reglab/statecodes huggingface dataset:
2023 Utah Code › Title 11 - Cities, Counties, and Local Taxing Units › Chapter 13 - Interlocal Cooperation Act › Part 3 - Project Entity Provisions › Section 311 - Credit for impact alleviation payments against in lieu of ad valorem property taxes -- Federal or state assistance.

11-13-311.
Credit for impact alleviation payments against in lieu of ad valorem property taxes -- Federal or state assistance.
(1) In consideration of the impact alleviation payments and means provided by the project entity or other public agency pursuant to the contracts and determination orders, the project entity or other public agency, as the case may be, shall be entitled to a credit against the fees paid in lieu of ad valorem property taxes as provided by Section 11-13-302, ad valorem property or other taxation by, or other payments in lieu of ad valorem property taxation or other form of tax equivalent payments required by any candidate which is a party to an impact alleviation contract or board order.
(2) Each candidate may make application to any federal or state governmental authority for any assistance that may be available from that authority to alleviate the impacts to the candidate. To the extent that the impact was attributable to the project or to the facilities providing additional project capacity, any assistance received from that authority shall be credited to the alleviation obligation with respect to the project or the facilities providing additional project capacity, as the case may be, in proportion to the percentage of impact attributable to the project or facilities providing additional project capacity, but in no event shall the candidate realize less revenues than would have been realized without receipt of any assistance.
(3) With respect to school districts the fee in lieu of ad valorem property tax for the state minimum school program required to be paid by the project entity or other public agency under Subsection 11-13-302(2)(b)(i) shall be treated as a separate fee and does not affect any credits for alleviation payments received by the school districts under Subsection 11-13-302(2)(b)(i), or Sections 11-13-305 and 11-13-306.
Amended by Chapter 378, 2010 General Session
2023 Utah Code › Title 11 - Cities, Counties, and Local Taxing Units › Chapter 13 - Interlocal Cooperation Act › Part 3 - Project Entity Provisions › Section 312 - Exemption from privilege tax.

11-13-312.
Exemption from privilege tax.
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.
Renumbered and Amended by Chapter 286, 2002 General Session
2023 Utah Code › Title 11 - Cities, Counties, and Local Taxing Units › Chapter 13 - Interlocal Cooperation Act › Part 3 - Project Entity Provisions › Section 313 - Arbitration of disputes.

11-13-313.
Arbitration of disputes.
Any impact alleviation contract may provide that disputes between the parties will be submitted to arbitration pursuant to Title 78B, Chapter 11, Utah Uniform Arbitration Act.
Amended by Chapter 3, 2008 General Session
2023 Utah Code › Title 11 - Cities, Counties, and Local Taxing Units › Chapter 13 - Interlocal Cooperation Act › Part 3 - Project Entity Provisions › Section 314 - Eminent domain authority of certain commercial project entities.

Effective 11/16/2021
11-13-314.
Eminent domain authority of certain commercial project entities.
(1)
(a) Subject to Subsections (2) and (3), a commercial project entity that existed as a project entity before January 1, 1980, may, with respect to a project or facilities providing additional project capacity in which the commercial project entity has an interest, acquire property within the state through eminent domain, subject to restrictions imposed by Title 78B, Chapter 6, Part 5, Eminent Domain, and general law for the protection of other communities.
(b) Subsection (1)(a) may not be construed to:
(i) give a project entity the authority to acquire water rights by eminent domain; or
(ii) diminish any other authority a project entity may claim to have under the law to acquire property by eminent domain.
(2) Each project entity that intends to acquire property by eminent domain under Subsection (1)(a) shall comply with the requirements of Section 78B-6-505.
(3) A commercial project entity that has not taken a final vote to approve the filing of an eminent domain action as described in Subsection 78B-6-504(2)(c) prior to November 10, 2021, may not exercise the authority described in Subsection (1).
Amended by Chapter 7, 2021 Special Session 2
2023 Utah Code › Title 11 - Cities, Counties, and Local Taxing Units › Chapter 13 - Interlocal Cooperation Act › Part 3 - Project Entity Provisions › Section 316 - Project entity oversight.

Effective 3/3/2023
11-13-316.
Project entity oversight.
(1) Notwithstanding any other provision of law, a project entity is a political subdivision that is subject to the authority of the legislative auditor general pursuant to Utah Constitution, Article VI, Section 33, and Section 36-12-15.
(2) A project entity shall comply with Title 63G, Chapter 6a, Utah Procurement Code, unless the governing board of the project entity adopts policies for procurement that enable the project entity to efficiently fulfill the project entity's responsibilities under the project entity's organization agreement.
(3) If a project entity does not adopt policies for procurement under Subsection (2), then for purposes of Title 63G, Chapter 6a, Utah Procurement Code:
(a) the project entity is a local government procurement unit, as defined in Section 63G-6a-103; and
(b) the governing board is a procurement official, as defined in Section 63G-6a-103.
(4) A project entity shall comply with Title 52, Chapter 4, Open and Public Meetings Act.
Amended by Chapter 21, 2023 General Session
2023 Utah Code › Title 11 - Cities, Counties, and Local Taxing Units › Chapter 13 - Interlocal Cooperation Act › Part 3 - Project Entity Provisions › Section 317 - Submitting to the Project Entity Oversight Committee.

