
1637
1638 (1) The provisions of this section apply to a taxing entity committee that is created by
1639 an agency for:
1640 (a) a post-June 30, 1993, urban renewal project area plan or economic development
1641 project area plan;
1642 (b) any other project area plan adopted before May 10, 2016, for which the agency
1643 created a taxing entity committee; and
1644 (c) a community reinvestment project area plan that is subject to a taxing entity
1645 committee.
1646 (2) (a) (i) Each taxing entity committee shall be composed of:
1647 (A) two school district representatives appointed [
1648 Subsection (2)(a)(ii);
1649 (B) (I) in a county of the second, third, fourth, fifth, or sixth class, two representatives
1650 appointed by resolution of the legislative body of the county in which the agency is located; or
1651 (II) in a county of the first class, one representative appointed by the county executive
1652 and one representative appointed by the legislative body of the county in which the agency is
1653 located;
1654 (C) if the agency [
1655 appointed by resolution of the legislative body of [
1656 (D) one representative appointed by the State Board of Education; and
1657 (E) one representative selected by majority vote of the legislative bodies or governing
1658 boards of all other taxing entities that levy a tax on property within the agency's boundaries, to
1659 represent the interests of those taxing entities on the taxing entity committee.
1660 (ii) (A) If the agency boundaries include only one school district, that school district
1661 shall appoint the two school district representatives under Subsection (2)(a)(i)(A).
1662 (B) If the agency boundaries include more than one school district, those school
1663 districts shall jointly appoint the two school district representatives under Subsection
1664 (2)(a)(i)(A).
1665 (b) (i) Each taxing entity committee representative [
1666 (2)(a) shall be appointed within 30 days after the day on which the agency provides notice of
1667 the creation of the taxing entity committee.
1668 (ii) If a representative is not appointed within the time required under Subsection
1669 (2)(b)(i), the [
1670 committee in the place of the missing representative until that representative is appointed.
1671 (c) (i) A taxing entity committee representative may be appointed for a set term or
1672 period of time, as determined by the appointing authority under Subsection (2)(a)(i).
1673 (ii) Each taxing entity committee representative shall serve until a successor is
1674 appointed and qualified.
1675 (d) (i) Upon the appointment of each representative under Subsection (2)(a)(i), whether
1676 an initial appointment or an appointment to replace an already serving representative, the
1677 appointing authority shall:
1678 (A) notify the agency in writing of the name and address of the newly appointed
1679 representative; and
1680 (B) provide the agency a copy of the resolution making the appointment or, if the
1681 appointment is not made by resolution, other evidence of the appointment.
1682 (ii) Each appointing authority of a taxing entity committee representative under
1683 Subsection (2)(a)(i) shall notify the agency in writing of any change of address of a
1684 representative appointed by that appointing authority.
1685 (3) At [
1686 shall adopt an organizing resolution that:
1687 (a) [
1688 (b) if the taxing entity committee considers it appropriate, [
1689 of electronic meetings under Section 52-4-207.
1690 (4) (a) A taxing entity committee represents all taxing entities regarding:
1691 (i) an urban renewal project area plan; [
1692 (ii) an economic development project area[
1693 (iii) a community reinvestment project area plan that is subject to a taxing entity
1694 committee.
1695 (b) A taxing entity committee may:
1696 (i) cast votes that [
1697 (ii) negotiate with the agency concerning a [
1698 (iii) approve or disapprove:
1699 (A) an urban renewal project area budget as [
1700 17C-2-204; [
1701 (B) an economic development project area budget as [
1702 17C-3-203; or
1703 (C) for a community reinvestment project area plan that is subject to a taxing entity
1704 committee, a community reinvestment project area budget as described in Section 17C-5-302;
1705 (iv) approve or disapprove [
1706 [
1707 [
1708 [
1709 (v) approve [
1710 area imposed under this title;
1711 (vi) approve:
1712 (A) [
1713 agency;
1714 (B) [
1715 project area funds collection period that is approved by an interlocal agreement, each project
1716 area funds collection period; and
1717 (C) [
1718 budget, an economic development project area budget, or a community reinvestment project
1719 area budget to include a maximum cumulative dollar amount of tax increment that the agency
1720 may receive;
1721 (vii) approve the use of tax increment for publicly owned infrastructure and
1722 improvements outside of [
1723 agency and community legislative body determine to be of benefit to the [
1724
1725 17C-1-409(1)(a)(iii)(D);
1726 (viii) waive the restrictions [
1727 (ix) subject to Subsection (4)(c), designate [
1728
1729 (x) give other taxing entity committee approval or consent required or allowed under
1730 this title.
1731 [
1732
1733 [
1734 (c) (i) Except as provided in Subsection (4)(c)(ii), the base year may not be a year that
1735 is earlier than five years before the beginning of a project area funds collection period.
1736 (ii) The taxing entity committee may approve a base year that is earlier than the year
1737 described in Subsection (4)(c)(i).
1738 (5) A quorum of a taxing entity committee consists of:
1739 (a) if the project area is located within a [
1740 (b) if the project area is not located within a [
1741 (6) Taxing entity committee approval, consent, or other action requires:
1742 (a) the affirmative vote of a majority of all members present at a taxing entity
1743 committee meeting:
1744 (i) at which a quorum is present; and
1745 (ii) considering an action relating to a project area budget for, or approval of a finding
1746 of blight within, a project area or proposed project area that contains:
1747 (A) an inactive industrial site;
1748 (B) an inactive airport site; or
1749 (C) a closed military base; or
1750 (b) for any other action not described in Subsection (6)(a)(ii), the affirmative vote of
1751 two-thirds of all members present at a taxing entity committee meeting at which a quorum is
1752 present.
1753 (7) (a) An agency may call a meeting of the taxing entity committee by sending written
1754 notice to the members of the taxing entity committee at least 10 days before the date of the
1755 meeting.
1756 (b) Each notice under Subsection (7)(a) shall be accompanied by:
1757 (i) the proposed agenda for the taxing entity committee meeting; and
1758 (ii) if not previously provided and if [
1759 considered at the meeting:
1760 (A) the project area plan or proposed project area plan;
1761 (B) the project area budget or proposed project area budget;
1762 (C) the analysis required under Subsection 17C-2-103(2) [
1763 17C-5-105(2);
1764 (D) the blight study;
1765 (E) the agency's resolution making a finding of blight under Subsection
1766 17C-2-102(1)(a)(ii)(B) or Subsection 17C-5-402(1)(c)(ii); and
1767 (F) other documents to be considered by the taxing entity committee at the meeting.
1768 (c) (i) An agency may not schedule a taxing entity committee meeting [
1769 day on which the Legislature is in session.
1770 (ii) Notwithstanding Subsection (7)(c)(i), [
1771 unanimous consent, waive the scheduling restriction described in Subsection (7)(c)(i).
1772 (8) (a) A taxing entity committee may not vote on a proposed project area budget or
1773 proposed amendment to a project area budget at the first meeting at which the proposed project
1774 area budget or amendment is considered unless all members of the taxing entity committee
1775 present at the meeting consent.
1776 (b) A second taxing entity committee meeting to consider a proposed project area
1777 budget or a proposed amendment to a project area budget may not be held within 14 days after
1778 the first meeting unless all members of the taxing entity committee present at the first meeting
1779 consent.
1780 (9) (a) Except as provided in Subsection (9)(b), each taxing entity committee shall
1781 meet at least annually during [
1782 funds collection period under an urban renewal [
1783 community reinvestment project area budget [
1784 (b) A taxing entity committee is not required [
1785 accordance with Subsection (9)(a) if the agency [
1786 November 1 of each year [
1787
1788
1789 [
1790
1791 [
1792 [
1793 [
1794 [
1795
1796 [
1797
1798 [
1799
1800 [
1801 [
1802 [
1803 [
1804
1805 [
1806
1807 [
1808
1809 [
1810 [
1811 [
1812 [
1813 [
1814
1815 [
1816 (10) Each taxing entity committee shall be governed by Title 52, Chapter 4, Open and
1817 Public Meetings Act.
1818 (11) A taxing entity committee's records shall be:
1819 (a) considered the records of the agency that created the taxing entity committee; and
1820 (b) maintained by the agency in accordance with Section 17C-1-209.
1821 [
1822 Board of Education votes as a member of a taxing entity committee to allow an agency to [
1823
1824
1825 collection period, that representative shall, within 45 days after the vote, provide to the
1826 representative's respective school board an explanation in writing of the representative's vote
1827 and the reasons for the vote.
1828 [
1829 provide a written report to the taxing entity committee stating, with respect to property within
1830 each [
1831 (i) the base taxable value, as adjusted by any adjustments under Section 17C-1-408;
1832 and
1833 (ii) the assessed value.
1834 (b) With respect to the information required under Subsection [
1835 auditor shall provide:
1836 (i) actual amounts for each year from the adoption of the project area plan to the time
1837 of the report; and
1838 (ii) estimated amounts for each year beginning the year after the time of the report and
1839 ending the time that [
1840
1841 collection period ends.
1842 (c) The auditor of the county in which the agency is located shall provide a report
1843 under this Subsection [
1844 (i) at least annually; and
1845 (ii) upon request of the taxing entity committee, before a taxing entity committee
1846 meeting at which the committee [
1847
1848
1849 project area funds collection period.
1850 [
1851 (a) a community development project area plan[
1852 (b) a community reinvestment project area plan that is subject to an interlocal
1853 agreement.
1854 [
1855
1856 an amendment to a project area budget:
1857 [
1858 [
1859 consents by resolution to the proposed repeal, amendment, or reconsideration.
1860 (b) The provisions of Subsection (15)(a) apply regardless of when the resolution is
1861 adopted.
1862 Section 34. Section 17C-1-403 is amended to read:
1863 17C-1-403. Tax increment under a pre-July 1, 1993, project area plan.
1864 (1) Notwithstanding any other provision of law, this section applies retroactively to tax
1865 increment under all pre-July 1, 1993, project area plans, regardless of when the applicable
1866 project area was created or the applicable project area plan was adopted.
1867 (2) (a) Beginning with the first tax year after April 1, 1983, for which an agency
1868 accepts tax increment, an agency is [
1869 (i) (A) for the first through the fifth tax years, 100% of tax increment;
1870 (B) for the sixth through the tenth tax years, 80% of tax increment;
1871 (C) for the eleventh through the fifteenth tax years, 75% of tax increment;
1872 (D) for the sixteenth through the twentieth tax years, 70% of tax increment; and
1873 (E) for the twenty-first through the twenty-fifth tax years, 60% of tax increment; or
1874 (ii) for an agency that has caused a taxing entity committee to be created under
1875 Subsection 17C-1-402(1)(a), any percentage of tax increment up to 100% and for any length of
1876 time that the taxing entity committee approves.
1877 (b) Notwithstanding any other provision of this section:
1878 (i) an agency is [
1879 a project area for 32 years after April 1, 1983, to pay principal and interest on agency
1880 indebtedness incurred before April 1, 1983, even though the size of the project area from which
1881 tax increment is paid to the agency exceeds 100 acres of privately owned property under a
1882 project area plan adopted on or before April 1, 1983; and
1883 (ii) for up to 32 years after April 1, 1983, an agency debt incurred before April 1, 1983,
1884 may be refinanced and paid from 100% of tax increment if the principal amount of the debt is
1885 not increased in the refinancing.
1886 (3) (a) For purposes of this Subsection (3), "additional tax increment" means the
1887 difference between 100% of tax increment for a tax year and the amount of tax increment an
1888 agency is paid for that tax year under the percentages and time periods specified in Subsection
1889 (2)(a).
1890 (b) Notwithstanding the tax increment percentages and time periods in Subsection
1891 (2)(a), an agency is [
1892 period ending 32 years after the first tax year after April 1, 1983, for which the agency receives
1893 tax increment from the project area if:
1894 (i) (A) the additional tax increment is used solely to pay all or part of the value of the
1895 land for and the cost of the installation and construction of a publicly or privately owned
1896 convention center or sports complex or any building, facility, structure, or other improvement
1897 related to the convention center or sports complex, including parking and infrastructure
1898 improvements;
1899 (B) construction of the convention center or sports complex or related building,
1900 facility, structure, or other improvement is commenced on or before June 30, 2002;
1901 (C) the additional tax increment is pledged to pay all or part of the value of the land for
1902 and the cost of the installation and construction of the convention center or sports complex or
1903 related building, facility, structure, or other improvement; and
1904 (D) the [
1905 resolution that the convention center or sports complex is:
1906 (I) within and a benefit to a project area;
1907 (II) not within but still a benefit to a project area; or
1908 (III) within a project area in which substantially all of the land is publicly owned and a
1909 benefit to the community; or
1910 (ii) (A) the additional tax increment is used to pay some or all of the cost of the land
1911 for and installation and construction of a recreational facility, as defined in Section 59-12-702,
1912 or a cultural facility, including parking and infrastructure improvements related to the
1913 recreational or cultural facility, whether or not the facility is located within a project area;
1914 (B) construction of the recreational or cultural facility is commenced on or before
1915 December 31, 2005; and
1916 (C) the additional tax increment is pledged on or before July 1, 2005, to pay all or part
1917 of the cost of the land for and the installation and construction of the recreational or cultural
1918 facility, including parking and infrastructure improvements related to the recreational or
1919 cultural facility.
1920 (c) Notwithstanding Subsection (3)(b)(ii), a school district may not, without [
1921 school district's consent, be paid less tax increment because of application of Subsection
1922 (3)(b)(ii) than it would have been paid without that subsection.
1923 (4) Notwithstanding any other provision of this section, an agency may use tax
1924 increment received under Subsection (2) for any of the uses indicated in Subsection (3).
1925 Section 35. Section 17C-1-404 is amended to read:
1926 17C-1-404. Tax increment under a post-June 30, 1993, project area plan.
1927 (1) This section applies to tax increment under a post-June 30, 1993, project area plan
1928 adopted before May 1, 2006, only.
1929 (2) [
1930 paid:
1931 (a) if 20% of the project area budget is allocated for housing under Section 17C-2-203:
1932 (i) 100% of annual tax increment for 15 years;
1933 (ii) 75% of annual tax increment for 24 years; or
1934 (iii) if approved by the taxing entity committee, any percentage of tax increment up to
1935 100%, or any specified dollar amount, for any period of time; or
1936 (b) if 20% of the project area budget is not allocated for housing under Section
1937 17C-2-203:
1938 (i) 100% of annual tax increment for 12 years;
1939 (ii) 75% of annual tax increment for 20 years; or
1940 (iii) if approved by the taxing entity committee, any percentage of tax increment up to
1941 100%, or any specified dollar amount, for any period of time.
1942 Section 36. Section 17C-1-405 is amended to read:
1943 17C-1-405. Tax increment under a project area plan adopted on or after May 1,
1944 2006.
1945 (1) This section applies to tax increment under a project area plan adopted on or after
1946 May 1, 2006, and before May 10, 2016.
1947 (2) Subject to the approval of the taxing entity committee, [
1948 provide in the urban renewal or economic development project area budget for the agency to be
1949 paid:
1950 (a) for an urban renewal project area plan that proposes development of an inactive
1951 industrial site or inactive airport site, at least 60% of tax increment for at least 20 years; or
1952 (b) for each other project, any percentage of tax increment up to 100% or any specified
1953 dollar amount of tax increment for any period of time.
1954 (3) A resolution or interlocal agreement relating to an agency's use of tax increment for
1955 a community development project area plan may provide for the agency to be paid any
1956 percentage of tax increment up to 100% or any specified dollar amount of tax increment for
1957 any period of time.
1958 Section 37. Section 17C-1-406 is amended to read:
1959 17C-1-406. Additional tax increment under certain post-June 30, 1993, project
1960 area plans.
1961 (1) This section applies to a post-June 30, 1993, project area plan adopted before May
1962 1, 2006.
1963 (2) An agency may, without the approval of the taxing entity committee, elect to be
1964 paid 100% of annual tax increment for each year beyond the periods specified in Subsection
1965 17C-1-404(2) to a maximum of 25 years, including the years the agency is paid tax increment
1966 under Subsection 17C-1-404(2), if:
1967 (a) for an agency in a city in which is located all or a portion of an interchange on I-15
1968 or that would directly benefit from an interchange on I-15:
1969 (i) the tax increment paid to the agency during the additional years is used to pay some
1970 or all of the cost of the installation, construction, or reconstruction of:
1971 (A) an interchange on I-15, whether or not the interchange is located within a project
1972 area; or
1973 (B) frontage and other roads connecting to the interchange, as determined by the
1974 Department of Transportation created under Section 72-1-201 and the Transportation
1975 Commission created under Section 72-1-301, whether or not the frontage or other road is
1976 located within a project area; and
1977 (ii) the installation, construction, or reconstruction of the interchange or frontage and
1978 other roads has begun on or before June 30, 2002; or
1979 (b) for an agency in a city of the first or second class:
1980 (i) the tax increment paid to the agency during the additional years is used to pay some
1981 or all of the cost of the land for and installation and construction of a recreational facility, as
1982 defined in Section 59-12-702, or a cultural facility, including parking and infrastructure
1983 improvements related to the recreational or cultural facility, whether or not the facility is
1984 located within a project area; and
1985 (ii) the installation or construction of the recreational or cultural facility has begun on
1986 or before June 30, 2002.
1987 (3) Notwithstanding any other provision of this section, an agency may use tax
1988 increment received under Subsection 17C-1-404(2) for any of the uses indicated in this section.
1989 (4) Notwithstanding Subsection (2), a school district may not, without [
1990 district's consent, receive less tax increment because of application of Subsection (2) than it
1991 would have received without that subsection.
1992 Section 38. Section 17C-1-407 is amended to read:
1993 17C-1-407. Limitations on tax increment.
1994 (1) (a) If the development of retail sales of goods is the primary objective of an urban
1995 renewal project area, tax increment from the urban renewal project area may not be paid to or
1996 used by an agency unless a finding of blight is made under Chapter 2, Part 3, Blight
1997 Determination in Urban Renewal Project Areas.
1998 (b) Development of retail sales of goods does not disqualify an agency from receiving
1999 tax increment.
2000 (c) After July 1, 2005, an agency may not [
2001 generated from the value of property within an economic development project area that is
2002 attributable to the development of retail sales of goods, unless the tax increment was previously
2003 pledged to pay for bonds or other contractual obligations of the agency.
2004 (2) (a) An agency may not be paid any portion of a taxing entity's taxes resulting from
2005 an increase in the taxing entity's tax rate that occurs after the taxing entity committee approves
2006 the project area budget unless, at the time the taxing entity committee approves the project area
2007 budget, the taxing entity committee approves payment of those increased taxes to the agency.
2008 (b) If the taxing entity committee does not approve [
2009 to the agency under Subsection (2)(a), the county shall distribute to the taxing entity the taxes
2010 attributable to the tax rate increase in the same manner as other property taxes.
2011 (c) Notwithstanding any other provision of this section, if, [
2012 2013, increased taxes are paid to an agency without the approval of the taxing entity
2013 committee, and notwithstanding the law at the time that the tax was collected or increased:
2014 (i) the State Tax Commission, the county as the collector of the taxes, a taxing entity,
2015 or any other person or entity may not recover, directly or indirectly, the increased taxes from
2016 the agency by adjustment of a tax rate used to calculate tax increment or otherwise;
2017 (ii) the county is not liable to a taxing entity or any other person or entity for the
2018 increased taxes that were paid to the agency; and
2019 (iii) tax increment, including the increased taxes, shall continue to be paid to the
2020 agency subject to the same number of tax years, percentage of tax increment, and cumulative
2021 dollar amount of tax increment as approved in the project area budget and previously paid to
2022 the agency.
2023 (3) Except as the taxing entity committee otherwise agrees, an agency may not receive
2024 tax increment under an urban renewal or economic development project area budget adopted
2025 on or after March 30, 2009:
2026 (a) that exceeds the percentage of tax increment or cumulative dollar amount of tax
2027 increment specified in the project area budget; or
2028 (b) for more tax years than specified in the project area budget.
2029 Section 39. Section 17C-1-408 is amended to read:
2030 17C-1-408. Base taxable value to be adjusted to reflect other changes.
2031 (1) (a) (i) As used in this Subsection (1), "qualifying decrease" means:
2032 (A) a decrease of more than 20% from the previous tax year's levy; or
2033 (B) a cumulative decrease over a consecutive five-year period of more than 100% from
2034 the levy in effect at the beginning of the five-year period.
2035 (ii) The year in which a qualifying decrease under Subsection (1)(a)(i)(B) occurs is the
2036 fifth year of the five-year period.
2037 (b) If there is a qualifying decrease in the minimum basic school levy under Section
2038 59-2-902 that would result in a reduction of the amount of tax increment to be paid to an
2039 agency:
2040 (i) the base taxable value [
2041 in the year of the qualifying decrease to the extent necessary, even if below zero, to provide the
2042 agency with approximately the same amount of tax increment that would have been paid to the
2043 agency each year had the qualifying decrease not occurred; and
2044 (ii) the amount of tax increment paid to the agency each year for the payment of bonds
2045 and indebtedness may not be less than what would have been paid to the agency if there had
2046 been no qualifying decrease.
2047 (2) (a) The [
2048 shall be:
2049 (i) increased or decreased by the amount of an increase or decrease that results from:
2050 (A) a statute enacted by the Legislature or by the people through an initiative;
2051 (B) a judicial decision;
2052 (C) an order from the State Tax Commission to a county to adjust or factor [
2053 county's assessment rate under Subsection 59-2-704(2);
2054 (D) a change in exemption provided in Utah Constitution Article XIII, Section 2, or
2055 Section 59-2-103; or
2056 (E) an increase or decrease in the percentage of fair market value, as defined under
2057 Section 59-2-102; and
2058 (ii) reduced for any year to the extent necessary, even if below zero, to provide an
2059 agency with approximately the same amount of money the agency would have received without
2060 a reduction in the county's certified tax rate if:
2061 (A) in that year there is a decrease in the county's certified tax rate under Subsection
2062 59-2-924.2(2) or (3)(a);
2063 (B) the amount of the decrease is more than 20% of the county's certified tax rate of the
2064 previous year; and
2065 (C) the decrease would result in a reduction of the amount of tax increment to be paid
2066 to the agency.
2067 (b) Notwithstanding an increase or decrease under Subsection (2)(a), the amount of tax
2068 increment paid to an agency each year for payment of bonds or other indebtedness may not be
2069 less than would have been paid to the agency each year if there had been no increase or
2070 decrease under Subsection (2)(a).
2071 Section 40. Section 17C-1-409 is amended to read:
2072 17C-1-409. Allowable uses of agency funds.
2073 (1) (a) An agency may use [
2074
2075 (i) for any [
2076 under this title;
2077 (ii) for administrative, overhead, legal, [
2078 including consultant fees and expenses under Subsection 17C-2-102(1)(b)(ii)(B) or funding for
2079 a business resource center;
2080 (iii) to pay for, including financing or refinancing, all or part of:
2081 (A) [
2082
2083 occurring before or after adoption of the project area plan;
2084 [
2085
2086
2087 [
2088 described in Section 17C-1-411 or 17C-1-412;
2089 (C) an incentive or other consideration paid to a participant under a participation
2090 agreement;
2091 (D) subject to Subsections (1)(c) and [
2092 the installation and construction of any publicly owned building, facility, structure,
2093 landscaping, or other improvement within the project area from which the [
2094 project area funds [
2095 (E) [
2096 infrastructure and improvements outside the project area from which the [
2097 project area funds [
2098 body determine by resolution that the publicly owned infrastructure and improvements [
2099 benefit [
2100 (iv) in an urban renewal project area that includes some or all of an inactive industrial
2101 site and subject to Subsection (1)[
2102 created under Section 72-1-201, or a public transit district created under Title 17B, Chapter 2a,
2103 Part 8, Public Transit District Act, for the cost of:
2104 (A) construction of a public road, bridge, or overpass;
2105 (B) relocation of a railroad track within the urban renewal project area; or
2106 (C) relocation of a railroad facility within the urban renewal project area.
2107 (b) The determination of the [
2108 Subsection (1)(a)(iii)(E) regarding benefit to the project area shall be final and conclusive.
2109 (c) An agency may not use [
2110 received from a taxing entity for the purposes stated in Subsection (1)(a)(iii)(D) under an urban
2111 renewal [
2112 reinvestment project area plan without [
2113 consent.
2114 [
2115
2116
2117
2118 [
2119
2120 funds from a project area fund to another project area fund if:
2121 (A) the [
2122 (B) the community legislative body [
2123 approves.
2124 (ii) An agency may not loan [
2125
2126 the projections for [
2127
2128
2129 [
2130
2131
2132
2133
2134
2135 (iii) A loan described in Subsection (1)(d) is not subject to Title 10, Chapter 5,
2136 Uniform Fiscal Procedures Act for Utah Towns, Title 10, Chapter 6, Uniform Fiscal
2137 Procedures Act for Utah Cities, Title 17, Chapter 36, Uniform Fiscal Procedures Act for
2138 Counties, or Title 17B, Chapter 1, Part 6, Fiscal Procedures for Local Districts.
2139 [
2140 Subsection (1)(a)(iv), the agency shall enter into an interlocal agreement defining the terms of
2141 the reimbursement with:
2142 (i) the Department of Transportation; or
2143 (ii) a public transit district.
2144 (2) [
2145 [
2146 11, Chapter 41, Prohibition on Sales and Use Tax Incentive Payments Act.
2147 [
2148 agency receives under [
2149 17C-5-204 for the uses authorized in the [
2150 [
2151 another public entity to use [
2152 authorized by this title to be paid by the agency that [
2153 community or other public entity.
2154 (b) If land [
2155
2156 leased to the community, an agency may contract with and make reimbursement from [
2157
2158 [
2159
2160
2161
2162
2163 [
2164
2165 [
2166
2167
2168 [
2169
2170
2171 [
2172
2173
2174
2175
2176 [
2177
2178
2179 [
2180
2181 [
2182 [
2183 [
2184
2185 (4) Notwithstanding any other provision of this title, an agency may not use project
2186 area funds to construct a local government building unless the taxing entity committee or each
2187 taxing entity party to an interlocal agreement with the agency consents.
2188 Section 41. Section 17C-1-410 is amended to read:
2189 17C-1-410. Agency may make payments to other taxing entities.
2190 (1) Subject to Subsection (3), an agency may grant [
2191 funds to a taxing entity to offset some or all of the tax [
2192 did not receive because of tax increment paid to the agency.
2193 (2) (a) Subject to Subsection (3), an agency may use [
2194 funds to pay to a school district an amount of money that the agency determines to be
2195 appropriate to alleviate a financial burden or detriment borne by the school district because of
2196 the [
2197 (b) Each agency that agrees to pay money to a school district under [
2198 Subsection (2)(a) shall provide a copy of [
2199 (3) (a) If an agency intends to pay agency funds to one or more taxing entities under
2200 Subsection (1) or (2) but does not intend to pay funds to all taxing entities in proportionally
2201 equal amounts, the agency shall provide written notice to each taxing entity of [
2202 intent.
2203 (b) (i) A taxing entity [
2204 not to have [
2205 entities under this section.
2206 (ii) Each election under Subsection (3)(b)(i) shall be:
2207 (A) in writing; and
2208 (B) delivered to the agency within 30 days after the taxing entity's receipt of the notice
2209 under Subsection (3)(a).
2210 (c) If a taxing entity makes an election under Subsection (3)(b), the portion of [
2211 taxing entity's tax increment that would have been used by the agency to pay funds under this
2212 section to one or more other taxing entities may not be collected by the agency.
2213 Section 42. Section 17C-1-411 is amended to read:
2214 17C-1-411. Use of project area funds for housing-related improvements and for
2215 relocating mobile home park residents -- Funds to be held in separate accounts.
2216 (1) An agency may use project area funds:
2217 (a) [
2218 and the cost of installation, construction, [
2219 building, facility, structure, or other housing improvement, including infrastructure
2220 improvements related to housing, located in any project area within the agency's boundaries;
2221 [
2222 (b) [
2223 purpose of:
2224 [
2225
2226 [
2227 supply within the boundary of the agency; or
2228 [
2229 development, whether inside or outside a project area.
2230 (2) (a) Each agency shall create a housing fund and separately account for [
2231 project area funds allocated under this section.
2232 (b) Interest earned by the housing fund described in Subsection (2)(a), and any
2233 payments or repayments made to the agency for loans, advances, or grants of any kind from the
2234 housing fund, shall accrue to the housing fund.
2235 (c) [
2236 shall use the housing fund for[
2237 17C-1-412.
2238 [
2239
2240 (3) An agency may lend, grant, or contribute funds from the housing fund to a person,
2241 public entity, housing authority, private entity or business, or nonprofit corporation for
2242 affordable housing or homeless assistance.
2243 Section 43. Section 17C-1-412 is amended to read:
2244 17C-1-412. Use of housing allocation -- Separate accounting required -- Issuance
2245 of bonds for housing -- Action to compel agency to provide housing allocation.
2246 (1) (a) [
2247
2248 (i) pay part or all of the cost of land or construction of income targeted housing within
2249 the boundary of the agency, if practicable in a mixed income development or area;
2250 (ii) pay part or all of the cost of rehabilitation of income targeted housing within the
2251 boundary of the agency;
2252 (iii) lend, grant, or contribute money to a person, public entity, housing authority,
2253 private entity or business, or nonprofit corporation for income targeted housing within the
2254 boundary of the agency;
2255 (iv) plan or otherwise promote income targeted housing within the boundary of the
2256 agency;
2257 (v) pay part or all of the cost of land or installation, construction, or rehabilitation of
2258 any building, facility, structure, or other housing improvement, including infrastructure
2259 improvements, related to housing located in a project area where blight has been found to exist;
2260 (vi) replace housing units lost as a result of the [
2261
2262 (vii) make payments on or establish a reserve fund for bonds:
2263 (A) issued by the agency, the community, or the housing authority that provides
2264 income targeted housing within the community; and
2265 (B) all or part of the proceeds of which are used within the community for the purposes
2266 stated in Subsection (1)(a)(i), (ii), (iii), (iv), (v), or (vi);
2267 (viii) if the community's fair share ratio at the time of the first adoption of the project
2268 area budget is at least 1.1 to 1.0, make payments on bonds:
2269 (A) that were previously issued by the agency, the community, or the housing authority
2270 that provides income targeted housing within the community; and
2271 (B) all or part of the proceeds of which were used within the community for the
2272 purposes stated in Subsection (1)(a)(i), (ii), (iii), (iv), (v), or (vi); or
2273 (ix) relocate mobile home park residents displaced by [
2274
2275 (b) As an alternative to the requirements of Subsection (1)(a), an agency may pay all or
2276 any portion of the agency's housing [
2277 (i) the community for use as [
2278 (ii) [
2279 community for use in providing income targeted housing within the community; [
2280 (iii) a housing authority established by the county in which the agency is located for
2281 providing:
2282 (A) income targeted housing within the county;
2283 (B) permanent housing, permanent supportive housing, or a transitional facility, as
2284 defined in Section 35A-5-302, within the county; or
2285 (C) homeless assistance within the county; or
2286 [
2287 8, Part 5, Olene Walker Housing Loan Fund, for use in providing income targeted housing
2288 within the community.
2289 (2) The agency [
2290 the agency's housing [
2291 allocation and all payments or repayments for loans, advances, or grants from the housing
2292 [
2293 (3) An agency may:
2294 (a) issue bonds [
2295 project under this section, including the payment of principal and interest upon advances for
2296 surveys and plans or preliminary loans; and
2297 (b) issue refunding bonds for the payment or retirement of bonds under Subsection
2298 (3)(a) previously issued by the agency.
2299 [
2300 (4) (a) Except as provided in Subsection (4)(b), an agency shall allocate [
2301
2302 increment to make a housing allocation required by the project area budget[
2303 (b) [
2304
2305 increment is insufficient.
2306 (5) (a) Except as provided in Subsection (4)(b), if an agency fails to provide a housing
2307 [
2308 plan adopted under Subsection 17C-2-204(2), the loan fund board may bring legal action to
2309 compel the agency to provide the housing [
2310 (b) In an action under Subsection (5)(a), the court:
2311 (i) shall award the loan fund board reasonable attorney fees, unless the court finds that
2312 the action was frivolous; and
2313 (ii) may not award the agency [
2314 the action was frivolous.
2315 Section 44. Section 17C-1-413 is amended to read:
2316 17C-1-413. Base taxable value for new tax.
2317 For purposes of calculating tax increment with respect to a tax that a taxing entity levies
2318 for the first time after the effective date of [
2319 be used, subject to any adjustments under Section 17C-1-408.
2320 Section 45. Section 17C-1-501.1 is enacted to read:
2321
2322 17C-1-501.1. Title.
2323 This part is known as "Agency Bonds."
2324 Section 46. Section 17C-1-501.5, which is renumbered from Section 17C-1-501 is
2325 renumbered and amended to read:
2326 [
2327 bonds -- Characteristics of bonds.
2328 (1) An agency may not issue [
2329 first adopts a resolution authorizing [
2330 (2) (a) As provided in the agency resolution authorizing the issuance of [
2331 under this part or the trust indenture under which the [
2332 bond issued under this part may be issued in one or more series and may be sold at public or
2333 private sale and in the manner provided in the resolution or indenture.
2334 (b) [
2335 at the time, bear interest at the rate, be in the denomination and in the form, carry the
2336 conversion or registration privileges, have the rank or priority, be executed in the manner, be
2337 subject to the terms of redemption or tender, with or without premium, be payable in the
2338 medium of payment and at the place, and have other characteristics as provided in the agency
2339 resolution authorizing [
2340 the bond is issued.
2341 Section 47. Section 17C-1-502 is amended to read:
2342 17C-1-502. Sources from which bonds may be made payable -- Agency powers
2343 regarding bonds.
2344 (1) The principal and interest on [
2345
2346 (a) the income and revenues of the [
2347 the proceeds of the [
2348 (b) the income and [
2349
2350 financed in whole or in part with the proceeds of the [
2351 (c) the income, proceeds, [
2352 funds derived from or held in connection with [
2353
2354 development;
2355 (d) [
2356 (e) agency revenues generally;
2357 (f) a contribution, loan, grant, or other financial assistance from [
2358
2359 project area development, including the assignment of revenue or taxes in support of an agency
2360 bond; or
2361 (g) funds derived from any combination of the methods listed in Subsections (1)(a)
2362 through (f).
2363 (2) In connection with the issuance of [
2364 (a) pledge all or any part of [
2365 which [
2366 (b) encumber by mortgage, deed of trust, or otherwise all or any part of [
2367 agency's real or personal property, then owned or thereafter acquired; and
2368 (c) make the covenants and take the action that:
2369 (i) may be necessary, convenient, or desirable to secure [
2370 (ii) except as otherwise provided in this chapter, [
2371 bond more marketable, even though such covenants or actions are not specifically enumerated
2372 in this chapter.
2373 Section 48. Section 17C-1-504 is amended to read:
2374 17C-1-504. Contesting the legality of resolution authorizing bonds -- Time limit --
2375 Presumption.
2376 (1) Any person may contest the legality of the resolution authorizing issuance of the
2377 [
2378 30 days after:
2379 (a) publication of the resolution authorizing the [
2380 (b) publication of a notice of [
2381 under Subsection 11-14-316(2).
2382 (2) After the 30-day period [
2383 lawsuit or other proceeding [
2384 the [
2385 (3) In a lawsuit or other proceeding involving the question of whether a bond issued
2386 under this part is valid or enforceable or involving the security for a bond, if a bond recites that
2387 the agency issued the bond in connection with [
2388
2389 (a) the bond shall be conclusively presumed to have been issued for that purpose; and
2390 (b) the project area plan and project area shall be conclusively presumed to have been
2391 properly formed, adopted, planned, located, and [
2392 this title.
2393 Section 49. Section 17C-1-505 is amended to read:
2394 17C-1-505. Authority to purchase agency bonds.
2395 (1) Any person, firm, corporation, association, political subdivision of the state, or
2396 other entity or public or private officer may purchase [
2397 this part with funds owned or controlled by the purchaser.
2398 (2) Nothing in this section may be construed to relieve a purchaser of [
2399 an agency bond of any duty to exercise reasonable care in selecting securities.
2400 Section 50. Section 17C-1-506 is amended to read:
2401 17C-1-506. Those executing bonds not personally liable -- Limitation of
2402 obligations under bonds -- Negotiability.
2403 (1) A member of [
2404 liable personally on the bond.
2405 (2) (a) A bond issued by an agency is not a general obligation or liability of the
2406 community, the state, or any of [
2407 charge against their general credit or taxing powers.
2408 (b) A bond issued by an agency is not payable out of any funds or properties other than
2409 those of the agency.
2410 (c) The community, the state, and [
2411 liable on a bond issued by an agency.
2412 (d) A bond issued by an agency does not constitute indebtedness within the meaning of
2413 any constitutional or statutory debt limitation.
2414 (3) A bond issued by an agency under this part is fully negotiable.
2415 Section 51. Section 17C-1-507 is amended to read:
2416 17C-1-507. Obligee rights -- Board may confer other rights.
2417 (1) In addition to all other rights that are conferred on an obligee of a bond issued by an
2418 agency under this part and subject to contractual restrictions binding on the obligee, an obligee
2419 may:
2420 (a) by mandamus, suit, action, or other proceeding, compel an agency and [
2421 agency's board, officers, agents, or employees to perform every term, provision, and covenant
2422 contained in any contract of the agency with or for the benefit of the obligee, and require the
2423 agency to carry out the covenants and agreements of the agency and to fulfill all duties imposed
2424 on the agency by this part; and
2425 (b) by suit, action, or other proceeding [
2426 unlawful or violate the rights of the obligee.
2427 (2) (a) In a board resolution authorizing the issuance of [
2428 indenture, mortgage, lease, or other contract, [
2429 holding or representing a specified amount in bonds, the rights described in Subsection (2)(b),
2430 to accrue upon the happening of an event or default prescribed in the resolution, indenture,
2431 mortgage, lease, or other contract, and to be exercised by suit, action, or proceeding in any
2432 court of competent jurisdiction.
2433 (b) (i) The rights that the board may confer under Subsection (2)(a) are the rights to:
2434 (A) cause possession of all or part of [
2435
2436 (B) obtain the appointment of a receiver of all or part of an agency's [
2437
2438 the rents and profits from [
2439 (C) require the agency and [
2440 and the board and employees were the trustees of an express trust.
