Utah Code § 11-17-5 — Utah Code / Title 11 / Chapter 11-17 / § 11-17-5
§ 11-17-5. Security for bonds -- Provisions in security agreements -- Limitations -- Liens.
Status: in_force

(1) The principal of and interest on any bonds issued under this chapter: (a) shall be secured by a pledge and assignment of the revenues out of which the bonds are made payable or by such other sinking fund or security provision as shall in the judgment of the governing body be reasonably designed to assure payment of the obligations to the purchasers thereof; however, the bond purchasers may not in any event have recourse against the general funds or general credit of the governmental offeror; (b) may be secured by a mortgage covering all or any part of the project; and (c) may be secured by any other security device deemed most advantageous by the governing body issuing the bonds. (2) The proceedings under which the bonds are authorized to be issued under this chapter and any mortgage given to secure them may contain any agreements and provisions customarily contained in instruments securing bonds, including, without limiting the generality of the foregoing, provisions respecting: (a) the fixing and collection of revenues for any project covered by the proceedings or mortgage; (b) the terms to be incorporated in the lease, installment purchase agreement, rental agreement, mortgage, trust indenture, loan agreement, financing agreement, or other agreement for the project; (c) the maintenance and insurance of the project; (d) the creation and maintenance of special funds from the revenues of projects; and (e) the rights and remedies available in the event of a default to the bondholders or to the trustee under a mortgage, all as the governing body deems advisable and which is not in conflict with this chapter, except that in making any agreements or provisions a municipality or county may not obligate itself except with respect to the project and the application of the revenues from it and may not incur a general obligation or liability or a charge upon its general credit or against its taxing powers. (3) The proceedings authorizing any bonds under this chapter and any mortgage securing bonds may provide that, in the event of a default in the payment of the principal of or the interest on the bonds or in the performance of any agreement contained in the proceedings or mortgage, payment and performance may be enforced by the appointment of a receiver with power to charge and collect the revenues from the project and to apply the revenues from the project in accordance with the proceedings or the provisions of the mortgage. (4) Any mortgage made under this chapter to secure bonds issued under it may also provide that, in the event of a default in payment or the violation of any agreement contained in the mortgage, the mortgage may be foreclosed or otherwise realized on in any manner permitted by law. The mortgage may also provide that any trustee under the mortgage or the holder of any of the bonds secured by the mortgage may become the purchaser at any foreclosure sale if the highest bidder. No breach of any agreement imposes any general obligation or liability upon a municipality or county or any charge upon their general credit or against their taxing powers. (5) The revenues pledged and received are immediately subject to the lien of the pledge without any physical delivery of any lease, purchase agreement, financing agreement, loan agreement, note, debenture, bond, or other obligation under which the revenues are payable, or any other act, except that the proceedings or agreement by which the pledge is created shall be recorded in the records of the municipality, county, or state university. The proceedings or agreement by which the pledge is created, or a financing statement, need not be filed or recorded under the Uniform Commercial Code, or otherwise, except in the records of the municipality, county, or state university as provided in this Subsection (5). The lien of any pledge is valid and binding and has priority as against all parties having claims of any kind in tort, contract, or otherwise against the municipality, county, or state university, irrespective of whether the parties have notice of the lien. Each pledge and agreement made for the benefit or security of any of the revenue bonds issued under this chapter shall continue effective until the principal, interest, and premium, if any, on the revenue bonds have been fully paid or provision for payment has been made.
Utah Code § 11-13-220 — Utah Code / Title 11 / Chapter 11-13 / § 11-13-220
§ 11-13-220. Qualifications of officers or employees performing services under agreements.
Status: in_force

Other provisions of law which require an officer or employee of a public agency to be an elector or resident of the public agency or to have other qualifications not generally applicable to all of the contracting agencies in order to qualify for that office or employment are not applicable to officers or employees who hold office or perform services for more than one public agency pursuant to agreements executed under this chapter.
Utah Code § 11-70-303 — Utah Code / Title 11 / Chapter 11-70 / § 11-70-303
§ 11-70-303. Board quorum -- Chair and officers -- Compensation.
Status: in_force

(1) A majority of voting members constitutes a quorum, and the action of a majority of voting members constitutes action of the board. (2) Upon a vote of a majority of all voting board members, the board may appoint a board chair and any other officer of the board. (3) (a) A board member who is not a legislator may not receive compensation or benefits for the member's service on the board, but may receive per diem and reimbursement for travel expenses incurred as a board member as allowed in: (i) Sections 63A-3-106 and 63A-3-107; and (ii) rules made by the Division of Finance according to Sections 63A-3-106 and 63A-3-107. (b) Compensation and expenses of a board member who is a legislator are governed by Section 36-2-2 and Legislative Joint Rules, Title 5, Chapter 3, Legislator Compensation.
Utah Code § 11-65-306 — Utah Code / Title 11 / Chapter 11-65 / § 11-65-306
§ 11-65-306. Development of standards and criteria to measure progress toward achieving lake authority policies and objectives -- Annual report.
Status: in_force

(1) The board shall develop standards and criteria by which to measure: (a) the condition of Utah Lake as of 2022; and (b) the extent to which efforts of the lake authority improve the condition of Utah Lake and achieve the policies and objectives of Section 11-65-203. (2) In developing the standards and criteria, the board shall consult with and consider recommendations by: (a) the Department of Environmental Quality; (b) the Division of Water Quality; (c) the Division of Forestry, Fire, and State Lands; (d) the Division of Wildlife Resources; (e) the Division of State Parks; (f) the Division of Outdoor Recreation; (g) the Division of Water Resources; (h) the Division of Water Rights; and (i) the Department of Agriculture and Food. (3) Beginning in 2023, the board shall produce an annual report that explains the degree to which efforts of the lake authority are improving the condition of Utah Lake and achieving the policies and objectives of Section 11-65-203, in accordance with the standards and criteria developed under this section.
Utah Code § 11-42a-106 — Utah Code / Title 11 / Chapter 11-42a / § 11-42a-106
§ 11-42a-106. C-PACE district established -- OED to direct and administer C-PACE district.
Status: in_force

(1) There is created the C-PACE district. (2) The C-PACE district may, subject to Subsection (3): (a) designate an energy assessment area; (b) levy an assessment; (c) assign an energy assessment lien to a third-party lender; and (d) collect an assessment within an energy assessment area in accordance with Section 11-42a-302. (3) (a) The C-PACE district may only take the actions described in Subsection (2) if a governing body makes a written request of the C-PACE district to, in accordance with this chapter: (i) create an energy assessment area within the jurisdiction of the governing body; and (ii) finance an improvement within that energy assessment area. (b) Before creating an energy assessment area under Subsection (3)(a), the C-PACE district shall enter into an agreement with the relevant public electrical utility to establish the scope of the improvement to be financed. (4) (a) OED shall administer and direct the operation of the C-PACE district. (b) OED may: (i) adopt a fee schedule and charge fees, in accordance with Section 63J-1-504, to cover the cost of administering and directing the operation of the C-PACE district; (ii) delegate OED's powers under this chapter to a third party to assist in administering and directing the operation of the C-PACE district; and (iii) make rules, in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, to establish procedures necessary to carry out the actions described in Subsection (2). (c) If OED delegates OED's power under Subsection (4)(b)(ii), OED shall: (i) delegate the authority through a written agreement with the third party; and (ii) ensure that the written agreement includes provisions that: (A) require the third party to be subject to an audit by the state auditor regarding the delegation; (B) require the third party to submit to OED monthly reports, including information regarding the assessments the C-PACE district levies and the payments the C-PACE district receives; and (C) insulate OED from liability for the actions of the third party and the C-PACE district while under the direction and administration of the third party. (d) OED is subject to Title 63G, Chapter 7, Governmental Immunity Act of Utah. (5) The state is not liable for the acts or omissions of the C-PACE district or the C-PACE district's directors, administrators, officers, agents, employees, third-party directors or administrators, or third-party lenders, including any obligation, expense, debt, or liability of the C-PACE district.
Utah Code § 11-36a-302 — Utah Code / Title 11 / Chapter 11-36a / § 11-36a-302
§ 11-36a-302. Impact fee facilities plan requirements -- Limitations -- School district or charter school.
Status: in_force

(1) (a) An impact fee facilities plan shall: (i) identify the existing level of service; (ii) subject to Subsection (1)(c), establish a proposed level of service; (iii) identify any excess capacity to accommodate future growth at the proposed level of service; (iv) identify demands placed upon existing public facilities by new development activity at the proposed level of service; and (v) identify the means by which the political subdivision or private entity will meet those growth demands. (b) A proposed level of service may diminish or equal the existing level of service. (c) A proposed level of service may: (i) exceed the existing level of service if, independent of the use of impact fees, the political subdivision or private entity provides, implements, and maintains the means to increase the existing level of service for existing demand within six years of the date on which new growth is charged for the proposed level of service; or (ii) establish a new public facility if, independent of the use of impact fees, the political subdivision or private entity provides, implements, and maintains the means to increase the existing level of service for existing demand within six years of the date on which new growth is charged for the proposed level of service. (2) In preparing an impact fee facilities plan, each local political subdivision shall generally consider all revenue sources to finance the impacts on system improvements, including: (a) grants; (b) bonds; (c) interfund loans; (d) impact fees; and (e) anticipated or accepted dedications of system improvements. (3) A local political subdivision or private entity may only impose impact fees on development activities when the local political subdivision's or private entity's plan for financing system improvements establishes that impact fees are necessary to maintain a proposed level of service that complies with Subsection (1)(b) or (c). (4) (a) Subject to Subsection (4)(c), the impact fee facilities plan shall include a public facility for which an impact fee may be charged or required for a school district or charter school if the local political subdivision is aware of the planned location of the school district facility or charter school: (i) through the planning process; or (ii) after receiving a written request from a school district or charter school that the public facility be included in the impact fee facilities plan. (b) If necessary, a local political subdivision or private entity shall amend the impact fee facilities plan to reflect a public facility described in Subsection (4)(a). (c) (i) In accordance with Sections 10-20-304 and 17-79-305, a local political subdivision may not require a school district or charter school to participate in the cost of any roadway or sidewalk. (ii) Notwithstanding Subsection (4)(c)(i), if a school district or charter school agrees to build a roadway or sidewalk, the roadway or sidewalk shall be included in the impact fee facilities plan if the local jurisdiction has an impact fee facilities plan for roads and sidewalks.
Utah Code § 11-65-201 — Utah Code / Title 11 / Chapter 11-65 / § 11-65-201
§ 11-65-201. Creation of Utah Lake Authority -- Status and purposes.
Status: in_force

(1) Under the authority of Utah Constitution, Article XI, Section 8, there is created the Utah Lake Authority. (2) The lake authority is: (a) an independent, nonprofit, separate body corporate and politic, with perpetual succession; (b) a political subdivision of the state; and (c) a public corporation, as defined in Section 63E-1-102. (3) (a) The statewide public purpose of the lake authority is to work in concert with applicable federal, state, and local government entities, property owners, owners of water rights, private parties, and stakeholders to encourage, facilitate, and implement the management of Utah Lake. (b) The duties and responsibilities of the lake authority under this chapter are beyond the scope and capacity of any local government entity, which has many other responsibilities and functions that appropriately command the attention and resources of the local government entity, and are not functions of purely local concern but are matters of regional and statewide concern, importance, interest, and impact, due to multiple factors, including: (i) the importance and benefit to the region and state of a healthy, vibrant, and ecologically sound Utah Lake; and (ii) the enormous potential for regional and statewide economic, aesthetic, environmental, recreational, and other benefit that can come from the management of Utah Lake. (c) The lake authority is the mechanism the state chooses to focus resources and efforts on behalf of the state to ensure that the regional and statewide interests, concerns, and purposes described in this Subsection (3) are properly addressed from more of a statewide perspective than any local government entity can provide. (4) (a) The lake authority supplants and replaces the Utah Lake Commission, established by interlocal agreement. (b) The Utah Lake Commission shall: (i) cooperate with the lake authority to transition, as soon as practicable, Utah Lake Commission functions to the lake authority, to the extent consistent with this chapter; and (ii) take all necessary actions to dissolve the Utah Lake Commission no later than May 1, 2023. (c) The lake authority may, by majority vote of the board, succeed to the position of the Utah Lake Commission in any contract in which the Utah Lake Commission is a party. (d) (i) As part of the transition from the Utah Lake Commission to the lake authority, the lake authority shall offer an employee of the Utah Lake Commission employment with the lake authority in the same or a comparable position and with the same or comparable compensation as the employee had as an employee of the Utah Lake Commission. (ii) Subsection (4)(d)(i) may not be construed to affect the at-will status of an individual who becomes an employee of the lake authority. (e) After the authority board is constituted, an advisory or technical committee established by the Utah Lake Commission shall continue to function under the direction of the board as a subcommittee of the lake authority until the board modifies or discontinues the subcommittee.
Utah Code § 11-46-303 — Utah Code / Title 11 / Chapter 11-46 / § 11-46-303
§ 11-46-303. Community cats.
Status: in_force

