§ 11-32-1 Short title
§ 11-32-2 Definitions
§ 11-32-3 Creation of county interlocal finance authority as nonprofit corporation — Organization — Acquisition of delinquent tax receivables — Personnel — Duties of elected attorney and treasurer
§ 11-32-3.5 Entry into an established interlocal finance authority — Withdrawal from an interlocal finance authority — Effect of outstanding debt — Effect on organization
§ 11-32-4 Assignment of rights to receive delinquent tax receivables to financing authority — Documentation — Agreement
§ 11-32-5 Bonds authorized to pay costs of purchase of delinquent tax receivables
§ 11-32-6 Payment of bonds
§ 11-32-7 Bond principal and interest — Security agreements — Trustee
§ 11-32-8 Dissolution of financing authority
§ 11-32-9 Tax exemption
§ 11-32-10 Application to other laws and proceedings
§ 11-32-11 Publication of resolutions — Notice — Content
§ 11-32-12 Investment in and deposit of bonds
§ 11-32-13 Financing authority as public entity — Liberal construction of chapter
§ 11-32-14 Provisions of chapter control when conflict occurs
§ 11-32-15 Special fund — Apportionment of excess amounts
§ 11-32-16 Deferral or abatement of taxes unaffected
§ 11-32-17 Anticipation of taxes to be considered in fixing tax rate

Terms Used In Utah Code > Title 11 > Chapter 32

  • Actual weight: means the actual unladen weight of a vehicle or combination of vehicles as operated and certified to by a weighmaster. See Utah Code 41-1a-102
  • Adverse action: means to take any of the following actions against a person in a manner that affects the person's employment or contractual relationships:
    (a) discharge the person;
    (b) threaten the person;
    (c) coerce the person;
    (d) intimidate the person; or
    (e) discriminate against the person, including to discriminate in:
    (i) compensation;
    (ii) terms;
    (iii) conditions;
    (iv) location;
    (v) rights;
    (vi) immunities;
    (vii) promotions; or
    (viii) privileges. See Utah Code 40-2-102
  • Advice and consent: Under the Constitution, presidential nominations for executive and judicial posts take effect only when confirmed by the Senate, and international treaties become effective only when the Senate approves them by a two-thirds vote.
  • Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
  • Aircraft: is a s defined in Section 72-10-102. See Utah Code 38-13-102
  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
  • Assignment agreement: means the agreement, security agreement, indenture, or other documentation by which the county transfers the delinquent tax receivables to the authority in consideration of the amounts paid by the authority under the assignment agreement, as provided in this chapter. See Utah Code 11-32-2
  • authority: means a nonprofit corporation organized under this chapter by a county on behalf of the participant members within the county as the financing authority for the participant members solely for the purpose of financing the assignment of the delinquent tax receivables of the participant members for which it was created. See Utah Code 11-32-2
  • Autocycle: means the same as that term is defined in Section 53-3-102. See Utah Code 41-1a-102
  • Automated driving system: means the same as that term is defined in Section 41-26-102. See Utah Code 41-1a-102
  • Bonds: means any bonds, bond anticipation notes, or other obligations authorized under this title for which the full faith, credit, and resources and ad valorem taxing power of the state have been pledged for the payment of the principal of and interest on the bonds. See Utah Code 63B-1-101
  • Bonds: means any bonds, notes, or other evidence of indebtedness of the financing authority issued under this chapter. See Utah Code 11-32-2
  • Camper: means a structure designed, used, and maintained primarily to be mounted on or affixed to a motor vehicle that contains a floor and is designed to provide a mobile dwelling, sleeping place, commercial space, or facilities for human habitation or for camping. See Utah Code 41-1a-102
  • Certificate of title: means a document issued by a jurisdiction to establish a record of ownership between an identified owner and the described vehicle, vessel, or outboard motor. See Utah Code 41-1a-102
  • City: means a municipality that is classified by population as a city of the first class, a city of the second class, a city of the third class, a city of the fourth class, or a city of the fifth class, under Section 10-2-301. See Utah Code 10-1-104
  • City: includes , depending on population, a metro township as defined in Section 10-3c-102. See Utah Code 68-3-12.5
  • Coal mine: means :
    (a) the following used in extracting coal from its natural deposits in the earth by any means or method:
    (i) the land;
    (ii) a structure;