2441 (ii) If a receiver is appointed through the exercise of a right granted under Subsection
2442 (2)(b)(i)(B), the receiver:
2443 (A) may enter and take possession of the [
2444
2445 development, operate and maintain [
2446 all fees, rents, revenues, or other charges arising from [
2447 receiver's appointment; and
2448 (B) shall keep money collected as receiver for the agency in [
2449 separate account and apply [
2450 directs.
2451 Section 52. Section 17C-1-508 is amended to read:
2452 17C-1-508. Bonds exempt from taxes -- Agency may purchase an agency's own
2453 bonds.
2454 (1) A bond issued by an agency under this part is issued for an essential public and
2455 governmental purpose and is, together with interest on the bond and income from it, exempt
2456 from all state taxes except the corporate franchise tax.
2457 (2) An agency may purchase [
2458 determines.
2459 (3) Nothing in this section may be construed to limit the right of an obligee to pursue a
2460 remedy for the enforcement of a pledge or lien given under this part by an agency on [
2461 agency's rents, fees, grants, properties, or revenues.
2462 Section 53. Section 17C-1-601.1 is enacted to read:
2463
2464 17C-1-601.1. Title.
2465 This part is known as "Agency Annual Report, Budget, and Audit Requirements."
2466 Section 54. Section 17C-1-601.5, which is renumbered from Section 17C-1-601 is
2467 renumbered and amended to read:
2468 [
2469 hearing required -- Auditor forms -- Requirement to file form.
2470 (1) Each agency shall prepare [
2471 revenues and expenditures [
2472 (2) [
2473 budget:
2474 (a) for an agency created by a [
2475 (b) for an agency created by a county, before December 15.
2476 (3) The agency's fiscal year shall be the same as the fiscal year of the community that
2477 created the agency.
2478 (4) (a) Before adopting an annual budget, each [
2479 hearing on the annual budget.
2480 (b) Each agency shall provide notice of the public hearing on the annual budget by:
2481 (i) (A) publishing at least one notice in a newspaper of general circulation within the
2482 agency boundaries, one week before the public hearing; or
2483 (B) if there is no newspaper of general circulation within the agency boundaries,
2484 posting a notice of the public hearing in at least three public places within the agency
2485 boundaries; and
2486 (ii) publishing notice on the Utah Public Notice Website created in Section 63F-1-701,
2487 at least one week before the public hearing.
2488 (c) Each agency shall make the annual budget available for public inspection at least
2489 three days before the date of the public hearing.
2490 (5) The state auditor shall prescribe the budget forms and the categories to be contained
2491 in each [
2492 (a) revenues and expenditures for the budget year;
2493 (b) legal fees; and
2494 (c) administrative costs, including rent, supplies, and other materials, and salaries of
2495 agency personnel.
2496 (6) (a) Within 90 days after adopting an annual budget, each [
2497 copy of the annual budget with the auditor of the county in which the agency is located, the
2498 State Tax Commission, the state auditor, the State Board of Education, and each taxing entity
2499 [
2500 area funds.
2501 (b) The requirement of Subsection (6)(a) to file a copy of the annual budget with the
2502 state as a taxing entity is met if the agency files a copy with the State Tax Commission and the
2503 state auditor.
2504 Section 55. Section 17C-1-602 is amended to read:
2505 17C-1-602. Amending the agency annual budget.
2506 (1) [
2507 (2) An amendment [
2508 expenditures may be made only after a public hearing [
2509
2510 (3) An agency may not make expenditures in excess of the total expenditures
2511 established in the annual budget as [
2512 Section 56. Section 17C-1-603 is amended to read:
2513 17C-1-603. Annual report.
2514 [
2515
2516
2517
2518
2519
2520 [
2521
2522
2523 [
2524 [
2525
2526 [
2527
2528 [
2529 [
2530
2531 [
2532 [
2533
2534 [
2535 (1) Beginning in 2016, on or before November 1 of each year, an agency shall:
2536 (a) prepare an annual report as described in Subsection (2); and
2537 (b) submit the annual report electronically to the county auditor, the State Tax
2538 Commission, the State Board of Education, and each taxing entity from which the agency
2539 receives project area funds.
2540 (2) The annual report shall, for each active project area whose project area funds
2541 collection period has not expired, contain the following information:
2542 (a) an assessment of the change in marginal value, including:
2543 (i) the base taxable value;
2544 (ii) the prior year's assessed value;
2545 (iii) the estimated current assessed value; and
2546 (iv) a narrative description of the relative growth in assessed value;
2547 (b) the amount of project area funds the agency received, including:
2548 (i) a comparison of the actual project area funds received for the previous year to the
2549 amount of project area funds forecasted when the project area was created, if available;
2550 (ii) (A) the agency's historical receipts of project area funds, including the tax year for
2551 which the agency first received project area funds from the project area; or
2552 (B) if the agency has not yet received project area funds from the project area, the year
2553 in which the agency expects each project area funds collection period to begin;
2554 (iii) a list of each taxing entity that levies or imposes a tax within the project area and a
2555 description of the benefits that each taxing entity receives from the project area; and
2556 (iv) the amount paid to other taxing entities under Section 17C-1-410, if applicable;
2557 (c) a description of current and anticipated project area development, including:
2558 (i) a narrative of any significant project area development, including infrastructure
2559 development, site development, participation agreements, or vertical construction; and
2560 (ii) other details of development within the project area, including total developed
2561 acreage and total undeveloped acreage;
2562 (d) the project area budget , if applicable, or other project area funds analysis,
2563 including:
2564 (i) each project area funds collection period;
2565 (ii) the number of years remaining in each project area funds collection period;
2566 (iii) the total amount of project area funds the agency is authorized to receive from the
2567 project area cumulatively and from each taxing entity; and
2568 (iv) the remaining amount of project area funds the agency is authorized to receive
2569 from the project area cumulatively and from each taxing entity;
2570 (e) the estimated amount of project area funds that the agency is authorized to receive
2571 from the project area for the current calendar year;
2572 (f) the estimated amount of project area funds to be paid to the agency for the next
2573 calendar year;
2574 (g) a map of the project area; and
2575 (h) any other relevant information the agency elects to provide.
2576 (3) A report prepared in accordance with this section:
2577 (a) is for informational purposes only; and
2578 (b) does not alter the amount of [
2579 [
2580 (4) The provisions of this section apply regardless of when the agency or project area is
2581 created.
2582 Section 57. Section 17C-1-605 is amended to read:
2583 17C-1-605. Audit report.
2584 (1) Each agency required to be audited under Section 17C-1-604 shall, within 180 days
2585 after the end of the agency's fiscal year, file a copy of the audit report with the county auditor,
2586 the State Tax Commission, the State Board of Education, and each taxing entity [
2587
2588 (2) Each audit report under Subsection (1) shall include:
2589 (a) the tax increment collected by the agency for each project area;
2590 (b) the amount of tax increment paid to each taxing entity under Section 17C-1-410;
2591 (c) the outstanding principal amount of bonds issued or other loans incurred to finance
2592 the costs associated with the agency's project areas; and
2593 (d) the actual amount expended for:
2594 (i) acquisition of property;
2595 (ii) site improvements or site preparation costs;
2596 (iii) installation of public utilities or other public improvements; and
2597 (iv) administrative costs of the agency.
2598 Section 58. Section 17C-1-606 is amended to read:
2599 17C-1-606. County auditor report on project areas.
2600 (1) (a) On or before March 31 of each year, the auditor of each county in which an
2601 agency is located shall prepare a report on the project areas within each agency.
2602 (b) The county auditor shall send a copy of each report under Subsection (1)(a) to the
2603 agency that is the subject of the report, the State Tax Commission, the State Board of
2604 Education, and each taxing entity [
2605 [
2606 (2) Each report under Subsection (1)(a) shall report:
2607 (a) the total assessed property value within each project area for the previous tax year;
2608 (b) the base taxable value of [
2609 year;
2610 (c) the tax increment available to be paid to the agency for the previous tax year;
2611 (d) the tax increment requested by the agency for the previous tax year; and
2612 (e) the tax increment paid to the agency for the previous tax year.
2613 (3) Within 30 days after a request by an agency, the State Tax Commission, the State
2614 Board of Education, or any taxing entity [
2615 receives tax increment, the county auditor or the county assessor shall provide access to:
2616 (a) the county auditor's method and calculations used to make adjustments under
2617 Section 17C-1-408;
2618 (b) the unequalized assessed valuation of an existing or proposed project area, or any
2619 parcel or parcels within an existing or proposed project area, if the equalized assessed valuation
2620 has not yet been determined for that year;
2621 (c) the most recent equalized assessed valuation of an existing or proposed project area
2622 or any parcel or parcels within an existing or proposed project area; and
2623 (d) the tax rate of each taxing entity adopted as of November 1 for the previous tax
2624 year.
2625 (4) Each report described in Subsection (1)(a) shall include:
2626 (a) sufficient detail regarding the calculations performed by a county auditor so that an
2627 agency or other interested party could repeat and verify the calculations; and
2628 (b) a detailed explanation of any adjustments made to the base taxable value of each
2629 project area.
2630 Section 59. Section 17C-1-607 is amended to read:
2631 17C-1-607. State Tax Commission and county assessor required to account for
2632 new growth.
2633 Upon the expiration of a project area funds collection period, the State Tax
2634 Commission and the assessor of each county in which [
2635
2636 the assessed value of property with respect to which the taxing entity is receiving taxes or
2637 increased taxes for the first time.
2638 Section 60. Section 17C-1-701.1 is enacted to read:
2639
2640 17C-1-701.1. Title.
2641 This part is known as "Agency and Project Area Dissolution."
2642 Section 61. Section 17C-1-701.5, which is renumbered from Section 17C-1-701 is
2643 renumbered and amended to read:
2644 [
2645 Recording requirements -- Agency records -- Dissolution expenses.
2646 (1) (a) Subject to Subsection (1)(b), the community legislative body [
2647
2648 dissolve an agency.
2649 (b) [
2650 Subsection (1)(a) [
2651
2652 indebtedness, or advances, and no legally binding contractual obligations with [
2653
2654 (2) (a) The community legislative body shall:
2655 (i) within 10 days after adopting an ordinance [
2656 with the lieutenant governor a copy of a notice of an impending boundary action, as defined in
2657 Section 67-1a-6.5, that meets the requirements of Subsection 67-1a-6.5(3); and
2658 (ii) upon the lieutenant governor's issuance of a certificate of dissolution under Section
2659 67-1a-6.5, submit to the recorder of the county in which the agency is located:
2660 (A) the original notice of an impending boundary action;
2661 (B) the original certificate of dissolution; and
2662 (C) a certified copy of the ordinance [
2663 that dissolves the agency.
2664 (b) Upon the lieutenant governor's issuance of the certificate of dissolution under
2665 Section 67-1a-6.5, the agency is dissolved.
2666 (c) Within 10 days after receiving the certificate of dissolution from the lieutenant
2667 governor under Section 67-1a-6.5, the community legislative body shall send a copy of the
2668 certificate of dissolution and the ordinance adopted under Subsection (1) to the State Board of
2669 Education, and each taxing entity.
2670 (d) The community legislative body shall publish a notice of dissolution in a
2671 newspaper of general circulation in the county in which the dissolved agency is located.
2672 (3) The books, documents, records, papers, and seal of each dissolved agency shall be
2673 deposited for safekeeping and reference with the recorder of the community that dissolved the
2674 agency.
2675 (4) The agency shall pay all expenses of the [
2676 Section 62. Section 17C-1-702 is enacted to read:
2677 17C-1-702. Project area dissolution.
2678 (1) Regardless of when a project area funds collection period ends, the project area
2679 remains in existence until:
2680 (a) the agency adopts a resolution dissolving the project area; and
2681 (b) the community legislative body adopts an ordinance dissolving the project area.
2682 (2) The ordinance described in Subsection (1)(b) shall include:
2683 (a) the name of the project area; and
2684 (b) a project area map or boundary description.
2685 (3) Within 30 days after the day on which the community legislative body adopts an
2686 ordinance described in Subsection (1)(b), the community legislative body shall:
2687 (a) submit a copy of the ordinance to the county recorder of the county in which the
2688 dissolved project area is located; and
2689 (b) mail or electronically submit a copy of the ordinance to the county auditor, the State
2690 Tax Commission, the State Board of Education, and each taxing entity that levies or imposes a
2691 tax on property within the dissolved project area.
2692 Section 63. Section 17C-1-801 is enacted to read:
2693
2694 17C-1-801. Title.
2695 This part is known as "Hearing and Notice Requirements."
2696 Section 64. Section 17C-1-802, which is renumbered from Section 17C-2-401 is
2697 renumbered and amended to read:
2698 [
2699 A board may combine any combination of a blight hearing, a plan hearing, and a budget
2700 hearing.
2701 Section 65. Section 17C-1-803, which is renumbered from Section 17C-2-402 is
2702 renumbered and amended to read:
2703 [
2704 Subject to Section [
2705
2706 (1) a blight hearing;
2707 (2) a plan hearing;
2708 (3) a budget hearing; or
2709 (4) a combined hearing under Section [
2710 Section 66. Section 17C-1-804, which is renumbered from Section 17C-2-403 is
2711 renumbered and amended to read:
2712 [
2713 The board shall give notice of a hearing continued under Section [
2714 17C-1-802 by announcing at the hearing:
2715 (1) the date, time, and place the hearing will be resumed; or
2716 (2) (a) that [
2717 (b) that the board will cause a notice of the continued hearing to be[
2718
2719
2720
2721
2722 Website created in Section 63F-1-701, at least seven days before the day on which the hearing
2723 is [
2724 Section 67. Section 17C-1-805, which is renumbered from Section 17C-2-501 is
2725 renumbered and amended to read:
2726 [
2727 (1) Each agency shall provide notice, [
2728 each:
2729 (a) blight hearing;
2730 (b) plan hearing; [
2731 (c) budget hearing.
2732 (2) The notice required under Subsection (1) [
2733
2734 hearings are combined under Section [
2735 Section 68. Section 17C-1-806, which is renumbered from Section 17C-2-502 is
2736 renumbered and amended to read:
2737 [
2738 (1) The notice required by Section [
2739 (a) (i) publishing one notice, excluding the map referred to in Subsection (3)(b), in a
2740 newspaper of general circulation within the county in which the project area or proposed
2741 project area is located, at least 14 days before the hearing;
2742 (ii) if there is no newspaper of general circulation, posting notice at least 14 days
2743 before the day of the hearing in at least three conspicuous places within the county in which the
2744 project area or proposed project area is located; or
2745 (iii) posting notice, excluding the map described in Subsection (3)(b), at least 14 days
2746 before the day on which the hearing is held on:
2747 (A) the Utah Public Notice Website described in Section 63F-1-701; and
2748 (B) the public website of a community located within the boundaries of the project
2749 area; and
2750 (b) at least 30 days before the hearing, mailing notice to:
2751 (i) [
2752 proposed project area; [
2753 [
2754 [
2755 [
2756 project area is located; and
2757 [
2758 [
2759 Education and the legislative body or governing board of each taxing entity.
2760 (2) The mailing of the notice to record property owners required under Subsection
2761 (1)(b)(i) shall be conclusively considered to have been properly completed if:
2762 (a) the agency mails the notice to the property owners as shown in the records,
2763 including an electronic database, of the county recorder's office and at the addresses shown in
2764 those records; and
2765 (b) the county recorder's office records used by the agency in identifying owners to
2766 whom the notice is mailed and their addresses were obtained or accessed from the county
2767 recorder's office no earlier than 30 days before the mailing.
2768 (3) The agency shall include in each notice required under Section [
2769 17C-1-805:
2770 (a) (i) a [
2771 area or proposed project area; or
2772 (ii) (A) a mailing address or telephone number where a person may request that a copy
2773 of the boundary description be sent at no cost to the person by mail, email, or facsimile
2774 transmission; and
2775 (B) if the agency or community has an Internet website, an Internet address where a
2776 person may gain access to an electronic, printable copy of the boundary description and other
2777 related information;
2778 (b) a map of the boundaries of the project area or proposed project area;
2779 (c) an explanation of the purpose of the hearing; and
2780 (d) a statement of the date, time, and location of the hearing.
2781 (4) The agency shall include in each notice under Subsection (1)(b)[
2782 (a) a statement that property tax revenues resulting from an increase in valuation of
2783 property within the project area or proposed project area will be paid to the agency for [
2784
2785 revenues would otherwise have been paid if:
2786 (i) the taxing entity committee consents to the project area budget; and
2787 (ii) the project area plan provides for the agency to receive tax increment; and
2788 (b) an invitation to the recipient of the notice to submit to the agency comments
2789 concerning the subject matter of the hearing before the date of the hearing.
2790 (5) An agency may include in a notice under Subsection (1) any other information the
2791 agency considers necessary or advisable, including the public purpose [
2792 project area development and any future tax benefits expected to result from the project area
2793 development.
2794 Section 69. Section 17C-1-807, which is renumbered from Section 17C-2-503 is
2795 renumbered and amended to read:
2796 [
2797 hearing.
2798 Each notice under Section [
2799 include:
2800 (1) a statement that:
2801 (a) [
2802 (b) the proposed [
2803 (c) the record owner of property within the proposed project area has the right to
2804 present evidence at the blight hearing contesting the existence of blight;
2805 (d) except for a hearing continued under Section [
2806 will notify the record owner of property [
2807 17C-1-806(1)(b)(i) of each additional public hearing held by the agency concerning the [
2808
2809 project area plan; and
2810 (e) [
2811
2812 [
2813 (2) if the agency anticipates acquiring property in an urban renewal project area or a
2814 community reinvestment project area by eminent domain, a clear and plain statement that:
2815 (a) the project area plan may require the agency to use eminent domain; and
2816 (b) the proposed use of eminent domain will be discussed at the blight hearing.
2817 Section 70. Section 17C-1-808, which is renumbered from Section 17C-2-504 is
2818 renumbered and amended to read:
2819 [
2820 hearing.
2821 Each notice under Section [
2822 (1) a statement that any person objecting to the [
2823 contesting the regularity of any of the proceedings to adopt [
2824 may appear before the [
2825 project area plan should not be adopted; and
2826 (2) a statement that the proposed project area plan is available for inspection at the
2827 agency offices.
2828 Section 71. Section 17C-1-809, which is renumbered from Section 17C-2-505 is
2829 renumbered and amended to read:
2830 [
2831 hearing.
2832 Each notice under Section [
2833 (1) the following statement:
2834 "The (name of agency) has requested $________ in property tax revenues that will be
2835 generated by development within the (name of project area) to fund a portion of project costs
2836 within the (name of project area). These property tax revenues will be used for the following:
2837 (list major budget categories and amounts). These property taxes will be taxes levied by the
2838 following governmental entities, and, assuming current tax rates, the taxes paid to the agency
2839 for this project area from each taxing entity will be as follows: (list each taxing entity levying
2840 taxes and the amount of total taxes that would be paid from each taxing entity). All of the
2841 property taxes to be paid to the agency for the development in the project area are taxes that
2842 will be generated only if the project area is developed.
2843 All concerned citizens are invited to attend the project area budget hearing scheduled
2844 for (date, time, and place of hearing). A copy of the (name of project area) project area budget
2845 is available at the offices of (name of agency and office address)."; and
2846 (2) other information that the agency considers appropriate.
2847 Section 72. Section 17C-1-901 is enacted to read:
2848
2849 17C-1-901. Title.
2850 This part is known as "Eminent Domain."
2851 Section 73. Section 17C-1-902, which is renumbered from Section 17C-1-206 is
2852 renumbered and amended to read:
2853 [
2854 (1) Except as provided in Subsection (2), an agency may not use eminent domain to
2855 acquire property.
2856 (2) [
2857 78B, Chapter 6, Part 5, Eminent Domain, use eminent domain to acquire an interest in
2858 property:
2859 (a) [
2860
2861 (i) the board makes a finding of blight under Chapter 2, Part 3, Blight Determination in
2862 Urban Renewal Project Areas; and
2863 (ii) the urban renewal project area plan provides for the use of eminent domain;
2864 (b) [
2865 located within a project area, if the board member or officer consents[
2866 (c) within a community reinvestment project area if:
2867 (i) the board makes a finding of blight under Section 17C-5-405;
2868 (ii) the community reinvestment project area plan provides for the use of eminent
2869 domain; and
2870 (iii) the agency creates a taxing entity committee in accordance with Section
2871 17C-1-402;
2872 (d) that:
2873 (i) is owned by a participant or a property owner that is entitled to receive tax
2874 increment or other assistance from the agency;
2875 (ii) is within a project area, regardless of when the project area is created, for which the
2876 agency made a finding of blight under Section 17C-2-102 or 17C-5-405; and
2877 (iii) (A) the participant or property owner described in Subsection (2)(d)(i) fails to
2878 develop or improve in accordance with the participation agreement or the project area plan; or
2879 (B) for a period of 36 months does not generate the amount of tax increment that the
2880 agency projected to receive under the project area budget; or
2881 (e) if a property owner requests in writing that the agency exercise eminent domain to
2882 acquire the property owner's property within a project area.
2883 (3) An agency shall, in accordance with the provisions of this part, commence the
2884 acquisition of property described in Subsections (2)(a) through (c) by eminent domain within
2885 five years after the day on which the project area plan is effective.
2886 Section 74. Section 17C-1-903, which is renumbered from Section 17C-2-602 is
2887 renumbered and amended to read:
2888 [
2889 eminent domain -- Civil action authorized -- Record of good faith negotiations to be
2890 retained.
2891 (1) Before an agency may [
2892 eminent domain, the agency shall:
2893 (a) negotiate in good faith with the affected record property owner;
2894 (b) provide to each affected record property owner a written declaration that includes:
2895 (i) an explanation of the eminent domain process and the reasons for using it,
2896 including:
2897 (A) the need for the agency to obtain an independent appraisal that indicates the fair
2898 market value of the property and how the fair market value was determined;
2899 (B) a statement that the agency may adopt a resolution authorizing the agency to make
2900 an offer to the record property owner to purchase the property for the fair market value amount
2901 determined by the appraiser and that, if the offer is rejected, the agency has the right to acquire
2902 the property through an eminent domain proceeding; and
2903 (C) a statement that the agency will prepare an offer that will include the price the
2904 agency is offering for the property, an explanation of how the agency determined the price
2905 being offered, the legal description of the property, conditions of the offer, and the time at
2906 which the offer will expire;
2907 (ii) an explanation of the record property owner's relocation rights under Title 57,
2908 Chapter 12, Utah Relocation Assistance Act, and how to receive relocation assistance; and
2909 (iii) a statement that the owner has the right to receive just compensation and an
2910 explanation of how to obtain it; and
2911 (c) provide to the affected record property owner or the owner's designated
2912 representative a notice that is printed in a type size of at least ten-point type that contains:
2913 (i) a description of the property to be acquired;
2914 (ii) the name of the agency acquiring the property and the agency's contact person and
2915 telephone number; and
2916 (iii) a copy of Title 57, Chapter 12, Utah Relocation Assistance Act.
2917 (2) A person may bring a civil action against an agency for a violation of Subsection
2918 (1)(b) that results in damage to that person.
2919 (3) Each agency shall keep a record and evidence of the good faith negotiations
2920 required under Subsection (1)(a) and retain the record and evidence as provided in:
2921 (a) Title 63G, Chapter 2, Government Records Access and Management Act; or
2922 (b) an ordinance or policy that the agency had adopted under Section 63G-2-701.
2923 (4) A record property owner whose property is being taken by an agency through the
2924 exercise of eminent domain may elect to receive for the real property being taken:
2925 (a) fair market value; or
2926 (b) replacement property under Section 57-12-7.
2927 Section 75. Section 17C-1-904, which is renumbered from Section 17C-2-601 is
2928 renumbered and amended to read:
2929 [
2930 residential property or commercial property -- Acquiring property already devoted to a
2931 public use -- Relocation assistance requirement.
2932 [
2933
2934 [
2935 [
2936
2937 [
2938 [
2939
2940 [
2941
2942 [
2943
2944 [
2945 [
2946 [
2947 [
2948
2949
2950 [
2951 [
2952 [
2953 [
2954 [
2955 [
2956
2957 [
2958
2959
2960 [
2961
2962 [
2963
2964 [
2965
2966 [
2967 [
2968
2969
2970
2971 [
2972
2973 [
2974 [
2975 [
2976
2977
2978
2979 [
2980
2981 [
2982
2983 [
2984 [
2985
2986 [
2987
2988 [
2989
2990 [
2991 [
2992
2993 [
2994 [
2995 [
2996
2997 (1) As used in this section:
2998 (a) "Commercial property" means real property used, in whole or in part, by the owner
2999 or possessor of the property for a commercial, industrial, retail, or other business purpose,
3000 regardless of the identity of the property owner.
3001 (b) "Owner occupied property" means private real property that is:
3002 (i) used for a single-family residential or commercial purpose; and
3003 (ii) occupied by the owner of the property.
3004 (c) "Relevant area" means:
3005 (i) except as provided in Subsection (1)(c)(ii), the project area; or
3006 (ii) the area included within a phase of a project under a project area plan if the phase
3007 and the area included within the phase are described in the project area plan.
3008 (2) An agency may not initiate an action in district court acquire by eminent domain a
3009 residential owner occupied property unless:
3010 (a) (i) a written petition requesting the agency to use eminent domain to acquire the
3011 property is submitted by the owners of at least 80% of the residential owner occupied property
3012 within the relevant area representing at least 70% of the value of residential owner occupied
3013 property within the relevant area; or
3014 (ii) a written petition of 90% of the owners of real property, including property owned
3015 by the agency or a public entity within the project area is submitted to the agency, requesting
3016 the use of eminent domain to acquire the property; and
3017 (b) at least two-thirds of all board members vote in favor of using eminent domain to
3018 acquire the property.
3019 (3) An agency may not initiate an action in district court to acquire commercial owner
3020 occupied property by eminent domain unless:
3021 (a) a written petition requesting the agency to use eminent domain to acquire the
3022 property is submitted by the owners of at least 75% of the commercial property within the
3023 relevant area representing at least 60% of the value of commercial property within the relevant
3024 area; and
3025 (b) at least two-thirds of all board members vote in favor of using eminent domain to
3026 acquire the property.
3027 (4) For purposes of this section an owner is considered to have signed a petition if:
3028 (a) owners representing a majority ownership interest in the property sign the petition;
3029 or
3030 (b) if the property is owned by joint tenants or tenants by the entirety, 50% of the
3031 number of owners of the property sign the petition.
3032 (5) An agency may not acquire by eminent domain any real property on which an
3033 existing building is to be continued on the building's present site and in the building's present
3034 form and use unless:
3035 (a) the building requires structural alteration, improvement, modernization, or
3036 rehabilitation;
3037 (b) the site or lot on which the building is situated requires modification in size, shape,
3038 or use; or
3039 (c) (i) it is necessary to impose upon the property a standard, restriction, or control of
3040 the project area plan; and
3041 (ii) the owner fails or refuses to agree to participate in the project area plan.
3041a Ŝ→ (6) An agency may not acquire by eminent domain property that is owned by a public
3041b entity. ←Ŝ
3042 [
3042a comply with
3043 Title 57, Chapter 12, Utah Relocation Assistance Act.
3044 Section 76. Section 17C-1-905, which is renumbered from Section 17C-2-603 is
3045 renumbered and amended to read:
3046 [
3047 relocation expenses, and damage to fixtures or personal property.
3048 [
3049 In an eminent domain [
3050 award:
3051 (1) [
3052
3053 exceeds the amount offered by the agency;
3054 (2) [
3055 any costs [
3056 (a) an owner who occupied the acquired property[
3057 (b) a party conducting a business on the acquired property[
3058 (c) a person displaced from the property, as permitted by Title 57, Chapter 12, Utah
3059 Relocation Assistance Act; and
3060 (3) [
3061 fixtures or personal property that is:
3062 (a) owned by the owner of the acquired property or by a person conducting a business
3063 on the acquired property; and
3064 (b) damaged as a result of the acquisition or relocation.
3065 Section 77. Section 17C-2-101.1 is enacted to read:
3066
3067 17C-2-101.1. Title.
3068 This chapter is known as "Urban Renewal."
3069 Section 78. Section 17C-2-101.2 is enacted to read:
3070 17C-2-101.2. Applicability of chapter.
3071 This chapter applies to an urban renewal project area that is effective:
3072 (1) before May 10, 2016; or
3073 (2) before September 1, 2016, if an agency adopted a resolution in accordance with
3074 Section 17C-2-101.5 before April 1, 2016.
3075 Section 79. Section 17C-2-101.5, which is renumbered from Section 17C-2-101 is
3076 renumbered and amended to read:
3077 [
3078 to adopt resolution.
3079 (1) [
3080 area plan by adopting a resolution that:
3081 (a) designates an area located within the agency's boundaries as a survey area;
3082 (b) contains a statement that the survey area requires study to determine whether:
3083 (i) one or more urban renewal [
3084 feasible; and
3085 (ii) blight exists within the survey area; and
3086 (c) contains a boundary description or map [
3087 (2) (a) Any person or any group, association, corporation, or other entity may submit a
3088 written request to the board to adopt a resolution under Subsection (1).
3089 (b) A request under Subsection (2)(a) may include plans showing the [
3090 project area development proposed for an area within the agency's boundaries.
3091 (c) The board may, in [
3092 Subsection (2)(a).
3093 Section 80. Section 17C-2-102 is amended to read:
3094 17C-2-102. Process for adopting urban renewal project area plan -- Prerequisites
3095 -- Restrictions.
3096 (1) (a) In order to adopt an urban renewal project area plan, after adopting a resolution
3097 under Subsection [
3098 (i) unless a finding of blight is based on a finding made under Subsection
3099 17C-2-303(1)(b) relating to an inactive industrial site or inactive airport site:
3100 (A) cause a blight study to be conducted within the survey area as provided in Section
3101 17C-2-301;
3102 (B) provide notice of a blight hearing as required under [
3103 Chapter 1, Part 8, Hearing and Notice Requirements; and
3104 (C) hold a blight hearing as [
3105 (ii) after the blight hearing has been held or, if no blight hearing is required under
3106 Subsection (1)(a)(i), after adopting a resolution under Subsection [
3107 hold a board meeting at which the board shall:
3108 (A) consider:
3109 (I) the issue of blight and the evidence and information relating to the existence or
3110 nonexistence of blight; and
3111 (II) whether adoption of one or more urban renewal project area plans should be
3112 pursued; and
3113 (B) by resolution:
3114 (I) make a finding regarding the existence of blight in the proposed urban renewal
3115 project area;
3116 (II) select one or more project areas comprising part or all of the survey area; and
3117 (III) authorize the preparation of a [
3118 area;
3119 (iii) prepare a [
3120 investigation, and negotiation regarding the project area plan that the agency considers
3121 appropriate;
3122 (iv) make the [
3123 offices during normal business hours;
3124 (v) provide notice of the plan hearing [
3125 [
3126 (vi) hold a [
3127
3128 (A) allow public comment on:
3129 (I) the [
3130 (II) whether the [
3131 rejected; and
3132 (B) receive all written and hear all oral objections to the [
3133 plan;
3134 (vii) before holding the plan hearing, provide an opportunity for the State Board of
3135 Education and each taxing entity that levies a tax on property within the proposed project area
3136 to consult with the agency regarding the [
3137 (viii) if applicable, hold the election required under Subsection 17C-2-105(3);
3138 (ix) after holding the plan hearing, at the same meeting or at a subsequent meeting
3139 consider:
3140 (A) the oral and written objections to the [
3141 evidence and testimony for and against adoption of the [
3142 (B) whether to revise, approve, or reject the [
3143 (x) approve the [
3144 project area plan by a resolution that complies with Section 17C-2-106; and
3145 (xi) submit the project area plan to the community legislative body for adoption.
3146 (b) (i) If an agency makes a finding under Subsection (1)(a)(ii)(B) that blight exists in
3147 the proposed urban renewal project area, the agency may not adopt the project area plan until
3148 the taxing entity committee approves the finding of blight.
3149 (ii) (A) A taxing entity committee may not disapprove an agency's finding of blight
3150 unless the committee demonstrates that the conditions the agency found to exist in the urban
3151 renewal project area that support the agency's finding of blight under Section 17C-2-303:
3152 (I) do not exist; or
3153 (II) do not constitute blight.
3154 (B) (I) If the taxing entity committee questions or disputes the existence of some or all
3155 of the blight conditions that the agency found to exist in the urban renewal project area or that
3156 those conditions constitute blight, the taxing entity committee may hire a consultant, mutually
3157 agreed upon by the taxing entity committee and the agency, with the necessary expertise to
3158 assist the taxing entity committee to make a determination as to the existence of the questioned
3159 or disputed blight conditions.
3160 (II) The agency shall pay the fees and expenses of each consultant hired under
3161 Subsection (1)(b)(ii)(B)(I).
3162 (III) The findings of a consultant under this Subsection (1)(b)(ii)(B) shall be binding on
3163 the taxing entity committee and the agency.
3164 (2) An agency may not propose a project area plan under Subsection (1) unless the
3165 community in which the proposed project area is located:
3166 (a) has a planning commission; and
3167 (b) has adopted a general plan under:
3168 (i) if the community is a [
3169 General Plan; or
3170 (ii) if the community is a county, Title 17, Chapter 27a, Part 4, General Plan.
3171 (3) (a) Subject to Subsection (3)(b), [
3172 plan more than one year after adoption of a resolution making a finding of blight under
3173 Subsection (1)(a)(ii)(B).
3174 (b) If a project area plan is submitted to an election under Subsection 17C-2-105(3),
3175 the time between the plan hearing and the date of the election does not count for purposes of
3176 calculating the year period under Subsection (3)(a).
3177 (4) (a) Except as provided in Subsection (4)(b), a [
3178 may not be modified to add real property to the proposed project area unless the board holds a
3179 plan hearing to consider the addition and gives notice of the plan hearing as required under
3180 Sections [
3181 (b) The notice and hearing requirements under Subsection (4)(a) do not apply to a
3182 [
3183 area if:
3184 (i) the property is contiguous to the property already included in the proposed project
3185 area under the [
3186 (ii) the record owner of the property consents to adding the real property to the
3187 proposed project area; and
3188 (iii) the property is located within the survey area.
3189 Section 81. Section 17C-2-103 is amended to read:
3190 17C-2-103. Urban renewal project area plan requirements.
3191 (1) Each urban renewal project area plan and [
3192 (a) describe the boundaries of the project area, subject to Section 17C-1-414, if
3193 applicable;
3194 (b) contain a general statement of the land uses, layout of principal streets, population
3195 densities, and building intensities of the project area and how they will be affected by the
3196 [
3197 (c) state the standards that will guide the [
3198 (d) show how the purposes of this title will be attained by the [
3199 area development;
3200 (e) be consistent with the general plan of the community in which the project area is
3201 located and show that the [
3202 community's general plan;
3203 (f) describe how the [
3204 blight in the project area;
3205 (g) describe any specific project or projects that are the object of the proposed [
3206
3207 (h) identify how [
3208 the [
3209 currently involved in the [
3210 (i) state the reasons for the selection of the project area;
3211 (j) describe the physical, social, and economic conditions existing in the project area;
3212 (k) describe any tax incentives offered private entities for facilities located in the
3213 project area;
3214 (l) include the analysis described in Subsection (2);
3215 (m) if any of the existing buildings or uses in the project area are included in or eligible
3216 for inclusion in the National Register of Historic Places or the State Register, state that the
3217 agency shall comply with Section 9-8-404 as though the agency were a state agency; and
3218 (n) include other information that the agency determines to be necessary or advisable.
3219 (2) Each analysis under Subsection (1)(l) shall consider:
3220 (a) the benefit of any financial assistance or other public subsidy proposed to be
3221 provided by the agency, including:
3222 (i) an evaluation of the reasonableness of the costs of the [
3223 development;
3224 (ii) efforts the agency or [
3225 private investment;
3226 (iii) the rationale for use of tax increment, including an analysis of whether the
3227 proposed project area development might reasonably be expected to occur in the foreseeable
3228 future solely through private investment; and
3229 (iv) an estimate of the total amount of tax increment that will be expended in
3230 undertaking [
3231
3232 (b) the anticipated public benefit to be derived from the [
3233 development, including:
3234 (i) the beneficial influences upon the tax base of the community;
3235 (ii) the associated business and economic activity likely to be stimulated; and
3236 (iii) whether adoption of the project area plan is necessary and appropriate to reduce or
3237 eliminate blight.
3238 Section 82. Section 17C-2-105 is amended to read:
3239 17C-2-105. Objections to urban renewal project area plan -- Owners' alternative
3240 project area plan -- Election if 40% of property owners object.
3241 (1) At any time before the plan hearing, any person may file with the agency a written
3242 statement of objections to the [
3243 (2) If the record owners of property of a majority of the private real property included
3244 within the proposed urban renewal project area file a written petition before or at the plan
3245 hearing, proposing an alternative project area plan, the agency shall consider that proposed plan
3246 in conjunction with the project area plan proposed by the agency.
3247 (3) (a) If the record property owners of at least 40% of the private land area within the
3248 most recently proposed urban renewal project area object in writing to the [
3249 project area plan before or at the plan hearing, or object orally at the plan hearing, and do not
3250 withdraw their objections, an agency may not approve the project area plan until approved by
3251 voters within the boundaries of the agency in which the proposed project area is located at an
3252 election as provided in Subsection (3)(b).
3253 (b) (i) Except as provided in this section, each election required under Subsection
3254 (3)(a) shall comply with Title 20A, Election Code.
3255 (ii) An election under Subsection (3)(a) may be held on the same day and with the
3256 same election officials as an election held by the community in which the proposed project area
3257 is located.
3258 (iii) If a majority of those voting on the proposed project area plan vote in favor of it,
3259 the project area plan shall be considered approved and the agency shall confirm the approval by
3260 resolution.
3261 (4) If the record property owners of 2/3 of the private land area within the proposed
3262 project area object in writing to the [
3263 hearing and do not withdraw their objections, the project area plan may not be adopted and the
3264 agency may not reconsider the project area plan for three years.