Effective 5/4/2022
11-13-317.
Submitting to the Project Entity Oversight Committee.
Within a reasonable time of the information being available, a project entity shall submit to the Project Entity Oversight Committee, created in Section 63C-26-201, publicly available financial and operating information relating to the project entity, including:
(1) a copy of the project entity's audited financial statements for each fiscal year;
(2) a list of the project entity's financing sources, including:
(a) outstanding bond issuances; and
(b) future planned bond issuances; and
(3) a statement describing the project entity's net charges to its power purchasers for each fiscal year, including:
(a) a description of how those charges vary from the project entity's previous fiscal year charges; and
(b) a statement describing the project entity's annual power sales of the previous fiscal year broken down by entity, including the amount of power sold.
Enacted by Chapter 322, 2022 General Session
2023 Utah Code › Title 11 - Cities, Counties, and Local Taxing Units › Chapter 13 - Interlocal Cooperation Act › Part 3 - Project Entity Provisions › Section 318 - Notice of decommissioning or disposal of project entity assets.

Effective 5/3/2023
11-13-318.
Notice of decommissioning or disposal of project entity assets.
(1) As used in this section:
(a) "Disposal" means the sale, transfer, or other disposition of a project entity's assets.
(b)
(i) "Project entity asset" means a project entity's:
(A) land;
(B) buildings; or
(C) 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.
(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) 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.
Enacted by Chapter 195, 2023 General Session
2023 Utah Code › Title 11 - Cities, Counties, and Local Taxing Units › Chapter 13 - Interlocal Cooperation Act › Part 3 - Project Entity Provisions › Section 319 - Project entity continued operation study.

Effective 5/3/2023
11-13-319.
Project entity continued operation study.
(1) The Office of Energy Development shall conduct a study to:
(a) evaluate all environmental regulations and permits to be filed to continue operation of a project entity's existing coal-powered electrical generation facility;
(b) identify best available technology to implement additional environmental controls for continued operation of a project entity's existing coal-powered electrical generation facility;
(c) identify the transmission capacity of the project entity;
(d) coordinate with state and local economic development agencies to evaluate economic opportunities for continued use of a project entity's existing coal-powered electrical generation facility;
(e) analyze the financial assets and liabilities of a project entity;
(f) identify the best interests of the local economies, local tax base, and the state in relation to a project entity;
(g) evaluate the viability of the continued operation of a project entity's existing coal-powered electrical generation facility:
(i) under ownership of the state; or
(ii) in a public private partnership; and
(h) identify the steps necessary for the state to obtain first right of refusal for ownership of a project entity's existing coal-powered electrical generation facility.
(2) A project entity shall cooperate and provide timely assistance and information to the Office of Energy Development in the preparation of the study described in Subsection (1).
(3) The Office of Energy Development shall report to the Public Utilities, Energy, and Technology Interim Committee and the Legislative Management Committee on or before the Public Utilities, Energy, and Technology Interim Committee's September 2023 interim committee meeting.
(4) The report described in Subsection (3) shall include:
(a) the results of the study described in Subsection (1);
(b) recommendations for continued operation of a project entity's existing coal-powered electrical generation facility;
(c) environmental controls that need to be implemented for the continued operation of a project entity's existing coal-powered electrical generation facility;
(d) recommendations to increase local and state tax revenue through the continued operation of a project entity's existing coal-powered electrical generation facility; and
(e) recommendations for legislation to be introduced in the 2024 General Session to enable the continued operation of a project entity's existing coal-powered electrical generation facility.
Enacted by Chapter 195, 2023 General Session
2023 Utah Code › Title 11 - Cities, Counties, and Local Taxing Units › Chapter 13 - Interlocal Cooperation Act › Part 4 - Governance › Section 401 - Application.

Effective 5/10/2016
11-13-401.
Application.
(1) Except as provided in Subsection (2), and notwithstanding any other provision of law, this part applies to a governing authority created under this chapter.
(2) This part does not apply to:
(a) a taxed interlocal entity, as defined in Section 11-13-602; or
(b) a project entity.
Amended by Chapter 382, 2016 General Session
2023 Utah Code › Title 11 - Cities, Counties, and Local Taxing Units › Chapter 13 - Interlocal Cooperation Act › Part 4 - Governance › Section 402 - Governance -- Powers of governing authority.