    (iii) a facility;
    (iv) machinery;
    (v) a tool;
    (vi) equipment;
    (vii) a shaft;
    (viii) a slope;
    (ix) a tunnel;
    (x) an excavation; and
    (xi) other property; and
    (b) the work of preparing extracted coal, including a coal preparation facility. See Utah Code 40-2-102
  • Commercial vehicle: means a motor vehicle, trailer, or semitrailer used or maintained for the transportation of persons or property that operates:
    (a) as a carrier for hire, compensation, or profit; or
    (b) as a carrier to transport the vehicle owner's goods or property in furtherance of the owner's commercial enterprise. See Utah Code 41-1a-102
  • Commission: means the Labor Commission created in Section 34A-1-103. See Utah Code 40-2-102
  • Commission: means the State Tax Commission. See Utah Code 41-1a-102
  • Commissioner: means the commissioner appointed under Section 34A-1-201. See Utah Code 40-2-102
  • Contract: A legal written agreement that becomes binding when signed.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Council: means the Mine Safety Technical Advisory Council created in Section 40-2-203. See Utah Code 40-2-102
  • Council-mayor form of government: means the form of municipal government that:
    (a) 
    (i) is provided for in Laws of Utah 1977, Chapter 48;
    (ii) may not be adopted without voter approval; and
    (iii) consists of two separate, independent, and equal branches of municipal government; and
    (b) on and after May 5, 2008, is described in Part 2, Council-Mayor Form of Municipal Government. See Utah Code 10-3b-102
  • County legislative body: means :Utah Code 68-3-12.5
  • Dealer: means a person engaged or licensed to engage in the business of buying, selling, or exchanging new or used vehicles, vessels, or outboard motors either outright or on conditional sale, bailment, lease, chattel mortgage, or otherwise or who has an established place of business for the sale, lease, trade, or display of vehicles, vessels, or outboard motors. See Utah Code 41-1a-102
  • Delinquent tax receivables: means those ad valorem tangible property taxes levied within any county, for any year, which remain unpaid and owing the participant members within the county, as of January 15 of the following year, plus any interest and penalties accruing or assessed to them. See Utah Code 11-32-2
  • Deposition: An oral statement made before an officer authorized by law to administer oaths. Such statements are often taken to examine potential witnesses, to obtain discovery, or to be used later in trial.
  • Director: means the director of the Utah Office of Coal Mine Safety appointed under Section 40-2-202. See Utah Code 40-2-102
  • Division: means the Motor Vehicle Division of the commission, created in Section 41-1a-106. See Utah Code 41-1a-102
  • Dynamic driving task: means the same as that term is defined in Section 41-26-102. See Utah Code 41-1a-102
  • Electric motor vehicle: means a motor vehicle that is powered solely by an electric motor drawing current from a rechargeable energy storage system. See Utah Code 41-1a-102
  • Equitable: Pertaining to civil suits in "equity" rather than in "law." In English legal history, the courts of "law" could order the payment of damages and could afford no other remedy. See damages. A separate court of "equity" could order someone to do something or to cease to do something. See, e.g., injunction. In American jurisprudence, the federal courts have both legal and equitable power, but the distinction is still an important one. For example, a trial by jury is normally available in "law" cases but not in "equity" cases. Source: U.S. Courts
  • Essential parts: means the integral and body parts of a vehicle of a type required to be registered in this state, the removal, alteration, or substitution of which would tend to conceal the identity of the vehicle or substantially alter the vehicle's appearance, model, type, or mode of operation. See Utah Code 41-1a-102
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • fifth wheel trailer: means a portable vehicle without motive power, designed as a temporary dwelling for travel, recreational, or vacation use that does not require a special highway movement permit when drawn by a self-propelled motor vehicle. See Utah Code 41-1a-102
  • 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.
  • Fleet: means one or more commercial vehicles. See Utah Code 41-1a-102
  • Foreclosure: A legal process in which property that is collateral or security for a loan may be sold to help repay the loan when the loan is in default. Source: OCC
  • Fraud: Intentional deception resulting in injury to another.
  • Gift: A voluntary transfer or conveyance of property without consideration, or for less than full and adequate consideration based on fair market value.