3265 Section 83. Section 17C-2-106 is amended to read:
3266 17C-2-106. Board resolution approving urban renewal project area plan --
3267 Requirements.
3268 Each board resolution approving a [
3269 the project area plan under Subsection 17C-2-102(1)(a)(x) shall contain:
3270 (1) a [
3271 subject of the project area plan;
3272 (2) the agency's purposes and intent with respect to the project area;
3273 (3) the project area plan incorporated by reference;
3274 (4) a statement that the board previously made a finding of blight within the project
3275 area and the date of the board's finding of blight; and
3276 (5) the board findings and determinations that:
3277 (a) there is a need to effectuate a public purpose;
3278 (b) there is a public benefit under the analysis described in Subsection 17C-2-103(2);
3279 (c) it is economically sound and feasible to adopt and carry out the project area plan;
3280 (d) the project area plan conforms to the community's general plan; and
3281 (e) carrying out the project area plan will promote the public peace, health, safety, and
3282 welfare of the community in which the project area is located.
3283 Section 84. Section 17C-2-108 is amended to read:
3284 17C-2-108. Notice of urban renewal project area plan adoption -- Effective date
3285 of plan -- Contesting the formation of the plan.
3286 (1) (a) Upon the community legislative body's adoption of an urban renewal project
3287 area plan, or an amendment to a project area plan under Section 17C-2-110, the community
3288 legislative body shall provide notice as provided in Subsection (1)(b) by:
3289 (i) (A) publishing or causing to be published a notice in a newspaper of general
3290 circulation within the agency's boundaries; or
3291 (B) if there is no newspaper of general circulation within the agency's boundaries,
3292 causing a notice to be posted in at least three public places within the agency's boundaries; and
3293 (ii) posting a notice on the Utah Public Notice Website described in Section
3294 63F-1-701.
3295 (b) Each notice under Subsection (1)(a) shall:
3296 (i) set forth the community legislative body's ordinance adopting the project area plan
3297 or a summary of the ordinance; and
3298 (ii) include a statement that the project area plan is available for general public
3299 inspection and the hours for inspection.
3300 (2) The project area plan shall become effective on the date of:
3301 (a) if notice was published under Subsection (1)(a), publication of the notice; or
3302 (b) if notice was posted under Subsection (1)(a), posting of the notice.
3303 (3) (a) For a period of 30 days after the effective date of the project area plan under
3304 Subsection (2), any person [
3305 to adopt the project area plan if the plan or procedure fails to comply with applicable statutory
3306 requirements.
3307 (b) After the 30-day period under Subsection (3)(a) expires, [
3308 contest the project area plan or procedure used to adopt the project area plan for any cause.
3309 (4) Upon adoption of the project area plan by the [
3310 body, the agency may carry out the project area plan.
3311 (5) Each agency shall make the [
3312 public at [
3313 Section 85. Section 17C-2-109 is amended to read:
3314 17C-2-109. Agency required to transmit and record documents after adoption of
3315 an urban renewal project area plan.
3316 Within 30 days after the community legislative body adopts, under Section 17C-2-107,
3317 an urban renewal project area plan, the agency shall:
3318 (1) record with the recorder of the county in which the project area is located a
3319 document containing:
3320 (a) a description of the land within the project area;
3321 (b) a statement that the project area plan for the project area has been adopted; and
3322 (c) the date of adoption;
3323 (2) transmit a copy of the description of the land within the project area and an accurate
3324 map or plat indicating the boundaries of the project area to the Automated Geographic
3325 Reference Center created under Section 63F-1-506; and
3326 (3) for a project area plan that provides for [
3327 agency to receive tax increment, transmit a copy of the description of the land within the
3328 project area, a copy of the community legislative body ordinance adopting the project area plan,
3329 and a map or plat indicating the boundaries of the project area to:
3330 (a) the auditor, recorder, attorney, surveyor, and assessor of each county in which any
3331 part of the project area is located;
3332 (b) the officer or officers performing the function of auditor or assessor for each taxing
3333 entity that does not use the county assessment roll or collect [
3334 through the county;
3335 (c) the legislative body or governing board of each taxing entity;
3336 (d) the State Tax Commission; and
3337 (e) the State Board of Education.
3338 Section 86. Section 17C-2-110 is amended to read:
3339 17C-2-110. Amending an urban renewal project area plan.
3340 (1) An [
3341 section.
3342 (2) If an agency proposes to amend [
3343 enlarge the project area:
3344 (a) subject to Subsection (2)(e), the requirements under this part that apply to adopting
3345 a project area plan apply equally to the proposed amendment as if it were a proposed project
3346 area plan;
3347 (b) for a pre-July 1, 1993 project area plan, the base year [
3348 area added to the project area shall be determined under Subsection 17C-1-102[
3349 using the effective date of the amended project area plan;
3350 (c) for a post-June 30, 1993 project area plan:
3351 (i) the base year [
3352 determined under Subsection 17C-1-102[
3353 committee's consent referred to in Subsection (2)(c)(ii); and
3354 (ii) the agency shall obtain the consent of the taxing entity committee before the agency
3355 may collect tax increment from the area added to the project area by the amendment;
3356 (d) the agency shall make a finding regarding the existence of blight in the area
3357 proposed to be added to the project area by following the procedure set forth in Subsections
3358 17C-2-102(1)(a)(i) and (ii); and
3359 (e) the agency need not make a finding regarding the existence of blight in the project
3360 area as described in the original project area plan, if the agency made a finding of the existence
3361 of blight regarding that project area in connection with adoption of the original project area
3362 plan.
3363 (3) If a proposed amendment does not propose to enlarge an urban renewal project
3364 area, [
3365 project area plan after:
3366 (a) the agency gives notice, as provided in Section [
3367 proposed amendment and of the public hearing required by Subsection (3)(b);
3368 (b) the [
3369 the requirements of a plan hearing;
3370 (c) the agency obtains the taxing entity committee's consent to the amendment, if the
3371 amendment proposes:
3372 (i) to enlarge the area within the project area from which tax increment is collected;
3373 (ii) to permit the agency to receive a greater percentage of tax increment or to [
3374
3375 both, than allowed under the adopted project area plan; or
3376 (iii) for an amendment to a project area plan that was adopted before April 1, 1983, to
3377 expand the area from which tax increment is collected to exceed 100 acres of private property;
3378 and
3379 (d) the agency obtains the consent of the legislative body or governing board of each
3380 taxing entity affected, if the amendment proposes to permit the agency to receive, from less
3381 than all taxing entities, a greater percentage of tax increment or to [
3382
3383 under the adopted project area plan.
3384 (4) (a) An [
3385 complying with the notice and public hearing requirements of Subsections (2)(a) and (3)(a) and
3386 (b) and without obtaining taxing entity committee approval under Subsection (3)(c) if the
3387 amendment:
3388 (i) makes a minor adjustment in the [
3389 boundary requested by a county assessor or county auditor to avoid inconsistent property
3390 boundary lines; or
3391 (ii) subject to Subsection (4)(b), removes a parcel [
3392 because the agency determines that the parcel is:
3393 [
3394 [
3395 (A) tax exempt;
3396 (B) no longer blighted; or
3397 (C) no longer necessary or desirable to the project area.
3398 (b) An amendment removing a parcel [
3399 Subsection (4)(a)(ii) may [
3400 parcel being removed.
3401 (5) (a) An amendment approved by board resolution under this section may not take
3402 effect until adopted by ordinance of the legislative body of the community in which the project
3403 area that is the subject of the project area plan being amended is located.
3404 (b) Upon a community legislative body passing an ordinance adopting an amendment
3405 to a project area plan, the agency whose project area plan was amended shall comply with the
3406 requirements of Sections 17C-2-108 and 17C-2-109 to the same extent as if the amendment
3407 were a project area plan.
3408 (6) (a) Within 30 days after the day on which an amendment to a project area plan
3409 becomes effective, a person may contest the amendment to the project area plan or the
3410 procedure used to adopt the amendment to the project area plan if the amendment or procedure
3411 fails to comply with a provision of this title.
3412 (b) After the 30-day period described in Subsection (6)(a) expires, a person may not
3413 contest the amendment to the project area plan or procedure used to adopt the amendment to
3414 the project area plan for any cause.
3415 Section 87. Section 17C-2-201 is amended to read:
3416 17C-2-201. Project area budget -- Requirements for adopting -- Contesting the
3417 budget or procedure -- Time limit.
3418 (1) (a) If an agency anticipates funding all or a portion of a post-June 30, 1993 urban
3419 renewal project area plan with tax increment, the agency shall, subject to Section 17C-2-202,
3420 adopt a project area budget as provided in this part.
3421 (b) An urban renewal project area budget adopted on or after March 30, 2009 shall
3422 specify:
3423 (i) for a project area budget adopted on or after March 30, 2009:
3424 (A) the [
3425
3426 (B) the percentage of tax increment the agency is [
3427 the project area under the project area budget; and
3428 (ii) for a project area budget adopted on or after March 30, 2013, unless approval is
3429 obtained under Subsection 17C-1-402(4)(b)(vi)(C), the maximum cumulative dollar amount of
3430 tax increment that the agency may receive from the project area under the project area budget.
3431 (2) To adopt an urban renewal project area budget, the agency shall:
3432 (a) prepare a [
3433 (b) make a copy of the [
3434 the agency's offices during normal business hours;
3435 (c) provide notice of the budget hearing as required by [
3436
3437 (d) hold a public hearing on the [
3438 hearing, allow public comment on:
3439 (i) the [
3440 (ii) whether the [
3441 rejected;
3442 (e) (i) if required under Subsection 17C-2-204(1), obtain the approval of the taxing
3443 entity committee on the [
3444 proposed project area budget; or
3445 (ii) if applicable, comply with the requirements of Subsection 17C-2-204(2);
3446 (f) if approval of the taxing entity committee is required under Subsection (2)(e)(i),
3447 obtain a written certification, signed by an attorney licensed to practice law in this state, stating
3448 that the taxing entity committee followed the appropriate procedures to approve the project
3449 area budget; and
3450 (g) after the budget hearing, hold a board meeting in the same meeting as the public
3451 hearing or in a subsequent meeting to:
3452 (i) consider comments made and information presented at the public hearing relating to
3453 the [
3454 (ii) adopt by resolution the [
3455 the project area budget.
3456 (3) (a) For a period of 30 days after the agency's adoption of the project area budget
3457 under Subsection (2)(g), any person [
3458 procedure used to adopt the project area budget if the budget or procedure fails to comply with
3459 applicable statutory requirements.
3460 (b) After the 30-day period under Subsection (3)(a) expires, a person, [
3461 may not contest:
3462 (i) the project area budget or procedure used by either the taxing entity committee or
3463 the agency to approve and adopt the project area budget;
3464 (ii) a [
3465 budget; or
3466 (iii) the agency's use of tax increment under the project area budget.
3467 Section 88. Section 17C-2-203 is amended to read:
3468 17C-2-203. Part of tax increment funds in urban renewal project area budget to
3469 be used for housing -- Waiver of requirement.
3470 (1) (a) Except as provided in Ĥ→ [
3470a each urban renewal project area budget
3471 adopted on or after May 1, 2000, that provides for more than $100,000 of annual tax increment
3472 to be paid to the agency shall allocate at least 20% of the tax increment for housing as provided
3473 in Section 17C-1-412.
3474 (b) The 20% requirement of Subsection (1)(a) may be waived in part or whole by the
3475 [
3476 taxing entity committee determines that 20% of tax increment is more than is needed to address
3477 the community's need for income targeted housing.
3477a Ĥ→ (c) An agency is not subject to the 20% requirement described in Subsection (1)(a) if:
3477b (i) an inactive industrial site is located within an urban renewal project area; and
3477c (ii) the inactive industrial site's remediation costs are estimated to exceed 20% of the
3477d project area funds under the urban renewal project area budget. ←Ĥ
3478 (2) An urban renewal project area budget not required under Subsection (1)(a) to
3479 allocate tax increment for housing may allocate 20% of tax increment [
3480 the agency over the life of the project area for housing as provided in Section 17C-1-412 if the
3481 project area budget is under a project area plan that is adopted on or after July 1, 1998.
3482 Section 89. Section 17C-2-204 is amended to read:
3483 17C-2-204. Consent of taxing entity committee required for urban renewal
3484 project area budget -- Exception.
3485 (1) (a) Except as provided in Subsection (1)(b) and subject to Subsection (2), each
3486 agency shall obtain the consent of the taxing entity committee for each urban renewal project
3487 area budget under a post-June 30, 1993 project area plan before the agency may [
3488 receive any tax increment from the urban renewal project area.
3489 (b) For an urban renewal project area budget adopted from July 1, 1998 through May 1,
3490 2000 that allocates 20% or more of the tax increment for housing as provided in Section
3491 17C-1-412, an agency:
3492 (i) need not obtain the consent of the taxing entity committee for the project area
3493 budget; and
3494 (ii) may not [
3495 after:
3496 (A) the loan fund board has certified the project area budget as complying with the
3497 requirements of Section 17C-1-412; and
3498 (B) the [
3499 two-thirds vote.
3500 (2) (a) Before a taxing entity committee may consent to an urban renewal project area
3501 budget adopted on or after May 1, 2000 that is required under Subsection 17C-2-203(1)(a) to
3502 allocate 20% of tax increment for housing, the agency shall:
3503 (i) adopt a housing plan showing the uses for the housing funds; and
3504 (ii) provide a copy of the housing plan to the taxing entity committee and the loan fund
3505 board.
3506 (b) If an agency amends a housing plan prepared under Subsection (2)(a), the agency
3507 shall provide a copy of the amendment to the taxing entity committee and the loan fund board.
3508 Section 90. Section 17C-2-206 is amended to read:
3509 17C-2-206. Amending an urban renewal project area budget.
3510 (1) An agency may by resolution amend an urban renewal project area budget as
3511 provided in this section.
3512 (2) To amend an adopted urban renewal project area budget, the agency shall:
3513 (a) advertise and hold one public hearing on the proposed amendment as provided in
3514 Subsection (3);
3515 (b) if approval of the taxing entity committee was required for adoption of the original
3516 project area budget, obtain the approval of the taxing entity committee to the same extent that
3517 the agency was required to obtain the consent of the taxing entity committee for the project
3518 area budget as originally adopted;
3519 (c) if approval of the taxing entity committee is required under Subsection (2)(b),
3520 obtain a written certification, signed by an attorney licensed to practice law in this state, stating
3521 that the taxing entity committee followed the appropriate procedures to approve the project
3522 area budget; and
3523 (d) adopt a resolution amending the project area budget.
3524 (3) The public hearing required under Subsection (2)(a) shall be conducted according
3525 to the procedures and requirements of Subsections 17C-2-201(2)(c) and (d), except that if the
3526 amended project area budget proposes that the agency be paid a greater proportion of tax
3527 increment from a project area than was to be paid under the previous project area budget, the
3528 notice shall state the percentage paid under the previous project area budget and the percentage
3529 proposed under the amended project area budget.
3530 (4) If the removal of a parcel under Subsection 17C-2-110(4)(a)(ii) reduces the base
3531 taxable value of the project area, an agency may amend the project area budget to conform with
3532 the new base taxable value without:
3533 (a) complying with Subsections (2)(a) and (3); and
3534 (b) if applicable, obtaining taxing entity committee approval described in Subsection
3535 (2)(b).
3536 [
3537 under the previously adopted project area budget without the proposed amendment.
3538 [
3539 30 days after the day on which the agency adopts the amendment.
3540 (b) A person who fails to contest a budget amendment under Subsection [
3541 (i) forfeits any claim against an agency's adoption of the amendment; and
3542 (ii) may not contest:
3543 (A) a [
3544 amendment; or
3545 (B) an agency's use of a tax increment under the budget amendment.
3546 Section 91. Section 17C-2-207 is amended to read:
3547 17C-2-207. Extending collection of tax increment in an urban renewal project
3548 area budget.
3549 (1) An [
3550 committee before May 10, 2011, is not subject to this section.
3551 (2) (a) An agency's collection of tax increment under an [
3552 project area budget may be extended by:
3553 (i) following the project area budget amendment procedures outlined in Section
3554 17C-2-206; or
3555 (ii) following the procedures outlined in this section.
3556 (b) The base taxable value for an urban renewal project area budget may not be altered
3557 as a result of an extension under this section unless otherwise expressly provided for in an
3558 interlocal agreement adopted in accordance with Subsection (3)(a).
3559 (3) To extend under this section the [
3560
3561 agency shall:
3562 (a) obtain the approval of the taxing entity through an interlocal agreement;
3563 (b) (i) hold a public hearing on the proposed extension in accordance with Subsection
3564 17C-2-201(2)(d) in the same manner as required for a [
3565 (ii) provide notice of the hearing:
3566 (A) as required by [
3567 Requirements; and
3568 (B) including the proposed [
3569 budget's extension period; and
3570 (c) after obtaining the [
3571 accordance with Subsection (3)(a), at or after the public hearing, adopt a resolution approving
3572 the extension.
3573 (4) After the [
3574 expires, an agency may continue to receive [
3575 taxing entities that [
3576 accordance with Subsection (3)(a).
3577 (5) (a) A person may contest the agency's adoption of [
3578 days after the day on which the agency adopts the resolution providing for the extension.
3579 (b) A person who fails to contest [
3580 (i) shall forfeit any claim against the agency's adoption of the extension; and
3581 (ii) may not contest:
3582 (A) a [
3583 extended; or
3584 (B) an agency's use of tax increment under the budget, as extended.
3585 Section 92. Section 17C-2-303 is amended to read:
3586 17C-2-303. Conditions on board determination of blight -- Conditions of blight
3587 caused by the participant.
3588 (1) [
3589 Subsection 17C-2-102(1)(a)(ii)(B) unless the board finds that:
3590 (a) (i) the proposed project area consists predominantly of nongreenfield parcels;
3591 (ii) the proposed project area is currently zoned for urban purposes and generally
3592 served by utilities;
3593 (iii) at least 50% of the parcels within the proposed project area contain nonagricultural
3594 or nonaccessory buildings or improvements used or intended for residential, commercial,
3595 industrial, or other urban purposes, or any combination of those uses;
3596 (iv) the present condition or use of the proposed project area substantially impairs the
3597 sound growth of the municipality, retards the provision of housing accommodations, or
3598 constitutes an economic liability or is detrimental to the public health, safety, or welfare, as
3599 shown by the existence within the proposed project area of at least four of the following
3600 factors:
3601 (A) one of the following, although sometimes interspersed with well maintained
3602 buildings and infrastructure:
3603 (I) substantial physical dilapidation, deterioration, or defective construction of
3604 buildings or infrastructure; or
3605 (II) significant noncompliance with current building code, safety code, health code, or
3606 fire code requirements or local ordinances;
3607 (B) unsanitary or unsafe conditions in the proposed project area that threaten the
3608 health, safety, or welfare of the community;
3609 (C) environmental hazards, as defined in state or federal law, that require remediation
3610 as a condition for current or future use and development;
3611 (D) excessive vacancy, abandoned buildings, or vacant lots within an area zoned for
3612 urban use and served by utilities;
3613 (E) abandoned or outdated facilities that pose a threat to public health, safety, or
3614 welfare;
3615 (F) criminal activity in the project area, higher than that of comparable nonblighted
3616 areas in the municipality or county; and
3617 (G) defective or unusual conditions of title rendering the title nonmarketable; and
3618 (v) (A) at least 50% of the privately-owned parcels within the proposed project area are
3619 affected by at least one of the factors, but not necessarily the same factor, listed in Subsection
3620 (1)(a)(iv); and
3621 (B) the affected parcels comprise at least 66% of the privately-owned acreage of the
3622 proposed project area; or
3623 (b) the proposed project area includes some or all of a superfund site, inactive
3624 industrial site, or inactive airport site.
3625 (2) No single parcel comprising 10% or more of the acreage of the proposed project
3626 area may be counted as satisfying Subsection (1)(a)(iii) or (iv) unless at least 50% of the area of
3627 that parcel is occupied by buildings or improvements.
3628 (3) (a) For purposes of Subsection (1), if a [
3629 [
3630 within the proposed project area, that condition may not be used in the determination of blight.
3631 (b) Subsection (3)(a) does not apply to a condition that was caused by an owner or
3632 tenant who becomes a [
3633 Section 93. Section 17C-3-101.1 is enacted to read:
3634
3635 17C-3-101.1. Title.
3636 This chapter is known as "Economic Development."
3637 Section 94. Section 17C-3-101.2 is enacted to read:
3638 17C-3-101.2. Applicability of chapter.
3639 This chapter applies to an economic development project area that is effective:
3640 (1) before May 10, 2016; or
3641 (2) before September 1, 2016, if an agency adopted a resolution in accordance with
3642 Section 17C-3-101.5 before April 1, 2016.
3643 Section 95. Section 17C-3-101.5, which is renumbered from Section 17C-3-101 is
3644 renumbered and amended to read:
3645 [
3646 proposed economic development project area plan -- Request to adopt resolution.
3647 (1) [
3648 project area plan by adopting a resolution that authorizes the preparation of a [
3649 project area plan.
3650 (2) (a) Any person or any group, association, corporation, or other entity may submit a
3651 written request to the board to adopt a resolution under Subsection (1).
3652 (b) A request under Subsection (2)(a) may include plans showing the [
3653 project area development proposed for an area within the agency's boundaries.
3654 (c) The board may, in [
3655 Subsection (2)(a).
3656 Section 96. Section 17C-3-102 is amended to read:
3657 17C-3-102. Process for adopting an economic development project area plan --
3658 Prerequisites -- Restrictions.
3659 (1) In order to adopt an economic development project area plan, after adopting a
3660 resolution under Subsection [
3661 (a) prepare a [
3662 conduct any examination, investigation, and negotiation regarding the project area plan that the
3663 agency considers appropriate;
3664 (b) make the [
3665 offices during normal business hours;
3666 (c) provide notice of the plan hearing as provided in [
3667
3668 (d) hold a public hearing on the [
3669 hearing:
3670 (i) allow public comment on:
3671 (A) the [
3672 (B) whether the [
3673 rejected; and
3674 (ii) receive all written and hear all oral objections to the [
3675 plan;
3676 (e) before holding the plan hearing, provide an opportunity for the State Board of
3677 Education and each taxing entity [
3678 to consult with the agency regarding the [
3679 (f) after holding the plan hearing, at the same meeting or at a subsequent meeting
3680 consider:
3681 (i) the oral and written objections to the [
3682 and testimony for or against adoption of the [
3683 (ii) whether to revise, approve, or reject the [
3684 (g) approve the [
3685 project area plan by a resolution that complies with Section 17C-3-105; and
3686 (h) submit the project area plan to the community legislative body for adoption.
3687 (2) An agency may not propose a project area plan under Subsection (1) unless the
3688 community in which the proposed project area is located:
3689 (a) has a planning commission; and
3690 (b) has adopted a general plan under:
3691 (i) if the community is a [
3692 General Plan; or
3693 (ii) if the community is a county, Title 17, Chapter 27a, Part 4, General Plan.
3694 (3) [
3695 the date of the plan hearing.
3696 (4) (a) Except as provided in Subsection (4)(b), a [
3697 may not be modified to add [
3698 unless the board holds a plan hearing to consider the addition and gives notice of the plan
3699 hearing as required under [
3700 Notice Requirements.
3701 (b) The notice and hearing requirements under Subsection (4)(a) do not apply to a
3702 [
3703 the proposed project area if:
3704 (i) the [
3705 proposed project area under the [
3706 (ii) the record owner of the property consents to adding the [
3707 proposed project area.
3708 Section 97. Section 17C-3-103 is amended to read:
3709 17C-3-103. Economic development project area plan requirements.
3710 (1) Each economic development project area plan and [
3711 plan shall:
3712 (a) describe the boundaries of the project area, subject to Section 17C-1-414, if
3713 applicable;
3714 (b) contain a general statement of the land uses, layout of principal streets, population
3715 densities, and building intensities of the project area and how they will be affected by the
3716 [
3717 (c) state the standards that will guide the [
3718 (d) show how the purposes of this title will be attained by the [
3719 development;
3720 (e) be consistent with the general plan of the community in which the project area is
3721 located and show that the [
3722 community's general plan;
3723 (f) describe how the [
3724 (g) describe any specific project or projects that are the object of the proposed
3725 [
3726 (h) identify how [
3727 the [
3728 currently involved in the [
3729 (i) state the reasons for the selection of the project area;
3730 (j) describe the physical, social, and economic conditions existing in the project area;
3731 (k) describe any tax incentives offered private entities for facilities located in the
3732 project area;
3733 (l) include an analysis, as provided in Subsection (2), of whether adoption of the
3734 project area plan is beneficial under a benefit analysis;
3735 (m) if any of the existing buildings or uses in the project area are included in or eligible
3736 for inclusion in the National Register of Historic Places or the State Register, state that the
3737 agency shall comply with Subsection 9-8-404(1) as though the agency were a state agency; and
3738 (n) include other information that the agency determines to be necessary or advisable.
3739 (2) Each analysis under Subsection (1)(l) shall consider:
3740 (a) the benefit of any financial assistance or other public subsidy proposed to be
3741 provided by the agency, including:
3742 (i) an evaluation of the reasonableness of the costs of [
3743 development;
3744 (ii) efforts the agency or [
3745 private investment;
3746 (iii) the rationale for use of tax increment, including an analysis of whether the
3747 proposed project area development might reasonably be expected to occur in the foreseeable
3748 future solely through private investment; and
3749 (iv) an estimate of the total amount of tax increment that will be expended in
3750 undertaking [
3751 expended; and
3752 (b) the anticipated public benefit to be derived from the [
3753 development, including:
3754 (i) the beneficial influences upon the tax base of the community;
3755 (ii) the associated business and economic activity likely to be stimulated; and
3756 (iii) the number of jobs or employment anticipated to be generated or preserved.
3757 Section 98. Section 17C-3-105 is amended to read:
3758 17C-3-105. Board resolution approving an economic development project area
3759 plan -- Requirements.
3760 Each board resolution approving a [
3761 plan as the project area plan under Subsection 17C-3-102(1)(g) shall contain:
3762 (1) a [
3763 subject of the project area plan;
3764 (2) the agency's purposes and intent with respect to the project area;
3765 (3) the project area plan incorporated by reference; and
3766 (4) the board findings and determinations that:
3767 (a) there is a need to effectuate a public purpose;
3768 (b) there is a public benefit under the analysis described in Subsection 17C-3-103(2);
3769 (c) it is economically sound and feasible to adopt and carry out the project area plan;
3770 (d) the project area plan conforms to the community's general plan; and
3771 (e) carrying out the project area plan will promote the public peace, health, safety, and
3772 welfare of the community in which the project area is located.
3773 Section 99. Section 17C-3-107 is amended to read:
3774 17C-3-107. Notice of economic development project area plan adoption --
3775 Effective date of plan -- Contesting the formation of the plan.
3776 (1) (a) Upon the community legislative body's adoption of an economic development
3777 project area plan, or an amendment to the project area plan under Section 17C-3-109 that
3778 requires notice, the legislative body shall provide notice as provided in Subsection (1)(b) by:
3779 (i) publishing or causing to be published a notice:
3780 (A) in a newspaper of general circulation within the agency's boundaries; or
3781 (B) if there is no newspaper of general circulation within the agency's boundaries,
3782 causing a notice to be posted in at least three public places within the agency's boundaries; and
3783 (ii) on the Utah Public Notice Website described in Section 63F-1-701.
3784 (b) Each notice under Subsection (1)(a) shall:
3785 (i) set forth the community legislative body's ordinance adopting the project area plan
3786 or a summary of the ordinance; and
3787 (ii) include a statement that the project area plan is available for [
3788 inspection and the hours for inspection.
3789 (2) The project area plan shall become effective on the date of:
3790 (a) if notice was published under Subsection (1)(a), publication of the notice; or
3791 (b) if notice was posted under Subsection (1)(a), posting of the notice.
3792 (3) (a) For a period of 30 days after the effective date of the project area plan under
3793 Subsection (2), any person [
3794 to adopt the project area plan if the plan or procedure fails to comply with applicable statutory
3795 requirements.
3796 (b) After the 30-day period under Subsection (3)(a) expires, [
3797 contest the project area plan or procedure used to adopt the project area plan for any cause.
3798 (4) Upon adoption of the economic development project area plan by the
3799 [
3800 area plan.
3801 (5) Each agency shall make the [
3802 available to the general public at [
3803 Section 100. Section 17C-3-108 is amended to read:
3804 17C-3-108. Agency required to transmit and record documents after adoption of
3805 economic development project area plan.
3806 Within 30 days after the community legislative body adopts, under Section 17C-3-106,
3807 an economic development project area plan, the agency shall:
3808 (1) record with the recorder of the county in which the economic development project
3809 area is located a document containing:
3810 (a) a description of the land within the project area;
3811 (b) a statement that the project area plan for the project area has been adopted; and
3812 (c) the date of adoption;
3813 (2) transmit a copy of the description of the land within the project area and an accurate
3814 map or plat indicating the boundaries of the project area to the Automated Geographic
3815 Reference Center created under Section 63F-1-506; and
3816 (3) for a project area plan that provides for [
3817 agency to receive tax increment, transmit a copy of the description of the land within the
3818 project area, a copy of the community legislative body ordinance adopting the project area plan,
3819 and a map or plat indicating the boundaries of the project area to:
3820 (a) the auditor, recorder, attorney, surveyor, and assessor of each county in which any
3821 part of the project area is located;
3822 (b) the officer or officers performing the function of auditor or assessor for each taxing
3823 entity that does not use the county assessment roll or collect [
3824 through the county;
3825 (c) the legislative body or governing board of each taxing entity;
3826 (d) the State Tax Commission; and
3827 (e) the State Board of Education.
3828 Section 101. Section 17C-3-109 is amended to read:
3829 17C-3-109. Amending an economic development project area plan.
3830 (1) An [
3831 provided in this section.
3832 (2) If an agency proposes to amend an [
3833 plan to enlarge the project area:
3834 (a) the requirements under this part that apply to adopting a project area plan apply
3835 equally to the proposed amendment as if it were a proposed project area plan;
3836 (b) the base year [
3837 determined under Subsection 17C-1-102[
3838 committee's consent referred to in Subsection (2)(c); and
3839 (c) the agency shall obtain the consent of the taxing entity committee before the agency
3840 may collect tax increment from the area added to the project area by the amendment.
3841 (3) If a proposed amendment does not propose to enlarge an economic development
3842 project area, [
3843 [
3844 (a) the agency gives notice, as provided in [
3845 Hearing and Notice Requirement, of the proposed amendment and of the public hearing
3846 required by Subsection (3)(b);
3847 (b) the [
3848 the requirements of a plan hearing;
3849 (c) the agency obtains the taxing entity committee's consent to the amendment, if the
3850 amendment proposes:
3851 (i) to enlarge the area within the project area from which tax increment is [
3852 received; or
3853 (ii) to permit the agency to receive a greater percentage of tax increment or to [
3854
3855 period under the [
3856 (d) the agency obtains the consent of the legislative body or governing board of each
3857 taxing entity affected, if the amendment proposes to permit the agency to receive, from less
3858 than all taxing entities, a greater percentage of tax increment or to [
3859
3860 under the [
3861 (4) (a) An [
3862 complying with the notice and public hearing requirements of Subsections (2)(a) and (3)(a) and
3863 (b) and without obtaining taxing entity committee approval under Subsection (3)(c) if the
3864 amendment:
3865 (i) makes a minor adjustment in the [
3866 boundary requested by a county assessor or county auditor to avoid inconsistent property
3867 boundary lines; or
3868 (ii) subject to Subsection (4)(b), removes a parcel [
3869 because the agency determines that [
3870
3871 (A) tax exempt; or
3872 (B) no longer necessary or desirable to the project area.
3873 (b) An amendment removing a parcel [
3874 Subsection (4)(a) may [
3875 parcel being removed.
3876 (5) (a) An amendment approved by board resolution under this section may not take
3877 effect until adopted by ordinance of the legislative body of the community in which the project
3878 area that is the subject of the project area plan being amended is located.
3879 (b) Upon a community legislative body passing an ordinance adopting an amendment
3880 to a project area plan, the agency whose project area plan was amended shall comply with the
3881 requirements of Sections 17C-3-107 and 17C-3-108 to the same extent as if the amendment
3882 were a project area plan.
3883 (6) (a) Within 30 days after the day on which an amendment to a project area plan
3884 becomes effective, a person may contest the amendment to the project area plan or the
3885 procedure used to adopt the amendment to the project area plan if the amendment or procedure
3886 fails to comply with a provision of this title.
3887 (b) After the 30-day period described in Subsection (6)(a) expires, a person may not
3888 contest the amendment to the project area plan or procedure used to adopt the amendment to
3889 the project area plan for any cause.
3890 Section 102. Section 17C-3-201 is amended to read:
3891 17C-3-201. Economic development project area budget -- Requirements for
3892 adopting -- Contesting the budget or procedure -- Time limit.
3893 (1) (a) If an agency anticipates funding all or a portion of a post-June 30, 1993
3894 economic development project area plan with tax increment, the agency shall, subject to
3895 Section 17C-3-202, adopt a project area budget as provided in this part.
3896 (b) An economic development project area budget adopted on or after March 30, 2009
3897 shall specify:
3898 (i) for a project area budget adopted on or after March 30, 2009:
3899 (A) the [
3900
3901 (B) the percentage of tax increment the agency is [
3902 the project area under the project area budget; and
3903 (ii) for a project area budget adopted on or after March 30, 2013, unless approval is
3904 obtained under Subsection 17C-1-402(4)(b)(vi)(C), the maximum cumulative dollar amount of
3905 tax increment that the agency may receive from the project area under the project area budget.
3906 (2) To adopt an economic development project area budget, the agency shall:
3907 (a) prepare a [
3908 (b) make a copy of the [
3909 the agency's offices during normal business hours;
3910 (c) provide notice of the budget hearing as required by [
3911
3912 (d) hold a public hearing on the [
3913 hearing, allow public comment on:
3914 (i) the [
3915 (ii) whether the [
3916 rejected;
3917 (e) (i) if required under Subsection 17C-3-203(1), obtain the approval of the taxing
3918 entity committee on the [
3919 proposed project area budget; or
3920 (ii) if applicable, comply with the requirements of Subsection 17C-3-203(2);
3921 (f) if approval of the taxing entity committee is required under Subsection (2)(e)(i),
3922 obtain a written certification, signed by an attorney licensed to practice law in this state, stating
3923 that the taxing entity committee followed the appropriate procedures to approve the project
3924 area budget; and
3925 (g) after the budget hearing, hold a board meeting in the same meeting as the public
3926 hearing or in a subsequent meeting to:
3927 (i) consider comments made and information presented at the public hearing relating to
3928 the [
3929 (ii) adopt by resolution the [
3930 the project area budget.
3931 (3) (a) For a period of 30 days after the agency's adoption of the project area budget
3932 under Subsection (2)(g), any person [
3933 procedure used to adopt the project area budget if the budget or procedure fails to comply with
3934 applicable statutory requirements.
3935 (b) After the 30-day period under Subsection (3)(a) expires, a person[
3936 may not contest:
3937 (i) the project area budget or procedure used by either the taxing entity committee or
3938 the agency to approve and adopt the project area budget;
3939 (ii) a [
3940 budget; or
3941 (iii) the agency's use of tax increment under the project area budget.
3942 Section 103. Section 17C-3-203 is amended to read:
3943 17C-3-203. Consent of taxing entity committee required for economic
3944 development project area budget -- Exception.
3945 (1) (a) Except as provided in Subsection (1)(b) and subject to Subsection (2), each
3946 agency shall obtain the consent of the taxing entity committee for each economic development
3947 project area budget under a post-June 30, 1993 economic development project area plan before
3948 the agency may collect any tax increment from the project area.
3949 (b) For an economic development project area budget adopted from July 1, 1998
3950 through May 1, 2000 that allocates 20% or more of the tax increment for housing as provided
3951 in Section 17C-1-412, an agency:
3952 (i) need not obtain the consent of the taxing entity committee for the project area
3953 budget; and
3954 (ii) may not [
3955 after:
3956 (A) the loan fund board has certified the project area budget as complying with the
3957 requirements of Section 17C-1-412; and
3958 (B) the [
3959 two-thirds vote.
3960 (2) (a) Before a taxing entity committee may consent to an economic development
3961 project area budget adopted on or after May 1, 2000 that allocates 20% of tax increment for
3962 housing under Subsection 17C-3-202(2)(a) or (3), the agency shall:
3963 (i) adopt a housing plan showing the uses for the housing funds; and
3964 (ii) provide a copy of the housing plan to the taxing entity committee and the loan fund
3965 board.
3966 (b) If an agency amends a housing plan prepared under Subsection (2)(a), the agency
3967 shall provide a copy of the amendment to the taxing entity committee and the loan fund board.
3968 Section 104. Section 17C-3-205 is amended to read:
3969 17C-3-205. Amending an economic development project area budget.
3970 (1) An agency may by resolution amend an economic development project area budget
3971 as provided in this section.
3972 (2) To amend an adopted economic development project area budget, the agency shall:
3973 (a) advertise and hold one public hearing on the proposed amendment as provided in
3974 Subsection (3);
3975 (b) if approval of the taxing entity committee was required for adoption of the original
3976 project area budget, obtain the approval of the taxing entity committee to the same extent that
3977 the agency was required to obtain the consent of the taxing entity committee for the project
3978 area budget as originally adopted;
3979 (c) if approval of the taxing entity committee is required under Subsection (2)(b),
3980 obtain a written certification, signed by an attorney licensed to practice law in this state, stating
3981 that the taxing entity committee followed the appropriate procedures to approve the project
3982 area budget; and
3983 (d) adopt a resolution amending the project area budget.
3984 (3) The public hearing required under Subsection (2)(a) shall be conducted according
3985 to the procedures and requirements of Section 17C-3-201, except that if the amended project
3986 area budget proposes that the agency be paid a greater proportion of tax increment from a
3987 project area than was to be paid under the previous project area budget, the notice shall state
3988 the percentage paid under the previous project area budget and the percentage proposed under
3989 the amended project area budget.
3990 (4) If the removal of a parcel under Subsection 17C-3-109(4)(a)(ii) reduces the base
3991 taxable value of the project area, an agency may amend the project area budget to conform with
3992 the new base taxable value without:
3993 (a) complying with Subsections (2)(a) and (3); and
3994 (b) if applicable, obtaining taxing entity committee approval described in Subsection
3995 (2)(b).
3996 [
3997 under the previously adopted economic development project area budget without the proposed
3998 amendment.
3999 [
4000 30 days after the day on which the agency adopts the amendment.
4001 (b) A person who fails to contest a budget amendment under Subsection [
4002 (i) forfeits any claim against an agency's adoption of the amendment; and
4003 (ii) may not contest:
4004 (A) a [
4005 amendment; or
4006 (B) an agency's use of a tax increment under a budget amendment.