Effective 5/12/2015
11-13-402.
Governance -- Powers of governing authority.
(1) If an interlocal agreement does not establish an interlocal entity to conduct the joint or cooperative undertaking, the joint or cooperative undertaking shall be administered by a joint administrator established in accordance with the interlocal agreement and Section 11-13-207.
(2) If an interlocal entity has been established to conduct the joint or cooperative action, the interlocal entity shall be governed by a governing board as established in the interlocal agreement.
(3) A governing board:
(a) shall manage and direct the business and affairs of the interlocal entity; and
(b) has and may exercise a power or perform a function as provided in the interlocal agreement and this chapter that is necessary to accomplish the interlocal entity's purpose unless otherwise specified by this chapter or the interlocal agreement, including the following:
(i) delegate to an interlocal entity employee or officer the authority to exercise a power or to perform a function of the interlocal entity;
(ii) control or direct litigation to which the interlocal entity is a party or in which it is otherwise involved;
(iii) adopt bylaws for the orderly functioning of the governing board;
(iv) adopt and enforce rules and regulations for the orderly operation of the interlocal entity or for carrying out the interlocal entity's purposes; and
(v) establish and impose fees for services provided by the interlocal entity.
(4) Each member of a governing board has and owes a fiduciary duty to the interlocal entity at large.
(5)
(a) Unless otherwise provided in the interlocal agreement, a governing board:
(i) shall elect from its board members a chair; and
(ii) subject to Subsection (5)(b), may elect other officers as the board considers appropriate.
(b)
(i) One person may not hold the office of chair and treasurer, treasurer and clerk, or clerk and chair.
(ii) Unless otherwise provided in the interlocal agreement:
(A) an officer serves at the pleasure of the governing board; and
(B) the governing board may designate a set term for each office.
Enacted by Chapter 265, 2015 General Session
2023 Utah Code › Title 11 - Cities, Counties, and Local Taxing Units › Chapter 13 - Interlocal Cooperation Act › Part 4 - Governance › Section 403 - Annual compensation -- Per diem compensation -- Participation in group insurance plan -- Reimbursement of expenses.

Effective 5/12/2015
11-13-403.
Annual compensation -- Per diem compensation -- Participation in group insurance plan -- Reimbursement of expenses.
(1)
(a) A member of a governing authority may receive compensation for service on the governing authority, as determined by the governing authority.
(b) The governing authority determining the amount of compensation under this Subsection (1) shall:
(i) establish the compensation amount as part of the interlocal entity's or joint or cooperative undertaking's annual budget adoption;
(ii) specifically identify the annual compensation of each governing authority member in the tentative budget; and
(iii) approve the annual compensation at the public meeting at which the budget is adopted.
(c)
(i) If authorized by the interlocal agreement and as determined by the governing authority, a member of the governing authority may participate in a group insurance plan provided to employees of the interlocal entity on the same basis as employees of the interlocal entity.
(ii) The amount that the interlocal entity pays to provide a governing authority member with coverage under a group insurance plan shall be included as part of the member's compensation for purposes of Subsection (1)(b).
(d) The amount that an interlocal entity pays for employer contributions for Medicare and Social Security, if a member of the governing authority is treated as an employee for federal tax purposes, does not constitute compensation under Subsection (1)(a) or (b).
(e) A governing authority member who is appointed by a public agency may not receive compensation for governing authority service unless the public agency annually approves the governing authority member's receipt of the compensation after an analysis of the duties and responsibilities of service on the governing authority.
(2) In addition to the compensation provided under Subsection (1), the governing authority may elect to allow a member to receive per diem and travel expenses for up to 12 meetings or activities per year in accordance with:
(a) Section 63A-3-106;
(b) Section 63A-3-107; or
(c) a rule adopted by the Division of Finance pursuant to Sections 63A-3-106 and 63A-3-107.
Enacted by Chapter 265, 2015 General Session
2023 Utah Code › Title 11 - Cities, Counties, and Local Taxing Units › Chapter 13 - Interlocal Cooperation Act › Part 4 - Governance › Section 404 - Quorum of the governing authority -- Meetings of the governing authority.

Effective 5/12/2015
11-13-404.
Quorum of the governing authority -- Meetings of the governing authority.
(1)
(a)
(i) Except as provided in Subsection (1)(b) or in the interlocal agreement creating the interlocal entity or joint or cooperative undertaking, a majority of the governing authority constitutes a quorum for the transaction of governing authority business, and action by a majority of a quorum constitutes action of the governing authority.
(ii) An otherwise valid action of the governing authority is not made invalid because of the method chosen by the governing authority to take or memorialize the action.
(b) Except as limited or required by the interlocal agreement creating the interlocal entity or joint or cooperative undertaking, a governing authority may adopt bylaws or other rules that require more than a majority to constitute a quorum or that require action by more than a majority of a quorum to constitute action by the governing authority.
(2) The governing authority shall hold such regular and special meetings as the governing authority determines at a location that the governing authority determines.
(3)
(a) Each meeting of the governing authority shall comply with Title 52, Chapter 4, Open and Public Meetings Act, regardless of whether an interlocal entity or joint or cooperative undertaking is supported in whole or part by tax revenue.
(b) Subject to Title 52, Chapter 4, Open and Public Meetings Act, a governing authority shall:
(i) adopt rules of order and procedure to govern a public meeting of the governing authority;
(ii) conduct a public meeting in accordance with the rules of order and procedure described in Subsection (3)(b)(i); and
(iii) make the rules of order and procedure described in Subsection (3)(b)(i) available to the public:
(A) at each meeting of the governing authority; and
(B) on the interlocal entity or joint or cooperative undertaking's public website, if available.
Enacted by Chapter 265, 2015 General Session
2023 Utah Code › Title 11 - Cities, Counties, and Local Taxing Units › Chapter 13 - Interlocal Cooperation Act › Part 5 - Fiscal Procedures for Interlocal Entities › Section 502 - Application -- Conflicts with federal law -- Other applicable law.