(1) A cat received by a shelter under the provisions of Section 11-46-103 may be released prior to the five-day holding period to a sponsor that operates a community cat program. (2) A community cat is: (a) exempt from licensing requirements and feeding bans; and (b) eligible for release from an animal shelter prior to the mandatory five-day hold period in Section 11-46-103. (3) Community cat sponsors or caretakers do not have custody, as defined in Section 76-13-202, of any cat in a community cat colony. Cats in a colony that are obviously owned, as evidenced by a collar, tags, microchip, or other discernable owner identification, are not exempt from the provisions of Title 76, Chapter 13, Offenses Involving Cruelty to Animals. (4) Sterilization and vaccination records shall be maintained for a minimum of three years and be available to an animal control officer upon request.
Utah Code § 11-17-17 — Utah Code / Title 11 / Chapter 11-17 / § 11-17-17
§ 11-17-17. State universities granted same powers as municipalities and counties -- Authority to issue bonds.
Status: in_force

(1) The Utah Board of Higher Education may, on behalf of the University of Utah and Utah State University exercise all powers granted to municipalities and counties pursuant to this chapter, except as provided in Subsection (2). (2) The Utah Board of Higher Education may not issue bonds in excess of $10,000,000 in any one fiscal year under this chapter on behalf of either institution as the borrower without prior approval from the Legislature. (3) Refunding bonds are exempt from the requirements of Subsection (2) if: (a) the bonds are issued to reduce debt service costs; and (b) the refunding bonds mature during the same time frame as the original obligation.
Utah Code § 11-45-202 — Utah Code / Title 11 / Chapter 11-45 / § 11-45-202
§ 11-45-202. Criteria for loans.
Status: in_force

(1) The office shall make a loan from the fund to a political subdivision only to finance an energy efficiency project. (2) The office may not make a loan from the fund: (a) to finance a political subdivision's compliance with the energy code in the construction of a new building; or (b) with a term of less than two years or more than 12 years.
Utah Code § 11-13-504 — Utah Code / Title 11 / Chapter 11-13 / § 11-13-504
§ 11-13-504. Uniform accounting system.
Status: in_force

An interlocal entity shall: (1) establish and maintain the interlocal entity's accounting records, and financial statements prepared from those records, as required by generally accepted accounting principles; and (2) adopt and implement internal accounting controls in light of the needs and resources of the interlocal entity.
Utah Code § 11-27-8 — Utah Code / Title 11 / Chapter 11-27 / § 11-27-8
§ 11-27-8. Chapter controlling in conflict of laws.
Status: in_force

To the extent that provisions of this chapter shall be in conflict with any other law or laws, the provisions of this chapter shall be controlling.
Utah Code § 11-42-405 — Utah Code / Title 11 / Chapter 11-42 / § 11-42-405
§ 11-42-405. Limit on amount of assessment -- Costs required to be paid by the local entity.
Status: in_force

(1) An assessment levied within an assessment area may not, in the aggregate, exceed the sum of: (a) the contract price or estimated contract price; (b) the acquisition price of improvements; (c) the reasonable cost of: (i) (A) utility services, maintenance, and operation, to the extent permitted by Subsection 11-42-401(4); and (B) labor, materials, or equipment supplied by the local entity; (ii) economic promotion activities; or (iii) operation and maintenance costs; (d) the price or estimated price of purchasing property; (e) any connection fees; (f) estimated interest on interim warrants and bond anticipation notes issued with respect to an assessment area; (g) the capitalized interest on each assessment bond; (h) overhead costs not to exceed 15% of the sum of Subsections (1)(a), (b), (c), and (e); (i) an amount for contingencies of not more than 10% of the sum of Subsections (1)(a) and (c), if the assessment is levied before construction of the improvements in the assessment area is completed; (j) an amount sufficient to fund a reserve fund, if the governing body creates and funds a reserve fund as provided in Section 11-42-702; (k) 1/2 the cost of grading changes as provided in Section 11-42-407; and (l) incidental costs incurred by a property owner in order to satisfy the local entity's requirements for inclusion in a voluntary assessment area, if applicable. (2) Each local entity providing an improvement in an assessment area shall pay, from improvement revenues not pledged to the payment of bonds and from any other legally available money: (a) overhead costs for which an assessment cannot be levied; (b) the costs of providing an improvement for which an assessment was not levied, if the assessment is levied before construction of the improvement in the assessment area is completed; and (c) the acquisition and constructions costs of an improvement for the benefit of property against which an assessment may not be levied.
Utah Code § 11-13-101 — Utah Code / Title 11 / Chapter 11-13 / § 11-13-101
§ 11-13-101. Title.
Status: in_force

This chapter is known as the "Interlocal Cooperation Act."
Utah Code § 11-36a-205 — Utah Code / Title 11 / Chapter 11-36a / § 11-36a-205
§ 11-36a-205. Environmental mitigation impact fees.
Status: in_force

Notwithstanding the requirements and prohibitions of this chapter, a local political subdivision may impose and assess an impact fee for environmental mitigation when: (1) the local political subdivision has formally agreed to fund a Habitat Conservation Plan to resolve conflicts with the Endangered Species Act of 1973, 16 U.S.C. Sec. 1531, et seq. or other state or federal environmental law or regulation; (2) the impact fee bears a reasonable relationship to the environmental mitigation required by the Habitat Conservation Plan; and (3) the legislative body of the local political subdivision adopts an ordinance or resolution: (a) declaring that an impact fee is required to finance the Habitat Conservation Plan; (b) establishing periodic sunset dates for the impact fee; and (c) requiring the legislative body to: (i) review the impact fee on those sunset dates; (ii) determine whether or not the impact fee is still required to finance the Habitat Conservation Plan; and (iii) affirmatively reauthorize the impact fee if the legislative body finds that the impact fee must remain in effect.
Utah Code § 11-42-102 — Utah Code / Title 11 / Chapter 11-42 / § 11-42-102
§ 11-42-102. Definitions.
Status: in_force

