20A-7-613.  Property tax referendum petition.

(1)  As used in this section, “certified tax rate” means the same as that term is defined in Section 59-2-924.

Terms Used In Utah Code 20A-7-613

  • Ballot: means the storage medium, including a paper, mechanical, or electronic storage medium, that records an individual voter's vote. See Utah Code 20A-1-102
  • Certified: means that the county clerk has acknowledged a signature as being the signature of a registered voter. See Utah Code 20A-7-101
  • Election: means a regular general election, a municipal general election, a statewide special election, a local special election, a regular primary election, a municipal primary election, and a special district election. See Utah Code 20A-1-102
  • Election officer: means :
(a) the lieutenant governor, for all statewide ballots and elections;
(b) the county clerk for:
(i) a county ballot and election; and
(ii) a ballot and election as a provider election officer as provided in Section 20A-5-400. See Utah Code 20A-1-102
  • Electronic referendum process: means :
    (a) as it relates to a statewide referendum, the process, described in Sections 20A-7-313 and 20A-21-201, for gathering signatures; or
    (b) as it relates to a local referendum, the process, described in Sections 20A-7-614 and 20A-21-201, for gathering signatures. See Utah Code 20A-7-101
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • Local attorney: means the county attorney, city attorney, or town attorney in whose jurisdiction a local initiative or referendum petition is circulated. See Utah Code 20A-7-101
  • Local clerk: means the county clerk, city recorder, or town clerk in whose jurisdiction a local initiative or referendum petition is circulated. See Utah Code 20A-7-101
  • Manual referendum process: means the process for gathering signatures for a referendum using paper signature packets that a signer physically signs. See Utah Code 20A-7-101
  • Municipal general election: means the election held in municipalities and, as applicable, special districts on the first Tuesday after the first Monday in November of each odd-numbered year for the purposes established in Section 20A-1-202. See Utah Code 20A-1-102
  • Property: includes both real and personal property. See Utah Code 68-3-12.5
  • qualified: means to take the oath of office and begin performing the duties of the position for which the individual was elected. See Utah Code 20A-1-102
  • Referendum: means a process by which a law passed by the Legislature or by a local legislative body is submitted or referred to the voters for their approval or rejection. See Utah Code 20A-7-101
  • Referendum packet: means a copy of the referendum petition, a copy of the law being submitted or referred to the voters for their approval or rejection, and the signature sheets, all of which have been bound together as a unit. See Utah Code 20A-7-101
  • Referendum petition: means :
    (a) as it relates to a statewide referendum, using the manual referendum process, the form described in Subsection 20A-7-303(2)(a), petitioning for submission of a law passed by the Legislature to legal voters for their approval or rejection;
    (b) as it relates to a statewide referendum, using the electronic referendum process, the form described in Subsection 20A-7-313(2), petitioning for submission of a law passed by the Legislature to legal voters for their approval or rejection;
    (c) as it relates to a local referendum, using the manual referendum process, the form described in Subsection 20A-7-603(2)(a), petitioning for submission of a local law to legal voters for their approval or rejection; or
    (d) as it relates to a local referendum, using the electronic referendum process, the form described in Subsection 20A-7-614(2), petitioning for submission of a local law to legal voters for their approval or rejection. See Utah Code 20A-7-101
  • Special election: means an election held as authorized by Section 20A-1-203. See Utah Code 20A-1-102
  • Sponsors: means the legal voters who support the initiative or referendum and who sign the initiative application or referendum application. See Utah Code 20A-7-101
  • Verified: means acknowledged by the person circulating the petition as required in Section 20A-7-105. See Utah Code 20A-7-101
  • (2)  Except as provided in this section, the requirements of this part apply to a referendum petition challenging a taxing entity’s legislative body’s vote to impose a tax rate that exceeds the certified tax rate.

    (3)  Notwithstanding Subsection 20A-7-105(5)(a)(iv), the sponsors or an agent of the sponsors shall deliver a signed and verified referendum packet to the county clerk of the county in which the packet was circulated before 5 p.m. no later than the earlier of:

    (a)  30 days after the day on which the first individual signs the packet; or

    (b)  40 days after the day on which the local clerk complies with Subsection 20A-7-604(3).

    (4)  Notwithstanding Subsections 20A-7-105(6)(a) and (9), the county clerk shall take the actions required in Subsections 20A-7-105(6)(a) and (9) within 10 working days after the day on which the county clerk receives the signed and verified referendum packet as described in Subsection (3).

    (5)  The local clerk shall take the actions required by Section 20A-7-607 within two working days after:

    (a)  in relation to the manual referendum process, the day on which the local clerk receives the referendum packets from the county clerk; or

    (b)  in relation to the electronic referendum process, the deadline described in Subsection 20A-7-616(2).

    (6)  Notwithstanding Subsection 20A-7-608(2), the local attorney shall prepare the ballot title within two working days after the day on which the referendum petition is declared sufficient for submission to a vote of the people.

    (7)  Notwithstanding Subsection 20A-7-609(2)(c), a referendum that qualifies for the ballot under this section shall appear on the ballot for the earlier of the next regular general election or the next municipal general election unless a special election is called.

    (8)  The election officer shall mail manual ballots on a referendum under this section the later of:

    (a)  the time provided in Section 20A-3a-202 or 20A-16-403; or

    (b)  the time that ballots are prepared for mailing under this section.

    (9)  Section 20A-7-402 does not apply to a referendum described in this section.

    (10) 

    (a)  If a majority of voters does not vote against imposing the tax at a rate calculated to generate the increased revenue budgeted, adopted, and approved by the taxing entity’s legislative body:

    (i)  the certified tax rate for the fiscal year during which the referendum petition is filed is its most recent certified tax rate; and

    (ii)  the proposed increased revenues for purposes of establishing the certified tax rate for the fiscal year after the fiscal year described in Subsection (10)(a)(i) are the proposed increased revenues budgeted, adopted, and approved by the taxing entity’s legislative body before the filing of the referendum petition.

    (b)  If a majority of voters votes against imposing a tax at the rate established by the vote of the taxing entity’s legislative body, the certified tax rate for the taxing entity is the taxing entity’s most recent certified tax rate.

    (c)  If the tax rate is set in accordance with Subsection (10)(a)(ii), a taxing entity is not required to comply with the notice and public hearing requirements of Section 59-2-919 if the taxing entity complies with those notice and public hearing requirements before the referendum petition is filed.

    (11)  The ballot title shall, at a minimum, include in substantially this form the following: “Shall the [name of the taxing entity] be authorized to levy a tax rate in the amount sufficient to generate an increased property tax revenue of [amount] for fiscal year [year] as budgeted, adopted, and approved by the [name of the taxing entity].”.

    (12)  A taxing entity shall pay the county the costs incurred by the county that are directly related to meeting the requirements of this section and that the county would not have incurred but for compliance with this section.

    (13) 

    (a)  An election officer shall include on a ballot a referendum that has not yet qualified for placement on the ballot, if:

    (i)  sponsors file an application for a referendum described in this section;

    (ii)  the ballot will be used for the election for which the sponsors are attempting to qualify the referendum; and

    (iii)  the deadline for qualifying the referendum for placement on the ballot occurs after the day on which the ballot will be printed.

    (b)  If an election officer includes on a ballot a referendum described in Subsection (13)(a), the ballot title shall comply with Subsection (11).

    (c)  If an election officer includes on a ballot a referendum described in Subsection (13)(a) that does not qualify for placement on the ballot, the election officer shall inform the voters by any practicable method that the referendum has not qualified for the ballot and that votes cast in relation to the referendum will not be counted.

    Amended by Chapter 116, 2023 General Session