Effective 5/10/2016
11-13-502.
Application -- Conflicts with federal law -- Other applicable law.
(1) This part does not apply to a taxed interlocal entity as defined in Section 11-13-602.
(2) Except as provided in Subsection (1), and notwithstanding any other provision of law, this part governs an interlocal entity's fiscal procedures but only to the extent that the provision does not conflict with or cause an interlocal entity to be noncompliant with federal law.
(3) An interlocal entity is subject to Title 51, Chapter 7, State Money Management Act.
Amended by Chapter 382, 2016 General Session
2023 Utah Code › Title 11 - Cities, Counties, and Local Taxing Units › Chapter 13 - Interlocal Cooperation Act › Part 5 - Fiscal Procedures for Interlocal Entities › Section 503 - Fiscal year.

Effective 5/12/2015
11-13-503.
Fiscal year.
The fiscal year of an interlocal entity shall be, as determined by the governing board:
(1) the calendar year; or
(2) the period from July 1 to the following June 30.
Enacted by Chapter 265, 2015 General Session
2023 Utah Code › Title 11 - Cities, Counties, and Local Taxing Units › Chapter 13 - Interlocal Cooperation Act › Part 5 - Fiscal Procedures for Interlocal Entities › Section 504 - Uniform accounting system.

Effective 5/12/2015
11-13-504.
Uniform accounting system.
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.
Enacted by Chapter 265, 2015 General Session
2023 Utah Code › Title 11 - Cities, Counties, and Local Taxing Units › Chapter 13 - Interlocal Cooperation Act › Part 5 - Fiscal Procedures for Interlocal Entities › Section 505 - Funds and account groups maintained.

Effective 5/12/2015
11-13-505.
Funds and account groups maintained.
An interlocal entity shall establish and maintain, according to its own accounting needs, some or all of the funds and account groups in its system of accounts, as required by generally accepted accounting principles.
Enacted by Chapter 265, 2015 General Session
2023 Utah Code › Title 11 - Cities, Counties, and Local Taxing Units › Chapter 13 - Interlocal Cooperation Act › Part 5 - Fiscal Procedures for Interlocal Entities › Section 506 - Budget required for certain funds -- Capital projects fund.

Effective 5/12/2015
11-13-506.
Budget required for certain funds -- Capital projects fund.
(1) The budget officer shall prepare for each budget year a budget, subject to Section 11-13-507, for each of the following funds, to the extent applicable:
(a) the general fund;
(b) each special revenue fund, as that term is used in generally accepted accounting principles;
(c) each debt service fund, as that term is used in generally accepted accounting principles;
(d) each capital projects fund, as that term is used in generally accepted accounting principles;
(e) each proprietary fund in accordance with Section 11-13-524; and
(f) if the interlocal entity has a local fund, as defined in Section 53-2a-602, the local fund.
(2)
(a) A major capital improvement financed by general obligation bonds, capital grants, or interfund transfers shall use a capital projects fund budget unless the improvement financed is to be used for proprietary type activities.
(b) The interlocal entity shall prepare a separate budget for the term of a capital improvement described in Subsection (2)(a) as well as the annual budget required under Subsection (1).
Enacted by Chapter 265, 2015 General Session
2023 Utah Code › Title 11 - Cities, Counties, and Local Taxing Units › Chapter 13 - Interlocal Cooperation Act › Part 5 - Fiscal Procedures for Interlocal Entities › Section 507 - Total of revenues to equal expenditures.

Effective 5/12/2015
11-13-507.
Total of revenues to equal expenditures.
(1) The budget under Section 11-13-506 shall provide a financial plan for the budget year.
(2) Each budget shall specify in tabular form:
(a) estimates of all anticipated revenues; and
(b) all appropriations for expenditures.
(3) The total of the anticipated revenues shall equal the total of appropriated expenditures.
Enacted by Chapter 265, 2015 General Session
2023 Utah Code › Title 11 - Cities, Counties, and Local Taxing Units › Chapter 13 - Interlocal Cooperation Act › Part 5 - Fiscal Procedures for Interlocal Entities › Section 508 - Tentative budget to be prepared -- Review by governing body.