4007 Section 105. Section 17C-3-206 is amended to read:
4008 17C-3-206. Extending collection of tax increment under an economic
4009 development project area budget.
4010 (1) An amendment or extension approved by a taxing entity or taxing entity committee
4011 before May 10, 2011, is not subject to this section.
4012 (2) (a) An agency's collection of tax increment under an adopted economic
4013 development project area budget may be extended by:
4014 (i) following the project area budget amendment procedures outlined in Section
4015 17C-3-205; or
4016 (ii) following the procedures outlined in this section.
4017 (b) The base taxable value for an urban renewal project area budget may not be altered
4018 as a result of an extension under this section unless otherwise expressly provided for in an
4019 interlocal agreement adopted in accordance with Subsection (3)(a).
4020 (3) To extend under this section the agency's collection of tax increment from a taxing
4021 entity under a previously approved project area budget, the agency shall:
4022 (a) obtain the approval of the taxing entity through an interlocal agreement;
4023 (b) (i) hold a public hearing on the proposed extension in accordance with Subsection
4024 17C-2-201(2)(d) in the same manner as required for a [
4025 (ii) provide notice of the hearing:
4026 (A) as required by [
4027 Notice Requirements; and
4028 (B) including the proposed period of extension of the project area budget; and
4029 (c) after obtaining the approval of the taxing entity in accordance with Subsection
4030 (3)(a), at or after the public hearing, adopt a resolution approving the extension.
4031 (4) After the expiration of a project area budget, an agency may continue to receive tax
4032 increment from those taxing entities that have agreed to an extension through an interlocal
4033 agreement in accordance with Subsection (3)(a).
4034 (5) (a) A person may contest the agency's adoption of a budget extension within 30
4035 days after the day on which the agency adopts the resolution providing for the extension.
4036 (b) A person who fails to contest a budget extension under Subsection (5)(a):
4037 (i) shall forfeit any claim against the agency's adoption of the extension; and
4038 (ii) may not contest:
4039 (A) a [
4040 extended; or
4041 (B) an agency's use of tax increment under the budget, as extended.
4042 Section 106. Section 17C-4-101.1 is enacted to read:
4043
4044 17C-4-101.1. Title.
4045 This chapter is known as "Community Development."
4046 Section 107. Section 17C-4-101.2 is enacted to read:
4047 17C-4-101.2. Applicability of chapter.
4048 This chapter applies to a community development project area that is effective:
4049 (1) before May 10, 2016; or
4050 (2) before September 1, 2016, if an agency adopted a resolution in accordance with
4051 Section 17C-4-101.5 before April 1, 2016.
4052 Section 108. Section 17C-4-101.5, which is renumbered from Section 17C-4-101 is
4053 renumbered and amended to read:
4054 [
4055 community development proposed project area plan -- Request to adopt resolution.
4056 (1) [
4057 project area plan by adopting a resolution that authorizes the preparation of a [
4058 community development project area plan.
4059 (2) (a) Any person or any group, association, corporation, or other entity may submit a
4060 written request to the board to adopt a resolution under Subsection (1).
4061 (b) A request under Subsection (2)(a) may include plans showing the [
4062 project area development proposed for an area within the agency's boundaries.
4063 (c) The board may, in [
4064 Subsection (2)(a).
4065 Section 109. Section 17C-4-102 is amended to read:
4066 17C-4-102. Process for adopting a community development project area plan --
4067 Prerequisites -- Restrictions.
4068 (1) In order to adopt a community development project area plan, after adopting a
4069 resolution under Subsection [
4070 (a) prepare a [
4071 conduct any examination, investigation, and negotiation regarding the project area plan that the
4072 agency considers appropriate;
4073 (b) make the [
4074 offices during normal business hours;
4075 (c) provide notice of the plan hearing as [
4076 Chapter 1, Part 8, Hearing and Notice Requirements;
4077 (d) hold a public hearing on the [
4078 hearing:
4079 (i) allow public comment on:
4080 (A) the [
4081 (B) whether the [
4082 rejected; and
4083 (ii) receive all written and hear all oral objections to the [
4084 plan;
4085 (e) after holding the plan hearing, at the same meeting or at one or more subsequent
4086 meetings consider:
4087 (i) the oral and written objections to the [
4088 and testimony for or against adoption of the [
4089 (ii) whether to revise, approve, or reject the [
4090 (f) approve the [
4091 project area plan by a resolution that complies with Section 17C-4-104; and
4092 (g) submit the project area plan to the community legislative body for adoption.
4093 (2) An agency may not propose a community development project area plan under
4094 Subsection (1) unless the community in which the proposed project area is located:
4095 (a) has a planning commission; and
4096 (b) has adopted a general plan under:
4097 (i) if the community is a [
4098 General Plan; or
4099 (ii) if the community is a county, Title 17, Chapter 27a, Part 4, General Plan.
4100 (3) (a) Except as provided in Subsection (3)(b), a [
4101 may not be modified to add [
4102 board holds a plan hearing to consider the addition and gives notice of the plan hearing as
4103 required under [
4104 (b) The notice and hearing requirements under Subsection (3)(a) do not apply to a
4105 [
4106 project area if:
4107 (i) the [
4108 included in the proposed project area under the [
4109 (ii) the record owner of the property consents to adding the [
4110 proposed project area.
4111 Section 110. Section 17C-4-103 is amended to read:
4112 17C-4-103. Community development project area plan requirements.
4113 Each community development project area plan and [
4114 shall:
4115 (1) describe the boundaries of the project area, subject to Section 17C-1-414, if
4116 applicable;
4117 (2) contain a general statement of the land uses, layout of principal streets, population
4118 densities, and building intensities of the project area and how they will be affected by the
4119 community development;
4120 (3) state the standards that will guide the [
4121 (4) show how the purposes of this title will be attained by the [
4122 development;
4123 (5) be consistent with the general plan of the community in which the project area is
4124 located and show that the [
4125 community's general plan;
4126 (6) describe any specific project or projects that are the object of the proposed
4127 [
4128 (7) identify how [
4129 the [
4130 currently involved in the [
4131 (8) state the reasons for the selection of the project area;
4132 (9) describe the physical, social, and economic conditions existing in the project area;
4133 (10) describe any tax incentives offered private entities for facilities located in the
4134 project area;
4135 (11) include an analysis or description of the anticipated public benefit to be derived
4136 from the [
4137 (a) the beneficial influences upon the tax base of the community; and
4138 (b) the associated business and economic activity likely to be stimulated; and
4139 (12) include other information that the agency determines to be necessary or advisable.
4140 Section 111. Section 17C-4-104 is amended to read:
4141 17C-4-104. Board resolution approving a community development project area
4142 plan -- Requirements.
4143 Each board resolution approving a [
4144 area plan as the project area plan under Subsection 17C-4-102(1)(f) shall contain:
4145 (1) a [
4146 subject of the project area plan;
4147 (2) the agency's purposes and intent with respect to the project area;
4148 (3) the project area plan incorporated by reference; and
4149 (4) the board findings and determinations that adoption of the community development
4150 project area plan will:
4151 (a) satisfy a public purpose;
4152 (b) provide a public benefit as shown by the analysis described in Subsection
4153 17C-4-103(11);
4154 (c) be economically sound and feasible;
4155 (d) conform to the community's general plan; and
4156 (e) promote the public peace, health, safety, and welfare of the community in which the
4157 project area is located.
4158 Section 112. Section 17C-4-106 is amended to read:
4159 17C-4-106. Notice of community development project area plan adoption --
4160 Effective date of plan -- Contesting the formation of the plan.
4161 (1) (a) Upon the community legislative body's adoption of a community development
4162 project area plan, the community legislative body shall provide notice as provided in
4163 Subsection (1)(b) by:
4164 (i) (A) publishing or causing to be published a notice in a newspaper of general
4165 circulation within the agency's boundaries; or
4166 (B) if there is no newspaper of general circulation within the agency's boundaries,
4167 causing a notice to be posted in at least three public places within the agency's boundaries; and
4168 (ii) publishing or causing to be published in accordance with Section 45-1-101.
4169 (b) Each notice under Subsection (1)(a) shall:
4170 (i) set forth the community legislative body's ordinance adopting the community
4171 development project area plan or a summary of the ordinance; and
4172 (ii) include a statement that the project area plan is available for general public
4173 inspection and the hours for inspection.
4174 (2) The community development project area plan shall become effective on the date
4175 of:
4176 (a) if notice was published under Subsection (1)(a), publication of the notice; or
4177 (b) if notice was posted under Subsection (1)(a), posting of the notice.
4178 (3) (a) For a period of 30 days after the effective date of the community development
4179 project area plan under Subsection (2), any person [
4180 plan or the procedure used to adopt the project area plan if the plan or procedure fails to
4181 comply with applicable statutory requirements.
4182 (b) After the 30-day period under Subsection (3)(a) expires, [
4183 contest the community development project area plan or procedure used to adopt the project
4184 area plan for any cause.
4185 (4) Upon adoption of the community development project area plan by the
4186 [
4187 (5) Each agency shall make the adopted project area plan available to the [
4188 public at [
4189 Section 113. Section 17C-4-107 is amended to read:
4190 17C-4-107. Agency required to transmit and record documents after adoption of
4191 community development project area plan.
4192 Within 30 days after the community legislative body adopts, under Section 17C-4-105,
4193 a community development project area plan, the agency shall:
4194 (1) record with the recorder of the county in which the project area is located a
4195 document containing:
4196 (a) a description of the land within the project area;
4197 (b) a statement that the project area plan for the project area has been adopted; and
4198 (c) the date of adoption;
4199 (2) transmit a copy of the description of the land within the project area and an accurate
4200 map or plat indicating the boundaries of the project area to the Automated Geographic
4201 Reference Center created under Section 63F-1-506; and
4202 (3) for a project area plan that provides for [
4203 agency to receive tax increment, transmit a copy of the description of the land within the
4204 project area, a copy of the community legislative body ordinance adopting the project area plan,
4205 and a map or plat indicating the boundaries of the project area to:
4206 (a) the auditor, recorder, attorney, surveyor, and assessor of each county in which any
4207 part of the project area is located;
4208 (b) the officer or officers performing the function of auditor or assessor for each taxing
4209 entity that does not use the county assessment roll or collect [
4210 through the county;
4211 (c) the legislative body or governing board of each taxing entity;
4212 (d) the State Tax Commission; and
4213 (e) the State Board of Education.
4214 Section 114. Section 17C-4-108 is amended to read:
4215 17C-4-108. Amending a community development project area plan.
4216 (1) Except as provided in Subsection (2) and Section 17C-4-109, the requirements
4217 under this part that apply to adopting a community development project area plan apply equally
4218 to a proposed amendment of a community development project area plan as though the
4219 amendment were a proposed project area plan.
4220 (2) (a) Notwithstanding Subsection (1), [
4221 area plan may be amended without complying with the [
4222 requirements of [
4223 amendment:
4224 (i) makes a minor adjustment in the [
4225 boundary requested by a county assessor or county auditor to avoid inconsistent property
4226 boundary lines; or
4227 (ii) subject to Subsection (2)(b), removes a parcel [
4228 because the agency determines that [
4229
4230 (A) tax exempt; or
4231 (B) no longer necessary or desirable to the project area.
4232 (b) An amendment removing a parcel [
4233 development project area under Subsection (2)(a)(ii) may [
4234 the record property owner of the parcel being removed.
4235 (3) (a) An amendment approved by board resolution under this section may not take
4236 effect until adopted by ordinance of the legislative body of the community in which the project
4237 area that is the subject of the project area plan being amended is located.
4238 (b) Upon a community legislative body passing an ordinance adopting an amendment
4239 to a community development project area plan, the agency whose project area plan was
4240 amended shall comply with the requirements of Sections 17C-4-106 and 17C-4-107 to the
4241 same extent as if the amendment were a project area plan.
4242 (4) (a) Within 30 days after the day on which an amendment to a project area plan
4243 becomes effective, a person may contest the amendment to the project area plan or the
4244 procedure used to adopt the amendment to the project area plan if the amendment or procedure
4245 fails to comply with a provision of this title.
4246 (b) After the 30-day period described in Subsection (4)(a) expires, a person may not
4247 contest the amendment to the project area plan or procedure used to adopt the amendment to
4248 the project area plan for any cause.
4249 Section 115. Section 17C-4-109 is amended to read:
4250 17C-4-109. Expedited community development project area plan.
4251 (1) As used in this section, "tax increment incentive" means the portion of tax
4252 increment awarded to an industry or business.
4253 (2) A community development project area plan may be adopted or amended without
4254 complying with the notice and public hearing requirements of this part and [
4255
4256 are met:
4257 (a) the agency determines by resolution adopted in an open and public meeting the
4258 need to create or amend a project area plan on an expedited basis, which resolution shall
4259 include a description of why expedited action is needed;
4260 (b) a public hearing on the amendment or adoption of the project area plan is held by
4261 the agency;
4262 (c) notice of the public hearing is published at least 14 days before the public hearing
4263 on:
4264 (i) the website of the community that created the agency; and
4265 (ii) the Utah Public Notice Website created in Section 63F-1-701;
4266 (d) written consent to the amendment or adoption of the project area plan is given by
4267 all record property owners within the existing or proposed project area;
4268 (e) each taxing entity [
4269 incentive [
4270 Title 11, Chapter 13, Interlocal Cooperation Act, and Sections 17C-4-201, 17C-4-203, and
4271 17C-4-204;
4272 (f) the primary market for the goods or services that will be created by the industry or
4273 business entity that will receive a tax increment incentive from the amendment or adoption of
4274 the project area plan is outside of the state;
4275 (g) the industry or business entity that will receive a tax increment incentive from the
4276 amendment or adoption of the project area plan is not primarily engaged in retail trade; and
4277 (h) a tax increment incentive is only provided to an industry or business entity:
4278 (i) on a postperformance basis as described in Subsection (3); and
4279 (ii) on an annual basis after the tax increment is received by the agency.
4280 (3) An industry or business entity may only receive a tax increment incentive under this
4281 section after entering into an agreement with the agency that sets postperformance targets that
4282 shall be met before the industry or business entity may receive the tax increment incentive,
4283 including annual targets for:
4284 (a) capital investment in the project area;
4285 (b) the increase in the taxable value of the project area;
4286 (c) the number of new jobs created in the project area;
4287 (d) the average wages of the jobs created, which shall be at least 110% of the
4288 prevailing wage of the county where the project area is located; and
4289 (e) the amount of local vendor opportunity generated by the industry or business entity.
4290 Section 116. Section 17C-4-201 is amended to read:
4291 17C-4-201. Consent of a taxing entity to an agency receiving tax increment or
4292 sales tax funds for community development project.
4293 (1) An agency may negotiate with a taxing entity [
4294 entity's [
4295
4296 [
4297 (2) The consent of a taxing entity [
4298 expressed in:
4299 (a) a resolution adopted by the taxing entity [
4300 (b) an interlocal agreement, under Title 11, Chapter 13, Interlocal Cooperation Act,
4301 between the taxing entity [
4302 (3) Before an agency may use [
4303 area funds received under a resolution or interlocal agreement adopted for the purpose of
4304 providing [
4305 development project area plan, the agency shall:
4306 (a) obtain a written certification, signed by an attorney licensed to practice law in this
4307 state, stating that the agency and the taxing entity have each followed all legal requirements
4308 relating to the adoption of the resolution or interlocal agreement, respectively; and
4309 (b) provide a signed copy of the certification described in Subsection (3)(a) to the
4310 appropriate taxing entity.
4311 (4) A resolution adopted or interlocal agreement entered under Subsection (2) on or
4312 after March 30, 2009 shall specify:
4313 (a) if the resolution or interlocal agreement provides for the agency to be paid tax
4314 increment:
4315 (i) the method of calculating the amount of the taxing entity's tax increment from the
4316 project area that will be paid to the agency, including the agreed base year and agreed base
4317 taxable value;
4318 (ii) the [
4319
4320 (iii) the percentage of the taxing entity's tax increment or maximum cumulative dollar
4321 amount of the taxing entity's tax increment that the agency will be paid; and
4322 (b) if the resolution or interlocal agreement provides for the agency to be paid a
4323 [
4324 (i) the method of calculating the amount of the [
4325 revenue that the agency will be paid;
4326 (ii) [
4327 project area funds collection period; and
4328 (iii) the percentage of sales tax revenue or the maximum cumulative dollar amount of
4329 sales and use tax revenue that the agency will be paid.
4330 (5) (a) Unless the taxing entity otherwise agrees, an agency may not be paid a taxing
4331 entity's tax increment:
4332 (i) that exceeds the percentage or maximum cumulative dollar amount of tax increment
4333 specified in the resolution or interlocal agreement under Subsection (2); or
4334 (ii) for more tax years than specified in the resolution or interlocal agreement under
4335 Subsection (2).
4336 (b) Unless the [
4337 [
4338 (i) that exceeds the percentage or maximum cumulative dollar amount of sales and use
4339 tax revenue specified in the resolution or interlocal agreement under Subsection (2); or
4340 (ii) for more tax years than specified in the resolution or interlocal agreement under
4341 Subsection (2).
4342 (6) A school district may consent to an agency receiving tax increment from the school
4343 district's basic levy only to the extent that the school district also consents to the agency
4344 receiving tax increment from the school district's local levy.
4345 (7) (a) A resolution or interlocal agreement under this section may be amended from
4346 time to time.
4347 (b) Each amendment of a resolution or interlocal agreement shall be subject to and
4348 receive the benefits of the provisions of this part to the same extent as if the amendment were
4349 an original resolution or interlocal agreement.
4350 (8) A taxing entity's [
4351 section is not subject to the requirements of Section 10-8-2.
4352 (9) (a) For purposes of this Subsection (9), "successor taxing entity" means any taxing
4353 entity that:
4354 (i) is created after the date of adoption of a resolution or execution of an interlocal
4355 agreement under this section; and
4356 (ii) levies a tax on any parcel of property located within the project area that is the
4357 subject of the resolution or the interlocal agreement described in Subsection (9)(a)(i).
4358 (b) A resolution or interlocal agreement executed by a taxing entity under this section
4359 may be enforced by or against any successor taxing entity.
4360 Section 117. Section 17C-4-202 is amended to read:
4361 17C-4-202. Resolution or interlocal agreement to provide project area funds for
4362 the community development project area plan -- Notice -- Effective date of resolution or
4363 interlocal agreement -- Time to contest resolution or interlocal agreement -- Availability
4364 of resolution or interlocal agreement.
4365 (1) The approval and adoption of each resolution or interlocal agreement under
4366 Subsection 17C-4-201(2) shall be in an open and public meeting.
4367 (2) (a) Upon the adoption of a resolution or interlocal agreement under Section
4368 17C-4-201, the agency shall provide notice as provided in Subsection (2)(b) by:
4369 (i) (A) publishing or causing to be published a notice in a newspaper of general
4370 circulation within the agency's boundaries; or
4371 (B) if there is no newspaper of general circulation within the agency's boundaries,
4372 causing a notice to be posted in at least three public places within the agency's boundaries; and
4373 (ii) publishing or causing to be published a notice on the Utah Public Notice Website
4374 created in Section 63F-1-701.
4375 (b) Each notice under Subsection (2)(a) shall:
4376 (i) set forth a summary of the resolution or interlocal agreement; and
4377 (ii) include a statement that the resolution or interlocal agreement is available for
4378 [
4379 (3) The resolution or interlocal agreement shall become effective on the date of:
4380 (a) if notice was published under Subsection (2)(a)(i)(A) or (2)(a)(ii), publication of the
4381 notice; or
4382 (b) if notice was posted under Subsection (2)(a)(i)(B), posting of the notice.
4383 (4) (a) For a period of 30 days after the effective date of the resolution or interlocal
4384 agreement under Subsection (3), any person [
4385 interlocal agreement or the procedure used to adopt the resolution or interlocal agreement if the
4386 resolution or interlocal agreement or procedure fails to comply with applicable statutory
4387 requirements.
4388 (b) After the 30-day period under Subsection (4)(a) expires, a person may not[
4389
4390 (i) the resolution or interlocal agreement;
4391 (ii) a [
4392 interlocal agreement; or
4393 (iii) the agency's use of [
4394 interlocal agreement.
4395 (5) Each agency that is to receive project area funds under a resolution or interlocal
4396 agreement under Section 17C-4-201 and each taxing entity [
4397 resolution or enters into an interlocal agreement under Section 17C-4-201 shall make the
4398 resolution or interlocal agreement, as the case may be, available at [
4399 offices to the [
4400 Section 118. Section 17C-4-203 is amended to read:
4401 17C-4-203. Requirement to file a copy of the resolution or interlocal agreement --
4402 County payment of tax increment to the agency.
4403 (1) Each agency that is to receive funds under a resolution or interlocal agreement
4404 under Section 17C-4-201 shall, within 30 days after the effective date of the resolution or
4405 interlocal agreement, file a copy of it with:
4406 (a) the State Tax Commission, the State Board of Education, and the state auditor; and
4407 (b) the auditor of the county in which the project area is located, if the resolution or
4408 interlocal agreement provides for the agency to receive tax increment from the taxing entity [
4409
4410 (2) Each county that collects property tax on property within a community
4411 development project area shall, in the manner and at the time provided in Section 59-2-1365,
4412 pay and distribute to the agency the tax increment that the agency is [
4413 receive under a resolution approved or an interlocal agreement adopted under Section
4414 17C-4-201.
4415 Section 119. Section 17C-4-204 is amended to read:
4416 17C-4-204. Adoption of a budget for a community development project area plan
4417 -- Amendment.
4418 (1) An agency may prepare and, by resolution adopted at a regular or special meeting
4419 of the [
4420 (a) the anticipated costs, including administrative costs, of implementing the
4421 community development project area plan; and
4422 (b) the tax increment, sales and use tax revenue, and other revenue the agency
4423 anticipates receiving to fund the project.
4424 (2) An agency may, by resolution adopted at a regular or special meeting of the
4425 [
4426 (3) Each resolution to adopt or amend a budget under this section shall appear as an
4427 item on the agenda for the regular or special [
4428 adopted without additional required notice.
4429 (4) An agency is not required to obtain [
4430 committee [
4431 Section 120. Section 17C-5-101 is enacted to read:
4432
4433
4434 17C-5-101. Title.
4435 (1) This chapter is known as "Community Reinvestment."
4436 (2) This part is known as "Community Reinvestment Project Area Plan."
4437 Section 121. Section 17C-5-102 is enacted to read:
4438 17C-5-102. Applicability of chapter.
4439 This chapter applies to a community reinvestment project area created on or after May
4440 10, 2016.
4441 Section 122. Section 17C-5-103 is enacted to read:
4442 17C-5-103. Initiating a community reinvestment project area plan.
4443 (1) A board shall initiate the process of adopting a community reinvestment project
4444 area plan by adopting a survey area resolution that:
4445 (a) designates a geographic area located within the agency's boundaries as a survey
4446 area;
4447 (b) contains a description or map of the boundaries of the survey area;
4448 (c) contains a statement that the survey area requires study to determine whether
4449 project area development is feasible within one or more proposed community reinvestment
4450 project areas within the survey area; and
4451 (d) authorizes the agency to:
4452 (i) prepare a proposed community reinvestment project area plan for each proposed
4453 community reinvestment project area; and
4454 (ii) conduct any examination, investigation, or negotiation regarding the proposed
4455 community reinvestment project area that the agency considers appropriate.
4456 (2) If an agency anticipates an activity described in Subsection 17C-5-402(1) within the
4457 survey area, the resolution described in Subsection (1) shall include:
4458 (a) a statement that the survey area requires study to determine whether blight exists
4459 within the survey area; and
4460 (b) authorization for the agency to conduct a blight study in accordance with Section
4461 17C-5-403.
4462 Section 123. Section 17C-5-104 is enacted to read:
4463 17C-5-104. Process for adopting a community reinvestment project area plan --
4464 Prerequisites -- Restrictions.
4465 (1) An agency may not propose a community reinvestment project area plan unless the
4466 community in which the proposed community reinvestment project area plan is located:
4467 (a) has a planning commission; and
4468 (b) has adopted a general plan under:
4469 (i) if the community is a municipality, Title 10, Chapter 9a, Part 4, General Plan; or
4470 (ii) if the community is a county, Title 17, Chapter 27a, Part 4, General Plan.
4471 (2) (a) Before an agency may adopt a proposed community reinvestment project area
4472 plan, the agency shall make a blight determination in accordance with Section 17C-5-402 if the
4473 agency anticipates an activity described in Subsection 17C-5-402(1) for which a blight
4474 determination is required.
4475 (b) If applicable, an agency may not approve a community reinvestment project area
4476 plan more than one year after the adoption of a resolution making a finding of blight under
4477 Section 17C-5-402.
4478 (3) To adopt a community reinvestment project area plan, an agency shall:
4479 (a) prepare a proposed community reinvestment project area plan in accordance with
4480 Section 17C-5-105;
4481 (b) make the proposed community reinvestment project area plan available to the
4482 public at the agency's office during normal business hours for at least 30 days before the plan
4483 hearing described in Subsection (3)(e);
4484 (c) before holding the plan hearing described in Subsection (3)(e), provide an
4485 opportunity for the State Board of Education and each taxing entity that levies or imposes a tax
4486 within the proposed community reinvestment project area to consult with the agency regarding
4487 the proposed community reinvestment project area plan;
4488 (d) provide notice of the plan hearing in accordance with Chapter 1, Part 8, Hearing
4489 and Notice Requirements;
4490 (e) hold a plan hearing on the proposed community reinvestment project area plan and,
4491 at the plan hearing:
4492 (i) allow public comment on:
4493 (A) the proposed community reinvestment project area plan; and
4494 (B) whether the agency should revise, approve, or reject the proposed community
4495 reinvestment project area plan; and
4496 (ii) receive all written and oral objections to the proposed community reinvestment
4497 project area plan; and
4498 (f) following the plan hearing described in Subsection (3)(e), or at a subsequent agency
4499 meeting:
4500 (i) consider:
4501 (A) the oral and written objections to the proposed community reinvestment project
4502 area plan and evidence and testimony for and against adoption of the proposed community
4503 reinvestment project area plan; and
4504 (B) whether to revise, approve, or reject the proposed community reinvestment project
4505 area plan;
4506 (ii) adopt a resolution in accordance with Section 17C-5-108 that approves the
4507 proposed community reinvestment project area plan, with or without revisions, as the
4508 community reinvestment project area plan; and
4509 (iii) submit the community reinvestment project area plan to the community legislative
4510 body for adoption.
4511 (4) (a) Except as provided in Subsection (4)(b), an agency may not modify a proposed
4512 community reinvestment project area plan to add a parcel to the proposed community
4513 reinvestment project area unless the agency holds a plan hearing to consider the addition and
4514 gives notice of the plan hearing in accordance with Chapter 1, Part 8, Hearing and Notice
4515 Requirements.
4516 (b) The notice and hearing requirements described in Subsection (4)(a) do not apply to
4517 a proposed community reinvestment project area plan being modified to add a parcel to the
4518 proposed community reinvestment project area if:
4519 (i) the parcel is contiguous to one or more parcels already included in the proposed
4520 community reinvestment project area under the proposed community reinvestment project area
4521 plan;
4522 (ii) the record owner of the parcel consents to adding the parcel to the proposed
4523 community reinvestment project area; and
4524 (iii) the parcel is located within the survey area.
4525 Section 124. Section 17C-5-105 is enacted to read:
4526 17C-5-105. Community reinvestment project area plan requirements.
4527 (1) Each community reinvestment project area plan and proposed community
4528 reinvestment project area plan shall:
4529 (a) subject to Section 17C-1-414, if applicable, include a boundary description and a
4530 map of the community reinvestment project area;
4531 (b) contain a general statement of the existing land uses, layout of principal streets,
4532 population densities, and building intensities of the community reinvestment project area and
4533 how each will be affected by the project area development;
4534 (c) state the standards that will guide the project area development;
4535 (d) show how the project area development will further purposes of this title;
4536 (e) be consistent with the general plan of the community in which the community
4537 reinvestment project area is located and show that the project area development will conform to
4538 the community's general plan;
4539 (f) if applicable, describe how project area development will eliminate or reduce blight
4540 in the community reinvestment project area;
4541 (g) describe any specific project area development that is the object of the community
4542 reinvestment project area plan;
4543 (h) if applicable, explain how the agency plans to select a participant;
4544 (i) state each reason the agency selected the community reinvestment project area;
4545 (j) describe the physical, social, and economic conditions that exist in the community
4546 reinvestment project area;
4547 (k) describe each type of financial assistance that the agency anticipates offering a
4548 participant;
4549 (l) report the results of the public benefit analysis described in Subsection (2);
4550 (m) if applicable, state that the agency shall comply with Section 9-8-404 as required
4551 under Section 17C-5-106;
4552 (n) state whether the community reinvestment project area plan or proposed
4553 community reinvestment project area plan is subject to a taxing entity committee or an
4554 interlocal agreement; and
4555 (o) include other information that the agency determines to be necessary or advisable.
4556 (2) (a) An agency shall conduct an analysis in accordance with Subsection (2)(b) to
4557 determine whether the proposed community reinvestment project area plan will provide a
4558 public benefit.
4559 (b) The analysis described in Subsection (2)(a) shall consider:
4560 (i) the benefit of any financial assistance or other public subsidy proposed to be
4561 provided by the agency, including:
4562 (A) an evaluation of the reasonableness of the costs of the proposed project area
4563 development;
4564 (B) efforts that have been, or will be made, to maximize private investment;
4565 (C) the rationale for use of project area funds, including an analysis of whether the
4566 proposed project area development might reasonably be expected to occur in the foreseeable
4567 future solely through private investment; and
4568 (D) an estimate of the total amount of project area funds that the agency intends to
4569 spend on project area development and the length of time over which the project area funds
4570 will be spent; and
4571 (ii) the anticipated public benefit derived from the proposed project area development,
4572 including:
4573 (A) the beneficial influences on the community's tax base;
4574 (B) the associated business and economic activity the proposed project area
4575 development will likely stimulate; and
4576 (C) whether adoption of the proposed community reinvestment project area plan is
4577 necessary and appropriate to undertake the proposed project area development.
4578 Section 125. Section 17C-5-106 is enacted to read:
4579 17C-5-106. Existing and historic buildings and uses in a community reinvestment
4580 project area.
4581 An agency shall comply with Section 9-8-404 as though the agency is a state agency if:
4582 (1) any of the existing buildings or uses in a community reinvestment project area are
4583 included in, or eligible for inclusion in, the National Register of Historic Places or the State
4584 Register; and
4585 (2) the agency spends agency funds on the demolition or rehabilitation of existing
4586 buildings described in Subsection (1).
4587 Section 126. Section 17C-5-107 is enacted to read:
4588 17C-5-107. Objections to a community reinvestment project area plan.
4589 (1) A person may object to a proposed community reinvestment project area plan:
4590 (a) in writing at any time before or during a plan hearing; or
4591 (b) orally during a plan hearing.
4592 (2) An agency may not approve a proposed community reinvestment project area plan
4593 if, after receiving public comment at a plan hearing in accordance with Subsection
4594 17C-5-104(3)(e)(i), the record property owners of at least 51% of the private land area within
4595 the most recently proposed community reinvestment project area object to the proposed
4596 community reinvestment project area plan.
4597 Section 127. Section 17C-5-108 is enacted to read:
4598 17C-5-108. Board resolution approving a community reinvestment project area
4599 plan -- Requirements.
4600 A board resolution approving a proposed community reinvestment area plan as the
4601 community reinvestment project area plan under Section 17C-5-104 shall contain:
4602 (1) a boundary description of the community reinvestment project area that is the
4603 subject of the community reinvestment project area plan;
4604 (2) the agency's purposes and intent with respect to the community reinvestment
4605 project area;
4606 (3) the proposed community reinvestment project area plan incorporated by reference;
4607 (4) the board findings and determinations that the proposed community reinvestment
4608 project area plan:
4609 (a) serves a public purpose;
4610 (b) produces a public benefit as demonstrated by the analysis described in Subsection
4611 17C-5-105(2);
4612 (c) is economically sound and feasible;
4613 (d) conforms to the community's general plan; and
4614 (e) promotes the public peace, health, safety, and welfare of the community in which
4615 the proposed community reinvestment project area is located; and
4616 (5) if the board made a finding of blight under Section 17C-5-402, a statement that the
4617 board made a finding of blight within the proposed community reinvestment project area and
4618 the date on which the board made the finding of blight.
4619 Section 128. Section 17C-5-109 is enacted to read:
4620 17C-5-109. Community reinvestment project area plan to be adopted by
4621 community legislative body.
4622 (1) A proposed community reinvestment project area plan approved by board
4623 resolution under Section 17C-5-104 may not take effect until the community legislative body:
4624 (a) by ordinance, adopts the proposed community reinvestment project area plan; and
4625 (b) provides notice in accordance with Section 17C-5-110.
4626 (2) An ordinance described in Subsection (1)(a) shall designate the community
4627 reinvestment project area plan as the official plan of the community reinvestment project area.
4628 Section 129. Section 17C-5-110 is enacted to read:
4629 17C-5-110. Notice of community reinvestment project area plan adoption --
4630 Effective date of plan -- Contesting the formation of the plan.
4631 (1) (a) Upon a community legislative body's adoption of a community reinvestment
4632 project area plan in accordance with Section 17C-5-109, or an amendment to a community
4633 reinvestment project area plan in accordance with Section 17C-5-112, the community
4634 legislative body shall provide notice of the adoption or amendment in accordance with
4635 Subsection (1)(b) by:
4636 (i) (A) causing a notice to be published in a newspaper of general circulation within the
4637 community; or
4638 (B) if there is no newspaper of general circulation within the community, causing a
4639 notice to be posted in at least three public places within the community; and
4640 (ii) posting a notice on the Utah Public Notice Website described in Section
4641 63F-1-701.
4642 (b) A notice described in Subsection (1)(a) shall include:
4643 (i) a copy of the community legislative body's ordinance, or a summary of the
4644 ordinance, that adopts the community reinvestment project area plan; and
4645 (ii) a statement that the community reinvestment project area plan is available for
4646 public inspection and the hours for inspection.
4647 (2) A community reinvestment project area plan is effective on the day on which notice
4648 of adoption is published or posted in accordance with Subsection (1)(a).
4649 (3) A community reinvestment project area is considered created the day on which the
4650 community reinvestment project area plan becomes effective as described in Subsection (2).
4651 (4) (a) Within 30 days after the day on which a community reinvestment project area
4652 plan is effective, a person may contest the community reinvestment project area plan or the
4653 procedure used to adopt the community reinvestment project area plan if the community
4654 reinvestment project area plan or the procedure fails to comply with a provision of this title.
4655 (b) After the 30-day period described in Subsection (4)(a) expires, a person may not
4656 contest the community reinvestment project area plan or the procedure used to adopt the
4657 community reinvestment project area plan.
4658 (5) Upon adoption of a community reinvestment project area plan by the community
4659 legislative body, the agency may implement the community reinvestment project area plan.
4660 (6) The agency shall make the community reinvestment project area plan available to
4661 the public at the agency's office during normal business hours.
4662 Section 130. Section 17C-5-111 is enacted to read:
4663 17C-5-111. Agency required to transmit and record documentation after adoption
4664 of community reinvestment project area plan.
4665 Within 30 days after the day on which a community legislative body adopts a
4666 community reinvestment project area plan under Section 17C-5-109, the agency shall:
4667 (1) record with the recorder of the county in which the community reinvestment project
4668 area is located a document containing:
4669 (a) the name of the community reinvestment project area;
4670 (b) a boundary description of the community reinvestment project area; and
4671 (c) (i) a statement that the community legislative body adopted the community
4672 reinvestment project area plan; and
4673 (ii) the day on which the community legislative body adopted the community
4674 reinvestment project area plan;
4675 (2) transmit a copy of a description of the land within the community reinvestment
4676 project area and an accurate map or plat indicating the boundaries of the community
4677 reinvestment project area to the Automated Geographic Reference Center created in Section
4678 63F-1-506; and
4679 (3) for a community reinvestment project area plan that provides for the agency to
4680 receive tax increment, transmit a copy of a description of the land within the community
4681 reinvestment project area, a copy of the community legislative body ordinance adopting the
4682 community reinvestment project area plan, and an accurate map or plat indicating the
4683 boundaries of the community reinvestment project area to:
4684 (a) the auditor, recorder, county or district attorney, surveyor, and assessor of each
4685 county in which any part of the community reinvestment project area is located;
4686 (b) the officer or officers performing the function of auditor or assessor for each taxing
4687 entity that does not use the county assessment roll or collect the taxing entity's taxes through
4688 the county;
4689 (c) the legislative body or governing board of each taxing entity;
4690 (d) the State Tax Commission; and
4691 (e) the State Board of Education.
4692 Section 131. Section 17C-5-112 is enacted to read:
4693 17C-5-112. Amending a community reinvestment area plan.
4694 (1) An agency may amend a community reinvestment project area plan in accordance
4695 with this section.
4696 (2) (a) If an amendment proposes to enlarge a community reinvestment project area's
4697 geographic area, the agency shall:
4698 (i) comply with this part as though the agency were creating a community reinvestment
4699 project area;
4700 (ii) if the agency anticipates receiving project area funds from the area proposed to be
4701 added to the community reinvestment project area, before the agency may collect project area
4702 funds:
4703 (A) for a community reinvestment project area plan that is subject to a taxing entity
4704 committee, obtain approval to receive tax increment from the taxing entity committee; or
4705 (B) for a community reinvestment project area plan that is subject to an interlocal
4706 agreement, obtain the approval of the taxing entity that is a party to the interlocal agreement;
4707 and
4708 (iii) if the agency anticipates activity within the area proposed to be added to the
4709 community reinvestment project area that requires a finding of blight under Subsection
4710 17C-5-402(2), follow the procedures described in Section 17C-5-402.
4711 (b) The base year for the area proposed to be added to the community reinvestment
4712 project area shall be determined using the date of:
4713 (i) the taxing entity committee's consent as described in Subsection (2)(a)(ii)(A); or
4714 (ii) the taxing entity's consent as described in Subsection (2)(a)(ii)(B).