(1) As used in this chapter: (a) "Adequate protests" means, for all proposed assessment areas except sewer assessment areas, timely filed, written protests under Section 11-42-203 that represent at least 40% of the frontage, area, taxable value, fair market value, lots, number of connections, or equivalent residential units of the property proposed to be assessed, according to the same assessment method by which the assessment is proposed to be levied, after eliminating: (i) protests relating to: (A) property that has been deleted from a proposed assessment area; or (B) an improvement that has been deleted from the proposed improvements to be provided to property within the proposed assessment area; and (ii) protests that have been withdrawn under Subsection 11-42-203(3). (b) "Adequate protests" means, for a proposed sewer assessment area, timely filed, written protests under Section 11-42-203 that represent at least 70% of the frontage, area, taxable value, fair market value, lots, number of connections, or equivalent residential units of the property proposed to be assessed, according to the same assessment method by which the assessment is proposed to be levied, after eliminating adequate protests under Subsection (1)(a). (2) "Assessment area" means an area, or, if more than one area is designated, the aggregate of all areas within a local entity's jurisdictional boundaries that is designated by a local entity under Part 2, Designating an Assessment Area, for the purpose of financing the costs of improvements, operation and maintenance, or economic promotion activities that benefit property within the area. (3) "Assessment bonds" means bonds that are: (a) issued under Section 11-42-605; and (b) payable in part or in whole from assessments levied in an assessment area, improvement revenues, and a guaranty fund or reserve fund. (4) "Assessment fund" means a special fund that a local entity establishes under Section 11-42-412. (5) "Assessment lien" means a lien on property within an assessment area that arises from the levy of an assessment, as provided in Section 11-42-501. (6) "Assessment method" means the method: (a) by which an assessment is levied against benefitted property, whether by frontage, area, taxable value, fair market value, lot, parcel, number of connections, equivalent residential unit, any combination of these methods, or any other method; and (b) that, when applied to a benefitted property, accounts for an assessment that meets the requirements of Section 11-42-409. (7) "Assessment ordinance" means an ordinance adopted by a local entity under Section 11-42-404 that levies an assessment on benefitted property within an assessment area. (8) "Assessment resolution" means a resolution adopted by a local entity under Section 11-42-404 that levies an assessment on benefitted property within an assessment area. (9) "Benefitted property" means property within an assessment area that directly or indirectly benefits from improvements, operation and maintenance, or economic promotion activities. (10) "Bond anticipation notes" means notes issued under Section 11-42-602 in anticipation of the issuance of assessment bonds. (11) "Bonds" means assessment bonds and refunding assessment bonds. (12) "Commercial area" means an area in which at least 75% of the property is devoted to the interchange of goods or commodities. (13) (a) "Commercial or industrial real property" means real property used directly or indirectly or held for one of the following purposes or activities, regardless of whether the purpose or activity is for profit: (i) commercial; (ii) mining; (iii) industrial; (iv) manufacturing; (v) governmental; (vi) trade; (vii) professional; (viii) a private or public club; (ix) a lodge; (x) a business; or (xi) a similar purpose. (b) "Commercial or industrial real property" includes real property that: (i) is used as or held for dwelling purposes; and (ii) contains more than four rental units. (14) "Connection fee" means a fee charged by a local entity to pay for the costs of connecting property to a publicly owned sewer, storm drainage, water, gas, communications, or electrical system, whether or not improvements are installed on the property. (15) "Contract price" means: (a) the cost of acquiring an improvement, if the improvement is acquired; or (b) the amount payable to one or more contractors for the design, engineering, inspection, and construction of an improvement. (16) "Designation ordinance" means an ordinance adopted by a local entity under Section 11-42-206 designating an assessment area. (17) "Designation resolution" means a resolution adopted by a local entity under Section 11-42-206 designating an assessment area. (18) "Development authority" means: (a) the Utah Inland Port Authority created in Section 11-58-201; or (b) the military installation development authority created in Section 63H-1-201. (19) "Economic promotion activities" means activities that promote economic growth in a commercial area of a local entity, including: (a) sponsoring festivals and markets; (b) promoting business investment or activities; (c) helping to coordinate public and private actions; and (d) developing and issuing publications designed to improve the economic well-being of the commercial area. (20) "Environmental remediation activity" means a surface or subsurface enhancement, effort, cost, initial or ongoing maintenance expense, facility, installation, system, earth movement, or change to grade or elevation that improves the use, function, aesthetics, or environmental condition of publicly owned property. (21) "Equivalent residential unit" means a dwelling, unit, or development that is equal to a single-family residence in terms of the nature of its use or impact on an improvement to be provided in the assessment area. (22) "Governing body" means: (a) for a county, city, or town, the legislative body of the county, city, or town; (b) for a special district, the board of trustees of the special district; (c) for a special service district: (i) the legislative body of the county, city, or town that established the special service district, if no administrative control board has been appointed under Section 17D-1-301; or (ii) the administrative control board of the special service district, if an administrative control board has been appointed under Section 17D-1-301; (d) for the military installation development authority created in Section 63H-1-201, the board, as defined in Section 63H-1-102; (e) for the Utah Inland Port Authority, created in Section 11-58-201, the board, as defined in Section 11-58-102; and (f) for a public infrastructure district, the board of the public infrastructure district as defined in Section 17D-4-102. (23) "Guaranty fund" means the fund established by a local entity under Section 11-42-701. (24) "Improved property" means property upon which a residential, commercial, or other building has been built. (25) "Improvement": (a) (i) means a publicly owned infrastructure, facility, system, or environmental remediation activity that: (A) a local entity is authorized to provide or finance; (B) the governing body of a local entity determines is necessary or convenient to enable the local entity to provide a service that the local entity is authorized to provide; or (C) a local entity is requested to provide through an interlocal agreement in accordance with Chapter 13, Interlocal Cooperation Act; and (ii) includes facilities in an assessment area, including a private driveway, an irrigation ditch, and a water turnout, that: (A) can be conveniently installed at the same time as an infrastructure, system, or other facility described in Subsection (25)(a)(i); and (B) are requested by a property owner on whose property or for whose benefit the infrastructure, system, or other facility is being installed; or (b) for a special district created to assess groundwater rights in accordance with Section 17B-1-202, means a system or plan to regulate groundwater withdrawals within a specific groundwater basin in accordance with Sections 17B-1-202 and 73-5-15. (26) "Improvement revenues": (a) means charges, fees, impact fees, or other revenues that a local entity receives from improvements; and (b) does not include revenue from assessments. (27) "Incidental refunding costs" means any costs of issuing refunding assessment bonds and calling, retiring, or paying prior bonds, including: (a) legal and accounting fees; (b) charges of financial advisors, escrow agents, certified public accountant verification entities, and trustees; (c) underwriting discount costs, printing costs, the costs of giving notice; (d) any premium necessary in the calling or retiring of prior bonds; (e) fees to be paid to the local entity to issue the refunding assessment bonds and to refund the outstanding prior bonds; (f) any other costs that the governing body determines are necessary and proper to incur in connection with the issuance of refunding assessment bonds; and (g) any interest on the prior bonds that is required to be paid in connection with the issuance of the refunding assessment bonds. (28) "Installment payment date" means the date on which an installment payment of an assessment is payable. (29) "Interim warrant" means a warrant issued by a local entity under Section 11-42-601. (30) "Jurisdictional boundaries" means: (a) for a county, the boundaries of the unincorporated area of the county; and (b) for each other local entity, the boundaries of the local entity. (31) "Local entity" means: (a) a county, city, town, special service district, or special district; (b) an interlocal entity as defined in Section 11-13-103; (c) the military installation development authority, created in Section 63H-1-201; (d) a public infrastructure district under Title 17D, Chapter 4, Public Infrastructure District Act, including a public infrastructure district created by a development authority; (e) the Utah Inland Port Authority, created in Section 11-58-201; or (f) any other political subdivision of the state. (32) "Local entity obligations" means assessment bonds, refunding assessment bonds, interim warrants, and bond anticipation notes issued by a local entity. (33) "Mailing address" means: (a) a property owner's last-known address using the name and address appearing on the last completed real property assessment roll of the county in which the property is located; and (b) if the property is improved property: (i) the property's street number; or (ii) the post office box, rural route number, or other mailing address of the property, if a street number has not been assigned. (34) "Net improvement revenues" means all improvement revenues that a local entity has received since the last installment payment date, less all amounts payable by the local entity from those improvement revenues for operation and maintenance costs. (35) "Operation and maintenance costs": (a) means the costs that a local entity incurs in operating and maintaining improvements in an assessment area, whether or not those improvements have been financed under this chapter; and (b) includes service charges, administrative costs, ongoing maintenance charges, and tariffs or other charges for electrical, water, gas, or other utility usage. (36) "Overhead costs" means the actual costs incurred or the estimated costs to be incurred by a local entity in connection with an assessment area for appraisals, legal fees, filing fees, financial advisory charges, underwriting fees, placement fees, escrow, trustee, and paying agent fees, publishing and mailing costs, costs of levying an assessment, recording costs, and all other incidental costs. (37) "Prior assessment ordinance" means the ordinance levying the assessments from which the prior bonds are payable. (38) "Prior assessment resolution" means the resolution levying the assessments from which the prior bonds are payable. (39) "Prior bonds" means the assessment bonds that are refunded in part or in whole by refunding assessment bonds. (40) "Project engineer" means the surveyor or engineer employed by or the private consulting engineer engaged by a local entity to perform the necessary engineering services for and to supervise the construction or installation of the improvements. (41) "Property" includes real property and any interest in real property, including water rights and leasehold rights. (42) "Property price" means the price at which a local entity purchases or acquires by eminent domain property to make improvements in an assessment area. (43) "Provide" or "providing," with reference to an improvement, includes the acquisition, construction, reconstruction, renovation, maintenance, repair, operation, and expansion of an improvement. (44) "Public agency" means: (a) the state or any agency, department, or division of the state; and (b) a political subdivision of the state. (45) "Reduced payment obligation" means the full obligation of an owner of property within an assessment area to pay an assessment levied on the property after the assessment has been reduced because of the issuance of refunding assessment bonds, as provided in Section 11-42-608. (46) "Refunding assessment bonds" means assessment bonds that a local entity issues under Section 11-42-607 to refund, in part or in whole, assessment bonds. (47) "Reserve fund" means a fund established by a local entity under Section 11-42-702. (48) "Service" means: (a) water, sewer, storm drainage, garbage collection, library, recreation, communications, or electric service; (b) economic promotion activities; or (c) any other service that a local entity is required or authorized to provide. (49) (a) "Sewer assessment area" means an assessment area that has as the assessment area's primary purpose the financing and funding of public improvements to provide sewer service where there is, in the opinion of the local board of health, substantial evidence of septic system failure in the defined area due to inadequate soils, high water table, or other factors proven to cause failure. (b) "Sewer assessment area" does not include property otherwise located within the assessment area: (i) on which an approved conventional or advanced wastewater system has been installed during the previous five calendar years; (ii) for which the local health department has inspected the system described in Subsection (49)(b)(i) to ensure that the system is functioning properly; and (iii) for which the property owner opts out of the proposed assessment area for the earlier of a period of 10 calendar years or until failure of the system described in Subsection (49)(b)(i). (50) "Special district" means a special district under Title 17B, Limited Purpose Local Government Entities - Special Districts. (51) "Special service district" means the same as that term is defined in Section 17D-1-102. (52) "Unassessed benefitted government property" means property that a local entity may not assess in accordance with Section 11-42-408 but is benefitted by an improvement, operation and maintenance, or economic promotion activities. (53) "Unimproved property" means property upon which no residential, commercial, or other building has been built. (54) "Voluntary assessment area" means an assessment area that contains only property whose owners have voluntarily consented to an assessment.
Utah Code § 11-58-301 — Utah Code / Title 11 / Chapter 11-58 / § 11-58-301
§ 11-58-301. Port authority board -- Delegation of power.
Status: in_force

(1) The authority shall be governed by a board which: (a) shall manage and conduct the business and affairs of the authority; (b) shall determine all questions of authority policy; and (c) constitutes a mixed-function board. (2) All powers of the authority are exercised through the board or, as provided in Section 11-58-305, the executive director. (3) The board may by resolution delegate powers to authority staff. (4) The board shall, at least annually: (a) review the statutory authority of the authority, the board, and the executive director; (b) evaluate whether the authority is achieving the objectives outlined in Section 11-58-203; (c) determine whether changes to board rules, policies, or guidelines are advisable and, if so, modify the rule, policy, or guideline; and (d) determine whether to recommend statutory changes to Chapter 58, Utah Inland Port Authority Act, to the Legislature.
Utah Code § 11-13-312 — Utah Code / Title 11 / Chapter 11-13 / § 11-13-312
§ 11-13-312. Exemption from privilege tax.
Status: in_force

Title 59, Chapter 4, Privilege Tax, does not apply to a project, or any part of it, or to facilities providing additional project capacity, or any part of them, or to the possession or other beneficial use of a project or facilities providing additional project capacity as long as there is a requirement to make impact alleviation payments, fees in lieu of ad valorem property taxes, or ad valorem property taxes, with respect to the project or facilities providing additional project capacity pursuant to this chapter.
Utah Code § 11-14-309 — Utah Code / Title 11 / Chapter 11-14 / § 11-14-309
§ 11-14-309. Refunding bonds -- Limitation on redemption of bonds.
Status: in_force

(1) Any bond issued under this chapter may be refunded as provided in the Utah Refunding Bond Act. (2) Nothing contained in this chapter nor in any other law of this state may be construed to permit any local political subdivision to call outstanding bonds for redemption in order to refund those bonds or in order to pay them prior to their stated maturities, unless: (a) the right to call the bonds for redemption was specifically reserved and stated in the bonds at the time of their issuance; and (b) all conditions with respect to the manner, price, and time applicable to the redemption as set forth in the proceedings authorizing the outstanding bonds are strictly observed. (3) A holder of an outstanding bond may not be compelled to surrender the bond for refunding before its stated maturity or optional date of redemption expressly reserved in the bond, even though the refunding might result in financial benefit to the local political subdivision issuing the bond.
Utah Code § 11-13-533 — Utah Code / Title 11 / Chapter 11-13 / § 11-13-533
§ 11-13-533. Public agency insurance mutuals and reserve funds -- Investment standard for public agency insurance mutuals.
Status: in_force

(1) A public agency insurance mutual or reserve fund may form one or more captive insurance companies in accordance with Title 31A, Chapter 37, Captive Insurance Companies Act. (2) The state treasurer shall invest the public agency insurance mutual's assets with the primary goal of providing for the stability, income, and growth of the principal. (3) Nothing in this section requires a specific outcome from investing. (4) The state treasurer may employ professional asset managers to assist in the investment of the public agency insurance mutual's assets. (5) (a) To accomplish the primary goal described in Subsection (2), the state treasurer shall invest and manage the public agency insurance mutual's assets as a prudent investor would by: (i) considering the purposes, terms, distribution requirements, and other circumstances of the investments; and (ii) exercising reasonable care, skill, and caution to meet the standard of care of a prudent investor. (b) In determining whether the state treasurer has met the standard of care of a prudent investor, a court shall: (i) consider the state treasurer's actions in light of the facts and circumstances existing at the time of the investment decision or action; and (ii) evaluate the state treasurer's investment and management decisions respecting individual assets: (A) not in isolation, but in the context of an investment portfolio as a whole; and (B) as part of an overall investment strategy that has risk and return objectives that are reasonably suited to the investments.
Utah Code § 11-70-301 — Utah Code / Title 11 / Chapter 11-70 / § 11-70-301
§ 11-70-301. Fairpark district board
Status: in_force

(1) The fairpark district shall be governed by a board. (2) (a) The board shall manage and conduct the business and affairs of the fairpark district and shall determine all questions of fairpark district policy. (3) All powers of the fairpark district are exercised through the board or, as provided in Section 11-70-305, the executive director. (4) The board may by resolution delegate powers to the executive director or other fairpark district staff.
Utah Code § 11-65-603 — Utah Code / Title 11 / Chapter 11-65 / § 11-65-603
§ 11-65-603. Lake authority report.
Status: in_force

Before November 30 of each year, the board shall present a report to the Executive Appropriations Committee of the Legislature, as the Executive Appropriations Committee directs, that includes: (1) an accounting of how lake authority funds have been spent, including funds spent on the environmental sustainability component of the lake authority management plan under Subsection 11-65-202(2)(a); (2) an update about the progress of the management and implementation of the lake authority management plan under Subsection 11-65-202(2)(a), including the development and implementation of the environmental sustainability component of the plan; and (3) an explanation of the lake authority's progress in achieving the policies and objectives described in Section 11-65-203.
Utah Code § 11-32-16 — Utah Code / Title 11 / Chapter 11-32 / § 11-32-16
§ 11-32-16. Deferral or abatement of taxes unaffected.
Status: in_force