Effective 5/12/2015
11-13-508.
Tentative budget to be prepared -- Review by governing body.
(1) On or before the first regularly scheduled meeting of the governing board in November for a calendar year entity and May for a fiscal year entity, the budget officer of an interlocal entity shall prepare for the ensuing year and file with the governing board a tentative budget for each fund for which a budget is required.
(2)
(a) Each tentative budget under Subsection (1) shall provide in tabular form:
(i) actual revenues and expenditures for the last completed fiscal year;
(ii) estimated total revenues and expenditures for the current fiscal year; and
(iii) the budget officer's estimates of revenues and expenditures for the budget year.
(b) The budget officer shall estimate:
(i) the amount of revenue available to serve the needs of each fund;
(ii) the portion to be derived from all sources other than general property taxes; and
(iii) the portion that shall be derived from general property taxes.
(3) The tentative budget, when filed by the budget officer with the governing board, shall contain the estimates of expenditures together with specific work programs and any other supporting data required by this part or requested by the governing board.
(4)
(a) Subject to Subsection (4)(b), the governing board:
(i) shall review, consider, and adopt the tentative budget in any regular meeting or special meeting called for that purpose; and
(ii) may amend or revise the tentative budget in any manner that the board considers advisable prior to the public hearing under Section 11-13-509.
(b) The governing board may not reduce below the legal minimum requirement an appropriation required for debt retirement and interest or reduction of any existing deficits under Section 11-13-513, or otherwise required by law.
(5) If a new interlocal entity is created, the governing board shall:
(a) prepare a budget covering the period from the date of incorporation to the end of the fiscal year;
(b) substantially comply with all other provisions of this part with respect to notices and hearings; and
(c) pass the budget as soon after incorporation as feasible.
Enacted by Chapter 265, 2015 General Session
2023 Utah Code › Title 11 - Cities, Counties, and Local Taxing Units › Chapter 13 - Interlocal Cooperation Act › Part 5 - Fiscal Procedures for Interlocal Entities › Section 509 - Hearing to consider adoption -- Notice.

Effective 5/3/2023
11-13-509.
Hearing to consider adoption -- Notice.
(1) At the meeting at which the tentative budget is adopted, the governing board shall:
(a) establish the time and place of a public hearing to consider its adoption; and
(b) except as provided in Subsection (2), order that notice of the hearing be published, for at least seven days before the day of the hearing, for the interlocal entity's service area, as a class A notice under Section 63G-30-102.
(2) If the budget hearing is held in conjunction with a tax increase hearing, the notice required in Subsection (1)(b):
(a) may be combined with the notice required under Section 59-2-919; and
(b) shall be published in accordance with the advertisement provisions of Section 59-2-919.
(3) Proof that notice was given in accordance with Subsection (1)(b), or (2) is prima facie evidence that notice was properly given.
(4) If a notice required under Subsection (1)(b), or (2) is not challenged within 30 days after the day on which the hearing is held, the notice is adequate and proper.
Amended by Chapter 435, 2023 General Session
2023 Utah Code › Title 11 - Cities, Counties, and Local Taxing Units › Chapter 13 - Interlocal Cooperation Act › Part 5 - Fiscal Procedures for Interlocal Entities › Section 510 - Public hearing on tentatively adopted budget.

Effective 5/12/2015
11-13-510.
Public hearing on tentatively adopted budget.
At the time and place advertised, or at any time or any place to which the public hearing may be adjourned, the governing board shall:
(1) hold a public hearing on the budgets tentatively adopted; and
(2) give interested persons in attendance an opportunity to be heard on the estimates of revenues and expenditures or any item in the tentative budget of any fund.
Enacted by Chapter 265, 2015 General Session
2023 Utah Code › Title 11 - Cities, Counties, and Local Taxing Units › Chapter 13 - Interlocal Cooperation Act › Part 5 - Fiscal Procedures for Interlocal Entities › Section 511 - Continuing authority of governing body.

Effective 5/12/2015
11-13-511.
Continuing authority of governing body.
After the conclusion of the public hearing held in accordance with Section 11-13-510, the governing board:
(1) may:
(a) continue to review the tentative budget;
(b) insert any new item; or
(c) increase or decrease items of expenditure in the tentative budget; and
(2) shall adopt a final budget.
Enacted by Chapter 265, 2015 General Session
2023 Utah Code › Title 11 - Cities, Counties, and Local Taxing Units › Chapter 13 - Interlocal Cooperation Act › Part 5 - Fiscal Procedures for Interlocal Entities › Section 513 - Appropriations not to exceed estimated expendable revenue -- Appropriations for existing deficits.

