Utah Code 59-2-919. Notice and public hearing requirements for certain tax increases

59-2-919. Notice and public hearing requirements for certain tax increases — Exceptions.

(1)

As used in this section:

Terms Used In Utah Code 59-2-919

County executive: means :Utah Code 68-3-12.5
Executive Calendar: A list of executive business (i.e., treaties and nominations) available for consideration.
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.
Property: means property that is subject to assessment and taxation according to its value. See Utah Code 59-2-102
State: when applied to the different parts of the United States, includes a state, district, or territory of the United States. See Utah Code 68-3-12.5
Taxing entity: means any county, city, town, school district, special taxing district, special district under Title 17B, Limited Purpose Local Government Entities - Special Districts, or other political subdivision of the state with the authority to levy a tax on property. See Utah Code 59-2-102

(a)	“Additional ad valorem tax revenue” means ad valorem property tax revenue generated by the portion of the tax rate that exceeds the taxing entity‘s certified tax rate.

(b)

“Ad valorem tax revenue” means ad valorem property tax revenue not including revenue from:

(i)	eligible new growth as defined in Section 59-2-924; or

(ii)

personal property that is:

(A)	assessed by a county assessor in accordance with 3; and

(B)	semiconductor manufacturing equipment.

(c)	“Calendar year taxing entity” means a taxing entity that operates under a fiscal year that begins on January 1 and ends on December 31.

(d)	“County executive calendar year taxing entity” means a calendar year taxing entity that operates under the county executive-council form of government described in Section 17-52a-203.

(e)	“Current calendar year” means the calendar year immediately preceding the calendar year for which a calendar year taxing entity seeks to levy a tax rate that exceeds the calendar year taxing entity’s certified tax rate.

(f)	“Fiscal year taxing entity” means a taxing entity that operates under a fiscal year that begins on July 1 and ends on June 30.

(g)	“Last year’s property tax budgeted revenue” does not include revenue received by a taxing entity from a debt service levy voted on by the public.

(2)

A taxing entity may not levy a tax rate that exceeds the taxing entity’s certified tax rate unless the taxing entity meets:

(a)	the requirements of this section that apply to the taxing entity; and

(b)	all other requirements as may be required by law.

(3)

(a)

Subject to Subsection (3)(b) and except as provided in Subsection (5), a calendar year taxing entity may levy a tax rate that exceeds the calendar year taxing entity’s certified tax rate if the calendar year taxing entity:

(i)

14 or more days before the date of the regular general election or municipal general election held in the current calendar year, states at a public meeting:

(A)	that the calendar year taxing entity intends to levy a tax rate that exceeds the calendar year taxing entity’s certified tax rate;

(B)	the dollar amount of and purpose for additional ad valorem tax revenue that would be generated by the proposed increase in the certified tax rate; and

(C)	the approximate percentage increase in ad valorem tax revenue for the taxing entity based on the proposed increase described in Subsection (3)(a)(i)(B);

(ii)

provides notice for the public meeting described in Subsection (3)(a)(i) in accordance with Title 52, Chapter 4, Open and Public Meetings Act, including providing a separate item on the meeting agenda that notifies the public that the calendar year taxing entity intends to make the statement described in Subsection (3)(a)(i);

(iii)

meets the advertisement requirements of Subsections (6) and (7) before the calendar year taxing entity conducts the public hearing required by Subsection (3)(a)(v);

(iv)

provides notice by mail:

(A)	seven or more days before the regular general election or municipal general election held in the current calendar year; and

(B)	as provided in Subsection (3)(c); and

(v)

conducts a public hearing that is held:

(A)	in accordance with Subsections (8) and (9); and

(B)	in conjunction with the public hearing required by Section 17-36-13 or 17B-1-610.

(b)

(i)

For a county executive calendar year taxing entity, the statement described in Subsection (3)(a)(i) shall be made by the:

(A)	county council;

(B)	county executive; or

(C)	both the county council and county executive.

(ii)

If the county council makes the statement described in Subsection (3)(a)(i) or the county council states a dollar amount of additional ad valorem tax revenue that is greater than the amount of additional ad valorem tax revenue previously stated by the county executive in accordance with Subsection (3)(a)(i), the county executive calendar year taxing entity shall:

(A)	make the statement described in Subsection (3)(a)(i) 14 or more days before the county executive calendar year taxing entity conducts the public hearing under Subsection (3)(a)(v); and

(B)	provide the notice required by Subsection (3)(a)(iv) 14 or more days before the county executive calendar year taxing entity conducts the public hearing required by Subsection (3)(a)(v).