The provisions of this chapter may not be construed to prevent the county from exercising any of its powers to defer or abate taxes as provided by statute.
Utah Code § 11-71-203 — Utah Code / Title 11 / Chapter 11-71 / § 11-71-203
§ 11-71-203. Allowable uses of major sporting event venue zone revenue.
Status: in_force

(1) A creating entity or fiscal agent shall use major sporting event venue zone revenue within, or for the direct benefit of: (a) the major sporting event venue zone; (b) a secondary project area, if any; and (c) an impacted primary area, if the creating entity finds that the use of the major sporting event venue zone revenue will directly benefit the major sporting event venue. (2) A creating entity that receives major sporting event venue zone revenue shall allocate the revenue to: (a) development in the major sporting event venue zone, including: (i) constructing, furnishing, maintaining, or operating a major sporting event venue; (ii) demolishing or remodeling an existing major sporting event venue, or portions of a major sporting event venue; (iii) public infrastructure and improvements supporting the major sporting event venue; and (iv) realigning public infrastructure to better support the major sporting event venue; (b) public infrastructure and improvements in a secondary project area, if any; (c) public infrastructure and improvements in an impacted primary area; and (d) make the annual payment of principal, interest, premiums, and necessary reserves for any of the aggregate of bonds authorized under Subsection (3). (3) A creating entity of a major sporting event venue zone may issue bonds, or cause bonds to be issued, as permitted by law, to pay all or part of the costs incurred for the purposes described in Subsections (2)(a) through (c), including the cost to issue and repay the bonds including interest. (4) (a) A creating entity or fiscal agent designated by a creating entity may create one or more public infrastructure districts within the major sporting event venue zone under Title 17D, Chapter 4, Public Infrastructure District Act, and pledge and utilize the major sporting event venue zone funds to guarantee the payment of public infrastructure bonds issued by a public infrastructure district. (b) A public infrastructure district created by a creating entity may be designated a fiscal agent by the creating entity. (5) In addition to the purposes described in Subsection (2), a creating entity or fiscal agent may also allocate major sporting event venue zone funding: (a) to promote the major sporting event venue; (b) to mitigate the impacts of the major sporting event venue on local services, including solid waste disposal operations, law enforcement, and road repair and road upgrades; and (c) as described in Subsection (7). (6) (a) The creating entity may use major sporting event venue zone revenue to cover the costs of the creating entity to administer the major sporting event venue zone, not to exceed: (i) 2% of the total annual major sporting event venue zone revenue collected by the creating entity for the benefit of the major sporting event venue zone; or (ii) if the creating entity provides some major sporting event venue zone revenue to a fiscal agent, 2% of the total annual major sporting event zone revenue retained by the creating entity for the benefit of the major sporting event venue zone. (b) If the creating entity provides some or all of the major sporting event venue zone revenue to a fiscal agent, the interlocal agreement described in Subsection 11-71-202(3) shall provide that the fiscal agent expends no more than 2% of the major sporting event venue zone revenue allocated by the creating entity to the fiscal agent on the fiscal agent's administrative costs. (7) A creating entity may provide major sporting event venue zone revenue to a person pursuant to a participation agreement or an agreement described in Section 11-71-301.
Utah Code § 11-70-402 — Utah Code / Title 11 / Chapter 11-70 / § 11-70-402
§ 11-70-402. Distribution of enhanced property tax revenue.
Status: in_force

A county that collects property tax on property within the county in which the fairpark district is located shall, in the manner and at the time provided in Section 59-2-1365, pay and distribute to the fairpark district and the host municipality the amount of enhanced property tax revenue that the fairpark district and the host municipality, respectively, is entitled to collect under this chapter.
Utah Code § 11-42-604 — Utah Code / Title 11 / Chapter 11-42 / § 11-42-604
§ 11-42-604. Notice regarding resolution or ordinance authorizing interim warrants or bond anticipation notes -- Complaint contesting warrants or notes -- Prohibition against contesting warrants and notes.
Status: in_force

(1) A local entity may publish notice, as provided in Subsection (2), of a resolution or ordinance that the governing body has adopted authorizing the issuance of interim warrants or bond anticipation notes. (2) (a) If a local entity chooses to publish notice under Subsection (1), the notice shall: (i) be published: (A) for the local entity, as a class A notice under Section 63G-30-102, for at least 30 days; and (B) as required in Section 45-1-101; and (ii) contain: (A) the name of the issuer of the interim warrants or bond anticipation notes; (B) the purpose of the issue; (C) the maximum principal amount that may be issued; (D) the maximum length of time over which the interim warrants or bond anticipation notes may mature; (E) the maximum interest rate, if there is a maximum rate; and (F) the times and place where a copy of the resolution or ordinance may be examined, as required under Subsection (2)(b). (b) The local entity shall allow examination of the resolution or ordinance authorizing the issuance of the interim warrants or bond anticipation notes at its office during regular business hours. (3) Any person may, within 30 days after publication of a notice under Subsection (1), file a verified, written complaint in the district court of the county in which the person resides, contesting the regularity, formality, or legality of the interim warrants or bond anticipation notes issued by the local entity or the proceedings relating to the issuance of the interim warrants or bond anticipation notes. (4) After the 30-day period under Subsection (3), no person may contest the regularity, formality, or legality of the interim warrants or bond anticipation notes issued by a local entity under the resolution or ordinance that was the subject of the notice under Subsection (1), or the proceedings relating to the issuance of the interim warrants or bond anticipation notes.
Utah Code § 11-14-203 — Utah Code / Title 11 / Chapter 11-14 / § 11-14-203
§ 11-14-203. Time for election -- Equipment -- Election officials -- Combining precincts.
Status: in_force

(1) (a) The local political subdivision shall ensure that bond elections are conducted and administered according to the procedures set forth in this chapter and the sections of the Election Code specifically referenced by this chapter. (b) When a local political subdivision complies with those procedures, there is a presumption that the bond election was properly administered. (2) (a) A bond election may be held, and the proposition for the issuance of bonds may be submitted, on the same date as the regular general election, the municipal general election held in the local political subdivision calling the bond election, or at a special election called for the purpose on a date authorized by Section 20A-1-204. (b) A bond election may not be held, nor a proposition for issuance of bonds be submitted, at the presidential primary election held under Title 20A, Chapter 9, Part 8, Presidential Primary Election. (3) (a) The bond election shall be conducted and administered by the election officer designated in Sections 20A-1-102 and 20A-5-400.5. (b) (i) The duties of the election officer shall be governed by Title 20A, Chapter 5, Part 4, Election Officer's Duties. (ii) The publishing requirement under Subsection 20A-5-405(1)(f)(iii) does not apply when notice of a bond election has been provided according to the requirements of Section 11-14-202. (c) The hours during which the polls are to be open shall be consistent with Section 20A-1-302. (d) The appointment and duties of election judges shall be governed by Title 20A, Chapter 5, Part 6, Poll Workers. (e) General voting procedures shall be conducted according to the requirements of Title 20A, Chapter 3a, Voting. (f) The designation of election crimes and offenses, and the requirements for the prosecution and adjudication of those crimes and offenses are set forth in Title 20A, Election Code. (4) When a bond election is being held on a day when no other election is being held in the local political subdivision calling the bond election, voting precincts may be combined for purposes of bond elections so long as no voter is required to vote outside the county in which the voter resides. (5) When a bond election is being held on the same day as any other election held in a local political subdivision calling the bond election, or in some part of that local political subdivision, the polling places and election officials serving for the other election may also serve as the polling places and election officials for the bond election, so long as no voter is required to vote outside the county in which the voter resides.
Utah Code § 11-46-302 — Utah Code / Title 11 / Chapter 11-46 / § 11-46-302
§ 11-46-302. Definitions.
Status: in_force

In addition to the definitions in Sections 11-46-102 and 11-46-202, as used in this part: (1) "Community cat" means a feral or free-roaming cat that is without visibly discernable or microchip owner identification of any kind, and has been sterilized, vaccinated, and ear-tipped. (2) "Community cat caretaker" means any person other than an owner who provides food, water, or shelter to a community cat or community cat colony. (3) "Community cat colony" means a group of cats that congregate together. Although not every cat in a colony may be a community cat, any cats owned by individuals that congregate with a colony are considered part of it. (4) "Community cat program" means a program pursuant to which feral cats are sterilized, vaccinated against rabies, ear-tipped, and returned to the location where they congregate. (5) "Ear-tipping" means removing approximately a quarter-inch off the tip of a cat's left ear while the cat is anesthetized for sterilization. (6) "Feral" has the same meaning as in Section 23A-1-101. (7) "Sponsor" means any person or organization that traps feral cats, sterilizes, vaccinates against rabies, and ear-tips them before returning them to the location where they were trapped. A sponsor may be any animal humane society, non-profit organization, animal rescue, adoption organization, or a designated community cat caretaker that also maintains written records on community cats.
Utah Code § 11-58-209 — Utah Code / Title 11 / Chapter 11-58 / § 11-58-209
§ 11-58-209. Evaluating business proposals.
Status: in_force

(1) The executive director may make policies as approved by the board that allow the authority to classify a business proposal submitted to the authority by a nongovernmental party as protected under Section 63G-2-305, for as long as is necessary to evaluate the proposal and determine whether to proceed or not proceed. (2) If, after evaluation of a business proposal, the authority determines not to proceed with the business proposal, the authority: (a) shall return the business proposal to the nongovernmental party that submitted the business proposal; and (b) incurs no duties or obligations under Title 63G, Chapter 2, Government Records Access and Management Act, in regard to the business proposal. (3) The authority shall classify the business proposal pursuant to Title 63G, Chapter 2, Government Records Access and Management Act, if the authority proceeds with the business proposal. (4) Section 63G-2-403 does not apply in regard to the authority or a business proposal in the possession of the authority during the evaluation period of the business proposal. (5) Nothing in this section limits the ability of the authority to properly classify a record in the authority's possession as protected pursuant to Section 63G-2-305.
Utah Code § 11-51a-101 — Utah Code / Title 11 / Chapter 11-51a / § 11-51a-101
§ 11-51a-101. Title.
Status: in_force

This chapter is known as the "Catastrophic Public Nuisance Act."
Utah Code § 11-25-17 — Utah Code / Title 11 / Chapter 11-25 / § 11-25-17
§ 11-25-17. Residential rehabilitation bonds as investments or deposits.
Status: in_force

Notwithstanding any other provisions of law, bonds issued pursuant to this part shall be legal investments for all trust funds, the funds of insurance companies, savings and loan associations, investment companies and banks, both savings and commercial, and shall be legal investments for executors, administrators, trustees, and all other fiduciaries. The bonds shall be legal investments for state school funds and for any fund which may be invested in county, municipal, or school district bonds, and the bonds shall be deemed to be securities which may properly and legally be deposited with, and received by, any state or municipal officer or by any agency or political subdivision of the state for any purpose for which the deposit of bonds or obligations of the state is now, or may hereafter be, authorized by law, including deposits to secure public funds.
Utah Code § 11-30-11 — Utah Code / Title 11 / Chapter 11-30 / § 11-30-11
§ 11-30-11. Final judgment -- Permanent injunction.
Status: in_force