Effective 5/10/2016
11-13-513.
Appropriations not to exceed estimated expendable revenue -- Appropriations for existing deficits.
(1) The governing board of an interlocal entity may not make an appropriation in the final budget of a fund in excess of the estimated expendable revenue for the budget year of the fund.
(2) If there is a deficit fund balance in a fund at the close of the last completed fiscal year, the governing body of an interlocal entity shall include an item of appropriation for the deficit in the current budget of the fund equal to:
(a) at least 5% of the total revenue of the fund in the last completed fiscal year; or
(b) if the deficit is equal to less than 5% of the total revenue of the fund in the last completed fiscal year, the entire amount of the deficit.
Amended by Chapter 353, 2016 General Session
2023 Utah Code › Title 11 - Cities, Counties, and Local Taxing Units › Chapter 13 - Interlocal Cooperation Act › Part 5 - Fiscal Procedures for Interlocal Entities › Section 514 - Adoption of final budget -- Certification and filing.

Effective 5/12/2015
11-13-514.
Adoption of final budget -- Certification and filing.
(1) Except as provided in Sections 59-2-919 through 59-2-923, the governing board of an interlocal entity shall by resolution adopt prior to the beginning of the fiscal year a budget for the ensuing fiscal year for each fund for which a budget is required under this part.
(2) The interlocal entity's budget officer shall file within 30 days after adoption the final budget with the members and the state auditor.
Enacted by Chapter 265, 2015 General Session
2023 Utah Code › Title 11 - Cities, Counties, and Local Taxing Units › Chapter 13 - Interlocal Cooperation Act › Part 5 - Fiscal Procedures for Interlocal Entities › Section 515 - Budgets in effect for budget year.

Effective 5/12/2015
11-13-515.
Budgets in effect for budget year.
(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.
Enacted by Chapter 265, 2015 General Session
2023 Utah Code › Title 11 - Cities, Counties, and Local Taxing Units › Chapter 13 - Interlocal Cooperation Act › Part 5 - Fiscal Procedures for Interlocal Entities › Section 516 - Purchasing procedures.

Effective 5/12/2015
11-13-516.
Purchasing procedures.
An interlocal entity shall make an expenditure or incur an obligation according to the purchasing procedures established by an interlocal entity by resolution and only by order or approval of a person duly authorized.
Enacted by Chapter 265, 2015 General Session
2023 Utah Code › Title 11 - Cities, Counties, and Local Taxing Units › Chapter 13 - Interlocal Cooperation Act › Part 5 - Fiscal Procedures for Interlocal Entities › Section 517 - Expenditures or encumbrances in excess of appropriations prohibited.

Effective 5/12/2015
11-13-517.
Expenditures or encumbrances in excess of appropriations prohibited.
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.
Enacted by Chapter 265, 2015 General Session
2023 Utah Code › Title 11 - Cities, Counties, and Local Taxing Units › Chapter 13 - Interlocal Cooperation Act › Part 5 - Fiscal Procedures for Interlocal Entities › Section 518 - Transfer of appropriation balance between accounts in same fund.

Effective 5/12/2015
11-13-518.
Transfer of appropriation balance between accounts in same fund.
(1) The governing board of an interlocal entity shall establish policies for, subject to Subsection (2), the transfer of any unencumbered or unexpended appropriation balance or portion of the balance from one account in a fund to another account within the same fund.
(2) The governing board may not reduce below the minimums required an appropriation for debt retirement and interest, reduction of deficit, or other appropriation required by law or covenant.
Enacted by Chapter 265, 2015 General Session
2023 Utah Code › Title 11 - Cities, Counties, and Local Taxing Units › Chapter 13 - Interlocal Cooperation Act › Part 5 - Fiscal Procedures for Interlocal Entities › Section 519 - Review of individual governmental fund budgets -- Hearing.

Effective 5/12/2015
11-13-519.
Review of individual governmental fund budgets -- Hearing.
(1) The governing board of an interlocal entity may, at any time during the budget year, review an individual budget of the governmental fund for the purpose of determining if the total of an individual budget should be increased.
(2) If the governing board decides that the budget total of one or more governmental funds described in Subsection (1) should be increased, it shall hold a public hearing on the increase in accordance with the procedures established in Sections 11-13-509 and 11-13-510.
Enacted by Chapter 265, 2015 General Session
2023 Utah Code › Title 11 - Cities, Counties, and Local Taxing Units › Chapter 13 - Interlocal Cooperation Act › Part 5 - Fiscal Procedures for Interlocal Entities › Section 520 - Amendment and increase of individual fund budgets.

Effective 5/12/2015
11-13-520.
Amendment and increase of individual fund budgets.
(1) After holding the public hearing required under Section 11-13-519, the governing board may, by resolution, amend the budgets of the funds proposed to be increased, so as to make all or part of the increases, both estimated revenues and appropriations, which were the proper subject of consideration at the hearing.
(2) The governing board may not adopt an amendment to the current year budgets of any of the funds established in Section 11-13-506 after the last day of the fiscal year.
Enacted by Chapter 265, 2015 General Session
2023 Utah Code › Title 11 - Cities, Counties, and Local Taxing Units › Chapter 13 - Interlocal Cooperation Act › Part 5 - Fiscal Procedures for Interlocal Entities › Section 521 - Emergency expenditures.