4715 (3) If an amendment does not propose to enlarge a community reinvestment project
4716 area's geographic area, the board may adopt a resolution approving the amendment after the
4717 agency:
4718 (a) if the amendment does not propose to allow the agency to receive a greater amount
4719 of project area funds or to extend a project area funds collection period:
4720 (i) gives notice in accordance with Section 17C-1-806; and
4721 (ii) holds a public hearing on the proposed amendment that meets the requirements
4722 described in Subsection 17C-5-104(2); or
4723 (b) if the amendment proposes to also allow the agency to receive a greater amount of
4724 project area funds or to extend a project area funds collection period:
4725 (i) complies with Subsection (3)(a)(i) and (ii); and
4726 (ii) (A) for a community reinvestment project area plan that is subject to a taxing entity
4727 committee, obtains approval from the taxing entity committee; or
4728 (B) for a community reinvestment project area plan that is subject to an interlocal
4729 agreement, obtains approval to receive project area funds from the taxing entity that is a party
4730 to the interlocal agreement.
4731 (4) An agency may amend a community reinvestment project area plan without
4732 obtaining the consent of a taxing entity or a taxing entity committee and without providing
4733 notice or holding a public hearing if the amendment:
4734 (a) makes a minor adjustment in the community reinvestment project area boundary
4735 that is requested by a county assessor or county auditor to avoid inconsistent property boundary
4736 lines; or
4737 (b) removes a parcel from a community reinvestment project area because the agency
4738 determines that the parcel is:
4739 (i) tax exempt;
4740 (ii) no longer blighted; or
4741 (iii) no longer necessary or desirable to the project area.
4742 (5) (a) An amendment approved by board resolution under this section may not take
4743 effect until the community legislative body adopts an ordinance approving the amendment.
4744 (b) Upon the community legislative body adopting an ordinance approving an
4745 amendment under Subsection (5)(a), the agency shall comply with the requirements described
4746 in Sections 17C-5-110 and 17C-5-111 as if the amendment were a community reinvestment
4747 project area plan.
4748 (6) (a) Within 30 days after the day on which an amendment to a project area plan
4749 becomes effective, a person may contest the amendment to the project area plan or the
4750 procedure used to adopt the amendment to the project area plan if the amendment or procedure
4751 fails to comply with a provision of this title.
4752 (b) After the 30-day period described in Subsection (6)(a) expires, a person may not
4753 contest the amendment to the project area plan or procedure used to adopt the amendment to
4754 the project area plan for any cause.
4755 Section 132. Section 17C-5-113 is enacted to read:
4756 17C-5-113. Expedited community reinvestment project area plan.
4757 (1) As used in this section:
4758 (a) "Qualified business entity" means a business entity that:
4759 (i) has a primary market for the qualified business entity's goods or services outside of
4760 the state; and
4761 (ii) is not primarily engaged in retail sales.
4762 (b) "Tax increment incentive" means the portion of an agency's tax increment that is
4763 paid to a qualified business entity for the purpose of implementing a community reinvestment
4764 project area plan.
4765 (2) An agency and a qualified business entity may, in accordance with Subsection (3),
4766 enter into an agreement that allows the qualified business entity to receive a tax increment
4767 incentive.
4768 (3) An agreement described in Subsection (2) shall set annual postperformance targets
4769 for:
4770 (a) capital investment within the community reinvestment project area;
4771 (b) the number of new jobs created within the community reinvestment project area;
4772 (c) the average wage of the jobs described in Subsection (3)(b) that is at least 110% of
4773 the prevailing wage of the county within which the community reinvestment project area is
4774 located; and
4775 (d) the amount of local vendor opportunity generated by the qualified business entity.
4776 (4) A qualified business entity may only receive a tax increment incentive:
4777 (a) if the qualified business entity complies with the agreement described in Subsection
4778 (3);
4779 (b) on a postperformance basis; and
4780 (c) on an annual basis after the agency receives tax increment from a taxing entity.
4781 (5) An agency may create or amend a community reinvestment project area plan for the
4782 purpose of providing a tax increment incentive without complying with the requirements
4783 described in Chapter 1, Part 8, Hearing and Notice Requirements, if:
4784 (a) the agency:
4785 (i) holds a public hearing to consider the need to create or amend a community
4786 reinvestment project area plan on an expedited basis;
4787 (ii) posts notice at least 14 days before the day on which the public hearing described
4788 in Subsection (5)(a)(i) is held on:
4789 (A) the community's website; and
4790 (B) the Utah Public Notice Website as described in Section 63F-1-701; and
4791 (iii) at the hearing described in Subsection (5)(a)(i), adopts a resolution to create or
4792 amend the community reinvestment project area plan on an expedited basis;
4793 (b) all record property owners within the existing or proposed community reinvestment
4794 project area plan give written consent; and
4795 (c) each taxing entity affected by the tax increment incentive consents and enters into
4796 an interlocal agreement with the agency authorizing the agency to pay a tax increment incentive
4797 to the qualified business entity.
4798 Section 133. Section 17C-5-201 is enacted to read:
4799
4800 17C-5-201. Title.
4801 This part is known as "Community Reinvestment Project Area Funds."
4802 Section 134. Section 17C-5-202 is enacted to read:
4803 17C-5-202. Community reinvestment project area funding options.
4804 (1) (a) Except as provided in Subsection (1)(b), for the purpose of receiving project
4805 area funds for use within a community reinvestment project area, an agency shall negotiate and
4806 enter into an interlocal agreement with a taxing entity in accordance with Section 17C-5-204 to
4807 receive all or a portion of the taxing entity's tax increment or sales and use tax revenue in
4808 accordance with the interlocal agreement.
4809 (b) If an agency plans to use eminent domain to acquire property within a community
4810 reinvestment project area, the agency shall create a taxing entity committee as described in
4811 Section 17C-1-402 and receive tax increment in accordance with Section 17C-5-203.
4812 (2) An agency shall comply with Chapter 5, Part 3, Community Reinvestment Project
4813 Area Budget, regardless of whether an agency enters into an interlocal agreement under
4814 Subsection (1)(a) or creates a taxing entity committee under Subsection (1)(b).
4815 Section 135. Section 17C-5-203 is enacted to read:
4816 17C-5-203. Community reinvestment project area subject to taxing entity
4817 committee -- Tax increment.
4818 (1) This section applies to a community reinvestment project area that is subject to a
4819 taxing entity committee under Subsection 17C-5-202(1)(b).
4820 (2) Subject to the taxing entity committee's approval of a community reinvestment
4821 project area budget under Section 17C-5-304, and for the purpose of implementing a
4822 community reinvestment project area plan, an agency may receive up to 100% of a taxing
4823 entity's tax increment, or any specified dollar amount of tax increment, for any period of time.
4824 (3) Notwithstanding Subsection (2), an agency that adopts a community reinvestment
4825 project area plan that is subject to a taxing entity committee may negotiate and enter into an
4826 interlocal agreement with a taxing entity and receive all or a portion of the taxing entity's sales
4827 and use tax revenue for any period of time.
4828 Section 136. Section 17C-5-204 is enacted to read:
4829 17C-5-204. Community reinvestment project area subject to interlocal agreement
4830 -- Consent of a taxing entity to an agency receiving project area funds.
4831 (1) As used in this section, "successor taxing entity" means a taxing entity that:
4832 (a) is created after the day on which an interlocal agreement is executed to allow an
4833 agency to receive a taxing entity's project area funds; and
4834 (b) levies or imposes a tax within the community reinvestment project area.
4835 (2) This section applies to a community reinvestment project area that is subject to an
4836 interlocal agreement under Subsection 17C-5-202(1)(a).
4837 (3) For the purpose of implementing a community reinvestment project area plan, an
4838 agency may negotiate with a taxing entity for all or a portion of the taxing entity's project area
4839 funds.
4840 (4) A taxing entity may agree to allow an agency to receive the taxing entity's project
4841 area funds by executing an interlocal agreement with the agency in accordance with Title 11,
4842 Chapter 13, Interlocal Cooperation Act.
4843 (5) Before an agency may use project area funds received under an interlocal
4844 agreement described in Subsection (4), the agency shall:
4845 (a) obtain a written certification, signed by an attorney licensed to practice law in the
4846 state, stating that the agency and the taxing entity have each followed all legal requirements
4847 relating to the adoption of the interlocal agreement; and
4848 (b) provide a signed copy of the certification described in Subsection (5)(a) to the
4849 taxing entity.
4850 (6) An interlocal agreement described in Subsection (4) shall:
4851 (a) if the interlocal agreement provides for the agency to receive tax increment, state:
4852 (i) the method of calculating the amount of the taxing entity's tax increment from the
4853 community reinvestment project area that the agency receives, including the base year and base
4854 taxable value;
4855 (ii) the project area funds collection period; and
4856 (iii) the percentage of the taxing entity's tax increment or the maximum cumulative
4857 dollar amount of the taxing entity's tax increment that the agency receives;
4858 (b) if the interlocal agreement provides for the agency to receive the taxing entity's
4859 sales and use tax revenue, state:
4860 (i) the method of calculating the amount of the taxing entity's sales and use tax revenue
4861 that the agency receives;
4862 (ii) the project area funds collection period; and
4863 (iii) the percentage of sales tax revenue or the maximum cumulative dollar amount of
4864 sales and use tax revenue that the agency receives; and
4865 (c) include a copy of the community reinvestment project area budget.
4866 (7) A school district may consent to allow an agency to receive tax increment from the
4867 school district's basic levy only to the extent that the school district also consents to allow the
4868 agency to receive tax increment from the school district's local levy.
4869 (8) The parties may amend an interlocal agreement under this section by mutual
4870 consent.
4871 (9) A taxing entity's consent to allow an agency to receive project area funds under this
4872 section is not subject to the requirements of Section 10-8-2.
4873 (10) An interlocal agreement executed by a taxing entity under this section may be
4874 enforced by or against any successor taxing entity.
4875 Section 137. Section 17C-5-205 is enacted to read:
4876 17C-5-205. Interlocal agreement to provide project area funds for the community
4877 reinvestment project area subject to interlocal agreement -- Notice -- Effective date of
4878 interlocal agreement -- Time to contest interlocal agreement -- Availability of interlocal
4879 agreement.
4880 (1) The agency shall approve and adopt an interlocal agreement described in Section
4881 17C-5-204 at an open and public meeting.
4882 (2) (a) Upon the execution of an interlocal agreement described in Section 17C-5-204,
4883 the agency shall provide notice of the execution by:
4884 (i) (A) publishing or causing to be published a notice in a newspaper of general
4885 circulation within the agency's boundaries; or
4886 (B) if there is no newspaper of general circulation within the agency's boundaries,
4887 causing the notice to be posted in at least three public places within the agency's boundaries;
4888 and
4889 (ii) publishing or causing the notice to be published on the Utah Public Notice Website
4890 created in Section 63F-1-701.
4891 (b) A notice described in Subsection (2)(a) shall include:
4892 (i) a summary of the interlocal agreement; and
4893 (ii) a statement that the interlocal agreement is available for public inspection and the
4894 hours for inspection.
4895 (3) An interlocal agreement described in Section 17C-5-204 is effective the day on
4896 which the notice described in Subsection (2) is published or posted in accordance with
4897 Subsection (2)(a).
4898 (4) (a) Within 30 days after the day on which the interlocal agreement is effective, a
4899 person may contest the interlocal agreement or the procedure used to adopt the interlocal
4900 agreement if the interlocal agreement or procedure fails to comply with a provision of this title.
4901 (b) After the 30-day period described in Subsection (4)(a) expires, a person may not
4902 contest:
4903 (i) the interlocal agreement;
4904 (ii) a distribution of tax increment to the agency under the interlocal agreement; or
4905 (iii) the agency's use of project area funds under the interlocal agreement.
4906 (5) A taxing entity that enters into an interlocal agreement under Section 17C-5-204
4907 shall make a copy of the interlocal agreement available to the public at the taxing entity's office
4908 for inspection and copying during normal business hours.
4909 Section 138. Section 17C-5-206 is enacted to read:
4910 17C-5-206. Requirement to file a copy of the interlocal agreement -- County
4911 payment of tax increment.
4912 (1) An agency that receives project area funds under an interlocal agreement shall,
4913 within 30 days after the day on which the interlocal agreement is effective, file a copy of the
4914 interlocal agreement with:
4915 (a) the State Tax Commission, the State Board of Education, and the state auditor; and
4916 (b) the auditor of the county in which the community reinvestment project area is
4917 located, if the interlocal agreement authorizes the agency to receive tax increment.
4918 (2) A county that collects property tax on property within a community reinvestment
4919 project area that is subject to an interlocal agreement shall, in accordance with Section
4920 59-2-1365, pay and distribute to the agency the tax increment that the agency is authorized to
4921 receive under the interlocal agreement.
4922 Section 139. Section 17C-5-301 is enacted to read:
4923
4924 17C-5-301. Title.
4925 This part is known as "Community Reinvestment Project Area Budget."
4926 Section 140. Section 17C-5-302 is enacted to read:
4927 17C-5-302. Procedure for adopting a community reinvestment project area
4928 budget -- Contesting the budget -- Time limit.
4929 (1) An agency shall adopt a community reinvestment project area budget in accordance
4930 with this part.
4931 (2) To adopt a community reinvestment project area budget, an agency shall:
4932 (a) prepare a proposed community reinvestment project area budget in accordance with
4933 Section 17C-5-303;
4934 (b) obtain the consent of the taxing entity committee or taxing entity in accordance
4935 with Section 17C-5-304;
4936 (c) make a copy of the proposed community reinvestment project area budget available
4937 to the public at the agency's office during normal business hours for at least 30 days before the
4938 budget hearing described in Subsection (2)(e);
4939 (d) provide notice of the budget hearing in accordance with Chapter 1, Part 8, Hearing
4940 and Notice Requirements;
4941 (e) hold a budget hearing on the proposed community reinvestment project area budget
4942 and, at the budget hearing, allow public comment on:
4943 (i) the proposed community reinvestment project area budget; and
4944 (ii) whether the agency should revise, adopt, or reject the proposed community
4945 reinvestment project area budget; and
4946 (f) after the budget hearing described in Subsection (2)(e), or at a subsequent meeting:
4947 (i) consider the comments and information from the budget hearing relating to the
4948 proposed community reinvestment project area budget; and
4949 (ii) reject or adopt by resolution the proposed community reinvestment project area
4950 budget, with any revisions, as the community reinvestment project area budget.
4951 (3) (a) Within 30 days after the day on which the agency adopts a community
4952 reinvestment project area budget, a person may contest the community reinvestment project
4953 area budget or the procedure used to adopt the community reinvestment project area budget if
4954 the community reinvestment project area budget or procedure fails to comply with a provision
4955 of this title.
4956 (b) After the 30-day period described in Subsection (3)(a) expires, a person may not
4957 contest:
4958 (i) the community reinvestment project area budget or the procedure used by the taxing
4959 entity, the taxing entity committee, or the agency to adopt the community reinvestment project
4960 area budget;
4961 (ii) a payment to the agency under the community reinvestment project area budget; or
4962 (iii) the agency's use of project area funds under the community reinvestment project
4963 area budget.
4964 Section 141. Section 17C-5-303 is enacted to read:
4965 17C-5-303. Community reinvestment project area budget -- Requirements.
4966 A community reinvestment project area budget shall include:
4967 (1) if the agency receives tax increment:
4968 (a) the base taxable value;
4969 (b) the projected amount of tax increment to be generated within the community
4970 reinvestment project area;
4971 (c) each project area funds collection period;
4972 (d) if applicable, the projected amount of tax increment to be paid to other taxing
4973 entities in accordance with Section 17C-1-410;
4974 (e) if the area from which tax increment is collected is less than the entire community
4975 reinvestment project area:
4976 (i) a boundary description of the portion or portions of the community reinvestment
4977 project area from which the agency receives tax increment; and
4978 (ii) for each portion described in Subsection (1)(e)(i), the period of time during which
4979 tax increment is collected;
4980 (f) the percentage of tax increment the agency is authorized to receive from the
4981 community reinvestment project area; and
4982 (g) the maximum cumulative dollar amount of tax increment the agency is authorized
4983 to receive from the community reinvestment project area;
4984 (2) if the agency receives sales and use tax revenue:
4985 (a) the percentage and total amount of sales and use tax revenue to be paid to the
4986 agency; and
4987 (b) each project area funds collection period;
4988 (3) the amount of project area funds the agency will use to implement the community
4989 reinvestment project area plan, including the estimated amount of project area funds that will
4990 be used for land acquisition, public improvements, infrastructure improvements, or any loans,
4991 grants, or other incentives to private or public entities;
4992 (4) the agency's combined incremental value;
4993 (5) the amount of project area funds that will be used to cover the cost of administering
4994 the community reinvestment project area plan; and
4995 (6) for property that the agency owns and expects to sell, the expected total cost of the
4996 property to the agency and the expected sale price.
4997 Section 142. Section 17C-5-304 is enacted to read:
4998 17C-5-304. Consent of each taxing entity or taxing entity committee required for
4999 community reinvestment project area budget.
5000 Before an agency may collect any project area funds from a community reinvestment
5001 project area, the agency shall obtain consent for each community reinvestment project area
5002 budget from:
5003 (1) for a community reinvestment project area that is subject to an interlocal
5004 agreement, each taxing entity that is a party to an interlocal agreement; or
5005 (2) for a community reinvestment project area that is subject to a taxing entity
5006 committee, the taxing entity committee.
5007 Section 143. Section 17C-5-305 is enacted to read:
5008 17C-5-305. Filing a copy of the community reinvestment project area budget.
5009 Within 30 days after the day on which an agency adopts a community reinvestment
5010 project area budget, the agency shall file a copy of the community reinvestment project area
5011 budget with:
5012 (1) the State Tax Commission;
5013 (2) the State Board of Education;
5014 (3) the state auditor;
5015 (4) the auditor of the county in which the community reinvestment project area is
5016 located; and
5017 (5) each taxing entity affected by the agency's collection of project area funds under the
5018 community reinvestment project area budget.
5019 Section 144. Section 17C-5-306 is enacted to read:
5020 17C-5-306. Amending a community reinvestment project area budget.
5021 (1) Before a project area funds collection period ends, an agency may amend a
5022 community reinvestment project area budget in accordance with this section.
5023 (2) To amend a community reinvestment project area budget, an agency shall:
5024 (a) provide notice and hold a public hearing on the proposed amendment in accordance
5025 with Chapter 1, Part 8, Hearing and Notice Requirements;
5026 (b) (i) if the community reinvestment project area budget required approval from a
5027 taxing entity committee, obtain the taxing entity committee's approval; or
5028 (ii) if the community reinvestment project area budget required an interlocal agreement
5029 with a taxing entity, obtain approval from the taxing entity that is a party to the interlocal
5030 agreement; and
5031 (c) at the public hearing described in Subsection (2)(a) or at a subsequent board
5032 meeting, by resolution, adopt the community reinvestment project area budget amendment.
5033 (3) If an agency proposes a community reinvestment project area budget amendment
5034 under which the agency is paid a greater proportion of tax increment from the community
5035 reinvestment project area than provided under the community reinvestment project area budget,
5036 the notice described in Subsection (2)(a) shall state:
5037 (a) the percentage of tax increment paid under the community reinvestment project
5038 area budget; and
5039 (b) the proposed percentage of tax increment paid under the community reinvestment
5040 project area budget amendment.
5041 (4) (a) If an agency proposes a community reinvestment project area budget
5042 amendment that extends a project area funds collection period, before a taxing entity
5043 committee or taxing entity may provide the taxing entity committee's or taxing entity's approval
5044 described in Subsection (2)(b), the agency shall provide to the taxing entity committee or
5045 taxing entity:
5046 (i) the reasons why the extension is required;
5047 (ii) a description of the project area development for which project area funds received
5048 by the agency under the extension will be used;
5049 (iii) a statement of whether the project area funds received by the agency under the
5050 extension will be used within an active project area or a proposed project area; and
5051 (iv) a revised community reinvestment project area budget that includes:
5052 (A) the annual and total amounts of project area funds that the agency receives under
5053 the extension; and
5054 (B) the number of years that are added to each project area funds collection period
5055 under the extension.
5056 (b) With respect to an amendment described in Subsection (4)(a), a taxing entity
5057 committee or taxing entity may consent to:
5058 (i) allow an agency to use project area funds received under an extension within a
5059 different project area from which the project area funds are generated; or
5060 (ii) alter the base taxable value in connection with a community reinvestment project
5061 area budget extension.
5062 (5) If an agency proposes a community reinvestment project area budget amendment
5063 that reduces the base taxable value of the project area due to the removal of a parcel under
5064 Subsection 17C-5-112(4)(b), an agency may amend a project area budget without:
5065 (a) complying with Subsection (2)(a); and
5066 (b) obtaining taxing entity committee or taxing entity approval described in Subsection
5067 (2)(b).
5068 (6) (a) A person may contest an agency's adoption of a community reinvestment project
5069 area budget amendment within 30 days after the day on which the agency adopts the
5070 community reinvestment project area budget amendment.
5071 (b) After the 30-day period described in Subsection (6)(a), a person may not contest:
5072 (i) the agency's adoption of the community reinvestment project area budget
5073 amendment;
5074 (ii) a payment to the agency under the community reinvestment project area budget
5075 amendment; or
5076 (iii) the agency's use of project area funds received under the community reinvestment
5077 project area budget amendment.
5078 Section 145. Section 17C-5-307 is enacted to read:
5079 17C-5-307. Allocating project area funds for housing.
5080 (1) (a) For a community reinvestment project area that is subject to a taxing entity
5081 committee, an agency shall allocate at least 20% of the agency's annual tax increment for
5082 housing in accordance with Section 17C-1-412 if the community reinvestment project area
5083 budget provides for more than $100,000 of annual tax increment to be distributed to the
5084 agency.
5085 (b) The taxing entity committee may waive Ŝ→ [
5086 described in Subsection (1)(a) in part or whole if the taxing entity committee determines that
5087 20% of tax increment is more than is needed to address the community's need for income
5088 targeted housing or homeless assistance
5088a if:
5088b (i) the taxing entity committee determines that 20% of the agency's annual tax
5088c increment is more than is needed to address the community's need for income targeted housing
5088d or homeless assistance; and
5088e (ii) after the waiver, the agency's housing allocation is equal to at least 10% of the
5088f agency's annual tax increment ←Ŝ .
5089 (2) For a community reinvestment project area that is subject to an interlocal
5090 agreement, an agency shall allocate at least 10% of the project area funds for housing in
5091 accordance with Section 17C-1-412 if the community reinvestment project area budget
5092 provides for more than $100,000 of annual project area funds to be distributed to the agency.
5093 Section 146. Section 17C-5-401 is enacted to read:
5094
5095 17C-5-401. Title.
5096 This part is known as "Blight Determination in a Community Reinvestment Project
5097 Area."
5098 Section 147. Section 17C-5-402 is enacted to read:
5099 17C-5-402. Blight determination in a community reinvestment project area --
5100 Prerequisites -- Restrictions.
5101 (1) An agency shall comply with the provisions of this section before the agency may
5102 use eminent domain to acquire property under Chapter 1, Part 9, Eminent Domain.
5103 (2) An agency shall, after adopting a survey area resolution as described in Section
5104 17C-5-103:
5105 (a) cause a blight study to be conducted within the survey area in accordance with
5106 Section 17C-5-403;
5107 (b) provide notice and hold a blight hearing in accordance with Chapter 1, Part 8,
5108 Hearing and Notice Requirements; and
5109 (c) after the blight hearing, at the same or at a subsequent meeting:
5110 (i) consider:
5111 (A) the issue of blight and the evidence and information relating to the existence or
5112 nonexistence of blight; and
5113 (B) whether the agency should pursue adoption of one or more community
5114 reinvestment project area plans; and
5115 (ii) by resolution, make a finding regarding whether blight exists in the proposed
5116 community reinvestment project area.
5117 (3) (a) If an agency makes a finding of blight under Subsection (2), the agency may not
5118 adopt the community reinvestment project area plan until the taxing entity committee approves
5119 the finding of blight.
5120 (b) (i) A taxing entity committee shall approve an agency's finding of blight unless the
5121 taxing entity committee demonstrates that the conditions the agency found to exist in the
5122 community reinvestment project area that support the agency's finding of blight:
5123 (A) do not exist; or
5124 (B) do not constitute blight under Section 17C-5-405.
5125 (ii) (A) If the taxing entity committee questions or disputes the existence of some or all
5126 of the blight conditions that the agency found to exist in the proposed community reinvestment
5127 area, the taxing entity committee may hire a consultant, mutually agreed upon by the taxing
5128 entity committee and the agency, with the necessary expertise to assist the taxing entity
5129 committee in making a determination as to the existence of the questioned or disputed blight
5130 conditions.
5131 (B) The agency shall pay the fees and expenses of each consultant hired under
5132 Subsection (3)(b)(ii)(A).
5133 (C) The findings of a consultant hired under Subsection (3)(b)(ii)(A) are binding on the
5134 taxing entity committee and the agency.
5135 Section 148. Section 17C-5-403 is enacted to read:
5136 17C-5-403. Blight study -- Requirements -- Deadline.
5137 (1) A blight study shall:
5138 (a) undertake a parcel by parcel survey of the survey area;
5139 (b) provide data so the board and taxing entity committee may determine:
5140 (i) whether the conditions described in Subsection 17C-5-405:
5141 (A) exist in part or all of the survey area; and
5142 (B) meet the qualifications for a finding of blight in all or part of the survey area; and
5143 (ii) whether the survey area contains all or part of a superfund site;
5144 (c) include a written report that states:
5145 (i) the conclusions reached;
5146 (ii) any area within the survey area that meets the statutory criteria of blight under
5147 Section 17C-5-405; and
5148 (iii) any other information requested by the agency to determine whether blight exists
5149 within the survey area; and
5150 (d) be completed within one year after the day on which the survey area resolution is
5151 adopted.
5152 (2) (a) If a blight study is not completed within the time described in Subsection (1)(d),
5153 the agency may not approve a community reinvestment project area plan based on a blight
5154 study unless the agency first adopts a new resolution under Subsection 17C-5-103(1).
5155 (b) A new resolution described in Subsection (2)(a) shall in all respects be considered
5156 to be a resolution under Subsection 17C-5-103(1) adopted for the first time, except that any
5157 actions taken toward completing a blight study under the resolution that the new resolution
5158 replaces shall be considered to have been taken under the new resolution.
5159 (3) (a) For the purpose of making a blight determination under Subsection
5160 17C-5-402(2)(c)(ii), a blight study is valid for one year from the day on which the blight study
5161 is completed.
5162 (b) (i) Except as provided in Subsection (3)(b)(ii), an agency that makes a blight
5163 determination under a valid blight study and subsequently adopts a community reinvestment
5164 project area plan in accordance with Section 17C-5-104 may amend the community
5165 reinvestment project area plan without conducting a new blight study.
5166 (ii) An agency shall conduct a supplemental blight study for the area proposed to be
5167 added to the community reinvestment project area if the agency proposes an amendment to a
5168 community reinvestment project area plan that:
5169 (A) increases the community reinvestment project area's geographic boundary and the
5170 area proposed to be added was not included in the original blight study; and
5171 (B) provides for the use of eminent domain within the area proposed to be added to the
5172 community reinvestment project area.
5173 Section 149. Section 17C-5-404 is enacted to read:
5174 17C-5-404. Blight hearing -- Owners may review evidence of blight.
5175 (1) In a hearing required under Subsection 17C-5-402(2)(b), an agency shall:
5176 (a) permit all evidence of the existence or nonexistence of blight within the survey area
5177 to be presented; and
5178 (b) permit each record owner of property located within the survey area or the record
5179 property owner's representative the opportunity to:
5180 (i) examine and cross-examine each witness that provides evidence of the existence or
5181 nonexistence of blight; and
5182 (ii) present evidence and testimony, including expert testimony, concerning the
5183 existence or nonexistence of blight.
5184 (2) An agency shall allow each record owner of property located within a survey area
5185 the opportunity, for at least 30 days before the day on which the hearing takes place, to review
5186 the evidence of blight compiled by the agency or by the person or firm conducting the blight
5187 study for the agency, including any expert report.
5188 Section 150. Section 17C-5-405 is enacted to read:
5189 17C-5-405. Conditions on board determination of blight -- Conditions of blight
5190 caused by a participant.
5191 (1) A board may not make a finding of blight in a resolution under Subsection
5192 17C-5-402(2)(c)(ii) unless the board finds that:
5193 (a) (i) the survey area consists predominantly of nongreenfield parcels;
5194 (ii) the survey area is currently zoned for urban purposes and generally served by
5195 utilities;
5196 (iii) at least 50% of the parcels within the survey area contain nonagricultural or
5197 nonaccessory buildings or improvements used or intended for residential, commercial,
5198 industrial, or other urban purposes;
5199 (iv) the present condition or use of the survey area substantially impairs the sound
5200 growth of the community, delays the provision of housing accommodations, constitutes an
5201 economic liability, or is detrimental to the public health, safety, or welfare, as shown by the
5202 existence within the survey area of at least four of the following factors:
5203 (A) although sometimes interspersed with well maintained buildings and infrastructure,
5204 substantial physical dilapidation, deterioration, or defective construction of buildings or
5205 infrastructure, or significant noncompliance with current building code, safety code, health
5206 code, or fire code requirements or local ordinances;
5207 (B) unsanitary or unsafe conditions in the survey area that threaten the health, safety, or
5208 welfare of the community;
5209 (C) environmental hazards, as defined in state or federal law, which require
5210 remediation as a condition for current or future use and development;
5211 (D) excessive vacancy, abandoned buildings, or vacant lots within an area zoned for
5212 urban use and served by utilities;
5213 (E) abandoned or outdated facilities that pose a threat to public health, safety, or
5214 welfare;
5215 (F) criminal activity in the survey area, higher than that of comparable nonblighted
5216 areas in the municipality or county; and
5217 (G) defective or unusual conditions of title rendering the title nonmarketable; and
5218 (v) (A) at least 50% of the privately owned parcels within the survey area are affected
5219 by at least one of the factors, but not necessarily the same factor, listed in Subsection (1)(a)(iv);
5220 and
5221 (B) the affected parcels comprise at least 66% of the privately owned acreage within
5222 the survey area; or
5223 (b) the survey area includes some or all of a superfund site, inactive industrial site, or
5224 inactive airport site.
5225 (2) A single parcel comprising 10% or more of the acreage within the survey area may
5226 not be counted as satisfying the requirement described in Subsection (1)(a)(iii) or (iv) unless at
5227 least 50% of the area of the parcel is occupied by buildings or improvements.
5228 (3) (a) Except as provided in Subsection (3)(b), for purposes of Subsection (1), if a
5229 participant or proposed participant involved in the project area development has caused a
5230 condition listed in Subsection (1)(a)(iv) within the survey area, that condition may not be used
5231 in the determination of blight.
5232 (b) Subsection (3)(a) does not apply to a condition that was caused by an owner or
5233 tenant who later becomes a participant.
5234 Section 151. Section 17C-5-406 is enacted to read:
5235 17C-5-406. Challenging a finding of blight -- Time limit -- Standards governing
5236 court review.
5237 (1) If a board makes a finding of blight under Subsection 17C-5-402(2)(c)(ii) and the
5238 finding is approved by resolution adopted by the taxing entity committee, a record owner of
5239 property located within the survey area may challenge the finding by filing an action in the
5240 district court in the county in which the property is located.
5241 (2) A person shall file an action under Subsection (1) no later than 30 days after the day
5242 on which the taxing entity committee approves the board's finding of blight.
5243 (3) In an action under this section:
5244 (a) the agency shall transmit to the district court the record of the agency's proceedings,
5245 including any minutes, findings, orders, or transcripts of the agency's proceedings;
5246 (b) the district court shall review the finding of blight under the standards of review
5247 provided in Subsection 10-9a-801(3); and
5248 (c) (i) if there is a record:
5249 (A) the district court's review is limited to the record provided by the agency; and
5250 (B) the district court may not accept or consider any evidence outside the record of the
5251 agency, unless the evidence was offered to the agency and the district court determines that the
5252 agency improperly excluded the evidence; or
5253 (ii) if there is no record, the district court may call witnesses and take evidence.
5254 Section 152. Section 20A-7-613 is amended to read:
5255 20A-7-613. Property tax referendum petition.
5256 (1) As used in this section:
5257 (a) "Certified tax rate" [
5258 59-2-924[
5259 (b) "Fiscal year taxing entity" means a taxing entity that operates under a fiscal year
5260 that begins on July 1 and ends on June 30.
5261 (2) Except as provided in this section, the requirements of this part apply to a
5262 referendum petition challenging a fiscal year taxing entity's legislative body's vote to impose a
5263 tax rate that exceeds the certified tax rate.
5264 (3) Notwithstanding Subsection 20A-7-604(5), the local clerk shall number each of the
5265 referendum packets and return them to the sponsors within two working days.
5266 (4) Notwithstanding Subsection 20A-7-606(1), the sponsors shall deliver each signed
5267 and verified referendum packet to the county clerk of the county in which the packet was
5268 circulated no later than 40 days after the day on which the local clerk complies with Subsection
5269 (3).
5270 (5) Notwithstanding Subsections 20A-7-606(2) and (3), the county clerk shall take the
5271 actions required in Subsections 20A-7-606(2) and (3) within 10 working days after the day on
5272 which the county clerk receives the signed and verified referendum packet as described in
5273 Subsection (4).
5274 (6) The local clerk shall take the actions required by Section 20A-7-607 within two
5275 working days after the day on which the local clerk receives the referendum packets from the
5276 county clerk.
5277 (7) Notwithstanding Subsection 20A-7-608(2), the local attorney shall prepare the
5278 ballot title within two working days after the day on which the referendum petition is declared
5279 sufficient for submission to a vote of the people.
5280 (8) Notwithstanding Subsection 20A-7-609(2)(c), a referendum that qualifies for the
5281 ballot under this section shall appear on the ballot for the earlier of the next regular general
5282 election or the next municipal general election unless a special election is called.
5283 (9) Notwithstanding the requirements related to absentee ballots under this title:
5284 (a) the election officer shall prepare absentee ballots for those voters who have
5285 requested an absentee ballot as soon as possible after the ballot title is prepared as described in
5286 Subsection (7); and
5287 (b) the election officer shall mail absentee ballots on a referendum under this section
5288 the later of:
5289 (i) the time provided in Section 20A-3-305 or 20A-16-403; or
5290 (ii) the time that absentee ballots are prepared for mailing under this section.
5291 (10) Section 20A-7-402 does not apply to a referendum described in this section.
5292 (11) (a) If a majority of voters does not vote against imposing the tax at a rate
5293 calculated to generate the increased revenue budgeted, adopted, and approved by the fiscal year
5294 taxing entity's legislative body:
5295 (i) the certified tax rate for the fiscal year during which the referendum petition is filed
5296 is its most recent certified tax rate; and
5297 (ii) the proposed increased revenues for purposes of establishing the certified tax rate
5298 for the fiscal year after the fiscal year described in Subsection (11)(a)(i) are the proposed
5299 increased revenues budgeted, adopted, and approved by the fiscal year taxing entity's legislative
5300 body before the filing of the referendum petition.
5301 (b) If a majority of voters votes against imposing a tax at the rate established by the
5302 vote of the fiscal year taxing entity's legislative body, the certified tax rate for the fiscal year
5303 taxing entity is its most recent certified tax rate.
5304 (c) If the tax rate is set in accordance with Subsection (11)(a)(ii), a fiscal year taxing
5305 entity is not required to comply with the notice and public hearing requirements of Section
5306 59-2-919 if the fiscal year taxing entity complies with those notice and public hearing
5307 requirements before the referendum petition is filed.
5308 (12) The ballot title shall, at a minimum, include in substantially this form the
5309 following: "Shall the [name of the taxing entity] be authorized to levy a tax rate in the amount
5310 sufficient to generate an increased property tax revenue of [amount] for fiscal year [year] as
5311 budgeted, adopted, and approved by the [name of the taxing entity]".
5312 (13) A fiscal year taxing entity shall pay the county the costs incurred by the county
5313 that are directly related to meeting the requirements of this section and that the county would
5314 not have incurred but for compliance with this section.
5315 (14) (a) An election officer shall include on a ballot a referendum that has not yet
5316 qualified for placement on the ballot, if:
5317 (i) sponsors file an application for a referendum described in this section;
5318 (ii) the ballot will be used for the election for which the sponsors are attempting to
5319 qualify the referendum; and
5320 (iii) the deadline for qualifying the referendum for placement on the ballot occurs after
5321 the day on which the ballot will be printed.
5322 (b) If an election officer includes on a ballot a referendum described in Subsection
5323 (14)(a), the ballot title shall comply with Subsection (12).
5324 (c) If an election officer includes on a ballot a referendum described in Subsection
5325 (14)(a) that does not qualify for placement on the ballot, the election officer shall inform the
5326 voters by any practicable method that the referendum has not qualified for the ballot and that
5327 votes cast in relation to the referendum will not be counted.
5328 Section 153. Section 35A-8-504 is amended to read:
5329 35A-8-504. Distribution of fund money.
5330 (1) The executive director shall:
5331 (a) make grants and loans from the fund for any of the activities authorized by Section
5332 35A-8-505, as directed by the board;
5333 (b) establish the criteria with the approval of the board by which loans and grants will
5334 be made; and
5335 (c) determine with the approval of the board the order in which projects will be funded.
5336 (2) The executive director shall distribute, as directed by the board, any federal money
5337 contained in the fund according to the procedures, conditions, and restrictions placed upon the
5338 use of the money by the federal government.
5339 (3) (a) The executive director shall distribute, as directed by the board, any funds
5340 received under Section 17C-1-412 to pay the costs of providing income targeted housing within
5341 the community that created the community [
5342 under Title 17C, Limited Purpose Local Government Entities - Community [
5343
5344 (b) As used in Subsection (3)(a):
5345 (i) "Community" [
5346 Section 17C-1-102.
5347 (ii) "Income targeted housing" [
5348 defined in Section 17C-1-102.
5349 (4) Except for federal money and money received under Section 17C-1-412, the
5350 executive director shall distribute, as directed by the board, money from the fund according to
5351 the following requirements:
5352 (a) Not less than 30% of all fund money shall be distributed to rural areas of the state.
5353 (b) At least 50% of the money in the fund shall be distributed as loans to be repaid to
5354 the fund by the entity receiving them.
5355 (i) (A) Of the fund money distributed as loans, at least 50% shall be distributed to
5356 benefit persons whose annual income is at or below 50% of the median family income for the
5357 state.