(1) If the judgment upholds the validity of the bonds, and no appeal is taken, or if an appeal is taken from any judgment and at any time thereafter a judgment is rendered holding the bonds to be valid, the judgment shall, notwithstanding any other provision of law, including, without limitation, Rules 55(c) and 60(b) of the Utah Rules of Civil Procedure, be binding and conclusive as to the validity of the bonds against the public body issuing the bonds and all other parties to the petition, and shall constitute a permanent injunction against the institution by any person of any action or proceeding contesting the validity of the bonds or any other matter adjudicated or that might have been adjudicated in the proceedings. (2) After a final judgment has been entered holding the bonds to be valid, as to any action or proceeding contesting the validity of the bonds or any other matter adjudicated or that might have been adjudicated in the proceedings: (a) no court has jurisdiction to adjudicate such matters; and (b) all rights of taxpayers, citizens, and others to litigate such matters shall lapse.
Utah Code § 11-13-225 — Utah Code / Title 11 / Chapter 11-13 / § 11-13-225
§ 11-13-225. Establishment of interlocal entity personnel system.
Status: in_force

(1) An interlocal entity shall establish a system of personnel administration for the interlocal entity as provided in this section. (2) The interlocal entity shall administer the system described in Subsection (1) in a manner that will effectively provide for: (a) recruiting, selecting, and advancing employees on the basis of the employee's relative ability, knowledge, and skills, including open consideration of qualified applicants for initial appointment; (b) equitable and adequate compensation; (c) employee training as needed to assure high-quality performance; (d) (i) retaining an employee on the basis of the adequacy of the employee's performance; and (ii) separation of an employee whose inadequate performance cannot be corrected; (e) fair treatment of an applicant or employee in all aspects of personnel administration without regard to race, color, religion, sex, national origin, political affiliation, age, or disability, and with proper regard for the applicant's or employee's privacy and constitutional rights; and (f) a formal procedure for processing the appeals and grievances of an employee without discrimination, coercion, restraint, or reprisal. (3) An interlocal entity shall ensure that any employee training described in Subsection (2)(c) complies with Title 63G, Chapter 22, State Training and Certification Requirements.
Utah Code § 11-27-4 — Utah Code / Title 11 / Chapter 11-27 / § 11-27-4
§ 11-27-4. Publication of resolution -- Notice of bond issue -- Contest of resolution or proceeding.
Status: in_force

(1) The governing body of any public body may provide for the publication of any resolution or other proceeding adopted by it under this chapter: (a) for the public body, as a class A notice under Section 63G-30-102, for at least seven days; and (b) as required in Section 45-1-101. (2) In case of a resolution or other proceeding providing for the issuance of refunding bonds (or for a combined issue of refunding bonds and bonds issued for any other purpose), the governing body may, instead of publishing the entire resolution or other proceeding, publish a notice of bonds to be issued, entitled accordingly, and containing: (a) the name of the issuer; (b) the purposes of the issue; (c) the maximum principal amount which may be issued; (d) the maximum number of years over which the bonds may mature; (e) the maximum interest rate which the bonds may bear; (f) the maximum discount from par, expressed as a percentage of principal amount, at which the bonds may be sold; (g) a general description of the security pledged for repayment of the bonds; and (h) the times and place where a copy of the resolution or other proceeding authorizing the issuance of the bonds may be examined, which shall be at an office of the governing body identified in the notice, during regular business hours of the governing body as described in the notice and for a period of at least 30 days after the publication of the notice. (3) For a period of 30 days after the publication, any person in interest shall have the right to contest the legality of the resolution or proceeding or any bonds which may be so authorized or any provisions made for the security and payment of these bonds; and after this time no person shall have any cause of action to contest the regularity, formality, or legality thereof for any cause.
Utah Code § 11-7-1 — Utah Code / Title 11 / Chapter 11-7 / § 11-7-1
§ 11-7-1. Cooperation with other governmental units -- Burning permits -- Contracts.
Status: in_force

(1) The governing body of every incorporated municipality and the board of commissioners or county council of every county shall: (a) provide adequate fire protection within their own territorial limits; and (b) cooperate with all contiguous counties, municipal corporations, private corporations, fire districts, state agencies, or federal governmental agencies to maintain adequate fire protection within their territorial limits. (2) Every incorporated municipality and every county may: (a) require that persons obtain a burning permit before starting a fire on any forest, wildland urban interface, brush, range, grass, grain, stubble, or hay land, except that a municipality or county may not require a burning permit for the burning of fence lines on cultivated lands, canals, or irrigation ditches, provided that the individual notifies the nearest fire department of the approximate time that the burning will occur; (b) maintain and support a fire-fighting force or fire department for its own protection; (c) contract to furnish fire protection to any proximate county, municipal corporation, private corporation, fire district, state agency, or federal agency; (d) contract to receive fire protection from any contiguous county, municipal corporation, private corporation, fire district, state agency, or federal governmental agency; (e) contract to jointly provide fire protection with any contiguous county, municipal corporation, private corporation, fire district, state agency, or federal governmental agency; or (f) contract to contribute toward the support of a fire-fighting force, or fire department in any contiguous county, municipal corporation, private corporation, fire district, state agency, or federal governmental agency in return for fire protection.
Utah Code § 11-25-16 — Utah Code / Title 11 / Chapter 11-25 / § 11-25-16
§ 11-25-16. Refunding bonds -- Issuance -- Proceeds -- Investments.
Status: in_force

(1) The agency may provide for the issuance of the bonds of the agency to: (a) refund any outstanding bonds of the agency; (b) pay any redemption premiums and any interest accrued or to accrue to the earliest or subsequent date of redemption, purchase, or maturity of those bonds; and (c) pay all or any part of the cost of additional residential rehabilitation. (2) The agency may: (a) apply the proceeds of bonds issued for the purpose of refunding any outstanding bonds to the purchase or retirement at maturity or redemption of any outstanding bonds, either at their earliest or any subsequent redemption date or upon the purchase or retirement at their maturity; and (b) pending that application, place them in escrow, to be applied to the purchase or retirement at maturity or redemption on the date determined by the agency. (3) (a) Pending use for purchase, retirement at maturity, or redemption of outstanding bonds, any proceeds held in escrow under Subsection (2) shall be invested by following the procedures and requirements of Title 51, Chapter 7, State Money Management Act. (b) The agency shall apply any interest or other increment earned or realized on an investment to the payment of the outstanding bonds to be refunded. (c) After the terms of the escrow have been fully satisfied and carried out, any balance of proceeds and any interest or increment earned or realized from the investment of them may be returned to the agency to be used by it for any lawful purpose. (4) The agency shall invest that portion of the proceeds of any bonds designated for the purpose of paying all or any part of the cost of additional residential rehabilitation under Subsection (1) by following the procedures and requirements of Title 51, Chapter 7, State Money Management Act. (5) All bonds issued under this section are subject to the provisions of this part in the same manner and to the same extent as other bonds issued under this chapter.
Utah Code § 11-36a-101 — Utah Code / Title 11 / Chapter 11-36a / § 11-36a-101
§ 11-36a-101. Title.
Status: in_force

This chapter is known as the "Impact Fees Act."
Utah Code § 11-42-208 — Utah Code / Title 11 / Chapter 11-42 / § 11-42-208
§ 11-42-208. Recording notice of deletion if property is deleted from an assessment area.
Status: in_force

If, after adoption of a designation resolution or ordinance under Section 11-42-206, a local entity deletes property from the assessment area, the local entity shall record a notice of deletion in a form that includes the legal description and tax identification number of the property and otherwise complies with applicable recording statutes.
Utah Code § 11-42-601 — Utah Code / Title 11 / Chapter 11-42 / § 11-42-601
§ 11-42-601. Interim warrants.
Status: in_force

(1) A local entity may issue interim warrants against an assessment area. (2) An interim warrant may be in any amount up to: (a) as portions of the work on improvements in an assessment area are completed, 90% of the value of the completed work, as estimated by the local entity's project engineer; (b) 100% of the value of the work completed, after completion of the work and acceptance of the work by the local entity's project engineer; and (c) the price of property, the acquisition of which is required for an improvement. (3) The governing body may: (a) issue interim warrants at not less than par value in a manner the governing body determines; and (b) use the proceeds from the issuance of interim warrants to pay: (i) the contract price; (ii) the property price; and (iii) related costs, including overhead costs. (4) (a) Interim warrants shall bear interest from the date of their issuance until paid. (b) (i) The governing body shall: (A) approve the interest rate applicable to interim warrants; and (B) fix a maturity date for each interim warrant. (ii) The interest rate applicable to interim warrants may be fixed or variable or a combination of fixed and variable. (iii) If interim warrants carry a variable interest rate, the governing body shall specify the basis upon which the rate is to be determined, the manner in which the rate is to be adjusted, and a maximum interest rate. (iv) A local entity may provide for interest on interim warrants to be paid semiannually, annually, or at maturity. (v) If an interim warrant matures before the local entity has available sources of payment under Section 11-42-603, the local entity may authorize the issuance of a new interim warrant to pay the principal and interest on the maturing warrant. (c) The local entity shall include interest accruing on interim warrants in the cost of improvements in the assessment area. (5) A local entity may purchase some or all of the interim warrants it has issued using the local entity's general fund money.
Utah Code § 11-25-7 — Utah Code / Title 11 / Chapter 11-25 / § 11-25-7
§ 11-25-7. Expenditures for services and advisers.
Status: in_force

The agency may employ engineering, architectural, accounting, collection, or other services, including services in connection with the servicing of loans made to participating parties, as may be necessary in the judgment of the agency for the successful financing of such residential rehabilitation. The agency may pay the reasonable costs of consulting engineers, architects, accountants, and construction experts, if, in the judgment of the agency, such services are necessary to the successful financing of any residential rehabilitation and if the agency is not able to provide such services. The agency may employ and fix the compensation of financing consultants, bond counsel, and other advisers as may be necessary in its judgment to provide for the issuance and sale of any bonds or bond anticipation notes of the agency.
Utah Code § 11-70-205 — Utah Code / Title 11 / Chapter 11-70 / § 11-70-205
§ 11-70-205. Energy sales and use tax.
Status: in_force

(1) As provided in Subsection 10-1-304(1)(d), the fairpark district may by resolution levy an energy sales and use tax, under Title 10, Chapter 1, Part 3, Municipal Energy Sales and Use Tax Act, on an energy supplier, as defined in Section 10-1-303, that supplies energy to a facility on land within the district sales tax area. (2) An energy sales and use tax under this section is subject to the maximum rate under Subsection 10-1-304(1)(a)(ii), except that delivered value does not include the amount of a tax paid under this section. (3) (a) An energy supplier may recover from the energy supplier's customers an amount equal to the energy sales and use tax, if the energy supplier includes the amount as a separate billing line item. (b) An energy sales and use tax levied under this section is in addition to the rate approved by the Public Service Commission and charged to the customer. (4) (a) An energy sales and use tax under this section is payable by the energy supplier to the fairpark district on a monthly basis as described by the resolution levying the tax. (b) A resolution levying an energy sales and use tax shall allow the energy supplier to retain 1% of the tax remittance each month to offset the energy supplier's costs of collecting and remitting the tax. (5) Beginning October 1, 2024, a municipality may not levy an energy sales and use tax on an energy supplier for energy that the energy supplier supplies to a facility located on land within the district sales tax area.
Utah Code § 11-13-517 — Utah Code / Title 11 / Chapter 11-13 / § 11-13-517
§ 11-13-517. Expenditures or encumbrances in excess of appropriations prohibited.
Status: in_force

An interlocal entity may not make or incur an expenditure or encumbrance in excess of total appropriations in the budget as adopted or as subsequently amended, except as provided in Section 11-13-521.
Utah Code § 11-58-606 — Utah Code / Title 11 / Chapter 11-58 / § 11-58-606
§ 11-58-606. Distribution of property tax differential.
Status: in_force