  • Governing body: means the council, commission, county legislative body, board of education, board of trustees, or any other governing entity of a public body in which the legislative powers of the public body are vested. See Utah Code 11-32-2
  • Governing body: means collectively the legislative body and the executive of any municipality. See Utah Code 10-1-104
  • Gross laden weight: means the actual weight of a vehicle or combination of vehicles, equipped for operation, to which shall be added the maximum load to be carried. See Utah Code 41-1a-102
  • Highway: includes :Utah Code 68-3-12.5
  • Hybrid electric motor vehicle: means a motor vehicle that draws propulsion energy from onboard sources of stored energy that are both:
    (a) an internal combustion engine or heat engine using consumable fuel; and
    (b) a rechargeable energy storage system where energy for the storage system comes solely from sources onboard the vehicle. See Utah Code 41-1a-102
  • Identification number: includes a vehicle identification number, state assigned identification number, hull identification number, and motor serial number. See Utah Code 41-1a-102
  • Implement of husbandry: means a vehicle designed or adapted and used exclusively for an agricultural operation and only incidentally operated or moved upon the highways. See Utah Code 41-1a-102
  • Interest rate: The amount paid by a borrower to a lender in exchange for the use of the lender's money for a certain period of time. Interest is paid on loans or on debt instruments, such as notes or bonds, either at regular intervals or as part of a lump sum payment when the issue matures. Source: OCC
  • Jurisdiction: means a state, district, province, political subdivision, territory, or possession of the United States or any foreign country. See Utah Code 41-1a-102
  • 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.
  • Land: includes :Utah Code 68-3-12.5
  • Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • Lienholder: means a person with a security interest in particular property. See Utah Code 41-1a-102
  • Major coal mine accident: means any of the following at a coal mine located in Utah:
    (a) a mine explosion;
    (b) a mine fire;
    (c) the flooding of a mine;
    (d) a mine collapse; or
    (e) the accidental death of an individual at a mine. See Utah Code 40-2-102
  • Manufactured home: means a transportable factory built housing unit constructed on or after June 15, 1976, according to the Federal Home Construction and Safety Standards Act of 1974 (HUD Code), in one or more sections, which, in the traveling mode, is eight body feet or more in width or 40 body feet or more in length, or when erected on site, is 400 or more square feet, and which is built on a permanent chassis and designed to be used as a dwelling with or without a permanent foundation when connected to the required utilities, and includes the plumbing, heating, air-conditioning, and electrical systems. See Utah Code 41-1a-102
  • Manufacturer: means a person engaged in the business of constructing, manufacturing, assembling, producing, or importing new or unused vehicles, vessels, or outboard motors for the purpose of sale or trade. See Utah Code 41-1a-102
  • Metro township: means a metro township incorporated in accordance with Chapter 2a, Part 4, Incorporation of Metro Townships and Unincorporated Islands in a County of the First Class on and after May 12, 2015. See Utah Code 10-3c-102
  • Mine Safety and Health Administration: means the federal Mine Safety and Health Administration within the United States Department of Labor. See Utah Code 40-2-102
  • Misdemeanor: Usually a petty offense, a less serious crime than a felony, punishable by less than a year of confinement.
  • Mobile home: means a transportable factory built housing unit built prior to June 15, 1976, in accordance with a state mobile home code which existed prior to the Federal Manufactured Housing and Safety Standards Act (HUD Code). See Utah Code 41-1a-102
  • Month: means a calendar month, unless otherwise expressed. See Utah Code 68-3-12.5
  • Mortgage: The written agreement pledging property to a creditor as collateral for a loan.
  • Mortgagor: The person who pledges property to a creditor as collateral for a loan and who receives the money.