5358 (B) The remaining loan money shall be distributed to benefit persons whose annual
5359 income is at or below 80% of the median family income for the state.
5360 (ii) The executive director or the executive director's designee shall lend money in
5361 accordance with this Subsection (4) at a rate based upon the borrower's ability to pay.
5362 (c) Any fund money not distributed as loans shall be distributed as grants.
5363 (i) At least 90% of the fund money distributed as grants shall be distributed to benefit
5364 persons whose annual income is at or below 50% of the median family income for the state.
5365 (ii) The remaining fund money distributed as grants may be used by the executive
5366 director to obtain federal matching funds or for other uses consistent with the intent of this part,
5367 including the payment of reasonable loan servicing costs, but no more than 3% of the revenues
5368 of the fund may be used to offset other department or board administrative expenses.
5369 (5) The executive director may with the approval of the board:
5370 (a) enact rules to establish procedures for the grant and loan process by following the
5371 procedures and requirements of Title 63G, Chapter 3, Utah Administrative Rulemaking Act;
5372 and
5373 (b) service or contract, under Title 63G, Chapter 6a, Utah Procurement Code, for the
5374 servicing of loans made by the fund.
5375 Section 154. Section 38-1b-102 is amended to read:
5376 38-1b-102. Definitions.
5377 As used in this chapter:
5378 (1) "Alternate means" [
5379 defined in Section 38-1a-102.
5380 (2) "Construction project" [
5381 defined in Section 38-1a-102.
5382 (3) "Construction work" [
5383 defined in Section 38-1a-102.
5384 (4) "Designated agent" [
5385 defined in Section 38-1a-102.
5386 (5) "Division" means the Division of Occupational and Professional Licensing created
5387 in Section 58-1-103.
5388 (6) "Government project" means a construction project undertaken by or for:
5389 (a) the state, including a department, division, or other agency of the state; or
5390 (b) a county, city, town, school district, local district, special service district,
5391 community [
5392 the state.
5393 (7) "Government project-identifying information" means:
5394 (a) the lot or parcel number of each lot included in the project property that has a lot or
5395 parcel number; or
5396 (b) the unique project number assigned by the designated agent.
5397 (8) "Original contractor" [
5398 defined in Section 38-1a-102.
5399 (9) "Owner" [
5400 Section 38-1a-102.
5401 (10) "Owner-builder" [
5402 defined in Section 38-1a-102.
5403 (11) "Private project" means a construction project that is not a government project.
5404 (12) "Project property" [
5405 defined in Section 38-1a-102.
5406 (13) "Registry" [
5407 Section 38-1a-102.
5408 Section 155. Section 53-3-207 is amended to read:
5409 53-3-207. License certificates or driving privilege cards issued to drivers by class
5410 of motor vehicle -- Contents -- Release of anatomical gift information -- Temporary
5411 licenses or driving privilege cards -- Minors' licenses, cards, and permits -- Violation.
5412 (1) As used in this section:
5413 (a) "Driving privilege" means the privilege granted under this chapter to drive a motor
5414 vehicle.
5415 (b) "Governmental entity" means the state and its political subdivisions as defined in
5416 this Subsection (1).
5417 (c) "Political subdivision" means any county, city, town, school district, public transit
5418 district, community [
5419 taxing district, local district, special service district, an entity created by an interlocal
5420 agreement adopted under Title 11, Chapter 13, Interlocal Cooperation Act, or other
5421 governmental subdivision or public corporation.
5422 (d) "State" means this state, and includes any office, department, agency, authority,
5423 commission, board, institution, hospital, college, university, children's justice center, or other
5424 instrumentality of the state.
5425 (2) (a) The division shall issue to every person privileged to drive a motor vehicle, a
5426 regular license certificate, a limited-term license certificate, or a driving privilege card
5427 indicating the type or class of motor vehicle the person may drive.
5428 (b) A person may not drive a class of motor vehicle unless granted the privilege in that
5429 class.
5430 (3) (a) Every regular license certificate, limited-term license certificate, or driving
5431 privilege card shall bear:
5432 (i) the distinguishing number assigned to the person by the division;
5433 (ii) the name, birth date, and Utah residence address of the person;
5434 (iii) a brief description of the person for the purpose of identification;
5435 (iv) any restrictions imposed on the license under Section 53-3-208;
5436 (v) a photograph of the person;
5437 (vi) a photograph or other facsimile of the person's signature;
5438 (vii) an indication whether the person intends to make an anatomical gift under Title
5439 26, Chapter 28, Revised Uniform Anatomical Gift Act, unless the driving privilege is extended
5440 under Subsection 53-3-214(3); and
5441 (viii) except as provided in Subsection (3)(b), if the person states that the person is a
5442 veteran of the United States military on the application for a driver license in accordance with
5443 Section 53-3-205 and provides verification that the person was granted an honorable or general
5444 discharge from the United States Armed Forces, an indication that the person is a United States
5445 military veteran for a regular license certificate or limited-term license certificate issued on or
5446 after July 1, 2011.
5447 (b) A regular license certificate or limited-term license certificate issued to any person
5448 younger than 21 years on a portrait-style format as required in Subsection (5)(b)(i) is not
5449 required to include an indication that the person is a United States military veteran under
5450 Subsection (3)(a)(viii).
5451 (c) A new license certificate issued by the division may not bear the person's Social
5452 Security number.
5453 (d) (i) The regular license certificate, limited-term license certificate, or driving
5454 privilege card shall be of an impervious material, resistant to wear, damage, and alteration.
5455 (ii) Except as provided under Subsection (4)(b), the size, form, and color of the regular
5456 license certificate, limited-term license certificate, or driving privilege card shall be as
5457 prescribed by the commissioner.
5458 (iii) The commissioner may also prescribe the issuance of a special type of limited
5459 regular license certificate, limited-term license certificate, or driving privilege card under
5460 Subsection 53-3-220(4).
5461 (4) (a) (i) The division, upon determining after an examination that an applicant is
5462 mentally and physically qualified to be granted a driving privilege, may issue to an applicant a
5463 receipt for the fee if the applicant is eligible for a regular license certificate or limited-term
5464 license certificate.
5465 (ii) (A) The division shall issue a temporary regular license certificate or temporary
5466 limited-term license certificate allowing the person to drive a motor vehicle while the division
5467 is completing its investigation to determine whether the person is entitled to be granted a
5468 driving privilege.
5469 (B) A temporary regular license certificate or a temporary limited-term license
5470 certificate issued under this Subsection (4) shall be recognized and have the same rights and
5471 privileges as a regular license certificate or a limited-term license certificate.
5472 (b) The temporary regular license certificate or temporary limited-term license
5473 certificate shall be in the person's immediate possession while driving a motor vehicle, and it is
5474 invalid when the person's regular license certificate or limited-term license certificate has been
5475 issued or when, for good cause, the privilege has been refused.
5476 (c) The division shall indicate on the temporary regular license certificate or temporary
5477 limited-term license certificate a date after which it is not valid as a temporary license.
5478 (d) (i) Except as provided in Subsection (4)(d)(ii), the division may not issue a
5479 temporary driving privilege card or other temporary permit to an applicant for a driving
5480 privilege card.
5481 (ii) The division may issue a learner permit issued in accordance with Section
5482 53-3-210.5 to an applicant for a driving privilege card.
5483 (5) (a) The division shall distinguish learner permits, temporary permits, regular
5484 license certificates, limited-term license certificates, and driving privilege cards issued to any
5485 person younger than 21 years of age by use of plainly printed information or the use of a color
5486 or other means not used for other regular license certificates, limited-term license certificates,
5487 or driving privilege cards.
5488 (b) The division shall distinguish a regular license certificate, limited-term license
5489 certificate, or driving privilege card issued to any person:
5490 (i) younger than 21 years of age by use of a portrait-style format not used for other
5491 regular license certificates, limited-term license certificates, or driving privilege cards and by
5492 plainly printing the date the regular license certificate, limited-term license certificate, or
5493 driving privilege card holder is 21 years of age, which is the legal age for purchasing an
5494 alcoholic beverage or alcoholic product under Section 32B-4-403; and
5495 (ii) younger than 19 years of age, by plainly printing the date the regular license
5496 certificate, limited-term license certificate, or driving privilege card holder is 19 years of age,
5497 which is the legal age for purchasing tobacco products under Section 76-10-104.
5498 (6) The division shall distinguish a limited-term license certificate by clearly indicating
5499 on the document:
5500 (a) that it is temporary; and
5501 (b) its expiration date.
5502 (7) (a) The division shall only issue a driving privilege card to a person whose privilege
5503 was obtained without providing evidence of lawful presence in the United States as required
5504 under Subsection 53-3-205(8).
5505 (b) The division shall distinguish a driving privilege card from a license certificate by:
5506 (i) use of a format, color, font, or other means; and
5507 (ii) clearly displaying on the front of the driving privilege card a phrase substantially
5508 similar to "FOR DRIVING PRIVILEGES ONLY -- NOT VALID FOR IDENTIFICATION".
5509 (8) The provisions of Subsection (5)(b) do not apply to a learner permit, temporary
5510 permit, temporary regular license certificate, temporary limited-term license certificate, or any
5511 other temporary permit.
5512 (9) The division shall issue temporary license certificates of the same nature, except as
5513 to duration, as the license certificates that they temporarily replace, as are necessary to
5514 implement applicable provisions of this section and Section 53-3-223.
5515 (10) (a) A governmental entity may not accept a driving privilege card as proof of
5516 personal identification.
5517 (b) A driving privilege card may not be used as a document providing proof of a
5518 person's age for any government required purpose.
5519 (11) A person who violates Subsection (2)(b) is guilty of an infraction.
5520 (12) Unless otherwise provided, the provisions, requirements, classes, endorsements,
5521 fees, restrictions, and sanctions under this code apply to a:
5522 (a) driving privilege in the same way as a license or limited-term license issued under
5523 this chapter; and
5524 (b) limited-term license certificate or driving privilege card in the same way as a
5525 regular license certificate issued under this chapter.
5526 Section 156. Section 53A-16-106 is amended to read:
5527 53A-16-106. Annual certification of tax rate proposed by local school board --
5528 Inclusion of school district budget -- Modified filing date.
5529 (1) Prior to June 22 of each year, each local school board shall certify to the county
5530 legislative body in which the district is located, on forms prescribed by the State Tax
5531 Commission, the proposed tax rate approved by the local school board.
5532 (2) A copy of the district's budget, including items under Section 53A-19-101, and a
5533 certified copy of the local school board's resolution which approved the budget and set the tax
5534 rate for the subsequent school year beginning July 1 shall accompany the tax rate.
5535 (3) If the tax rate approved by the board is in excess of the "certified tax rate" as
5536 defined under Subsection 59-2-924[
5537 adopted by the board shall be that established under Section 59-2-919.
5538 Section 157. Section 53A-16-113 is amended to read:
5539 53A-16-113. Capital local levy -- First class county required levy -- Allowable
5540 uses of collected revenue.
5541 (1) (a) Subject to the other requirements of this section, a local school board may levy a
5542 tax to fund the school district's capital projects.
5543 (b) A tax rate imposed by a school district pursuant to this section may not exceed
5544 .0030 per dollar of taxable value in any calendar year.
5545 (2) A school district that imposes a capital local levy in the calendar year beginning on
5546 January 1, 2012, is exempt from the public notice and hearing requirements of Section
5547 59-2-919 if the school district budgets an amount of ad valorem property tax revenue equal to
5548 or less than the sum of the following amounts:
5549 (a) the amount of revenue generated during the calendar year beginning on January 1,
5550 2011, from the sum of the following levies of a school district:
5551 (i) a capital outlay levy imposed under Section 53A-16-107; and
5552 (ii) the portion of the 10% of basic levy described in Section 53A-17a-145 that is
5553 budgeted for debt service or capital outlay; and
5554 (b) revenue from new growth as defined in Subsection 59-2-924[
5555 (3) Beginning January 1, 2012, in order to qualify for receipt of the state contribution
5556 toward the minimum school program described in Section 53A-17a-103, a local school board
5557 in a county of the first class shall impose a capital local levy of at least .0006 per dollar of
5558 taxable value.
5559 (4) (a) The county treasurer of a county of the first class shall distribute revenues
5560 generated by the .0006 portion of the capital local levy required in Subsection (2) to school
5561 districts within the county in accordance with Section 53A-16-114.
5562 (b) If a school district in a county of the first class imposes a capital local levy pursuant
5563 to this section that exceeds .0006 per dollar of taxable value, the county treasurer shall
5564 distribute revenues generated by the portion of the capital local levy that exceeds .0006 to the
5565 school district imposing the levy.
5566 (5) (a) Subject to Subsections (5)(b), (c), and (d), for fiscal year 2013-14, a local school
5567 board may utilize the proceeds of a maximum of .0024 per dollar of taxable value of the local
5568 school board's annual capital local levy for general fund purposes if the proceeds are not
5569 committed or dedicated to pay debt service or bond payments.
5570 (b) If a local school board uses the proceeds described in Subsection (5)(a) for general
5571 fund purposes, the local school board shall notify the public of the local school board's use of
5572 the capital local levy proceeds for general fund purposes:
5573 (i) prior to the local school board's budget hearing in accordance with the notification
5574 requirements described in Section 53A-19-102; and
5575 (ii) at a budget hearing required in Section 53A-19-102.
5576 (c) A local school board may not use the proceeds described in Subsection (5)(a) to
5577 fund the following accounting function classifications as provided in the Financial Accounting
5578 for Local and State School Systems guidelines developed by the National Center for Education
5579 Statistics:
5580 (i) 2300 Support Services - General District Administration; or
5581 (ii) 2500 Support Services - Central Services.
5582 (d) A local school board may not use the proceeds from a distribution described in
5583 Subsection (4) for general fund purposes.
5584 Section 158. Section 53A-17a-133 is amended to read:
5585 53A-17a-133. State-supported voted local levy authorized -- Election
5586 requirements -- State guarantee -- Reconsideration of the program.
5587 (1) As used in this section, "voted and board local levy funding balance" means the
5588 difference between:
5589 (a) the amount appropriated for the voted and board local levy program in a fiscal year;
5590 and
5591 (b) the amount necessary to provide the state guarantee per weighted pupil unit as
5592 determined under this section and Section 53A-17a-164 in the same fiscal year.
5593 (2) An election to consider adoption or modification of a voted local levy is required if
5594 initiative petitions signed by 10% of the number of electors who voted at the last preceding
5595 general election are presented to the local school board or by action of the board.
5596 (3) (a) (i) To impose a voted local levy, a majority of the electors of a district voting at
5597 an election in the manner set forth in Subsections (9) and (10) must vote in favor of a special
5598 tax.
5599 (ii) The tax rate may not exceed .002 per dollar of taxable value.
5600 (b) Except as provided in Subsection (3)(c), in order to receive state support the first
5601 year, a district must receive voter approval no later than December 1 of the year prior to
5602 implementation.
5603 (c) Beginning on or after January 1, 2012, a school district may receive state support in
5604 accordance with Subsection (4) without complying with the requirements of Subsection (3)(b)
5605 if the local school board imposed a tax in accordance with this section during the taxable year
5606 beginning on January 1, 2011, and ending on December 31, 2011.
5607 (4) (a) In addition to the revenue a school district collects from the imposition of a levy
5608 pursuant to this section, the state shall contribute an amount sufficient to guarantee $33.27 per
5609 weighted pupil unit for each .0001 of the first .0016 per dollar of taxable value.
5610 (b) The same dollar amount guarantee per weighted pupil unit for the .0016 per dollar
5611 of taxable value under Subsection (4)(a) shall apply to the portion of the board local levy
5612 authorized in Section 53A-17a-164, so that the guarantee shall apply up to a total of .002 per
5613 dollar of taxable value if a school district levies a tax rate under both programs.
5614 (c) (i) Beginning July 1, 2015, the $33.27 guarantee under Subsections (4)(a) and (b)
5615 shall be indexed each year to the value of the weighted pupil unit for the grades 1 through 12
5616 program by making the value of the guarantee equal to .011194 times the value of the prior
5617 year's weighted pupil unit for the grades 1 through 12 program.
5618 (ii) The guarantee shall increase by .0005 times the value of the prior year's weighted
5619 pupil unit for the grades 1 through 12 program for each succeeding year subject to the
5620 Legislature appropriating funds for an increase in the guarantee.
5621 (d) (i) The amount of state guarantee money to which a school district would otherwise
5622 be entitled to receive under this Subsection (4) may not be reduced for the sole reason that the
5623 district's levy is reduced as a consequence of changes in the certified tax rate under Section
5624 59-2-924 pursuant to changes in property valuation.
5625 (ii) Subsection (4)(d)(i) applies for a period of five years following any such change in
5626 the certified tax rate.
5627 (e) The guarantee provided under this section does not apply to the portion of a voted
5628 local levy rate that exceeds the voted local levy rate that was in effect for the previous fiscal
5629 year, unless an increase in the voted local levy rate was authorized in an election conducted on
5630 or after July 1 of the previous fiscal year and before December 2 of the previous fiscal year.
5631 (f) (i) If a voted and board local levy funding balance exists for the prior fiscal year, the
5632 State Board of Education shall:
5633 (A) use the voted and board local levy funding balance to increase the value of the state
5634 guarantee per weighted pupil unit described in Subsection (4)(c) in the current fiscal year; and
5635 (B) distribute the state contribution to the voted and board local levy programs to
5636 school districts based on the increased value of the state guarantee per weighted pupil unit
5637 described in Subsection (4)(f)(i)(A).
5638 (ii) The State Board of Education shall report action taken under this Subsection (4)(f)
5639 to the Office of the Legislative Fiscal Analyst and the Governor's Office of Planning and
5640 Budget.
5641 (5) (a) An election to modify an existing voted local levy is not a reconsideration of the
5642 existing authority unless the proposition submitted to the electors expressly so states.
5643 (b) A majority vote opposing a modification does not deprive the district of authority to
5644 continue the levy.
5645 (c) If adoption of a voted local levy is contingent upon an offset reducing other local
5646 school board levies, the board must allow the electors, in an election, to consider modifying or
5647 discontinuing the imposition of the levy prior to a subsequent increase in other levies that
5648 would increase the total local school board levy.
5649 (d) Nothing contained in this section terminates, without an election, the authority of a
5650 school district to continue imposing an existing voted local levy previously authorized by the
5651 voters as a voted leeway program.
5652 (6) Notwithstanding Section 59-2-919, a school district may budget an increased
5653 amount of ad valorem property tax revenue derived from a voted local levy imposed under this
5654 section in addition to revenue from new growth as defined in Subsection 59-2-924[
5655 without having to comply with the notice requirements of Section 59-2-919, if:
5656 (a) the voted local levy is approved:
5657 (i) in accordance with Subsections (9) and (10) on or after January 1, 2003; and
5658 (ii) within the four-year period immediately preceding the year in which the school
5659 district seeks to budget an increased amount of ad valorem property tax revenue derived from
5660 the voted local levy; and
5661 (b) for a voted local levy approved or modified in accordance with this section on or
5662 after January 1, 2009, the school district complies with the requirements of Subsection (8).
5663 (7) Notwithstanding Section 59-2-919, a school district may levy a tax rate under this
5664 section that exceeds the certified tax rate without having to comply with the notice
5665 requirements of Section 59-2-919 if:
5666 (a) the levy exceeds the certified tax rate as the result of a school district budgeting an
5667 increased amount of ad valorem property tax revenue derived from a voted local levy imposed
5668 under this section;
5669 (b) the voted local levy was approved:
5670 (i) in accordance with Subsections (9) and (10) on or after January 1, 2003; and
5671 (ii) within the four-year period immediately preceding the year in which the school
5672 district seeks to budget an increased amount of ad valorem property tax revenue derived from
5673 the voted local levy; and
5674 (c) for a voted local levy approved or modified in accordance with this section on or
5675 after January 1, 2009, the school district complies with requirements of Subsection (8).
5676 (8) For purposes of Subsection (6)(b) or (7)(c), the proposition submitted to the
5677 electors regarding the adoption or modification of a voted local levy shall contain the following
5678 statement:
5679 "A vote in favor of this tax means that (name of the school district) may increase
5680 revenue from this property tax without advertising the increase for the next five years."
5681 (9) (a) Before imposing a property tax levy pursuant to this section, a school district
5682 shall submit an opinion question to the school district's registered voters voting on the
5683 imposition of the tax rate so that each registered voter has the opportunity to express the
5684 registered voter's opinion on whether the tax rate should be imposed.
5685 (b) The election required by this Subsection (9) shall be held:
5686 (i) at a regular general election conducted in accordance with the procedures and
5687 requirements of Title 20A, Election Code, governing regular elections;
5688 (ii) at a municipal general election conducted in accordance with the procedures and
5689 requirements of Section 20A-1-202; or
5690 (iii) at a local special election conducted in accordance with the procedures and
5691 requirements of Section 20A-1-203.
5692 (c) Notwithstanding the requirements of Subsections (9)(a) and (b), beginning on or
5693 after January 1, 2012, a school district may levy a tax rate in accordance with this section
5694 without complying with the requirements of Subsections (9)(a) and (b) if the school district
5695 imposed a tax in accordance with this section at any time during the taxable year beginning on
5696 January 1, 2011, and ending on December 31, 2011.
5697 (10) If a school district determines that a majority of the school district's registered
5698 voters voting on the imposition of the tax rate have voted in favor of the imposition of the tax
5699 rate in accordance with Subsection (9), the school district may impose the tax rate.
5700 Section 159. Section 53A-17a-164 is amended to read:
5701 53A-17a-164. Board local levy -- State guarantee.
5702 (1) Subject to the other requirements of this section, for a calendar year beginning on
5703 or after January 1, 2012, a local school board may levy a tax to fund the school district's
5704 general fund.
5705 (2) (a) Except as provided in Subsection (2)(b), a tax rate imposed by a school district
5706 pursuant to this section may not exceed .0018 per dollar of taxable value in any calendar year.
5707 (b) A tax rate imposed by a school district pursuant to this section may not exceed
5708 .0025 per dollar of taxable value in any calendar year if, during the calendar year beginning on
5709 January 1, 2011, the school district's combined tax rate for the following levies was greater
5710 than .0018 per dollar of taxable value:
5711 (i) a recreation levy imposed under Section 11-2-7;
5712 (ii) a transportation levy imposed under Section 53A-17a-127;
5713 (iii) a board-authorized levy imposed under Section 53A-17a-134;
5714 (iv) an impact aid levy imposed under Section 53A-17a-143;
5715 (v) the portion of a 10% of basic levy imposed under Section 53A-17a-145 that is
5716 budgeted for purposes other than capital outlay or debt service;
5717 (vi) a reading levy imposed under Section 53A-17a-151; and
5718 (vii) a tort liability levy imposed under Section 63G-7-704.
5719 (3) (a) In addition to the revenue a school district collects from the imposition of a levy
5720 pursuant to this section, the state shall contribute an amount sufficient to guarantee that each
5721 .0001 of the first .0004 per dollar of taxable value generates an amount equal to the state
5722 guarantee per weighted pupil unit described in Subsection 53A-17a-133(4).
5723 (b) (i) The amount of state guarantee money to which a school district would otherwise
5724 be entitled to under this Subsection (3) may not be reduced for the sole reason that the district's
5725 levy is reduced as a consequence of changes in the certified tax rate under Section 59-2-924
5726 pursuant to changes in property valuation.
5727 (ii) Subsection (3)(b)(i) applies for a period of five years following any changes in the
5728 certified tax rate.
5729 (4) A school district that imposes a board local levy in the calendar year beginning on
5730 January 1, 2012, is exempt from the public notice and hearing requirements of Section
5731 59-2-919 if the school district budgets an amount of ad valorem property tax revenue equal to
5732 or less than the sum of the following amounts:
5733 (a) the amount of revenue generated during the calendar year beginning on January 1,
5734 2011, from the sum of the following levies of a school district:
5735 (i) a recreation levy imposed under Section 11-2-7;
5736 (ii) a transportation levy imposed under Section 53A-17a-127;
5737 (iii) a board-authorized levy imposed under Section 53A-17a-134;
5738 (iv) an impact aid levy imposed under Section 53A-17a-143;
5739 (v) the portion of a 10% of basic levy imposed under Section 53A-17a-145 that is
5740 budgeted for purposes other than capital outlay or debt service;
5741 (vi) a reading levy imposed under Section 53A-17a-151; and
5742 (vii) a tort liability levy imposed under Section 63G-7-704; and
5743 (b) revenue from new growth as defined in Subsection 59-2-924[
5744 Section 160. Section 53A-19-105 is amended to read:
5745 53A-19-105. School district interfund transfers.
5746 (1) A school district shall spend revenues only within the fund for which they were
5747 originally authorized, levied, collected, or appropriated.
5748 (2) Except as otherwise provided in this section, school district interfund transfers of
5749 residual equity are prohibited.
5750 (3) The State Board of Education may authorize school district interfund transfers of
5751 residual equity when a district states its intent to create a new fund or expand, contract, or
5752 liquidate an existing fund.
5753 (4) The State Board of Education may also authorize school district interfund transfers
5754 of residual equity for a financially distressed district if the board determines the following:
5755 (a) the district has a significant deficit in its maintenance and operations fund caused
5756 by circumstances not subject to the administrative decisions of the district;
5757 (b) the deficit cannot be reasonably reduced under Section 53A-19-104; and
5758 (c) without the transfer, the school district will not be capable of meeting statewide
5759 educational standards adopted by the State Board of Education.
5760 (5) The board shall develop standards for defining and aiding financially distressed
5761 school districts under this section in accordance with Title 63G, Chapter 3, Utah
5762 Administrative Rulemaking Act.
5763 (6) (a) All debt service levies not subject to certified tax rate hearings shall be recorded
5764 and reported in the debt service fund.
5765 (b) Debt service levies under Subsection 59-2-924[
5766 the public hearing provisions of Section 59-2-919 may not be used for any purpose other than
5767 retiring general obligation debt.
5768 (c) Amounts from these levies remaining in the debt service fund at the end of a fiscal
5769 year shall be used in subsequent years for general obligation debt retirement.
5770 (d) Any amounts left in the debt service fund after all general obligation debt has been
5771 retired may be transferred to the capital projects fund upon completion of the budgetary hearing
5772 process required under Section 53A-19-102.
5773 Section 161. Section 59-2-913 is amended to read:
5774 59-2-913. Definitions -- Statement of amount and purpose of levy -- Contents of
5775 statement -- Filing with county auditor -- Transmittal to commission -- Calculations for
5776 establishing tax levies -- Format of statement.
5777 (1) As used in this section, "budgeted property tax revenues" does not include property
5778 tax revenue received by a taxing entity from personal property that is:
5779 (a) assessed by a county assessor in accordance with Part 3, County Assessment; and
5780 (b) semiconductor manufacturing equipment.
5781 (2) (a) The legislative body of each taxing entity shall file a statement as provided in
5782 this section with the county auditor of the county in which the taxing entity is located.
5783 (b) The auditor shall annually transmit the statement to the commission:
5784 (i) before June 22; or
5785 (ii) with the approval of the commission, on a subsequent date prior to the date
5786 required by Section 59-2-1317 for the county treasurer to provide the notice under Section
5787 59-2-1317.
5788 (c) The statement shall contain the amount and purpose of each levy fixed by the
5789 legislative body of the taxing entity.
5790 (3) For purposes of establishing the levy set for each of a taxing entity's applicable
5791 funds, the legislative body of the taxing entity shall calculate an amount determined by dividing
5792 the budgeted property tax revenues, specified in a budget [
5793 approved prior to setting the levy, by the amount calculated under Subsections
5794 59-2-924[
5795 (4) The format of the statement under this section shall:
5796 (a) be determined by the commission; and
5797 (b) cite any applicable statutory provisions that:
5798 (i) require a specific levy; or
5799 (ii) limit the property tax levy for any taxing entity.
5800 (5) The commission may require certification that the information submitted on a
5801 statement under this section is true and correct.
5802 Section 162. Section 59-2-924 is amended to read:
5803 59-2-924. Report of valuation of property to county auditor and commission --
5804 Transmittal by auditor to governing bodies -- Certified tax rate -- Calculation of certified
5805 tax rate -- Rulemaking authority -- Adoption of tentative budget.
5806 (1) (a) Subject to Subsection (2), "new growth" means:
5807 (i) the difference between the taxable value of the following property of the taxing
5808 entity from the previous calendar year to the current year:
5809 (A) real property assessed by a county assessor in accordance with Part 3, County
5810 Assessment; and
5811 (B) property assessed by the commission under Section 59-2-201; plus
5812 (ii) the difference between the taxable year end value of personal property of the taxing
5813 entity for:
5814 (A) the calendar year immediately preceding the previous calendar year; and
5815 (B) the previous calendar year; minus
5816 (iii) the amount of an increase in taxable value described in Subsection (2)(b).
5817 (b) Except as provided in Subsection (1)(c), new growth shall equal the greater of:
5818 (i) the amount calculated under Subsection (1)(a); or
5819 (ii) zero.
5820 (c) (i) When a project area funds collection period as defined in Section 17C-1-102
5821 ends, the project area's incremental value as defined in Section 17C-1-102 shall be:
5822 (A) considered new growth; and
5823 (B) added to the amount described in Subsection (1)(b).
5824 (ii) The amount calculated in Subsection (1)(c)(i)(B) shall not equal less than zero.
5825 (2) (a) For purposes of Subsection (1)(a)(ii), taxable value of personal property of the
5826 taxing entity does not include the taxable value of personal property that is:
5827 (i) contained on the tax rolls of the taxing entity if that property is assessed by a county
5828 assessor in accordance with Part 3, County Assessment; and
5829 (ii) semiconductor manufacturing equipment.
5830 (b) Subsection (1)(a)(iii) applies to the following increases in taxable value:
5831 (i) the amount of increase to locally assessed real property taxable values resulting
5832 from factoring, reappraisal, or any other adjustments; or
5833 (ii) the amount of an increase in the taxable value of property assessed by the
5834 commission under Section 59-2-201 resulting from a change in the method of apportioning the
5835 taxable value prescribed by:
5836 (A) the Legislature;
5837 (B) a court;
5838 (C) the commission in an administrative rule; or
5839 (D) the commission in an administrative order.
5840 [
5841 the county auditor and the commission the following statements:
5842 (a) a statement containing the aggregate valuation of all taxable real property assessed
5843 by a county assessor in accordance with Part 3, County Assessment, for each taxing entity; and
5844 (b) a statement containing the taxable value of all personal property assessed by a
5845 county assessor in accordance with Part 3, County Assessment, from the prior year end values.
5846 [
5847 of each taxing entity:
5848 (a) the statements described in Subsections [
5849 (b) an estimate of the revenue from personal property;
5850 (c) the certified tax rate; and
5851 (d) all forms necessary to submit a tax levy request.
5852 [
5853 valorem property tax revenues for a taxing entity as were budgeted by that taxing entity for the
5854 prior year.
5855 (b) For purposes of this Subsection [
5856 (i) "Ad valorem property tax revenues" do not include:
5857 (A) interest;
5858 (B) penalties; and
5859 (C) revenue received by a taxing entity from personal property that is:
5860 (I) assessed by a county assessor in accordance with Part 3, County Assessment; and
5861 (II) semiconductor manufacturing equipment.
5862 (ii) "Aggregate taxable value of all property taxed" means:
5863 (A) the aggregate taxable value of all real property assessed by a county assessor in
5864 accordance with Part 3, County Assessment, for the current year;
5865 (B) the aggregate taxable year end value of all personal property assessed by a county
5866 assessor in accordance with Part 3, County Assessment, for the prior year; and
5867 (C) the aggregate taxable value of all real and personal property assessed by the
5868 commission in accordance with Part 2, Assessment of Property, for the current year.
5869 (c) (i) Except as otherwise provided in this section, the certified tax rate shall be
5870 calculated by dividing the ad valorem property tax revenues budgeted for the prior year by the
5871 taxing entity by the amount calculated under Subsection [
5872 (ii) For purposes of Subsection [
5873 shall calculate an amount as follows:
5874 (A) calculate for the taxing entity the difference between:
5875 (I) the aggregate taxable value of all property taxed; and
5876 (II) any redevelopment adjustments for the current calendar year;
5877 (B) after making the calculation required by Subsection [
5878 amount determined by increasing or decreasing the amount calculated under Subsection [
5879 (5)(c)(ii)(A) by the average of the percentage net change in the value of taxable property for the
5880 equalization period for the three calendar years immediately preceding the current calendar
5881 year;
5882 (C) after making the calculation required by Subsection [
5883 product of:
5884 (I) the amount calculated under Subsection [
5885 (II) the percentage of property taxes collected for the five calendar years immediately
5886 preceding the current calendar year; and
5887 (D) after making the calculation required by Subsection [
5888 amount determined by subtracting from the amount calculated under Subsection [
5889 (5)(c)(ii)(C) any new growth as defined in this section:
5890 (I) within the taxing entity; and
5891 (II) for the following calendar year:
5892 (Aa) for new growth from real property assessed by a county assessor in accordance
5893 with Part 3, County Assessment and all property assessed by the commission in accordance
5894 with Section 59-2-201, the current calendar year; and
5895 (Bb) for new growth from personal property assessed by a county assessor in
5896 accordance with Part 3, County Assessment, the prior calendar year.
5897 (iii) For purposes of Subsection [
5898 property taxed:
5899 (A) except as provided in Subsection [
5900 defined in Subsection [
5901 (B) does not include the total taxable value of personal property contained on the tax
5902 rolls of the taxing entity that is:
5903 (I) assessed by a county assessor in accordance with Part 3, County Assessment; and
5904 (II) semiconductor manufacturing equipment; and
5905 (C) for personal property assessed by a county assessor in accordance with Part 3,
5906 County Assessment, the taxable value of personal property is the year end value of the personal
5907 property contained on the prior year's tax rolls of the entity.
5908 (iv) For purposes of Subsection [
5909 after January 1, 2007, the value of taxable property does not include the value of personal
5910 property that is:
5911 (A) within the taxing entity assessed by a county assessor in accordance with Part 3,
5912 County Assessment; and
5913 (B) semiconductor manufacturing equipment.
5914 (v) For purposes of Subsection [
5915 after January 1, 2007, the percentage of property taxes collected does not include property taxes
5916 collected from personal property that is:
5917 (A) within the taxing entity assessed by a county assessor in accordance with Part 3,
5918 County Assessment; and
5919 (B) semiconductor manufacturing equipment.
5920 (vi) For purposes of Subsection [
5921 after January 1, 2009, the value of taxable property does not include the value of personal
5922 property that is within the taxing entity assessed by a county assessor in accordance with Part 3,
5923 County Assessment.
5924 (vii) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act,
5925 the commission may prescribe rules for calculating redevelopment adjustments for a calendar
5926 year.
5927 (viii) (A) Except as provided in Subsections [
5928 Subsection [
5929 prior year shall be decreased by an amount of revenue equal to the five-year average of the
5930 most recent prior five years of redemptions adjusted by the five-year average redemption
5931 calculated for the prior year as reported on the county treasurer's final annual settlement
5932 required under Subsection 59-2-1365(2).
5933 (B) A decrease under Subsection [
5934 assessing and collecting levy authorized in Subsection 59-2-1602(2)(a), the certified revenue
5935 levy, or the minimum basic tax rate established in Section 53A-17a-135.
5936 (ix) As used in Subsection [
5937 (A) "One-fourth of qualifying redemptions excess amount" means a qualifying
5938 redemptions excess amount divided by four.
5939 (B) "Qualifying redemptions" means that, for a calendar year, a taxing entity's total
5940 amount of redemptions is greater than three times the five-year average of the most recent prior
5941 five years of redemptions calculated for the prior year under Subsection [
5942 (C) "Qualifying redemptions base amount" means an amount equal to three times the
5943 five-year average of the most recent prior five years of redemptions for a taxing entity, as
5944 reported on the county treasurer's final annual settlement required under Subsection
5945 59-2-1365(2).
5946 (D) "Qualifying redemptions excess amount" means the amount by which a taxing
5947 entity's qualifying redemptions for a calendar year exceed the qualifying redemptions base
5948 amount for that calendar year.
5949 (x) (A) If, for a calendar year, a taxing entity has qualifying redemptions, the
5950 redemption amount for purposes of calculating the five-year redemption average required by
5951 Subsection [
5952 (B) For the initial calendar year a taxing entity has qualifying redemptions, the taxing
5953 entity's redemption amount for that calendar year is the qualifying redemptions base amount.
5954 (C) For each of the four calendar years after the calendar year described in Subsection
5955 [
5956 redemption amount.
5957 (d) (i) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act,
5958 the commission shall make rules determining the calculation of ad valorem property tax
5959 revenues budgeted by a taxing entity.
5960 (ii) For purposes of Subsection [
5961 budgeted by a taxing entity shall be calculated in the same manner as budgeted property tax
5962 revenues are calculated for purposes of Section 59-2-913.
5963 (e) The certified tax rates for the taxing entities described in this Subsection [
5964 shall be calculated as follows:
5965 (i) except as provided in Subsection [
5966 tax rate is zero;
5967 (ii) for each municipality incorporated on or after July 1, 1996, the certified tax rate is:
5968 (A) in a county of the first, second, or third class, the levy imposed for municipal-type
5969 services under Sections 17-34-1 and 17-36-9; and
5970 (B) in a county of the fourth, fifth, or sixth class, the levy imposed for general county
5971 purposes and such other levies imposed solely for the municipal-type services identified in
5972 Section 17-34-1 and Subsection 17-36-3(22); and
5973 (iii) for debt service voted on by the public, the certified tax rate shall be the actual
5974 levy imposed by that section, except that the certified tax rates for the following levies shall be
5975 calculated in accordance with Section 59-2-913 and this section:
5976 (A) school levies provided for under Sections 53A-16-113, 53A-17a-133, and
5977 53A-17a-164; and
5978 (B) levies to pay for the costs of state legislative mandates or judicial or administrative
5979 orders under Section 59-2-1602.
5980 (f) (i) A judgment levy imposed under Section 59-2-1328 or 59-2-1330 shall be
5981 established at that rate which is sufficient to generate only the revenue required to satisfy one
5982 or more eligible judgments, as defined in Section 59-2-102.
5983 (ii) The ad valorem property tax revenue generated by the judgment levy shall not be
5984 considered in establishing the taxing entity's aggregate certified tax rate.