(1) A county that collects property tax on property within a project area shall, in the manner and at the time provided in Section 59-2-1365: (a) pay and distribute to the authority the property tax differential that the authority is entitled to be paid under this chapter; and (b) pay and distribute to the primary municipality the primary municipality differential described in Subsection 11-58-604(2)(c). (2) The authority shall pay to the primary municipality's agency, to be used for affordable housing as provided in Section 17C-1-412, 10% of all property tax differential that is: (a) paid to the authority; and (b) generated within the reduced area.
Utah Code § 11-13a-101 — Utah Code / Title 11 / Chapter 11-13a / § 11-13a-101
§ 11-13a-101. Title.
Status: in_force

This chapter is known as the "Governmental Nonprofit Corporations Act."
Utah Code § 11-13-515 — Utah Code / Title 11 / Chapter 11-13 / § 11-13-515
§ 11-13-515. Budgets in effect for budget year.
Status: in_force

(1) Upon final adoption, each budget shall be in effect for the budget year, subject to amendment as provided in this part. (2) An interlocal entity shall file a copy of the adopted budgets in the interlocal entity's office and make it available to the public during regular business hours.
Utah Code § 11-60-103 — Utah Code / Title 11 / Chapter 11-60 / § 11-60-103
§ 11-60-103. Political subdivision liens -- Status -- Limitations.
Status: in_force

(1) Unless expressly granted in statute, a political subdivision has no lien authority or lien rights when a property owner fails to pay a direct charge for: (a) a service that the political subdivision renders; or (b) a product, an item, or goods that the political subdivision delivers. (2) A political subdivision lien other than a lien described in Subsection (3): (a) (i) is not equivalent to and does not have the same priority as property tax; and (ii) is not subject to the same collection and tax sale procedures as a property tax; (b) is effective as of the date on which the lienholder records the lien in the office of the recorder of the county in which the property is located; (c) is subordinate in priority to all encumbrances on the property existing on the date on which the lienholder records the lien; and (d) is invalid and does not attach to the property if: (i) the lienholder does not record the lien; or (ii) a subsequent bona fide purchaser purchases the liened property for value before the lienholder records the lien. (3) (a) A political subdivision lien that is included on the property tax notice in accordance with Section 59-2-1317 or another express statutory provision: (i) under Subsection 59-2-1317(3), has the same priority as a property tax and is subject to collection in a tax sale in accordance with Title 59, Chapter 2, Part 13, Collection of Taxes, if: (A) in order to hold the lien, statute requires the lienholder to record the lien or a resolution, notice, ordinance, or order, and the lienholder makes the required recording; or (B) statute does not require the lienholder to record the lien or a resolution, notice, ordinance, or order; and (ii) except as provided in Subsection (3)(b): (A) attaches to the property; and (B) is valid against a subsequent bona fide purchaser of the property. (b) Notwithstanding Subsection (3)(a)(ii), a nonrecurring tax notice charge does not attach to the property and is invalid against a subsequent bona fide purchaser if the recording of a document conveying title to the subsequent bona fide purchaser occurs before the earlier of: (i) the recording of the lien or a notice of lien in the office of the recorder of the county in which the liened property is located; or (ii) the mailing of the property tax notice that includes the nonrecurring tax notice charge. (4) If the holder of a political subdivision lien records the lien or a notice of lien, upon payment of the amount that constitutes the lien: (a) the lien is released from the property; and (b) the lienholder shall record a release of the lien or the notice of lien in the same recorder's office in which the lienholder recorded the lien or the notice of the lien. (5) Unless otherwise expressly stated in statute, a partial payment of an amount constituting a political subdivision lien, including all costs, charges, interest, and amounts accrued since the unpaid amount was certified to the county treasurer, is not a release of any assessment to be paid in accordance with Title 11, Chapter 42, Assessment Area Act, or Title 11, Chapter 42a, Commercial Property Assessed Clean Energy Act. (6) Nothing in this section limits a political subdivision's lien authority, lien rights, or remedies otherwise provided in statute, a contract, a judgment, or another property interest.
Utah Code § 11-13-102 — Utah Code / Title 11 / Chapter 11-13 / § 11-13-102
§ 11-13-102. Purpose of chapter.
Status: in_force

The purpose of this chapter is: (1) to permit local governmental units to make the most efficient use of their powers by enabling them to cooperate with other localities on a basis of mutual advantage and thereby to provide services and facilities in a manner and under forms of governmental organization that will accord best with geographic, economic, population and other factors influencing the needs and development of local communities; and (2) to provide the benefit of economy of scale, economic development, and utilization of natural resources for the overall promotion of the general welfare of the state.
Utah Code § 11-59-208 — Utah Code / Title 11 / Chapter 11-59 / § 11-59-208
§ 11-59-208. Portion of property tax augmentation to be paid to authority -- Reporting.
Status: in_force

(1) As used in this section: (a) "Base taxable value" means the taxable value in the year before the transfer date. (b) "Property tax augmentation": (i) means the amount of property tax that is the difference between: (A) the amount of property tax revenues generated each tax year by all taxing entities from a transferred parcel, using the current assessed value of the property; and (B) the amount of property tax revenues that would be generated from that same transferred parcel using the base taxable value of the property; and (ii) does not include property tax revenue from: (A) a county additional property tax or multicounty assessing and collecting levy imposed in accordance with Section 59-2-1602; (B) a judgment levy imposed by a taxing entity under Section 59-2-1328 or 59-2-1330; or (C) a levy imposed by a taxing entity under Section 11-14-310 to pay for a general obligation bond. (c) "Transfer date" means the date that fee title to land that is part of the point of the mountain state land is transferred to a private person. (d) "Transferred parcel" means a parcel of land: (i) that is part of the point of the mountain state land; and (ii) the fee title to which has been transferred to a private person. (2) Beginning January 1, 2026, the authority shall be paid 25% of property tax augmentation from a transferred parcel: (a) for a period of 25 years beginning January 1 of the year immediately following the transfer date for the transferred parcel; and (b) for a period of an additional 15 years beyond the period stated in Subsection (2)(a) if: (i) the board determines by resolution that the additional years will produce a significant benefit to the authority; and (ii) the resolution is adopted before the end of the 25-year period under Subsection (2)(a). (3) A county that collects property tax on property within the county in which the point of the mountain state land is located shall pay and distribute to the authority the amount of property tax augmentation that the authority is entitled to collect under Subsection (2), in the manner and at the time provided in Section 59-2-1365. (4) The authority shall comply with the requirements described in Title 59, Chapter 36, Tax Increment Financing Reporting.
Utah Code § 11-30-12 — Utah Code / Title 11 / Chapter 11-30 / § 11-30-12
§ 11-30-12. No challenge based on procedural error.
Status: in_force

No bond validated under this chapter may be challenged because the validation proceeding was not in compliance with this chapter unless the deficiency renders the proceeding in any way unconstitutional.
Utah Code § 11-13-608 — Utah Code / Title 11 / Chapter 11-13 / § 11-13-608
§ 11-13-608. Termination of associated entity or segment.
Status: in_force

(1) The termination of a segment does not affect the segment's or the segment's associated entity's limitation on liabilities under this part. (2) A segment is terminated upon the termination of the segment's associated entity. (3) (a) Subject to Subsection (3)(b), the termination of a segment's associated entity or a segment may not affect the liability of the governing board, the governing body, a member of the governing board, a member of the governing body, an officer, an official, a contractor, or an employee for an action authorized: (i) before the termination of the associated entity or the segment by the governing board of the terminated associated entity or by the governing body of the terminated segment; or (ii) after the termination of the associated entity or the segment by: (A) a majority of individuals serving as members of the governing board of the terminated associated entity at the time the associated entity is terminated; or (B) a majority of the individuals serving as members of the governing body of the terminated segment at the time the segment is terminated. (b) Subsection (3)(a) applies to each action to: (i) provide for the claims, debts, obligations, or liabilities of the terminated associated entity or the terminated segment; or (ii) otherwise wind up the affairs of the terminated associated entity or the terminated segment.
Utah Code § 11-57-104 — Utah Code / Title 11 / Chapter 11-57 / § 11-57-104
§ 11-57-104. Relation to other actions -- Prohibition on disbursing funds and accessing accounts.
Status: in_force

(1) Nothing in this chapter: (a) immunizes a political subdivision officer or employee from or precludes any criminal prosecution or civil or employment action for an unlawful personal use expenditure; or (b) limits or supersedes the authority of a political subdivision to set compensation in accordance with Section 10-3-818. (2) A political subdivision officer or employee who is convicted of misusing public money or public property under Section 76-8-402 may not disburse public funds or access public accounts.
Utah Code § 11-51-102 — Utah Code / Title 11 / Chapter 11-51 / § 11-51-102
§ 11-51-102. Definitions.
Status: in_force

As used in this chapter: (1) "Chief executive officer" means: (a) for a municipality: (i) the mayor, if the municipality is operating under a form of municipal government other than the council-manager form of government; or (ii) the city manager, if the municipality is operating under the council-manager form of government; or (b) for a county: (i) the chair of the county commission, if the county is operating under the county commission or expanded county commission form of government; (ii) the county executive officer, if the county is operating under the county-executive council form of government; or (iii) the county manager, if the county is operating under the council-manager form of government. (2) "County sheriff" means an individual elected to the office of county sheriff in the state who meets the qualifications described in Section 17-72-201. (3) "Federal agency" means the United States Bureau of Land Management, the United States Forest Service, the United States Fish and Wildlife Service, or the National Park Service. (4) "Federally managed land" means land that is managed by the United States Bureau of Land Management, the United States Forest Service, or the National Park Service. (5) "National monument" means a national monument designated or declared in accordance with the Antiquities Act of 1906, 54 U.S.C. Sec. 320301 et seq. (6) "National recreation area" means a recreation area designated by an act of Congress. (7) "Political subdivision" means a municipality or county.
Utah Code § 11-56-106 — Utah Code / Title 11 / Chapter 11-56 / § 11-56-106
§ 11-56-106. Mobile business operation.
Status: in_force

(1) Except as provided in Subsection (2), a political subdivision may not: (a) entirely or constructively prohibit mobile businesses in a zone in which a food establishment is a permitted or conditional use; (b) prohibit the operation of a food truck within a given distance of a restaurant; (c) restrict the total number of days a mobile business may operate within the political subdivision during a calendar year; (d) require a mobile business to: (i) provide to the political subdivision: (A) a site plan for each location in which a mobile business operates in the public right of way, if the political subdivision permits mobile businesses in the public right of way; or (B) the date, time, or duration that a mobile business will operate within the political subdivision; or (ii) obtain and pay for a land use permit for each location and time during which a mobile business operates; or (e) if a mobile business has the consent of a private property owner to operate on the private property: (i) limit the number of days the mobile business may operate on the private property; (ii) require that the mobile business provide to the political subdivision or keep on file in the mobile business the private property owner's written consent; or (iii) require a site plan for the operation of the mobile business on the private property where the mobile business operates in the same location for less than 10 hours per week. (2) A political subdivision may prohibit a mobile business on a street or the sidewalk abutting a street that is temporarily closed by the political subdivision for a temporary mass gathering or other special event.
Utah Code § 11-70-202 — Utah Code / Title 11 / Chapter 11-70 / § 11-70-202
§ 11-70-202. Fairpark district powers and duties.
Status: in_force

