17C-1-1003.  Interlocal agreement — Notice requirements — Effective date.

(1)  An agency that enters into an interlocal agreement under Section 17C-1-1002 shall:

Terms Used In Utah Code 17C-1-1003

  • Eligible taxing entity: means a taxing entity that:
(a) is a municipality, a county, or a school district; and
(b) contains an agency partially or completely within the taxing entity's geographic boundaries. See Utah Code 17C-1-1001
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Project area: means the geographic area described in a project area plan within which the project area development described in the project area plan takes place or is proposed to take place. See Utah Code 17C-1-102
  • Property: includes both real and personal property. See Utah Code 68-3-12.5
  • Property tax: includes a privilege tax imposed under Title 59, Chapter 4, Privilege Tax. See Utah Code 17C-1-102
  • Taxing entity: means a public entity that:
    (a) levies a tax on property located within a project area; or
    (b) imposes a sales and use tax under Title 59, Chapter 12, Sales and Use Tax Act. See Utah Code 17C-1-102
    (a)  adopt the interlocal agreement at an open and public meeting; and

    (b)  provide a notice, in accordance with Subsections (2) and (3), titled “Authorization to Levy a Property Tax.”
  • (2)  Upon the execution of an interlocal agreement, the agency shall provide, subject to Subsection (3), notice of the execution by publishing the notice for the agency’s jurisdiction, as a class A notice under Section 63G-30-102, for at least 14 days.

    (3)  A notice described in Subsection (2) shall include:

    (a)  a summary of the interlocal agreement; and

    (b)  a statement that the interlocal agreement:

    (i)  is available for public inspection and the place and the hours for inspection; and

    (ii)  authorizes the agency to:

    (A)  receive all or a portion of a taxing entity‘s project area incremental revenue; and

    (B)  levy a property tax on taxable property within the agency’s boundaries.

    (4)  An interlocal agreement described in Section 17C-1-1002 is effective the day on which the notice is published or posted in accordance with Subsections (2) and (3).

    (5)  An eligible taxing entity that enters into an interlocal agreement under Section 17C-1-1002 shall make a copy of the interlocal agreement available to the public for inspecting and copying at the eligible taxing entity’s office during normal business hours.

    Amended by Chapter 435, 2023 General Session