Effective 5/12/2015
11-13-521.
Emergency expenditures.
The governing board of an interlocal entity may, by resolution, amend a budget and authorize an expenditure of money that results in a deficit in the interlocal entity general fund balance if:
(1) the board determines that:
(a) an emergency exists; and
(b) the expenditure is reasonably necessary to meet the emergency; and
(2) the expenditure is used to meet the emergency.
Enacted by Chapter 265, 2015 General Session
2023 Utah Code › Title 11 - Cities, Counties, and Local Taxing Units › Chapter 13 - Interlocal Cooperation Act › Part 5 - Fiscal Procedures for Interlocal Entities › Section 522 - Lapse of appropriations -- Exceptions.

Effective 5/12/2015
11-13-522.
Lapse of appropriations -- Exceptions.
All unexpended or unencumbered appropriations, except capital projects fund appropriations, lapse at the end of the budget year to the respective fund balance.
Enacted by Chapter 265, 2015 General Session
2023 Utah Code › Title 11 - Cities, Counties, and Local Taxing Units › Chapter 13 - Interlocal Cooperation Act › Part 5 - Fiscal Procedures for Interlocal Entities › Section 525 - Increase in appropriations for operating and capital budget fund -- Notice.

Effective 5/12/2015
11-13-525.
Increase in appropriations for operating and capital budget fund -- Notice.
(1) The total budget appropriation of a fund described in Section 11-13-524 may be increased by resolution of the governing board at a regular meeting, or special meeting called for that purpose, if written notice of the time, place, and purpose of the meeting has been mailed or delivered to all members of the governing board at least five days before the day of the meeting.
(2) The notice may be waived in writing or verbally during attendance at the meeting by a member of the governing board.
Enacted by Chapter 265, 2015 General Session
2023 Utah Code › Title 11 - Cities, Counties, and Local Taxing Units › Chapter 13 - Interlocal Cooperation Act › Part 5 - Fiscal Procedures for Interlocal Entities › Section 526 - Deposit of interlocal entity funds -- Commingling with personal funds prohibited -- Suspension from office.

Effective 5/12/2015
11-13-526.
Deposit of interlocal entity funds -- Commingling with personal funds prohibited -- Suspension from office.
(1) The treasurer of an interlocal entity shall promptly deposit all interlocal entity funds in the appropriate bank accounts of the interlocal entity.
(2) It is unlawful for a person to commingle interlocal entity funds with the person's own money.
(3) If an interlocal entity has reason to believe that an officer or employee has misused public funds, the interlocal entity shall place the employee or officer on administrative leave with or without pay, pending completion of any investigation.
Enacted by Chapter 265, 2015 General Session
2023 Utah Code › Title 11 - Cities, Counties, and Local Taxing Units › Chapter 13 - Interlocal Cooperation Act › Part 5 - Fiscal Procedures for Interlocal Entities › Section 527 - Quarterly financial reports required.

Effective 5/12/2015
11-13-527.
Quarterly financial reports required.
The interlocal entity clerk or other delegated person shall prepare and present to the governing board a detailed quarterly financial report showing the financial position and operations of the interlocal entity for that quarter and the year-to-date status.
Enacted by Chapter 265, 2015 General Session
2023 Utah Code › Title 11 - Cities, Counties, and Local Taxing Units › Chapter 13 - Interlocal Cooperation Act › Part 5 - Fiscal Procedures for Interlocal Entities › Section 528 - Annual financial reports -- Audit reports.

Effective 5/12/2015
11-13-528.
Annual financial reports -- Audit reports.
(1) Within 180 days after the close of each fiscal year, the interlocal entity shall prepare an annual financial report in conformity with generally accepted accounting principles as prescribed in the Uniform Accounting Manual of the Utah State Auditor.
(2) The requirement under Subsection (1) may be satisfied by presentation of the audit report furnished by the auditor.
(3) The interlocal entity shall:
(a) file copies of the annual financial report or the audit report furnished by the auditor with the state auditor; and
(b) maintain the report as a public document in the interlocal entity office.
Enacted by Chapter 265, 2015 General Session
2023 Utah Code › Title 11 - Cities, Counties, and Local Taxing Units › Chapter 13 - Interlocal Cooperation Act › Part 5 - Fiscal Procedures for Interlocal Entities › Section 529 - Audits required.

Effective 5/12/2015
11-13-529.
Audits required.
(1) An interlocal entity shall facilitate an audit of the interlocal entity in accordance with Title 51, Chapter 2a, Accounting Reports from Political Subdivisions, Interlocal Organizations, and Other Local Entities Act.
(2) The governing board shall appoint an auditor for the purpose of complying with the requirements of this section and with Title 51, Chapter 2a, Accounting Reports from Political Subdivisions, Interlocal Organizations, and Other Local Entities Act.
Enacted by Chapter 265, 2015 General Session
2023 Utah Code › Title 11 - Cities, Counties, and Local Taxing Units › Chapter 13 - Interlocal Cooperation Act › Part 5 - Fiscal Procedures for Interlocal Entities › Section 530 - Interlocal entity may expand uniform procedures -- Limitation.