5985 (g) The ad valorem property tax revenue generated by the capital local levy described
5986 in Section 53A-16-113 within a taxing entity in a county of the first class:
5987 (i) may not be considered in establishing the school district's aggregate certified tax
5988 rate; and
5989 (ii) shall be included by the commission in establishing a certified tax rate for that
5990 capital outlay levy determined in accordance with the calculation described in Subsection
5991 59-2-913(3).
5992 [
5993 use:
5994 (i) the taxable value of real property assessed by a county assessor contained on the
5995 assessment roll;
5996 (ii) the taxable value of real and personal property assessed by the commission; and
5997 (iii) the taxable year end value of personal property assessed by a county assessor
5998 contained on the prior year's assessment roll.
5999 (b) For purposes of Subsection [
6000 assessment roll does not include new growth as defined in Subsection [
6001 [
6002 [
6003
6004 [
6005
6006 [
6007 [
6008
6009
6010 [
6011 [
6012
6013 [
6014
6015 [
6016 [
6017 [
6018
6019 [
6020
6021
6022 [
6023 [
6024 [
6025 [
6026 [
6027 personal property on the prior year's assessment roll does not include:
6028 (i) new growth as defined in Subsection [
6029 (ii) the total taxable year end value of personal property contained on the prior year's
6030 tax rolls of the taxing entity that is:
6031 (A) assessed by a county assessor in accordance with Part 3, County Assessment; and
6032 (B) semiconductor manufacturing equipment.
6033 [
6034 budget.
6035 (b) If the taxing entity intends to exceed the certified tax rate, it shall notify the county
6036 auditor of:
6037 (i) its intent to exceed the certified tax rate; and
6038 (ii) the amount by which it proposes to exceed the certified tax rate.
6039 (c) The county auditor shall notify property owners of any intent to levy a tax rate that
6040 exceeds the certified tax rate in accordance with Sections 59-2-919 and 59-2-919.1.
6041 Section 163. Section 59-2-924.2 is amended to read:
6042 59-2-924.2. Adjustments to the calculation of a taxing entity's certified tax rate.
6043 (1) For purposes of this section, "certified tax rate" means a certified tax rate calculated
6044 in accordance with Section 59-2-924.
6045 (2) Beginning January 1, 1997, if a taxing entity receives increased revenues from
6046 uniform fees on tangible personal property under Section 59-2-404, 59-2-405, 59-2-405.1,
6047 59-2-405.2, or 59-2-405.3 as a result of any county imposing a sales and use tax under Chapter
6048 12, Part 11, County Option Sales and Use Tax, the taxing entity shall decrease its certified tax
6049 rate to offset the increased revenues.
6050 (3) (a) Beginning July 1, 1997, if a county has imposed a sales and use tax under
6051 Chapter 12, Part 11, County Option Sales and Use Tax, the county's certified tax rate shall be:
6052 (i) decreased on a one-time basis by the amount of the estimated sales and use tax
6053 revenue to be distributed to the county under Subsection 59-12-1102(3); and
6054 (ii) increased by the amount necessary to offset the county's reduction in revenue from
6055 uniform fees on tangible personal property under Section 59-2-404, 59-2-405, 59-2-405.1,
6056 59-2-405.2, or 59-2-405.3 as a result of the decrease in the certified tax rate under Subsection
6057 (3)(a)(i).
6058 (b) The commission shall determine estimates of sales and use tax distributions for
6059 purposes of Subsection (3)(a).
6060 (4) Beginning January 1, 1998, if a municipality has imposed an additional resort
6061 communities sales and use tax under Section 59-12-402, the municipality's certified tax rate
6062 shall be decreased on a one-time basis by the amount necessary to offset the first 12 months of
6063 estimated revenue from the additional resort communities sales and use tax imposed under
6064 Section 59-12-402.
6065 (5) (a) This Subsection (5) applies to each county that:
6066 (i) establishes a countywide special service district under Title 17D, Chapter 1, Special
6067 Service District Act, to provide jail service, as provided in Subsection 17D-1-201(10); and
6068 (ii) levies a property tax on behalf of the special service district under Section
6069 17D-1-105.
6070 (b) (i) The certified tax rate of each county to which this Subsection (5) applies shall be
6071 decreased by the amount necessary to reduce county revenues by the same amount of revenues
6072 that will be generated by the property tax imposed on behalf of the special service district.
6073 (ii) Each decrease under Subsection (5)(b)(i) shall occur contemporaneously with the
6074 levy on behalf of the special service district under Section 17D-1-105.
6075 (6) (a) As used in this Subsection (6):
6076 (i) "Annexing county" means a county whose unincorporated area is included within a
6077 public safety district by annexation.
6078 (ii) "Annexing municipality" means a municipality whose area is included within a
6079 public safety district by annexation.
6080 (iii) "Equalized public safety protection tax rate" means the tax rate that results from:
6081 (A) calculating, for each participating county and each participating municipality, the
6082 property tax revenue necessary:
6083 (I) in the case of a fire district, to cover all of the costs associated with providing fire
6084 protection, paramedic, and emergency services:
6085 (Aa) for a participating county, in the unincorporated area of the county; and
6086 (Bb) for a participating municipality, in the municipality; or
6087 (II) in the case of a police district, to cover all the costs:
6088 (Aa) associated with providing law enforcement service:
6089 (Ii) for a participating county, in the unincorporated area of the county; and
6090 (IIii) for a participating municipality, in the municipality; and
6091 (Bb) that the police district board designates as the costs to be funded by a property
6092 tax; and
6093 (B) adding all the amounts calculated under Subsection (6)(a)(iii)(A) for all
6094 participating counties and all participating municipalities and then dividing that sum by the
6095 aggregate taxable value of the property, as adjusted in accordance with Section 59-2-913:
6096 (I) for participating counties, in the unincorporated area of all participating counties;
6097 and
6098 (II) for participating municipalities, in all the participating municipalities.
6099 (iv) "Fire district" means a service area under Title 17B, Chapter 2a, Part 9, Service
6100 Area Act:
6101 (A) created to provide fire protection, paramedic, and emergency services; and
6102 (B) in the creation of which an election was not required under Subsection
6103 17B-1-214(3)(c).
6104 (v) "Participating county" means a county whose unincorporated area is included
6105 within a public safety district at the time of the creation of the public safety district.
6106 (vi) "Participating municipality" means a municipality whose area is included within a
6107 public safety district at the time of the creation of the public safety district.
6108 (vii) "Police district" means a service area under Title 17B, Chapter 2a, Part 9, Service
6109 Area Act, within a county of the first class:
6110 (A) created to provide law enforcement service; and
6111 (B) in the creation of which an election was not required under Subsection
6112 17B-1-214(3)(c).
6113 (viii) "Public safety district" means a fire district or a police district.
6114 (ix) "Public safety service" means:
6115 (A) in the case of a public safety district that is a fire district, fire protection,
6116 paramedic, and emergency services; and
6117 (B) in the case of a public safety district that is a police district, law enforcement
6118 service.
6119 (b) In the first year following creation of a public safety district, the certified tax rate of
6120 each participating county and each participating municipality shall be decreased by the amount
6121 of the equalized public safety tax rate.
6122 (c) In the first budget year following annexation to a public safety district, the certified
6123 tax rate of each annexing county and each annexing municipality shall be decreased by an
6124 amount equal to the amount of revenue budgeted by the annexing county or annexing
6125 municipality:
6126 (i) for public safety service; and
6127 (ii) in:
6128 (A) for a taxing entity operating under a January 1 through December 31 fiscal year,
6129 the prior calendar year; or
6130 (B) for a taxing entity operating under a July 1 through June 30 fiscal year, the prior
6131 fiscal year.
6132 (d) Each tax levied under this section by a public safety district shall be considered to
6133 be levied by:
6134 (i) each participating county and each annexing county for purposes of the county's tax
6135 limitation under Section 59-2-908; and
6136 (ii) each participating municipality and each annexing municipality for purposes of the
6137 municipality's tax limitation under Section 10-5-112, for a town, or Section 10-6-133, for a
6138 city.
6139 (e) The calculation of a public safety district's certified tax rate for the year of
6140 annexation shall be adjusted to include an amount of revenue equal to one half of the amount
6141 of revenue budgeted by the annexing entity for public safety service in the annexing entity's
6142 prior fiscal year if:
6143 (i) the public safety district operates on a January 1 through December 31 fiscal year;
6144 (ii) the public safety district approves an annexation of an entity operating on a July 1
6145 through June 30 fiscal year; and
6146 (iii) the annexation described in Subsection (6)(e)(ii) takes effect on July 1.
6147 (7) (a) The base taxable value under [
6148 reduced for any year to the extent necessary to provide a community [
6149
6150 Entities - Community [
6151 approximately the same amount of money the agency would have received without a reduction
6152 in the county's certified tax rate, calculated in accordance with Section 59-2-924, if:
6153 (i) in that year there is a decrease in the certified tax rate under Subsection (2) or (3)(a);
6154 (ii) the amount of the decrease is more than 20% of the county's certified tax rate of the
6155 previous year; and
6156 (iii) the decrease results in a reduction of the amount to be paid to the agency under
6157 Section 17C-1-403 or 17C-1-404.
6158 (b) The base taxable value under [
6159 increased in any year to the extent necessary to provide a community [
6160
6161 would have received without an increase in the certified tax rate that year if:
6162 (i) in that year the base taxable value under [
6163 reduced due to a decrease in the certified tax rate under Subsection (2) or (3)(a); and
6164 (ii) the certified tax rate of a city, school district, local district, or special service
6165 district increases independent of the adjustment to the taxable value of the base year.
6166 (c) Notwithstanding a decrease in the certified tax rate under Subsection (2) or (3)(a),
6167 the amount of money allocated and, when collected, paid each year to a community
6168 [
6169 Local Government Entities - Community [
6170 Agency Act, for the payment of bonds or other contract indebtedness, but not for administrative
6171 costs, may not be less than that amount would have been without a decrease in the certified tax
6172 rate under Subsection (2) or (3)(a).
6173 (8) (a) For the calendar year beginning on January 1, 2014, the calculation of a county
6174 assessing and collecting levy shall be adjusted by the amount necessary to offset:
6175 (i) any change in the certified tax rate that may result from amendments to Part 16,
6176 Multicounty Assessing and Collecting Levy, in Laws of Utah 2014, Chapter 270, Section 3;
6177 and
6178 (ii) the difference in the amount of revenue a taxing entity receives from or contributes
6179 to the Property Tax Valuation Agency Fund, created in Section 59-2-1602, that may result from
6180 amendments to Part 16, Multicounty Assessing and Collecting Levy, in Laws of Utah 2014,
6181 Chapter 270, Section 3.
6182 (b) A taxing entity is not required to comply with the notice and public hearing
6183 requirements in Section 59-2-919 for an adjustment to the county assessing and collecting levy
6184 described in Subsection (8)(a).
6185 (9) (a) For the calendar year beginning on January 1, 2017, the commission shall
6186 increase or decrease a school district's certified tax rate to offset a change in revenues from the
6187 calendar year beginning on January 1, 2016, to the calendar year beginning on January 1, 2017,
6188 as follows:
6189 (i) the commission shall increase a school district's certified tax rate by the amount
6190 necessary to offset a decrease in revenues that may result from the repeal of Section 59-2-924.3
6191 on December 31, 2016; and
6192 (ii) the commission shall decrease a school district's certified tax rate by the amount
6193 necessary to offset an increase in revenues that may result from the repeal of Section
6194 59-2-924.3 on December 31, 2016.
6195 (b) (i) A school district is not required to comply with the notice and public hearing
6196 requirements of Section 59-2-919 for an offset to the certified tax rate described in Subsection
6197 (9)(a).
6198 (ii) If a school district's certified tax rate is increased in accordance with Subsection
6199 (9)(a)(i), the school district shall:
6200 (A) on or before June 15, 2017, publish the statement provided in Subsection (9)(c)
6201 one or more times in a newspaper or combination of newspapers of general circulation in the
6202 taxing entity, in a portion of the newspaper where legal notices and classified advertisements
6203 do not appear;
6204 (B) on or before June 30, 2017, read the statement provided in Subsection (9)(c) at a
6205 public meeting of the school district; and
6206 (C) if the school district maintains a database containing electronic mail addresses of
6207 one or more persons who reside within the school district boundaries, send the statement
6208 provided in Subsection (9)(c) to those electronic mail addresses.
6209 (c) For purposes of Subsection (9)(b)(ii), the statement is: "For calendar year 2017, the
6210 State Tax Commission is required to increase a property tax rate of this school district to offset
6211 a loss in revenue due to the repeal of a statute to equalize certain school district property taxes.
6212 This offset may result in an increase in your property taxes."
6213 Section 164. Section 59-2-924.3 is amended to read:
6214 59-2-924.3. Adjustment of the calculation of the certified tax rate for a school
6215 district imposing a capital local levy in a county of the first class.
6216 (1) As used in this section:
6217 (a) "Capital local levy increment" means the amount of revenue equal to the difference
6218 between:
6219 (i) the amount of revenue generated by a levy of .0006 per dollar of taxable value
6220 within a school district during a fiscal year; and
6221 (ii) the amount of revenue the school district received during the same fiscal year from
6222 the distribution described in Section 53A-16-114.
6223 (b) "Contributing school district" means a school district in a county of the first class
6224 that in a fiscal year receives less revenue from the distribution described in Section
6225 53A-16-114 than it would have received during the same fiscal year from a levy imposed
6226 within the school district of .0006 per dollar of taxable value.
6227 (c) "Receiving school district" means a school district in a county of the first class that
6228 in a fiscal year receives more revenue from the distribution described in Section 53A-16-114
6229 than it would have received during the same fiscal year from a levy imposed within the school
6230 district of .0006 per dollar of taxable value.
6231 (2) A receiving school district shall decrease its capital local levy certified tax rate
6232 under Subsection 59-2-924[
6233 district's estimated capital local levy increment for the prior fiscal year.
6234 (3) A contributing school district is exempt from the notice and public hearing
6235 provisions of Section 59-2-919 for the school district's capital local levy certified tax rate
6236 calculated pursuant to Subsection 59-2-924[
6237 (a) the contributing school district budgets an increased amount of ad valorem property
6238 tax revenue exclusive of new growth as defined in Subsection 59-2-924[
6239 local levy described in Section 53A-16-113; and
6240 (b) the increased amount of ad valorem property tax revenue described in Subsection
6241 (3)(a) is less than or equal to the difference between:
6242 (i) the amount of revenue generated by a levy of .0006 per dollar of taxable value
6243 imposed within the contributing school district during the current taxable year; and
6244 (ii) the amount of revenue generated by a levy of .0006 per dollar of taxable value
6245 imposed within the contributing school district during the prior taxable year.
6246 (4) Regardless of the amount a school district receives from the revenue collected from
6247 the .0006 portion of the capital local levy required in Section 53A-16-113, the revenue
6248 generated within the school district from the .0006 portion of the capital local levy required in
6249 Section 53A-16-113 shall be considered to be budgeted ad valorem property tax revenues of
6250 the school district that levies the .0006 portion of the capital local levy for purposes of
6251 calculating the school district's certified tax rate in accordance with Subsection
6252 59-2-924[
6253 Section 165. Section 59-7-614.2 is amended to read:
6254 59-7-614.2. Refundable economic development tax credit.
6255 (1) As used in this section:
6256 (a) "Business entity" means a taxpayer that meets the definition of "business entity" as
6257 defined in Section 63N-2-103.
6258 (b) "Community [
6259 Section 17C-1-102.
6260 (c) "Local government entity" is as defined in Section 63N-2-103.
6261 (d) "Office" means the Governor's Office of Economic Development.
6262 (2) Subject to the other provisions of this section, a business entity, local government
6263 entity, or community [
6264 tax credit for economic development.
6265 (3) The tax credit under this section is the amount listed as the tax credit amount on the
6266 tax credit certificate that the office issues to the business entity, local government entity, or
6267 community [
6268 (4) A community [
6269 credit under this section only if a local government entity assigns the tax credit to the
6270 community [
6271 63N-2-104.
6272 (5) (a) In accordance with any rules prescribed by the commission under Subsection
6273 (5)(b), the commission shall make a refund to the following that claim a tax credit under this
6274 section:
6275 (i) a local government entity;
6276 (ii) a community [
6277 (iii) a business entity if the amount of the tax credit exceeds the business entity's tax
6278 liability for a taxable year.
6279 (b) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the
6280 commission may make rules providing procedures for making a refund to a business entity,
6281 local government entity, or community [
6282 required by Subsection (5)(a).
6283 (6) (a) On or before October 1, 2013, and every five years after October 1, 2013, the
6284 Revenue and Taxation Interim Committee shall study the tax credit allowed by this section and
6285 make recommendations to the Legislative Management Committee concerning whether the tax
6286 credit should be continued, modified, or repealed.
6287 (b) For purposes of the study required by this Subsection (6), the office shall provide
6288 the following information to the Revenue and Taxation Interim Committee:
6289 (i) the amount of tax credit that the office grants to each business entity, local
6290 government entity, or community [
6291 calendar year;
6292 (ii) the criteria that the office uses in granting a tax credit;
6293 (iii) (A) for a business entity, the new state revenues generated by the business entity
6294 for the calendar year; or
6295 (B) for a local government entity, regardless of whether the local government entity
6296 assigns the tax credit in accordance with Section 63N-2-104, the new state revenues generated
6297 as a result of a new commercial project within the local government entity for each calendar
6298 year;
6299 (iv) the information contained in the office's latest report to the Legislature under
6300 Section 63N-2-106; and
6301 (v) any other information that the Revenue and Taxation Interim Committee requests.
6302 (c) The Revenue and Taxation Interim Committee shall ensure that its
6303 recommendations under Subsection (6)(a) include an evaluation of:
6304 (i) the cost of the tax credit to the state;
6305 (ii) the purpose and effectiveness of the tax credit; and
6306 (iii) the extent to which the state benefits from the tax credit.
6307 Section 166. Section 59-12-603 is amended to read:
6308 59-12-603. County tax -- Bases -- Rates -- Use of revenues -- Adoption of
6309 ordinance required -- Advisory board -- Administration -- Collection -- Administrative
6310 charge -- Distribution -- Enactment or repeal of tax or tax rate change -- Effective date --
6311 Notice requirements.
6312 (1) (a) In addition to any other taxes, a county legislative body may, as provided in this
6313 part, impose a tax as follows:
6314 (i) (A) a county legislative body of any county may impose a tax of not to exceed 3%
6315 on all short-term leases and rentals of motor vehicles not exceeding 30 days, except for leases
6316 and rentals of motor vehicles made for the purpose of temporarily replacing a person's motor
6317 vehicle that is being repaired pursuant to a repair or an insurance agreement; and
6318 (B) beginning on or after January 1, 1999, a county legislative body of any county
6319 imposing a tax under Subsection (1)(a)(i)(A) may, in addition to imposing the tax under
6320 Subsection (1)(a)(i)(A), impose a tax of not to exceed 4% on all short-term leases and rentals
6321 of motor vehicles not exceeding 30 days, except for leases and rentals of motor vehicles made
6322 for the purpose of temporarily replacing a person's motor vehicle that is being repaired pursuant
6323 to a repair or an insurance agreement;
6324 (ii) a county legislative body of any county may impose a tax of not to exceed 1% of all
6325 sales of the following that are sold by a restaurant:
6326 (A) alcoholic beverages;
6327 (B) food and food ingredients; or
6328 (C) prepared food; and
6329 (iii) a county legislative body of a county of the first class may impose a tax of not to
6330 exceed .5% on charges for the accommodations and services described in Subsection
6331 59-12-103(1)(i).
6332 (b) A tax imposed under Subsection (1)(a) is subject to the audit provisions of Section
6333 17-31-5.5.
6334 (2) (a) Subject to Subsection (2)(b), revenue from the imposition of the taxes provided
6335 for in Subsections (1)(a)(i) through (iii) may be used for:
6336 (i) financing tourism promotion; and
6337 (ii) the development, operation, and maintenance of:
6338 (A) an airport facility;
6339 (B) a convention facility;
6340 (C) a cultural facility;
6341 (D) a recreation facility; or
6342 (E) a tourist facility.
6343 (b) A county of the first class shall expend at least $450,000 each year of the revenues
6344 from the imposition of a tax authorized by Subsection (1)(a)(iii) within the county to fund a
6345 marketing and ticketing system designed to:
6346 (i) promote tourism in ski areas within the county by persons that do not reside within
6347 the state; and
6348 (ii) combine the sale of:
6349 (A) ski lift tickets; and
6350 (B) accommodations and services described in Subsection 59-12-103(1)(i).
6351 (3) A tax imposed under this part may be pledged as security for bonds, notes, or other
6352 evidences of indebtedness incurred by a county, city, or town under Title 11, Chapter 14, Local
6353 Government Bonding Act, or a community [
6354 under Title 17C, Chapter 1, Part 5, Agency Bonds, to finance:
6355 (a) an airport facility;
6356 (b) a convention facility;
6357 (c) a cultural facility;
6358 (d) a recreation facility; or
6359 (e) a tourist facility.
6360 (4) (a) In order to impose the tax under Subsection (1), each county legislative body
6361 shall adopt an ordinance imposing the tax.
6362 (b) The ordinance under Subsection (4)(a) shall include provisions substantially the
6363 same as those contained in Part 1, Tax Collection, except that the tax shall be imposed only on
6364 those items and sales described in Subsection (1).
6365 (c) The name of the county as the taxing agency shall be substituted for that of the state
6366 where necessary, and an additional license is not required if one has been or is issued under
6367 Section 59-12-106.
6368 (5) In order to maintain in effect its tax ordinance adopted under this part, each county
6369 legislative body shall, within 30 days of any amendment of any applicable provisions of Part 1,
6370 Tax Collection, adopt amendments to its tax ordinance to conform with the applicable
6371 amendments to Part 1, Tax Collection.
6372 (6) (a) Regardless of whether a county of the first class creates a tourism tax advisory
6373 board in accordance with Section 17-31-8, the county legislative body of the county of the first
6374 class shall create a tax advisory board in accordance with this Subsection (6).
6375 (b) The tax advisory board shall be composed of nine members appointed as follows:
6376 (i) four members shall be appointed by the county legislative body of the county of the
6377 first class as follows:
6378 (A) one member shall be a resident of the unincorporated area of the county;
6379 (B) two members shall be residents of the incorporated area of the county; and
6380 (C) one member shall be a resident of the unincorporated or incorporated area of the
6381 county; and
6382 (ii) subject to Subsections (6)(c) and (d), five members shall be mayors of cities or
6383 towns within the county of the first class appointed by an organization representing all mayors
6384 of cities and towns within the county of the first class.
6385 (c) Five members of the tax advisory board constitute a quorum.
6386 (d) The county legislative body of the county of the first class shall determine:
6387 (i) terms of the members of the tax advisory board;
6388 (ii) procedures and requirements for removing a member of the tax advisory board;
6389 (iii) voting requirements, except that action of the tax advisory board shall be by at
6390 least a majority vote of a quorum of the tax advisory board;
6391 (iv) chairs or other officers of the tax advisory board;
6392 (v) how meetings are to be called and the frequency of meetings; and
6393 (vi) the compensation, if any, of members of the tax advisory board.
6394 (e) The tax advisory board under this Subsection (6) shall advise the county legislative
6395 body of the county of the first class on the expenditure of revenues collected within the county
6396 of the first class from the taxes described in Subsection (1)(a).
6397 (7) (a) (i) Except as provided in Subsection (7)(a)(ii), a tax authorized under this part
6398 shall be administered, collected, and enforced in accordance with:
6399 (A) the same procedures used to administer, collect, and enforce the tax under:
6400 (I) Part 1, Tax Collection; or
6401 (II) Part 2, Local Sales and Use Tax Act; and
6402 (B) Chapter 1, General Taxation Policies.
6403 (ii) A tax under this part is not subject to Section 59-12-107.1 or 59-12-123 or
6404 Subsections 59-12-205(2) through (6).
6405 (b) Except as provided in Subsection (7)(c):
6406 (i) for a tax under this part other than the tax under Subsection (1)(a)(i)(B), the
6407 commission shall distribute the revenues to the county imposing the tax; and
6408 (ii) for a tax under Subsection (1)(a)(i)(B), the commission shall distribute the revenues
6409 according to the distribution formula provided in Subsection (8).
6410 (c) The commission shall retain and deposit an administrative charge in accordance
6411 with Section 59-1-306 from the revenues the commission collects from a tax under this part.
6412 (8) The commission shall distribute the revenues generated by the tax under Subsection
6413 (1)(a)(i)(B) to each county collecting a tax under Subsection (1)(a)(i)(B) according to the
6414 following formula:
6415 (a) the commission shall distribute 70% of the revenues based on the percentages
6416 generated by dividing the revenues collected by each county under Subsection (1)(a)(i)(B) by
6417 the total revenues collected by all counties under Subsection (1)(a)(i)(B); and
6418 (b) the commission shall distribute 30% of the revenues based on the percentages
6419 generated by dividing the population of each county collecting a tax under Subsection
6420 (1)(a)(i)(B) by the total population of all counties collecting a tax under Subsection (1)(a)(i)(B).
6421 (9) (a) For purposes of this Subsection (9):
6422 (i) "Annexation" means an annexation to a county under Title 17, Chapter 2, Part 2,
6423 County Annexation.
6424 (ii) "Annexing area" means an area that is annexed into a county.
6425 (b) (i) Except as provided in Subsection (9)(c), if, on or after July 1, 2004, a county
6426 enacts or repeals a tax or changes the rate of a tax under this part, the enactment, repeal, or
6427 change shall take effect:
6428 (A) on the first day of a calendar quarter; and
6429 (B) after a 90-day period beginning on the date the commission receives notice meeting
6430 the requirements of Subsection (9)(b)(ii) from the county.
6431 (ii) The notice described in Subsection (9)(b)(i)(B) shall state:
6432 (A) that the county will enact or repeal a tax or change the rate of a tax under this part;
6433 (B) the statutory authority for the tax described in Subsection (9)(b)(ii)(A);
6434 (C) the effective date of the tax described in Subsection (9)(b)(ii)(A); and
6435 (D) if the county enacts the tax or changes the rate of the tax described in Subsection
6436 (9)(b)(ii)(A), the rate of the tax.
6437 (c) (i) The enactment of a tax or a tax rate increase shall take effect on the first day of
6438 the first billing period:
6439 (A) that begins after the effective date of the enactment of the tax or the tax rate
6440 increase; and
6441 (B) if the billing period for the transaction begins before the effective date of the
6442 enactment of the tax or the tax rate increase imposed under Subsection (1).
6443 (ii) The repeal of a tax or a tax rate decrease shall take effect on the first day of the last
6444 billing period:
6445 (A) that began before the effective date of the repeal of the tax or the tax rate decrease;
6446 and
6447 (B) if the billing period for the transaction begins before the effective date of the repeal
6448 of the tax or the tax rate decrease imposed under Subsection (1).
6449 (d) (i) Except as provided in Subsection (9)(e), if, for an annexation that occurs on or
6450 after July 1, 2004, the annexation will result in the enactment, repeal, or change in the rate of a
6451 tax under this part for an annexing area, the enactment, repeal, or change shall take effect:
6452 (A) on the first day of a calendar quarter; and
6453 (B) after a 90-day period beginning on the date the commission receives notice meeting
6454 the requirements of Subsection (9)(d)(ii) from the county that annexes the annexing area.
6455 (ii) The notice described in Subsection (9)(d)(i)(B) shall state:
6456 (A) that the annexation described in Subsection (9)(d)(i) will result in an enactment,
6457 repeal, or change in the rate of a tax under this part for the annexing area;
6458 (B) the statutory authority for the tax described in Subsection (9)(d)(ii)(A);
6459 (C) the effective date of the tax described in Subsection (9)(d)(ii)(A); and
6460 (D) if the county enacts the tax or changes the rate of the tax described in Subsection
6461 (9)(d)(ii)(A), the rate of the tax.
6462 (e) (i) The enactment of a tax or a tax rate increase shall take effect on the first day of
6463 the first billing period:
6464 (A) that begins after the effective date of the enactment of the tax or the tax rate
6465 increase; and
6466 (B) if the billing period for the transaction begins before the effective date of the
6467 enactment of the tax or the tax rate increase imposed under Subsection (1).
6468 (ii) The repeal of a tax or a tax rate decrease shall take effect on the first day of the last
6469 billing period:
6470 (A) that began before the effective date of the repeal of the tax or the tax rate decrease;
6471 and
6472 (B) if the billing period for the transaction begins before the effective date of the repeal
6473 of the tax or the tax rate decrease imposed under Subsection (1).
6474 Section 167. Section 63G-7-102 is amended to read:
6475 63G-7-102. Definitions.
6476 As used in this chapter:
6477 (1) "Claim" means any asserted demand for or cause of action for money or damages,
6478 whether arising under the common law, under state constitutional provisions, or under state
6479 statutes, against a governmental entity or against an employee in the employee's personal
6480 capacity.
6481 (2) (a) "Employee" includes:
6482 (i) a governmental entity's officers, employees, servants, trustees, or commissioners;
6483 (ii) members of a governing body;
6484 (iii) members of a government entity board;
6485 (iv) members of a government entity commission;
6486 (v) members of an advisory body, officers, and employees of a Children's Justice
6487 Center created in accordance with Section 67-5b-104;
6488 (vi) student teachers holding a letter of authorization in accordance with Sections
6489 53A-6-103 and 53A-6-104;
6490 (vii) educational aides;
6491 (viii) students engaged in providing services to members of the public in the course of
6492 an approved medical, nursing, or other professional health care clinical training program;
6493 (ix) volunteers as defined by Subsection 67-20-2(3); and
6494 (x) tutors.
6495 (b) "Employee" includes all of the positions identified in Subsection (2)(a), whether or
6496 not the individual holding that position receives compensation.
6497 (c) "Employee" does not include an independent contractor.
6498 (3) "Governmental entity" means the state and its political subdivisions as both are
6499 defined in this section.
6500 (4) (a) "Governmental function" means each activity, undertaking, or operation of a
6501 governmental entity.
6502 (b) "Governmental function" includes each activity, undertaking, or operation
6503 performed by a department, agency, employee, agent, or officer of a governmental entity.
6504 (c) "Governmental function" includes a governmental entity's failure to act.
6505 (5) "Injury" means death, injury to a person, damage to or loss of property, or any other
6506 injury that a person may suffer to the person or estate, that would be actionable if inflicted by a
6507 private person or the private person's agent.
6508 (6) "Personal injury" means an injury of any kind other than property damage.
6509 (7) "Political subdivision" means any county, city, town, school district, community
6510 [
6511 district, special service district, an entity created by an interlocal agreement adopted under Title
6512 11, Chapter 13, Interlocal Cooperation Act, or other governmental subdivision or public
6513 corporation.
6514 (8) "Property damage" means injury to, or loss of, any right, title, estate, or interest in
6515 real or personal property.
6516 (9) "State" means the state of Utah, and includes each office, department, division,
6517 agency, authority, commission, board, institution, hospital, college, university, Children's
6518 Justice Center, or other instrumentality of the state.
6519 (10) "Willful misconduct" means the intentional doing of a wrongful act, or the
6520 wrongful failure to act, without just cause or excuse, where the actor is aware that the actor's
6521 conduct will probably result in injury.
6522 Section 168. Section 63G-9-201 is amended to read:
6523 63G-9-201. Members -- Functions.
6524 (1) As used in this chapter:
6525 (a) "Political subdivision" means any county, city, town, school district, community
6526 [
6527 district, special service district, an entity created by an interlocal agreement adopted under Title
6528 11, Chapter 13, Interlocal Cooperation Act, or other governmental subdivision or public
6529 corporation.
6530 (b) "State" means the state of Utah, and includes each office, department, division,
6531 agency, authority, commission, board, institution, college, university, Children's Justice Center,
6532 or other instrumentality of the state.
6533 (2) The governor, the state auditor, and the attorney general shall constitute a Board of
6534 Examiners, with power to examine all claims against the state or a political subdivision, for the
6535 payment of which funds appropriated by the Legislature or derived from any other source are
6536 not available.
6537 (3) No claim against the state or a political subdivision, for the payment of which
6538 specifically designated funds are required to be appropriated by the Legislature shall be passed
6539 upon by the Legislature without having been considered and acted upon by the Board of
6540 Examiners.
6541 (4) The governor shall be the president, and the state auditor shall be the secretary of
6542 the board, and in the absence of either an officer pro tempore may be elected from among the
6543 members of the board.
6544 Section 169. Section 63I-1-259 is amended to read:
6545 63I-1-259. Repeal dates, Title 59.
6546 (1) Subsection 59-2-924[
6547 (2) Subsection 59-2-924.2(9) is repealed on December 31, 2017.
6548 (3) Section 59-2-924.3 is repealed on December 31, 2016.
6549 (4) Section 59-7-618 is repealed July 1, 2020.
6550 (5) Section 59-9-102.5 is repealed December 31, 2020.
6551 (6) Section 59-10-1033 is repealed July 1, 2020.
6552 (7) Subsection 59-12-2219(10) is repealed on June 30, 2020.
6553 Section 170. Section 63N-2-103 is amended to read:
6554 63N-2-103. Definitions.
6555 As used in this part:
6556 (1) "Business entity" means a person that enters into an agreement with the office to
6557 initiate a new commercial project in Utah that will qualify the person to receive a tax credit
6558 under Section 59-7-614.2 or 59-10-1107.
6559 (2) "Community [
6560 meaning as that term is defined in Section 17C-1-102.
6561 (3) "Development zone" means an economic development zone created under Section
6562 63N-2-104.
6563 (4) "High paying jobs" means:
6564 (a) with respect to a business entity, the aggregate average annual gross wages, not
6565 including healthcare or other paid or unpaid benefits, of newly created full-time employment
6566 positions in a business entity that are at least 110% of the average wage of a community in
6567 which the employment positions will exist;
6568 (b) with respect to a county, the aggregate average annual gross wages, not including
6569 healthcare or other paid or unpaid benefits, of newly created full-time employment positions in
6570 a new commercial project within the county that are at least 110% of the average wage of the
6571 county in which the employment positions will exist; or
6572 (c) with respect to a city or town, the aggregate average annual gross wages, not
6573 including healthcare or other paid or unpaid benefits of newly created full-time employment
6574 positions in a new commercial project within the city or town that are at least 110% of the
6575 average wages of the city or town in which the employment positions will exist.
6576 (5) "Local government entity" means a county, city, or town that enters into an
6577 agreement with the office to have a new commercial project that:
6578 (a) is initiated within the county's, city's, or town's boundaries; and
6579 (b) qualifies the county, city, or town to receive a tax credit under Section 59-7-614.2.
6580 (6) (a) "New commercial project" means an economic development opportunity that
6581 involves new or expanded industrial, manufacturing, distribution, or business services in Utah.
6582 (b) "New commercial project" does not include retail business.
6583 (7) (a) "New incremental jobs" means full-time employment positions that are filled by
6584 employees who work at least 30 hours per week and that are:
6585 (i) with respect to a business entity, created in addition to the baseline count of
6586 employment positions that existed within the business entity before the new commercial
6587 project;
6588 (ii) with respect to a county, created as a result of a new commercial project with
6589 respect to which the county or a community development and renewal agency seeks to claim a
6590 tax credit under Section 59-7-614.2; or
6591 (iii) with respect to a city or town, created as a result of a new commercial project with
6592 respect to which the city, town, or a community development and renewal agency seeks to
6593 claim a tax credit under Section 59-7-614.2.
6594 (b) "New incremental jobs" may include full-time equivalent positions that are filled by
6595 more than one employee, if each employee who works less than 30 hours per week is provided
6596 benefits comparable to a full-time employee.
6597 (c) "New incremental jobs" does not include jobs that are shifted from one jurisdiction
6598 in the state to another jurisdiction in the state.
6599 (8) "New state revenues" means:
6600 (a) with respect to a business entity:
6601 (i) incremental new state sales and use tax revenues that a business entity pays under
6602 Title 59, Chapter 12, Sales and Use Tax Act, as a result of a new commercial project in a
6603 development zone;
6604 (ii) incremental new state tax revenues that a business entity pays as a result of a new
6605 commercial project in a development zone under:
6606 (A) Title 59, Chapter 7, Corporate Franchise and Income Taxes;
6607 (B) Title 59, Chapter 10, Part 1, Determination and Reporting of Tax Liability and
6608 Information;
6609 (C) Title 59, Chapter 10, Part 2, Trusts and Estates;
6610 (D) Title 59, Chapter 10, Part 4, Withholding of Tax; or
6611 (E) a combination of Subsections (8)(a)(ii)(A) through (D);
6612 (iii) incremental new state tax revenues paid as individual income taxes under Title 59,
6613 Chapter 10, Part 1, Determination and Reporting of Tax Liability and Information, by
6614 employees of a new or expanded industrial, manufacturing, distribution, or business service
6615 within a new commercial project as evidenced by payroll records that indicate the amount of
6616 employee income taxes withheld and transmitted to the State Tax Commission by the new or
6617 expanded industrial, manufacturing, distribution, or business service within the new
6618 commercial project; or
6619 (iv) a combination of Subsections (8)(a)(i) through (iii); or
6620 (b) with respect to a local government entity:
6621 (i) incremental new state sales and use tax revenues that are collected under Title 59,
6622 Chapter 12, Sales and Use Tax Act, as a result of a new commercial project in a development
6623 zone;
6624 (ii) incremental new state tax revenues that are collected as a result of a new
6625 commercial project in a development zone under:
6626 (A) Title 59, Chapter 7, Corporate Franchise and Income Taxes;
6627 (B) Title 59, Chapter 10, Part 1, Determination and Reporting of Tax Liability and
6628 Information;
6629 (C) Title 59, Chapter 10, Part 2, Trusts and Estates;
6630 (D) Title 59, Chapter 10, Part 4, Withholding of Tax; or
6631 (E) a combination of Subsections (8)(b)(ii)(A) through (D);
6632 (iii) incremental new state tax revenues paid as individual income taxes under Title 59,
6633 Chapter 10, Part 1, Determination and Reporting of Tax Liability and Information, by
6634 employees of a new or expanded industrial, manufacturing, distribution, or business service
6635 within a new commercial project as evidenced by payroll records that indicate the amount of
6636 employee income taxes withheld and transmitted to the State Tax Commission by the new or
6637 expanded industrial, manufacturing, distribution, or business service within the new
6638 commercial project; or
6639 (iv) a combination of Subsections (8)(b)(i) through (iii).