(c)

The notice described in Subsection (3)(a)(iv):

(i)

shall be mailed to each owner of property:

(A)	within the calendar year taxing entity; and

(B)	listed on the assessment roll;

(ii)

shall be printed on a separate form that:

(A)	is developed by the commission;

(B)	states at the top of the form, in bold upper-case type no smaller than 18 point “NOTICE OF PROPOSED TAX INCREASE”; and

(C)	may be mailed with the notice required by Section 59-2-1317;

(iii)

shall contain for each property described in Subsection (3)(c)(i):

(A)	the value of the property for the current calendar year;

(B)	the tax on the property for the current calendar year; and

(C)	subject to Subsection (3)(d), for the calendar year for which the calendar year taxing entity seeks to levy a tax rate that exceeds the calendar year taxing entity’s certified tax rate, the estimated tax on the property;

(iv)

shall contain the following statement:
“[Insert name of taxing entity] is proposing a tax increase for [insert applicable calendar year]. This notice contains estimates of the tax on your property and the proposed tax increase on your property as a result of this tax increase. These estimates are calculated on the basis of [insert previous applicable calendar year] data. The actual tax on your property and proposed tax increase on your property may vary from this estimate.”;

(v)	shall state the date, time, and place of the public hearing described in Subsection (3)(a)(v); and

(vi)	may contain other property tax information approved by the commission.

(d)

For purposes of Subsection (3)(c)(iii)(C), a calendar year taxing entity shall calculate the estimated tax on property on the basis of:

(i)	data for the current calendar year; and

(ii)	the amount of additional ad valorem tax revenue stated in accordance with this section.

(4)

Except as provided in Subsection (5), a fiscal year taxing entity may levy a tax rate that exceeds the fiscal year taxing entity’s certified tax rate if the fiscal year taxing entity:

(a)	provides notice by meeting the advertisement requirements of Subsections (6) and (7) before the fiscal year taxing entity conducts the public meeting at which the fiscal year taxing entity’s annual budget is adopted; and

(b)	conducts a public hearing in accordance with Subsections (8) and (9) before the fiscal year taxing entity’s annual budget is adopted.

(5)

(a)	A taxing entity is not required to meet the notice or public hearing requirements of Subsection (3) or (4) if the taxing entity is expressly exempted by law from complying with the requirements of this section.

(b)

A taxing entity is not required to meet the notice requirements of Subsection (3) or (4) if:

(i)	Section 53F-8-301 allows the taxing entity to levy a tax rate that exceeds that certified tax rate without having to comply with the notice provisions of this section; or

(ii)

the taxing entity:

(A)	budgeted less than $20,000 in ad valorem tax revenue for the previous fiscal year; and

(B)	sets a budget during the current fiscal year of less than $20,000 of ad valorem tax revenue.

(6)

(a)

Subject to Subsections (6)(d) and (7)(b), the advertisement described in this section shall be published:

(i)	subject to Section 45-1-101, in a newspaper or combination of newspapers of general circulation in the taxing entity;

(ii)	electronically in accordance with Section 45-1-101; and

(iii)

for the taxing entity, as a class A notice under Section 63G-30-102, for at least 14 days.

(b)

The advertisement described in Subsection (6)(a)(i) shall:

(i)	be no less than 1/4 page in size;

(ii)	use type no smaller than 18 point; and

(iii)

be surrounded by a 1/4-inch border.

(c)	The advertisement described in Subsection (6)(a)(i) may not be placed in that portion of the newspaper where legal notices and classified advertisements appear.

(d)

It is the intent of the Legislature that:

(i)	whenever possible, the advertisement described in Subsection (6)(a)(i) appear in a newspaper that is published at least one day per week; and

(ii)

the newspaper or combination of newspapers selected:

(A)	be of general interest and readership in the taxing entity; and

(B)	not be of limited subject matter.

(e)

(i)

The advertisement described in Subsection (6)(a)(i) shall:

(A)	except as provided in Subsection (6)(f), be run once each week for the two weeks before a taxing entity conducts a public hearing described under Subsection (3)(a)(v) or (4)(b); and

(B)

state that the taxing entity will meet on a certain day, time, and place fixed in the advertisement, which shall be seven or more days after the day the first advertisement is published, for the purpose of hearing comments regarding any proposed increase and to explain the reasons for the proposed increase.

(ii)

The advertisement described in Subsection (6)(a)(ii) shall:

(A)	be published two weeks before a taxing entity conducts a public hearing described in Subsection (3)(a)(v) or (4)(b); and

(B)

(f)

If a fiscal year taxing entity’s public hearing information is published by the county auditor in accordance with Section 59-2-919.2, the fiscal year taxing entity is not subject to the requirement to run the advertisement twice, as required by Subsection (6)(e)(i), but shall run the advertisement once during the week before the fiscal year taxing entity conducts a public hearing at which the taxing entity’s annual budget is discussed.

(g)

For purposes of Subsection (3)(a)(iii) or (4)(a), the form and content of an advertisement shall be substantially as follows:

“NOTICE OF PROPOSED TAX INCREASE

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Utah Code 59-2-919. Notice and public hearing requirements for certain tax increases — Exceptions

Terms Used In Utah Code 59-2-919