(1) The fairpark district may: (a) facilitate and bring about the development of land within the fairpark district boundary, including the development of a qualified stadium to house a major league sports team; (b) enter into a lease agreement with an affiliate of a major league sports team to lease a qualified stadium to a major league sports team and receive lease payments on behalf of the state; (c) facilitate and provide funding for the development of land in a project area, including the development of public infrastructure and improvements and other infrastructure and improvements on or related to land in a project area; (d) engage in marketing and business recruitment activities and efforts to encourage and facilitate development of land within the fairpark district boundary; (e) as the fairpark district considers necessary or advisable to carry out any of the fairpark district's duties or responsibilities under this chapter: (i) buy, obtain an option upon, or otherwise acquire any interest in real or personal property; (ii) sell, convey, grant, dispose of by gift, or otherwise dispose of any interest in real or personal property; or (iii) enter into a lease agreement on real or personal property, as lessee or lessor; (f) sue and be sued; (g) enter into contracts generally; (h) exercise powers and perform functions under a contract, as authorized in the contract; (i) receive and spend enhanced property tax revenue, as provided in this chapter; (j) accept financial or other assistance from any public or private source for the fairpark district's activities, powers, and duties, and expend any funds so received for any of the purposes of this chapter; (k) borrow money, contract with, or accept financial or other assistance from the federal government, a public entity, or any other source for any of the purposes of this chapter and comply with any conditions of the loan, contract, or assistance; (l) issue bonds to finance the undertaking of any development objectives of the fairpark district, including bonds under Chapter 17, Utah Industrial Facilities and Development Act, bonds under Chapter 42, Assessment Area Act, and bonds under Chapter 42a, Commercial Property Assessed Clean Energy Act; (m) hire employees, including independent contractors; (n) transact other business and exercise all other powers provided for in this chapter; (o) engage one or more consultants to advise or assist the fairpark district in the performance of the fairpark district's duties and responsibilities; (p) enter into an agreement with a private contractor to provide a municipal service within a project area that is not being provided by a municipality or other governmental service provider; (q) provide public safety services in the area within the fairpark district boundary, including under a contract, approved by the board, with an existing governmental provider of public safety services; (r) finance, develop, own, lease, operate, or otherwise control public infrastructure and improvements in a project area; and (s) exercise powers and perform functions that the fairpark district is authorized by statute to exercise or perform. (2) (a) The fairpark district is responsible for and has jurisdiction over any development that occurs on fair park land, including the funding of that development. (b) The fairpark district shall consult and coordinate with the fair park authority with respect to any development activities anticipated for or that occur on fair park land. (c) Any development of fair park land shall be: (i) subject to and compatible with the use of fair park land for state fair purposes and related and other activities under the jurisdiction of the fair park authority; and (ii) as far as practicable, consistent with the master plan for fair park land approved by the fair park authority. (3) With respect to state land other than fair park land, the fairpark district and the facilities division shall consult with each other and with agencies occupying the land with respect to any potential change of use or development of the land. (4) The total amount of the fairpark district's stadium contribution may not exceed $900,000,000. (5) Beginning April 1, 2025, the fairpark district shall: (a) be the repository of the official delineation of the fairpark district boundary, identical to the fairpark district boundary as delineated in the shapefile that is the electronic component of H.B. 562, Utah Fairpark Area Investment and Restoration District, 2024 General Session, subject to: (i) any later changes to the boundary enacted by the Legislature; and (ii) any additions of land to the fairpark district boundary under Subsection (6); and (b) maintain an accurate digital file of the boundary that is easily accessible by the public. (6) The fairpark district boundary may be expanded to include land outside the fairpark district boundary if: (a) the land is owned by a qualified owner; (b) the qualified owner consents to including the land within the fairpark district boundary; and (c) the land is: (i) contiguous to the fairpark district boundary; or (ii) within 200 feet of the fairpark district boundary.
Utah Code § 11-27-3.5 — Utah Code / Title 11 / Chapter 11-27 / § 11-27-3.5
§ 11-27-3.5. Tax levy to pay state refunding bonds -- Sinking fund -- Payments -- Abatement of tax -- Investment of fund -- Interest rates on bonds -- Security for bonds.
Status: in_force

(1) (a) Each year after issuance of refunding bonds by the State Bonding Commission until all outstanding refunding bonds are retired, there is levied a direct annual tax on all real and personal property within the state subject to state taxation, sufficient to pay: (i) applicable refunding bond redemption premiums, if any; (ii) interest on the refunding bonds as it becomes due; and (iii) principal on the refunding bonds as it becomes due. (b) The rate of the direct annual tax shall be fixed each year by the State Tax Commission at the rate fixed for state taxes and the tax shall be collected and the proceeds applied as provided in this chapter. (c) The proceeds of the taxes levied under this section may be appropriated to the applicable sinking fund. (2) A sinking fund may be created by resolution of the State Bonding Commission for administration by the state treasurer. The resolution may provide that all money deposited in the sinking fund, from whatever source, shall be used to pay debt service on the refunding bonds. (3) The Division of Finance, on or before any interest, principal, or redemption premiums become due on the refunding bonds, shall draw warrants on the state treasury which the treasurer shall promptly pay from funds within the applicable sinking fund. The amount paid shall be transmitted immediately to the paying or transfer agent for the refunding bonds. (4) The direct annual tax imposed under this section is abated to the extent money is available from sources, other than ad valorem taxes in the applicable sinking fund, for the payment of refunding bond interest, principal, and redemption premiums. (5) The state treasurer may invest any money in sinking funds in accordance with Title 51, Chapter 7, State Money Management Act of 1974, until the time it is needed for the purposes for which each fund is created. All income from the investment of sinking fund money shall be deposited to that sinking fund and used for the payment of debt service on the refunding bonds. (6) The proceedings of the State Bonding Commission may specify the rates of interest on the refunding bonds or the method, formula, or indexes by which a variable interest rate on the bonds may be determined while the bonds are outstanding. (7) In connection with any refunding bond issued by the State Bonding Commission the state treasurer may enter into arrangements on behalf of the state with financial, and other institutions for letters of credit, standby letters of credit, reimbursement agreements, and remarketing, indexing, and tender agent agreements to secure the refunding bonds and for the payment of fees, charges, and other amounts coming due under those agreements for the purpose of enhancing the credit worthiness of the refunding bonds.
Utah Code § 11-32-1 — Utah Code / Title 11 / Chapter 11-32 / § 11-32-1
§ 11-32-1. Short title.
Status: in_force

(1) This chapter shall be known as the "Utah Interlocal Financing Authority Act." (2) All bonds issued pursuant to authority of this chapter shall contain on their face a recital to that effect.
Utah Code § 11-36a-501 — Utah Code / Title 11 / Chapter 11-36a / § 11-36a-501
§ 11-36a-501. Notice of intent to prepare an impact fee facilities plan.
Status: in_force

(1) Before preparing or amending an impact fee facilities plan, a local political subdivision or private entity shall provide written notice of its intent to prepare or amend an impact fee facilities plan. (2) A notice required under Subsection (1) shall: (a) indicate that the local political subdivision or private entity intends to prepare or amend an impact fee facilities plan; (b) describe or provide a map of the geographic area where the proposed impact fee facilities will be located; and (c) subject to Subsection (3), be provided for the geographic area where the proposed impact fee facilities will be located, as a class A notice under Section 63G-30-102, for at least 10 days. (3) For a private entity required to post notice under Subsection (2)(c): (a) the private entity shall give notice to the general purpose local government in which the private entity's private business office is located; and (b) the general purpose local government described in Subsection (3)(a) shall post the notice on the Utah Public Notice Website and, as available, on the general purpose local government's website.
Utah Code § 11-56-102 — Utah Code / Title 11 / Chapter 11-56 / § 11-56-102
§ 11-56-102. Definitions.
Status: in_force

As used in this chapter: (1) (a) "Enclosed mobile business" means a business that maintains ongoing mobility and of which the receipt of goods or services offered and point of sales occurs within an enclosed vehicle, an enclosed trailer, or an enclosed mobile structure. (b) An enclosed mobile business's goods or services include those offered in the following industries: (i) barber; (ii) beauty and cosmetic, including nail, eyelash, and waxing; (iii) cycling; (iv) cell phone; (v) computer; (vi) footwear; (vii) media archive and transfer; (viii) pet grooming; (ix) sewing and tailoring; (x) small engine; and (xi) tool. (c) "Enclosed mobile business" does not include a food cart, a food truck, or an ice cream truck. (2) "Event permit" means a permit that a political subdivision issues to the organizer of a mobile business event located on public property. (3) (a) "Food cart" means a cart: (i) that, except as provided in Subsection (3)(c), is not motorized; and (ii) that a vendor, standing outside the frame of the cart, uses to prepare, sell, or serve food or beverages for immediate human consumption. (b) "Food cart" does not include an enclosed mobile business, a food truck, or an ice cream truck. (c) "Food cart" includes a cart that is pulled by an electric assisted bicycle, as that term is defined in Section 41-6a-102. (4) (a) "Food truck" means a fully encased food service establishment: (i) on a motor vehicle or on a trailer that a motor vehicle pulls to transport; and (ii) from which a food truck vendor, standing within the frame of the vehicle, prepares, cooks, sells, or serves food or beverages for immediate human consumption. (b) "Food truck" does not include an enclosed mobile business, a food cart, or an ice cream truck. (5) "Health department permit" means a document that a local health department issues to authorize a mobile business to operate within the jurisdiction of the local health department. (6) (a) "Ice cream truck" means a fully encased food service establishment: (i) on a motor vehicle or on a trailer that a motor vehicle pulls to transport; (ii) from which a vendor, from within the frame of the vehicle, serves ice cream; (iii) that attracts patrons by traveling through a residential area and signaling the truck's presence in the area, including by playing music; and (iv) that may stop to serve ice cream at the signal of a patron. (b) "Ice cream truck" does not include an enclosed mobile business, a food cart, or a food truck. (7) "Local health department" means the same as that term is defined in Section 26A-1-102. (8) "Mobile business" means an enclosed mobile business, a food cart, a food truck, or an ice cream truck. (9) "Mobile business event" means an event at which a mobile business has been invited by the event organizer to offer the mobile business's goods or services at a private or public gathering. (10) "Operator" means a person, including a vendor, who owns, manages, controls, or operates a mobile business. (11) "Political subdivision" means: (a) a city or town; or (b) a county, as it relates to the licensing and regulation of businesses in the unincorporated area of the county. (12) (a) "Temporary mass gathering" means: (i) an actual or reasonably anticipated assembly of 500 or more people that continues, or reasonably can be expected to continue, for two or more hours per day; or (ii) an event that requires a more extensive review to protect public health and safety because the event's nature or conditions have the potential of generating environmental or health risks. (b) "Temporary mass gathering" does not include an assembly of people at a location with permanent facilities designed for that specific assembly, unless the assembly is a temporary mass gathering described in Subsection (15)(a)(i).
Utah Code § 11-70-703 — Utah Code / Title 11 / Chapter 11-70 / § 11-70-703
§ 11-70-703. Audit requirements.
Status: in_force

The fairpark district shall comply with the audit requirements of Title 51, Chapter 2a, Accounting Reports from Political Subdivisions, Interlocal Organizations, and Other Local Entities Act.
Utah Code § 11-59-302 — Utah Code / Title 11 / Chapter 11-59 / § 11-59-302
§ 11-59-302. Number of board members -- Appointment -- Vacancies -- Chairs.
Status: in_force

(1) The board shall consist of seven voting members as provided in Subsection (2). (2) (a) The governor shall appoint as board members three individuals with experience in economic development, corporate recruitment, workforce development, real estate development, or other relevant business experience. (b) The president of the Senate shall appoint as a board member one individual with relevant business expertise. (c) The speaker of the House of Representatives shall appoint as a board member one individual with relevant business expertise. (d) The mayor of Salt Lake County, or the mayor's designee, shall serve as a board member. (e) The mayor of the city of Draper, or the mayor's designee, shall serve as a board member. (3) (a) A vacancy on the board shall be filled in the same manner under this section as the appointment of the member whose vacancy is being filled. (b) Each individual appointed or designated to fill a vacancy shall serve the remaining unexpired term of the member whose vacancy the individual is filling. (4) A member of the board appointed by the governor, president of the Senate, or speaker of the House of Representatives serves at the pleasure of and may be removed and replaced at any time, with or without cause, by the governor, president of the Senate, or speaker of the House of Representatives, respectively. (5) A member of the board may be removed by a vote of two-thirds of all members of the board. (6) (a) The governor shall appoint one board member to serve as cochair of the board. (b) The president of the Senate and speaker of the House of Representatives shall jointly appoint one member of the board to serve as cochair of the board. (7) The board may appoint, as nonvoting members, board members with needed relevant experience.
Utah Code § 11-59-206 — Utah Code / Title 11 / Chapter 11-59 / § 11-59-206
§ 11-59-206. Energy sales and use tax.
Status: in_force