Effective 5/12/2015
11-13-530.
Interlocal entity may expand uniform procedures -- Limitation.
(1) Subject to Subsection (2), an interlocal entity may expand a uniform accounting, budgeting, or reporting procedure required by generally accepted accounting principles, to better serve the needs of the interlocal entity.
(2) An interlocal entity may not deviate from or alter the basic prescribed classification systems for the identity of funds and accounts required by generally accepted accounting principles.
Enacted by Chapter 265, 2015 General Session
2023 Utah Code › Title 11 - Cities, Counties, and Local Taxing Units › Chapter 13 - Interlocal Cooperation Act › Part 5 - Fiscal Procedures for Interlocal Entities › Section 532 - Residential fee credit.

Effective 5/12/2015
11-13-532.
Residential fee credit.
(1) An interlocal entity may create a fee structure under this chapter that permits:
(a) a home owner or residential tenant to file for a fee credit for a fee charged by the interlocal entity, if the credit is based on:
(i) the home owner's annual income; or
(ii) the residential tenant's annual income; or
(b) an owner of federally subsidized housing to file for a credit for a fee charged by the interlocal entity.
(2) If an interlocal entity permits a person to file for a fee credit under Subsection (1)(a), the interlocal entity shall make the credit available to:
(a) a home owner; and
(b) a residential tenant.
Enacted by Chapter 265, 2015 General Session
2023 Utah Code › Title 11 - Cities, Counties, and Local Taxing Units › Chapter 13 - Interlocal Cooperation Act › Part 6 - Taxed Interlocal Entities › Section 601 - Title.

Effective 5/10/2016
11-13-601.
Title.
This part is known as "Taxed Interlocal Entities."
Enacted by Chapter 382, 2016 General Session
2023 Utah Code › Title 11 - Cities, Counties, and Local Taxing Units › Chapter 13 - Interlocal Cooperation Act › Part 6 - Taxed Interlocal Entities › Section 605 - Notice of limitation on liabilities of segments.

Effective 5/10/2016
11-13-605.
Notice of limitation on liabilities of segments.
(1)
(a) A notice of limitation on liabilities of a segment described in Subsection 11-13-604(2)(e) shall:
(i) state:
(A) the name of the segment's associated entity;
(B) the associated entity's indexed office;
(C) the associated entity's principal county; and
(D) that the liabilities of each segment established by the associated entity, regardless of when the segment is created, are limited in accordance with the provisions of this part; and
(ii) be acknowledged by a director or an officer of the associated entity.
(b) A notice of limitation on liabilities of a segment is not required to refer to a particular segment.
(2)
(a) The requirements described in Section 57-3-105 do not apply to a notice of limitation on liabilities of a segment.
(b) A county recorder shall record a notice of limitation on liabilities of a segment that:
(i) is submitted to the county recorder for recording; and
(ii) satisfies the requirements described in Subsection (1)(a).
(3) A recorded notice of limitation on liabilities of a segment does not create any interest in or otherwise encumber the property described in the notice.
(4)Title 38, Chapter 9, Wrongful Lien Act, and Title 38, Chapter 9a, Wrongful Lien Injunctions, do not apply to a notice of limitation on liabilities of a segment.
(5) A notice of limitation on liabilities of a segment that is recorded in accordance with this part in the principal county of the segment's associated entity constitutes notice for all purposes of the limitation on liabilities of the segment, regardless of whether the segment is established at the time the notice is recorded.
Enacted by Chapter 382, 2016 General Session
2023 Utah Code › Title 11 - Cities, Counties, and Local Taxing Units › Chapter 13 - Interlocal Cooperation Act › Part 6 - Taxed Interlocal Entities › Section 606 - Members of a segment.

Effective 5/10/2016
11-13-606.
Members of a segment.
(1) Except as otherwise provided by a segment's organizing resolution in accordance with Subsection (2), a segment's associated entity is the sole member of the segment.
(2) A segment's organizing resolution may provide that a segment's membership includes a public agency other than the segment's associated entity only if the organizing resolution provides:
(a) the relative rights, powers, and duties of the segment's members;
(b) whether the members exercise the members' rights and powers and discharge the members' duties in one or more classes or groups;
(c) the method by which a member's membership in the segment is terminated;
(d) the effect of a member's termination; and
(e) the effect of the termination of the last member's membership in the segment, including the effect on the existence of the segment.
Enacted by Chapter 382, 2016 General Session
2023 Utah Code › Title 11 - Cities, Counties, and Local Taxing Units › Chapter 13 - Interlocal Cooperation Act › Part 6 - Taxed Interlocal Entities › Section 608 - Termination of associated entity or segment.

Effective 5/10/2016
11-13-608.
Termination of associated entity or segment.
(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.
Enacted by Chapter 382, 2016 General Session