6640 (9) "Significant capital investment" means an amount of at least $10,000,000 to
6641 purchase capital or fixed assets, which may include real property, personal property, and other
6642 fixtures related to a new commercial project:
6643 (a) that represents an expansion of existing operations in the state; or
6644 (b) that maintains or increases the business entity's existing work force in the state.
6645 (10) "Tax credit" means an economic development tax credit created by Section
6646 59-7-614.2 or 59-10-1107.
6647 (11) "Tax credit amount" means the amount the office lists as a tax credit on a tax
6648 credit certificate for a taxable year.
6649 (12) "Tax credit certificate" means a certificate issued by the office that:
6650 (a) lists the name of the business entity, local government entity, or community
6651 development and renewal agency to which the office authorizes a tax credit;
6652 (b) lists the business entity's, local government entity's, or community development and
6653 renewal agency's taxpayer identification number;
6654 (c) lists the amount of tax credit that the office authorizes the business entity, local
6655 government entity, or community development and renewal agency for the taxable year; and
6656 (d) may include other information as determined by the office.
6657 Section 171. Section 63N-2-104 is amended to read:
6658 63N-2-104. Creation of economic development zones -- Tax credits -- Assignment
6659 of tax credit.
6660 (1) The office, with advice from the board, may create an economic development zone
6661 in the state if the following requirements are satisfied:
6662 (a) the area is zoned commercial, industrial, manufacturing, business park, research
6663 park, or other appropriate business related use in a community-approved master plan;
6664 (b) the request to create a development zone has first been approved by an appropriate
6665 local government entity; and
6666 (c) local incentives have been or will be committed to be provided within the area.
6667 (2) (a) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act,
6668 the office shall make rules establishing the requirements for a business entity or local
6669 government entity to qualify for a tax credit for a new commercial project in a development
6670 zone under this part.
6671 (b) The office shall ensure that the requirements described in Subsection (2)(a) include
6672 the following:
6673 (i) the new commercial project is within the development zone;
6674 (ii) the new commercial project includes direct investment within the geographic
6675 boundaries of the development zone;
6676 (iii) the new commercial project brings new incremental jobs to Utah;
6677 (iv) the new commercial project includes the creation of high paying jobs in the state,
6678 significant capital investment in the state, or significant purchases from vendors and providers
6679 in the state, or a combination of these three economic factors;
6680 (v) the new commercial project generates new state revenues; and
6681 (vi) a business entity, a local government entity, or a community [
6682
6683 section meets the requirements of Section 63N-2-105.
6684 (3) (a) The office, after consultation with the board, may enter into a written agreement
6685 with a business entity or local government entity authorizing a tax credit to the business entity
6686 or local government entity if the business entity or local government entity meets the
6687 requirements described in this section.
6688 (b) (i) With respect to a new commercial project, the office may authorize a tax credit
6689 to a business entity or a local government entity, but not both.
6690 (ii) In determining whether to authorize a tax credit with respect to a new commercial
6691 project to a business entity or a local government entity, the office shall authorize the tax credit
6692 in a manner that the office determines will result in providing the most effective incentive for
6693 the new commercial project.
6694 (c) (i) Except as provided in Subsection (3)(c)(ii), the office may not authorize or
6695 commit to authorize a tax credit that exceeds:
6696 (A) 50% of the new state revenues from the new commercial project in any given year;
6697 or
6698 (B) 30% of the new state revenues from the new commercial project over the lesser of
6699 the life of a new commercial project or 20 years.
6700 (ii) If the eligible business entity makes capital expenditures in the state of
6701 $1,500,000,000 or more associated with a new commercial project, the office may:
6702 (A) authorize or commit to authorize a tax credit not exceeding 60% of new state
6703 revenues over the lesser of the life of the project or 20 years, if the other requirements of this
6704 part are met;
6705 (B) establish the year that state revenues and incremental jobs baseline data are
6706 measured for purposes of an incentive under this Subsection (3)(c)(ii); and
6707 (C) offer an incentive under this Subsection (3)(c)(ii) or modify an existing incentive
6708 previously granted under Subsection (3)(c)(i) that is based on the baseline measurements
6709 described in Subsection (3)(c)(ii)(B), except that the incentive may not authorize or commit to
6710 authorize a tax credit of more than 60% of new state revenues in any one year.
6711 (d) (i) A local government entity may by resolution assign a tax credit authorized by
6712 the office to a community [
6713 (ii) The local government entity shall provide a copy of the resolution described in
6714 Subsection (3)(d)(i) to the office.
6715 (iii) If a local government entity assigns a tax credit to a community [
6716
6717 (A) be between the office, the local government entity, and the community
6718 [
6719 (B) establish the obligations of the local government entity and the community
6720 [
6721 (C) establish the extent to which any of the local government entity's obligations are
6722 transferred to the community [
6723 (iv) If a local government entity assigns a tax credit to a community [
6724
6725 (A) the community [
6726 records as described in Subsection (4)(d); and
6727 (B) a tax credit certificate issued in accordance with Section 63N-2-106 shall list the
6728 community [
6729 (4) The office shall ensure that the written agreement described in Subsection (3):
6730 (a) specifies the requirements that the business entity or local government entity shall
6731 meet to qualify for a tax credit under this part;
6732 (b) specifies the maximum amount of tax credit that the business entity or local
6733 government entity may be authorized for a taxable year and over the life of the new commercial
6734 project;
6735 (c) establishes the length of time the business entity or local government entity may
6736 claim a tax credit;
6737 (d) requires the business entity or local government entity to retain records supporting a
6738 claim for a tax credit for at least four years after the business entity or local government entity
6739 claims a tax credit under this part; and
6740 (e) requires the business entity or local government entity to submit to audits for
6741 verification of the tax credit claimed.
6742 Section 172. Section 63N-2-105 is amended to read:
6743 63N-2-105. Qualifications for tax credit -- Procedure.
6744 (1) The office shall certify a business entity's or local government entity's eligibility for
6745 a tax credit as provided in this part.
6746 (2) A business entity or local government entity seeking to receive a tax credit as
6747 provided in this part shall provide the office with:
6748 (a) an application for a tax credit certificate, including a certification, by an officer of
6749 the business entity, of any signature on the application;
6750 (b) (i) for a business entity, documentation of the new state revenues from the business
6751 entity's new commercial project that were paid during the preceding calendar year; or
6752 (ii) for a local government entity, documentation of the new state revenues from the
6753 new commercial project within the area of the local government entity that were paid during
6754 the preceding calendar year;
6755 (c) known or expected detriments to the state or existing businesses in the state;
6756 (d) if a local government entity seeks to assign the tax credit to a community
6757 [
6758 statement providing the name and taxpayer identification number of the community
6759 [
6760 assign the tax credit;
6761 (e) (i) with respect to a business entity, a document that expressly directs and
6762 authorizes the State Tax Commission to disclose to the office the business entity's returns and
6763 other information that would otherwise be subject to confidentiality under Section 59-1-403 or
6764 Section 6103, Internal Revenue Code;
6765 (ii) with respect to a local government entity that seeks to claim the tax credit:
6766 (A) a document that expressly directs and authorizes the State Tax Commission to
6767 disclose to the office the local government entity's returns and other information that would
6768 otherwise be subject to confidentiality under Section 59-1-403 or Section 6103, Internal
6769 Revenue Code; and
6770 (B) if the new state revenues collected as a result of a new commercial project are
6771 attributable in whole or in part to a new or expanded industrial, manufacturing, distribution, or
6772 business service within a new commercial project within the area of the local government
6773 entity, a document signed by an authorized representative of the new or expanded industrial,
6774 manufacturing, distribution, or business service that:
6775 (I) expressly directs and authorizes the State Tax Commission to disclose to the office
6776 the returns of the new or expanded industrial, manufacturing, distribution, or business service
6777 and other information that would otherwise be subject to confidentiality under Section
6778 59-1-403 or Section 6103, Internal Revenue Code; and
6779 (II) lists the taxpayer identification number of the new or expanded industrial,
6780 manufacturing, distribution, or business service; or
6781 (iii) with respect to a local government entity that seeks to assign the tax credit to a
6782 community [
6783 (A) a document signed by the members of the governing body of the community
6784 [
6785 Tax Commission to disclose to the office the returns of the community [
6786
6787 confidentiality under Section 59-1-403 or Section 6103, Internal Revenue Code; and
6788 (B) if the new state revenues collected as a result of a new commercial project are
6789 attributable in whole or in part to a new or expanded industrial, manufacturing, distribution, or
6790 business service within a new commercial project within the community [
6791
6792 expanded industrial, manufacturing, distribution, or business service that:
6793 (I) expressly directs and authorizes the State Tax Commission to disclose to the office
6794 the returns of the new or expanded industrial, manufacturing, distribution, or business service
6795 and other information that would otherwise be subject to confidentiality under Section
6796 59-1-403 or Section 6103, Internal Revenue Code; and
6797 (II) lists the taxpayer identification number of the new or expanded industrial,
6798 manufacturing, distribution, or business service; and
6799 (f) for a business entity only, documentation that the business entity has satisfied the
6800 performance benchmarks outlined in the written agreement described in Subsection
6801 63N-2-104(3)(a), including:
6802 (i) the creation of new incremental jobs that are also high paying jobs;
6803 (ii) significant capital investment;
6804 (iii) significant purchases from Utah vendors and providers; or
6805 (iv) a combination of these benchmarks.
6806 (3) (a) The office shall submit the documents described in Subsection (2)(e) to the
6807 State Tax Commission.
6808 (b) Upon receipt of a document described in Subsection (2)(e), the State Tax
6809 Commission shall provide the office with the returns and other information requested by the
6810 office that the State Tax Commission is directed or authorized to provide to the office in
6811 accordance with Subsection (2)(e).
6812 (4) If, after review of the returns and other information provided by the State Tax
6813 Commission, or after review of the ongoing performance of the business entity or local
6814 government entity, the office determines that the returns and other information are inadequate
6815 to provide a reasonable justification for authorizing or continuing a tax credit, the office shall:
6816 (a) (i) deny the tax credit; or
6817 (ii) terminate the agreement described in Subsection 63N-2-104(3)(a) for failure to
6818 meet the performance standards established in the agreement; or
6819 (b) inform the business entity or local government entity that the returns or other
6820 information were inadequate and ask the business entity or local government entity to submit
6821 new documentation.
6822 (5) If after review of the returns and other information provided by the State Tax
6823 Commission, the office determines that the returns and other information provided by the
6824 business entity or local government entity provide reasonable justification for authorizing a tax
6825 credit, the office shall, based upon the returns and other information:
6826 (a) determine the amount of the tax credit to be granted to the business entity, local
6827 government entity, or if the local government entity assigns the tax credit as described in
6828 Section 63N-2-104, to the community [
6829 which the local government entity assigns the tax credit;
6830 (b) issue a tax credit certificate to the business entity, local government entity, or if the
6831 local government entity assigns the tax credit as described in Section 63N-2-104, to the
6832 community [
6833 entity assigns the tax credit; and
6834 (c) provide a duplicate copy of the tax credit certificate to the State Tax Commission.
6835 (6) A business entity, local government entity, or community [
6836
6837 government entity, or community [
6838 credit certificate issued by the office.
6839 (7) (a) A business entity, local government entity, or community [
6840
6841 certificate on its tax return.
6842 (b) A business entity, local government entity, or community [
6843
6844 credit certificate in accordance with Section 59-7-614.2 or 59-10-1107.
6845 Section 173. Section 63N-2-107 is amended to read:
6846 63N-2-107. Reports of new state revenues, partial rebates, and tax credits.
6847 (1) Before October 1 of each year, the office shall submit a report to the Governor's
6848 Office of Management and Budget, the Office of Legislative Fiscal Analyst, and the Division
6849 of Finance identifying:
6850 (a) (i) the total estimated amount of new state revenues created from new commercial
6851 projects in development zones;
6852 (ii) the estimated amount of new state revenues from new commercial projects in
6853 development zones that will be generated from:
6854 (A) sales tax;
6855 (B) income tax; and
6856 (C) corporate franchise and income tax; and
6857 (iii) the minimum number of new incremental jobs and high paying jobs that will be
6858 created before any tax credit is awarded; and
6859 (b) the total estimated amount of tax credits that the office projects that business
6860 entities, local government entities, or community [
6861 agencies will qualify to claim under this part.
6862 (2) By the first business day of each month, the office shall submit a report to the
6863 Governor's Office of Management and Budget, the Office of Legislative Fiscal Analyst, and the
6864 Division of Finance identifying:
6865 (a) each new agreement entered into by the office since the last report;
6866 (b) the estimated amount of new state revenues that will be generated under each
6867 agreement;
6868 (c) the estimated maximum amount of tax credits that a business entity, local
6869 government entity, or community [
6870 qualify for under each agreement; and
6871 (d) the minimum number of new incremental jobs and high paying jobs that will be
6872 created before any tax credit is awarded.
6873 (3) At the reasonable request of the Governor's Office of Management and Budget, the
6874 Office of Legislative Fiscal Analyst, or the Division of Finance, the office shall provide
6875 additional information about the tax credit, new incremental jobs and high paying jobs, costs,
6876 and economic benefits related to this part, if the information is part of a public record as
6877 defined in Section 63G-2-103.
6878 Section 174. Section 63N-2-108 is amended to read:
6879 63N-2-108. Expenditure of amounts received by a local government entity or
6880 community reinvestment agency as a tax credit -- Commingling of tax credit amounts
6881 with certain other amounts.
6882 (1) Subject to Subsections (2) and (3), a local government entity or community
6883 [
6884 entity or community [
6885 under Section 59-7-614.2:
6886 (a) for infrastructure, including real property or personal property, if that infrastructure
6887 is related to the new commercial project with respect to which the local government entity or
6888 community [
6889 Section 59-7-614.2; or
6890 (b) for another economic development purpose related to the new commercial project
6891 with respect to which the local government entity or community [
6892 reinvestment agency claims the tax credit under Section 59-7-614.2.
6893 (2) A local government entity may:
6894 (a) commingle amounts the local government entity receives as a tax credit under
6895 Section 59-7-614.2 with amounts the local government entity receives under Title 63N,
6896 Chapter 3, Part 1, Industrial Assistance Account; and
6897 (b) expend the commingled amounts described in Subsection (2)(a) for a purpose
6898 described in Title 63N, Chapter 3, Part 1, Industrial Assistance Account, if that purpose is
6899 related to the new commercial project with respect to which the local government entity claims
6900 the tax credit under Section 59-7-614.2.
6901 (3) A community [
6902 (a) commingle amounts the community [
6903 agency receives as a tax credit under Section 59-7-614.2 with amounts the community
6904 [
6905 [
6906 (b) expend the commingled amounts described in Subsection (3)(a) for a purpose
6907 described in Title 17C, Chapter 1, Part 4, [
6908 that purpose is related to the new commercial project with respect to which the community
6909 [
6910 59-7-614.2.
6911 Section 175. Section 63N-2-502 is amended to read:
6912 63N-2-502. Definitions.
6913 As used in this part:
6914 (1) "Agreement" means an agreement described in Section 63N-2-503.
6915 (2) "Base taxable value" means the value of hotel property before the construction on a
6916 qualified hotel begins, as that value is established by the county in which the hotel property is
6917 located, using a reasonable valuation method that may include the value of the hotel property
6918 on the county assessment rolls the year before the year during which construction on the
6919 qualified hotel begins.
6920 (3) "Certified claim" means a claim that the office has approved and certified as
6921 provided in Section 63N-2-505.
6922 (4) "Claim" means a written document submitted by a qualified hotel owner or host
6923 local government to request a convention incentive.
6924 (5) "Claimant" means the qualified hotel owner or host local government that submits a
6925 claim under Subsection 63N-2-505(1)(a) for a convention incentive.
6926 (6) "Commission" means the Utah State Tax Commission.
6927 (7) "Community [
6928 that term is defined in Section 17C-1-102.
6929 (8) "Construction revenue" means revenue generated from state taxes and local taxes
6930 imposed on transactions occurring during the eligibility period as a result of the construction of
6931 the hotel property, including purchases made by a qualified hotel owner and its subcontractors.
6932 (9) "Convention incentive" means an incentive for the development of a qualified
6933 hotel, in the form of payment from the incentive fund as provided in this part, as authorized in
6934 an agreement.
6935 (10) "Eligibility period" means:
6936 (a) the period that:
6937 (i) begins the date construction of a qualified hotel begins; and
6938 (ii) ends:
6939 (A) for purposes of the state portion, 20 years after the date of initial occupancy of that
6940 qualified hotel; or
6941 (B) for purposes of the local portion and incremental property tax revenue, 25 years
6942 after the date of initial occupancy of that hotel; or
6943 (b) as provided in an agreement between the office and a qualified hotel owner or host
6944 local government, a period that:
6945 (i) begins no earlier than the date construction of a qualified hotel begins; and
6946 (ii) is shorter than the period described in Subsection (10)(a).
6947 (11) "Endorsement letter" means a letter:
6948 (a) from the county in which a qualified hotel is located or is proposed to be located;
6949 (b) signed by the county executive; and
6950 (c) expressing the county's endorsement of a developer of a qualified hotel as meeting
6951 all the county's criteria for receiving the county's endorsement.
6952 (12) "Host agency" means the community [
6953 agency of the host local government.
6954 (13) "Host local government" means:
6955 (a) a county that enters into an agreement with the office for the construction of a
6956 qualified hotel within the unincorporated area of the county; or
6957 (b) a city or town that enters into an agreement with the office for the construction of a
6958 qualified hotel within the boundary of the city or town.
6959 (14) "Hotel property" means a qualified hotel and any property that is included in the
6960 same development as the qualified hotel, including convention, exhibit, and meeting space,
6961 retail shops, restaurants, parking, and other ancillary facilities and amenities.
6962 (15) "Incentive fund" means the Convention Incentive Fund created in Section
6963 63N-2-503.5.
6964 (16) "Incremental property tax revenue" means the amount of property tax revenue
6965 generated from hotel property that equals the difference between:
6966 (a) the amount of property tax revenue generated in any tax year by all taxing entities
6967 from hotel property, using the current assessed value of the hotel property; and
6968 (b) the amount of property tax revenue that would be generated that tax year by all
6969 taxing entities from hotel property, using the hotel property's base taxable value.
6970 (17) "Local portion" means the portion of new tax revenue that is generated by local
6971 taxes.
6972 (18) "Local taxes" means a tax imposed under:
6973 (a) Section 59-12-204;
6974 (b) Section 59-12-301;
6975 (c) Sections 59-12-352 and 59-12-353;
6976 (d) Subsection 59-12-603(1)(a)(i)(A);
6977 (e) Subsection 59-12-603(1)(a)(i)(B);
6978 (f) Subsection 59-12-603(1)(a)(ii);
6979 (g) Subsection 59-12-603(1)(a)(iii); or
6980 (h) Section 59-12-1102.
6981 (19) "New tax revenue" means construction revenue, offsite revenue, and onsite
6982 revenue.
6983 (20) "Offsite revenue" means revenue generated from state taxes and local taxes
6984 imposed on transactions by a third-party seller occurring other than on hotel property during the
6985 eligibility period, if:
6986 (a) the transaction is subject to a tax under Title 59, Chapter 12, Sales and Use Tax
6987 Act; and
6988 (b) the third-party seller voluntarily consents to the disclosure of information to the
6989 office, as provided in Subsection 63N-2-505(2)(b)(i)(E).
6990 (21) "Onsite revenue" means revenue generated from state taxes and local taxes
6991 imposed on transactions occurring on hotel property during the eligibility period.
6992 (22) "Public infrastructure" means:
6993 (a) water, sewer, storm drainage, electrical, telecommunications, and other similar
6994 systems and lines;
6995 (b) streets, roads, curbs, gutters, sidewalks, walkways, parking facilities, and public
6996 transportation facilities; and
6997 (c) other buildings, facilities, infrastructure, and improvements that benefit the public.
6998 (23) "Qualified hotel" means a full-service hotel development constructed in the state
6999 on or after July 1, 2014 that:
7000 (a) requires a significant capital investment;
7001 (b) includes at least 85 square feet of convention, exhibit, and meeting space per guest
7002 room; and
7003 (c) is located within 1,000 feet of a convention center that contains at least 500,000
7004 square feet of convention, exhibit, and meeting space.
7005 (24) "Qualified hotel owner" means a person who owns a qualified hotel.
7006 (25) "Review committee" means the independent review committee established under
7007 Section 63N-2-504.
7008 (26) "Significant capital investment" means an amount of at least $200,000,000.
7009 (27) "State portion" means the portion of new tax revenue that is generated by state
7010 taxes.
7011 (28) "State taxes" means a tax imposed under Subsection 59-12-103(2)(a)(i), (2)(b)(i),
7012 (2)(c)(i), or (2)(d)(i)(A).
7013 (29) "Third-party seller" means a person who is a seller in a transaction:
7014 (a) occurring other than on hotel property;
7015 (b) that is:
7016 (i) the sale, rental, or lease of a room or of convention or exhibit space or other
7017 facilities on hotel property; or
7018 (ii) the sale of tangible personal property or a service that is part of a bundled
7019 transaction, as defined in Section 59-12-102, with a sale, rental, or lease described in
7020 Subsection (29)(b)(i); and
7021 (c) that is subject to a tax under Title 59, Chapter 12, Sales and Use Tax Act.
7022 Section 176. Section 63N-2-505 is amended to read:
7023 63N-2-505. Submission of written claim for convention incentive -- Disclosure of
7024 tax returns and other information -- Determination of claim.
7025 (1) The office may not pay any money from the incentive fund to a qualified hotel
7026 owner or host local government unless:
7027 (a) the qualified hotel owner or host local government submits a claim and other
7028 required documentation, as provided in this section; and
7029 (b) the office approves and certifies the claim, as provided in this section.
7030 (2) A qualified hotel owner or host local government that desires to qualify for a
7031 convention incentive shall submit to the office:
7032 (a) a written claim for a convention incentive;
7033 (b) (i) for a claim submitted by a qualified hotel owner:
7034 (A) a certification by the individual signing the claim that the individual is duly
7035 authorized to sign the claim on behalf of the qualified hotel owner;
7036 (B) documentation of the new tax revenue previously generated, itemized by
7037 construction revenue, offsite revenue, onsite revenue, type of sales or use tax, and the location
7038 of the transaction generating the new tax revenue as determined under Sections 59-12-211,
7039 59-12-211.1, 59-12-212, 59-12-213, 59-12-214, and 59-12-215;
7040 (C) the identity of sellers collecting onsite revenue and the date the sellers will begin
7041 collecting onsite revenue;
7042 (D) a document in which the qualified hotel owner expressly directs and authorizes the
7043 commission to disclose to the office the qualified hotel owner's tax returns and other
7044 information that would otherwise be subject to confidentiality under Section 59-1-403 or
7045 Section 6103, Internal Revenue Code;
7046 (E) a document in which the qualified hotel's direct vendors, lessees, or subcontractors,
7047 as applicable, expressly direct and authorize the commission to disclose to the office the tax
7048 returns and other information of those vendors, lessees, or subcontractors that would otherwise
7049 be subject to confidentiality under Section 59-1-403 or Section 6103, Internal Revenue Code;
7050 (F) a document in which a third-party seller expressly and voluntarily directs and
7051 authorizes the commission to disclose to the office the third-party seller's tax returns and other
7052 information that would otherwise be subject to confidentiality under Section 59-1-403 or
7053 Section 6103, Internal Revenue Code;
7054 (G) documentation verifying that the qualified hotel owner is in compliance with the
7055 terms of the agreement; and
7056 (H) any other documentation that the agreement or office requires; and
7057 (ii) for an application submitted by a host local government, documentation of the new
7058 tax revenue generated during the preceding year;
7059 (c) if the host local government intends to assign the convention incentive to a
7060 community [
7061 governing body members of the community [
7062 that expressly directs and authorizes the commission to disclose to the office the agency's tax
7063 returns and other information that would otherwise be subject to confidentiality under Section
7064 59-1-403 or Section 6103, Internal Revenue Code; and
7065 (d) an audit level attestation, or other level of review approved by the office, from an
7066 independent certified public accountant, hired by the claimant, attesting to the accuracy and
7067 validity of the amount of the state portion and the local portion being claimed by the claimant.
7068 (3) (a) The office shall submit to the commission the documents described in
7069 Subsections (2)(b)(i)(C), (D), and (E) and (2)(c) authorizing disclosure of the tax returns and
7070 other information.
7071 (b) Upon receipt of the documents described in Subsection (3)(a), the commission shall
7072 provide to the office the tax returns and other information described in those documents.
7073 (4) If the office determines that the tax returns and other information are inadequate to
7074 enable the office to approve and certify a claim, the office shall inform the claimant that the tax
7075 returns and other information were inadequate and request the tax credit applicant to submit
7076 additional documentation to validate the claim.
7077 (5) If the office determines that the returns and other information, including any
7078 additional documentation provided under Subsection (4), comply with applicable requirements
7079 and provide reasonable justification to approve and certify the claim, the office shall:
7080 (a) approve and certify the claim;
7081 (b) determine the amount of the certified claim; and
7082 (c) disburse money from the incentive fund to pay the certified claim as provided in
7083 Subsection (6).
7084 (6) The office shall pay claims from available money in the incentive fund at least
7085 annually.
7086 (7) For each certified claim, the office shall provide the commission:
7087 (a) for onsite revenue:
7088 (i) the identity of sellers operating upon the hotel property;
7089 (ii) the date that the commission is to begin depositing or transferring onsite revenue
7090 under Section 63N-2-503.5 for each seller operating upon the hotel property;
7091 (iii) the date that the commission is to stop depositing or transferring onsite revenue to
7092 the incentive fund under Section 63N-2-503.5 for each seller operating upon the hotel property;
7093 and
7094 (iv) the type of sales or use tax subject to the commission's deposit or transfer to the
7095 incentive fund under Section 63N-2-503.5;
7096 (b) for construction revenue and offsite revenue:
7097 (i) the amount of new tax revenue authorized under the agreement constituting
7098 construction revenue or offsite revenue;
7099 (ii) the location of the transactions generating the construction revenue and offsite
7100 revenue, as determined under Sections 59-12-211, 59-12-211.1, 59-12-212, 59-12-213,
7101 59-12-214, and 59-12-215; and
7102 (iii) the type of sales or use tax that constitutes the construction revenue of offsite
7103 revenue described in Subsection (7)(b)(ii); and
7104 (c) any other information the commission requires.
7105 Section 177. Section 63N-2-507 is amended to read:
7106 63N-2-507. Assigning convention incentive.
7107 (1) A host local government that enters into an agreement with the office may, by
7108 resolution, assign a convention incentive to a community [
7109 reinvestment agency, in accordance with rules adopted by the office.
7110 (2) A host local government that adopts a resolution assigning a convention incentive
7111 under Subsection (1) shall provide a copy of the resolution to the office.
7112 Section 178. Section 63N-2-508 is amended to read:
7113 63N-2-508. Payment of incremental property tax revenue.
7114 (1) As used in this section:
7115 (a) "Displaced tax increment" means the amount of tax increment that a county would
7116 have paid to the host agency, except for Subsection (2)(b), from tax increment revenue
7117 generated from the project area in which the hotel property is located.
7118 (b) "Secured obligations" means bonds or other obligations of a host agency for the
7119 payment of which the host agency has, before March 13, 2015, pledged tax increment
7120 generated from the project area in which the hotel property is located.
7121 (c) "Tax increment" means the same as that term is defined in Section 17C-1-102.
7122 (d) "Tax increment shortfall" means the amount of displaced tax increment a host
7123 agency needs to receive, in addition to any other tax increment the host agency receives from
7124 the project area in which the hotel property is located, to provide the host agency sufficient tax
7125 increment funds to be able to pay the debt service on its secured obligations.
7126 (2) (a) In accordance with rules adopted by the office and subject to Subsection (5), a
7127 county in which a qualified hotel is located shall retain incremental property tax revenue during
7128 the eligibility period.
7129 (b) The amount of incremental property tax revenue that a county retains under
7130 Subsection (2)(a) for a taxable year reduces by that amount any tax increment that the county
7131 would otherwise have paid to the host agency for that year, subject to Subsection (5).
7132 (c) For any taxable year in which a reduction of tax increment occurs as provided in
7133 Subsection (2)(b), the county shall provide the host agency a notice that:
7134 (i) states the amount of displaced tax increment for that year;
7135 (ii) states the number of years remaining in the eligibility period;
7136 (iii) provides a detailed accounting of how the displaced tax increment was used; and
7137 (iv) explains how the displaced tax increment will be used in the following taxable
7138 year.
7139 (3) Incremental property tax revenue may be used only for:
7140 (a) the purchase of or payment for, or reimbursement of a previous purchase of or
7141 payment for:
7142 (i) tangible personal property used in the construction of convention, exhibit, or
7143 meeting space on hotel property;
7144 (ii) tangible personal property that, upon the construction of hotel property, becomes
7145 affixed to hotel property as real property; or
7146 (iii) any labor and overhead costs associated with the construction described in
7147 Subsections (3)(a)(i) and (ii); and
7148 (b) public infrastructure.
7149 (4) (a) Incremental property tax:
7150 (i) is not tax increment; and
7151 (ii) is not subject to:
7152 (A) Title 17C, Limited Purpose Local Government Entities - Community
7153 [
7154 (B) any other law governing tax increment, except as provided in Subsection (4)(c).
7155 (b) The payment and use of incremental property tax, as provided in this part, is not
7156 subject to the approval of any taxing entity, as defined in Section 17C-1-102.
7157 (c) Revenue from an increase in the taxable value of hotel property is considered to be
7158 a redevelopment adjustment for purposes of calculating the certified tax rate under Section
7159 59-2-924.
7160 (5) (a) Subject to Subsection (5)(b), a county may not spend the portion of incremental
7161 property tax revenue that is displaced tax increment until after 30 days after the county
7162 provides the notice required under Subsection (2)(c).
7163 (b) If, within 30 days after the county provides the notice required under Subsection
7164 (2)(c), a host agency provides written notice to the county that the host agency will experience
7165 a tax increment shortfall, the county shall, unless the host agency agrees otherwise, pay to the
7166 host agency displaced tax increment in the amount of the tax increment shortfall.
7167 Section 179. Section 67-1a-6.5 is amended to read:
7168 67-1a-6.5. Certification of local entity boundary actions -- Definitions -- Notice
7169 requirements -- Electronic copies -- Filing.
7170 (1) As used in this section:
7171 (a) "Applicable certificate" means:
7172 (i) for the impending incorporation of a city, town, local district, conservation district,
7173 or incorporation of a local district from a reorganized special service district, a certificate of
7174 incorporation;
7175 (ii) for the impending creation of a county, school district, special service district,
7176 community [
7177 of creation;
7178 (iii) for the impending annexation of territory to an existing local entity, a certificate of
7179 annexation;
7180 (iv) for the impending withdrawal or disconnection of territory from an existing local
7181 entity, a certificate of withdrawal or disconnection, respectively;
7182 (v) for the impending consolidation of multiple local entities, a certificate of
7183 consolidation;
7184 (vi) for the impending division of a local entity into multiple local entities, a certificate
7185 of division;
7186 (vii) for the impending adjustment of a common boundary between local entities, a
7187 certificate of boundary adjustment; and
7188 (viii) for the impending dissolution of a local entity, a certificate of dissolution.
7189 (b) "Approved final local entity plat" means a final local entity plat, as defined in
7190 Section 17-23-20, that has been approved under Section 17-23-20 as a final local entity plat by
7191 the county surveyor.
7192 (c) "Approving authority" has the same meaning as defined in Section 17-23-20.
7193 (d) "Boundary action" has the same meaning as defined in Section 17-23-20.
7194 (e) "Center" means the Automated Geographic Reference Center created under Section
7195 63F-1-506.
7196 (f) "Community [
7197 meaning as defined in Section 17C-1-102.
7198 (g) "Conservation district" has the same meaning as defined in Section 17D-3-102.
7199 (h) "Interlocal entity" has the same meaning as defined in Section 11-13-103.
7200 (i) "Local district" has the same meaning as defined in Section 17B-1-102.
7201 (j) "Local entity" means a county, city, town, school district, local district, community
7202 [
7203 or interlocal entity.
7204 (k) "Notice of an impending boundary action" means a written notice, as described in
7205 Subsection (3), that provides notice of an impending boundary action.
7206 (l) "Special service district" has the same meaning as defined in Section 17D-1-102.
7207 (2) Within 10 days after receiving a notice of an impending boundary action, the
7208 lieutenant governor shall:
7209 (a) (i) issue the applicable certificate, if:
7210 (A) the lieutenant governor determines that the notice of an impending boundary action
7211 meets the requirements of Subsection (3); and
7212 (B) except in the case of an impending local entity dissolution, the notice of an
7213 impending boundary action is accompanied by an approved final local entity plat;
7214 (ii) send the applicable certificate to the local entity's approving authority;
7215 (iii) return the original of the approved final local entity plat to the local entity's
7216 approving authority;
7217 (iv) send a copy of the applicable certificate and approved final local entity plat to:
7218 (A) the State Tax Commission;
7219 (B) the center; and
7220 (C) the county assessor, county surveyor, county auditor, and county attorney of each
7221 county in which the property depicted on the approved final local entity plat is located; and
7222 (v) send a copy of the applicable certificate to the state auditor, if the boundary action
7223 that is the subject of the applicable certificate is:
7224 (A) the incorporation or creation of a new local entity;
7225 (B) the consolidation of multiple local entities;
7226 (C) the division of a local entity into multiple local entities; or
7227 (D) the dissolution of a local entity; or
7228 (b) (i) send written notification to the approving authority that the lieutenant governor
7229 is unable to issue the applicable certificate, if:
7230 (A) the lieutenant governor determines that the notice of an impending boundary action
7231 does not meet the requirements of Subsection (3); or
7232 (B) the notice of an impending boundary action is:
7233 (I) not accompanied by an approved final local entity plat; or
7234 (II) accompanied by a plat or final local entity plat that has not been approved as a final
7235 local entity plat by the county surveyor under Section 17-23-20; and
7236 (ii) explain in the notification under Subsection (2)(b)(i) why the lieutenant governor is
7237 unable to issue the applicable certificate.
7238 (3) Each notice of an impending boundary action shall:
7239 (a) be directed to the lieutenant governor;
7240 (b) contain the name of the local entity or, in the case of an incorporation or creation,
7241 future local entity, whose boundary is affected or established by the boundary action;
7242 (c) describe the type of boundary action for which an applicable certificate is sought;
7243 (d) be accompanied by a letter from the Utah State Retirement Office, created under
7244 Section 49-11-201, to the approving authority that identifies the potential provisions under
7245 Title 49, Utah State Retirement and Insurance Benefit Act, that the local entity shall comply
7246 with, related to the boundary action, if the boundary action is an impending incorporation or
7247 creation of a local entity that may result in the employment of personnel; and
7248 (e) (i) contain a statement, signed and verified by the approving authority, certifying
7249 that all requirements applicable to the boundary action have been met; or
7250 (ii) in the case of the dissolution of a municipality, be accompanied by a certified copy
7251 of the court order approving the dissolution of the municipality.
7252 (4) The lieutenant governor may require the approving authority to submit a paper or
7253 electronic copy of a notice of an impending boundary action and approved final local entity plat
7254 in conjunction with the filing of the original of those documents.
7255 (5) (a) The lieutenant governor shall:
7256 (i) keep, index, maintain, and make available to the public each notice of an impending
7257 boundary action, approved final local entity plat, applicable certificate, and other document that
7258 the lieutenant governor receives or generates under this section;
7259 (ii) make a copy of each document listed in Subsection (5)(a)(i) available on the
7260 Internet for 12 months after the lieutenant governor receives or generates the document;
7261 (iii) furnish a paper copy of any of the documents listed in Subsection (5)(a)(i) to any
7262 person who requests a paper copy; and
7263 (iv) furnish a certified copy of any of the documents listed in Subsection (5)(a)(i) to
7264 any person who requests a certified copy.
7265 (b) The lieutenant governor may charge a reasonable fee for a paper copy or certified
7266 copy of a document that the lieutenant governor provides under this Subsection (5).
7267 Section 180. Section 72-1-208 is amended to read:
7268 72-1-208. Cooperation with counties, cities, towns, the federal government, and
7269 all state departments -- Inspection of work done by a public transit district.
7270 (1) The department shall cooperate with the counties, cities, towns, and community
7271 [
7272 the highways and in all related matters, and may provide services to the counties, cities, towns,
7273 and community [
7274 upon.
7275 (2) The department, with the approval of the governor, shall cooperate with the federal
7276 government in all federal-aid projects and with all state departments in all matters in
7277 connection with the use of the highways.
7278 (3) The department:
7279 (a) shall inspect all work done by a public transit district under Title 17B, Chapter 2a,
7280 Part 8, Public Transit District Act, relating to safety appliances and procedures; and
7281 (b) may make further additions or changes necessary for the purpose of safety to
7282 employees and the general public.
7283 Section 181. Repealer.
7284 This bill repeals:
7285 Section 17C-1-303, Summary of sale or other disposition of agency property --
7286 Publication of summary.
7287 Section 17C-3-301, Combining hearings.
7288 Section 17C-3-302, Continuing a hearing.
7289 Section 17C-3-303, Notice required for continued hearing.
7290 Section 17C-3-401, Agency to provide notice of hearings.
7291 Section 17C-3-402, Requirements for notice provided by agency.
7292 Section 17C-3-403, Additional requirements for notice of a plan hearing.
7293 Section 17C-3-404, Additional requirements for notice of a budget hearing.
7294 Section 17C-4-301, Continuing a plan hearing.
7295 Section 17C-4-302, Notice required for continued hearing.
7296 Section 17C-4-401, Agency required to provide notice of plan hearing.
7297 Section 17C-4-402, Requirements for notice provided by agency.
7297a Ĥ→ Section 182. Coordinating S.B. 151 with H.B. 25 -- Superseding technical and substantive
7297b amendments.
7297c If this S.B. 151 and H.B. 25, Property Tax Changes, both pass and become law, it is the
7297d intent of the Legislature that the Office of Legislative Research and General Counsel prepare
7297e the Utah Code database for publication as follows:
7297f (1) the amendments to Section 59-2-924 in H.B. 25 supersede the amendments to
7297g Section 59-2-924 in this bill; and
7297h (2) modify Subsection 59-2-924(1)(g) to read:
7297i "(g) "Incremental value" means the same as that term is defined in Section
7297j 17C-1-102." ←Ĥ