(1) As provided in Subsection 10-1-304(1)(c), the authority may by resolution levy an energy sales and use tax, under Title 10, Chapter 1, Part 3, Municipal Energy Sales and Use Tax Act, on an energy supplier, as defined in Section 10-1-303, that supplies energy to a facility on the point of the mountain state land. (2) An energy sales and use tax under this section is subject to the maximum rate under Subsection 10-1-304(1)(a)(ii), except that delivered value does not include the amount of a tax paid under this section. (3) (a) An energy supplier may recover from the energy supplier's customers an amount equal to the energy sales and use tax, if the energy supplier includes the amount as a separate billing line item. (b) An energy sales and use tax levied under this section is in addition to the rate approved by the Public Service Commission and charged to the customer. (4) (a) An energy sales and use tax under this section is payable by the energy supplier to the authority on a monthly basis as described by the resolution levying the tax. (b) A resolution levying an energy sales and use tax shall allow the energy supplier to retain 1% of the tax remittance each month to offset the energy supplier's costs of collecting and remitting the tax. (5) Beginning July 1, 2022, a municipality may not levy an energy sales and use tax on an energy supplier for energy that the energy supplier supplies to a facility located on the point of the mountain state land.
Utah Code § 11-14-303 — Utah Code / Title 11 / Chapter 11-14 / § 11-14-303
§ 11-14-303. Bonds, notes, or other obligations of political subdivisions exempt from taxation except corporate franchise tax.
Status: in_force

All bonds, notes, or other obligations issued under this chapter or under any other law authorizing the issuance of bonds, notes, or indebtedness by a local political subdivision or any other political subdivision now existing or subsequently created under the laws of Utah, including bonds payable solely from special assessments and tax anticipation indebtedness, and the interest on them shall be exempt from all taxation in this state, except for the corporate franchise tax.
Utah Code § 11-42-406 — Utah Code / Title 11 / Chapter 11-42 / § 11-42-406
§ 11-42-406. Assessment for economic promotion activities -- Duration -- Reporting.
Status: in_force

(1) (a) If the governing body of a local entity designates an assessment area in accordance with Part 2, Designating an Assessment Area, for economic promotion activities, the governing body: (i) subject to Subsection (1)(a)(ii), may levy an assessment to pay for economic promotion activities by adopting an assessment resolution or ordinance in accordance with Section 11-42-404; and (ii) except as provided in Subsection (1)(b), may not levy the assessment for a period longer than five years. (b) A governing body may levy additional assessments to pay for economic promotion activities after the five-year period described in Subsection (1)(a)(ii) if the governing body: (i) designates a new assessment area in accordance with Part 2, Designating an Assessment Area; (ii) adopts a new assessment resolution or ordinance in accordance with Section 11-42-404; (iii) limits each additional assessment to a five-year period; and (iv) complies with Subsections (1)(b)(i) through (iii) for each additional assessment. (2) If a local entity designates an assessment area for economic promotion activities, the local entity: (a) shall spend on economic promotion activities at least 70% of the money generated from an assessment levied in the assessment area and from improvement revenues; (b) may not spend more than 30% of the money generated from the assessment levied in the assessment area and from improvement revenues on administrative costs, including salaries, benefits, rent, travel, and costs incidental to publications; and (c) in accordance with Subsection (3), shall publish a detailed report including the following: (i) an account of money deposited into the assessment fund described in Section 11-42-412; (ii) an account of expenditures from the fund described in Section 11-42-412; and (iii) a detailed account of whether each expenditure described in Subsection (2)(c)(ii) was made for economic promotion activities described in Subsection (2)(a) or for administrative costs described in Subsection (2)(b). (3) A local entity shall publish a report required in Subsection (2)(c): (a) on: (i) if available, the local entity's public web site; and (ii) if the local entity is not a county or municipality, on the public web site of any county or municipality in which the local entity has jurisdiction; (b) (i) within one year after the day on which the local entity adopts a new assessment resolution or ordinance for economic promotion activities; and (ii) each subsequent year that the economic promotion activities levy is assessed by updating the information described in Subsection (2)(c); and (c) for six months on a web site described in Subsection (3)(a) after the day on which the report is initially published under Subsection (3)(b) or updated under Subsection (3)(b)(ii).
Utah Code § 11-13-222 — Utah Code / Title 11 / Chapter 11-13 / § 11-13-222
§ 11-13-222. Employees performing services under agreements.
Status: in_force

(1) An employee performing services for two or more public agencies under an agreement under this chapter shall be considered to be: (a) an employee of the public agency employing the employee's services even though the employee performs those functions outside of the territorial limits of any one of the contracting public agencies; and (b) an employee of the public agencies under the provisions of Title 63G, Chapter 7, Governmental Immunity Act of Utah. (2) Unless otherwise provided in an agreement that creates an interlocal entity, each employee of a public agency that is a party to the agreement shall: (a) remain an employee of that public agency, even though assigned to perform services for another public agency under the agreement; and (b) continue to be governed by the rules, rights, entitlements, and status that apply to an employee of that public agency. (3) All of the privileges, immunities from liability, exemptions from laws, ordinances, and rules, pensions and relief, disability, workers compensation, and other benefits that apply to an officer, agent, or employee of a public agency while performing functions within the territorial limits of the public agency apply to the same degree and extent when the officer, agent, or employee performs functions or duties under the agreement outside the territorial limits of that public agency.
Utah Code § 11-36a-403 — Utah Code / Title 11 / Chapter 11-36a / § 11-36a-403
§ 11-36a-403. Other provisions of impact fee enactment.
Status: in_force

(1) A local political subdivision or private entity may include a provision in an impact fee enactment that: (a) provides an impact fee exemption for: (i) development activity attributable to: (A) low income housing; (B) the state; (C) subject to Subsection (2), a school district; or (D) subject to Subsection (2), a charter school; or (ii) other development activity with a broad public purpose; and (b) except for an exemption under Subsection (1)(a)(i)(A), establishes one or more sources of funds other than impact fees to pay for that development activity. (2) An impact fee enactment that provides an impact fee exemption for development activity attributable to a school district or charter school shall allow either a school district or a charter school to qualify for the exemption on the same basis. (3) An impact fee enactment that repeals or suspends the collection of impact fees is exempt from the notice requirements of Section 11-36a-504.
Utah Code § 11-42-412 — Utah Code / Title 11 / Chapter 11-42 / § 11-42-412
§ 11-42-412. Assessment fund -- Uses of money in the fund -- Treasurer's duties with respect to the fund.
Status: in_force

(1) The governing body of each local entity that levies an assessment under this part on benefitted property within an assessment area shall establish an assessment fund. (2) The governing body shall: (a) deposit into the assessment fund all money paid to the local entity from assessments and interest on assessments; and (b) deposit into a separate account in the assessment fund all money paid to the local entity from improvement revenues. (3) Money in an assessment fund may be expended only for paying: (a) the local entity's costs and expenses of making, operating, and maintaining improvements to the extent permitted under Section 11-42-415; (b) operation and maintenance costs; (c) economic promotion activities; (d) local entity obligations; and (e) costs that the local entity incurs with respect to: (i) administration of the assessment area; or (ii) obtaining a letter of credit or other instrument or fund to secure the payment of assessment bonds. (4) The treasurer of the local entity: (a) shall: (i) subject to Subsection (4)(b)(i), be the custodian of the assessment fund; (ii) keep the assessment fund intact and separate from all other local entity funds and money; (iii) invest money in an assessment fund by following the procedures and requirements of Title 51, Chapter 7, State Money Management Act; and (iv) keep on deposit in the assessment fund any interest received from the investment of money in the assessment fund and use the interest exclusively for the purposes for which the assessment fund was established; and (b) may: (i) arrange for the assessment fund to be held by a trustee bank on behalf of the local entity; and (ii) pay money out of the assessment fund only for the purposes listed in Subsection (3). (5) When all local entity obligations have been paid or legally considered paid in full, the treasurer of the local entity shall transfer all money remaining in the assessment fund as provided in Section 11-42-414.
Utah Code § 11-14-304.5 — Utah Code / Title 11 / Chapter 11-14 / § 11-14-304.5
§ 11-14-304.5. Recital in bonds -- Incontestability.
Status: in_force

(1) In the resolution authorizing bonds to be issued as provided in this chapter or other applicable law, a local political subdivision may require that the bonds recite that they are issued under authority of this chapter or other applicable law. (2) (a) A bond recital as provided in Subsection (1) conclusively establishes full compliance with all the provisions of applicable law. (b) All bonds issued containing a recital as provided in Subsection (1) shall be incontestable for any reason after their delivery for value.
Utah Code § 11-13-318 — Utah Code / Title 11 / Chapter 11-13 / § 11-13-318
§ 11-13-318. Notice of decommissioning or disposal of project entity assets.
Status: in_force

(1) As used in this section: (a) "Critical switchyard equipment" means equipment located in a switchyard that is necessary for the delivery of electricity to the transmission or distribution system, including transformers, circuit breakers, disconnect switches, and other essential interconnection equipment. (b) "Decommissioning" means to remove an electrical generation facility from active service. (c) "Disposal" means the sale, transfer, dismantling, or other disposition of a project entity's assets. (d) "Division" means the Division of Air Quality created in Section 19-1-105. (e) "Fair market value" means the same as that term is defined in Section 79-6-408. (f) "Interconnection" means the physical system that connects an electrical generation facility to the transmission or distribution system, including all switching stations, transformers, and other equipment necessary to deliver electricity to customers. (g) (i) "Project entity asset" means a project entity's: (A) land; (B) water; (C) buildings; or (D) essential equipment, including turbines, generators, transformers, and transmission lines. (ii) "Project entity asset" does not include an asset that is not essential for the generation of electricity in the project entity's coal-powered electrical generation facility. (h) "Project purchaser" means any entity that has the right to purchase power from the project entity. (i) "Station service" means the electric supply required for the operation of an electrical generation facility and associated facilities, essential auxiliary equipment, and all facilities necessary to maintain electrical output. (2) A project entity shall provide a notice of decommissioning or disposal to the Legislative Management Committee at least 180 days before: (a) the disposal of any project entity assets; or (b) the decommissioning of the project entity's coal-powered electrical generation facility. (3) The notice of decommissioning or disposal described in Subsection (2) shall include: (a) the date of the intended decommissioning or disposal; (b) a description of the project entity's coal-powered electrical generation facility intended for decommissioning or any project entity asset intended for disposal; and (c) the reasons for the decommissioning or disposal. (4) A project entity may not intentionally prevent the functionality of the project entity's existing coal-powered electrical generation facility. (5) A project entity shall: (a) maintain: (i) facilities that provide power to station service so as to ensure continued functionality; (ii) at least one operational coal-powered electrical generation unit connected to existing interconnection facilities; and (iii) existing interconnection and critical switchyard equipment in a manner that ensures the ability to reactivate any remaining coal-powered electrical generation units; and (b) make available an interconnection with the switchyard for a project entity's coal-powered electrical generation facility that does not require a new interconnection request. (6) Notwithstanding the requirements in Subsections (2) through (4), a project entity may take any action necessary to transition to a new electrical generation facility powered by natural gas, hydrogen, or a combination of natural gas and hydrogen, including any action that has been approved by a permitting authority, provided that such actions: (a) do not violate the requirements in Subsection (5); or (b) are specifically required by a permitting authority as an essential component of the transition, with no feasible alternative that would avoid violating Subsection (5). (7) A project entity shall provide the state the option to purchase for fair market value a project entity asset intended for decommissioning, with the option remaining open for at least two years, beginning on July 2, 2025.