  • Motor vehicle: means a self-propelled vehicle intended primarily for use and operation on the highways. See Utah Code 41-1a-102
  • Municipal: means of or relating to a municipality. See Utah Code 10-1-104
  • Municipal services district: means a local district created in accordance with Title 17B, Chapter 2a, Part 11, Municipal Services District Act. See Utah Code 10-3c-102
  • Municipality: means :
    (a) a city of the first class, city of the second class, city of the third class, city of the fourth class, city of the fifth class;
    (b) a town, as classified in Section 10-2-301; or
    (c) a metro township as that term is defined in Section 10-2a-403 unless the term is used in the context of authorizing, governing, or otherwise regulating the provision of municipal services. See Utah Code 10-1-104
  • Nonresident: means a person who is not a resident of this state as defined by Section 41-1a-202, and who does not engage in intrastate business within this state and does not operate in that business any motor vehicle, trailer, or semitrailer within this state. See Utah Code 41-1a-102
  • Oath: includes "affirmation. See Utah Code 68-3-12.5
  • Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
  • Odometer: means a device for measuring and recording the actual distance a vehicle travels while in operation, but does not include any auxiliary odometer designed to be periodically reset. See Utah Code 41-1a-102
  • Off-highway vehicle: means the same as that term is defined in Section 41-22-2. See Utah Code 41-1a-102
  • Office: means the Utah Office of Coal Mine Safety created in Section 40-2-201. See Utah Code 40-2-102
  • Operate: includes testing of an automated driving system. See Utah Code 41-1a-102
  • Outboard motor: means a detachable self-contained propulsion unit, excluding fuel supply, used to propel a vessel. See Utah Code 41-1a-102
  • Owner: means a person, other than a lienholder, holding title to a vehicle, vessel, or outboard motor whether or not the vehicle, vessel, or outboard motor is subject to a security interest. See Utah Code 41-1a-102
  • Panel: means the Coal Miner Certification Panel created in Section 40-2-204. See Utah Code 40-2-102
  • Park model recreational vehicle: means a unit that:
    (a) is designed and marketed as temporary living quarters for recreational, camping, travel, or seasonal use;
    (b) is not permanently affixed to real property for use as a permanent dwelling;
    (c) requires a special highway movement permit for transit; and
    (d) is built on a single chassis mounted on wheels with a gross trailer area not exceeding 400 square feet in the setup mode. See Utah Code 41-1a-102
  • Participant members: means those public bodies, including the county, the governing bodies of which approve the creation of an authority as provided in Section 11-32-3 and on whose behalf the authority acts. See Utah Code 11-32-2
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • Person: means an individual, corporation, partnership, organization, association, trust, governmental agency, or any other legal entity. See Utah Code 10-1-104
  • Person: means :Utah Code 68-3-12.5
  • Pneumatic tire: means a tire in which compressed air is designed to support the load. See Utah Code 41-1a-102
  • Preceding year: means a period of 12 consecutive months fixed by the division that is within 16 months immediately preceding the commencement of the registration or license year in which proportional registration is sought. See Utah Code 41-1a-102
  • Process: means a writ or summons issued in the course of a judicial proceeding. See Utah Code 68-3-12.5
  • Property: includes both real and personal property. See Utah Code 68-3-12.5
  • Public body: means any city, town, county, school district, special service district, local district, community reinvestment agency, or any other entity entitled to receive ad valorem property taxes, existing under the laws of the state. See Utah Code 11-32-2
  • Public garage: means a building or other place where vehicles or vessels are kept and stored and where a charge is made for the storage and keeping of vehicles and vessels. See Utah Code 41-1a-102
  • Quorum: The number of legislators that must be present to do business.
  • real property: includes :Utah Code 68-3-12.5
  • Receipt of surrender of ownership documents: means the receipt of surrender of ownership documents described in Section 41-1a-503. See Utah Code 41-1a-102
  • Reconstructed vehicle: means a vehicle of a type required to be registered in this state that is materially altered from its original construction by the removal, addition, or substitution of essential parts, new or used. See Utah Code 41-1a-102
  • Recreational vehicle: means the same as that term is defined in Section 13-14-102. See Utah Code 41-1a-102
  • Registration: means a document issued by a jurisdiction that allows operation of a vehicle or vessel on the highways or waters of this state for the time period for which the registration is valid and that is evidence of compliance with the registration requirements of the jurisdiction. See Utah Code 41-1a-102
  • Registration year: means a 12 consecutive month period commencing with the completion of the applicable registration criteria. See Utah Code 41-1a-102
  • Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
  • Repair or replacement: means the restoration of vehicles, vessels, or outboard motors to a sound working condition by substituting any inoperative part of the vehicle, vessel, or outboard motor, or by correcting the inoperative part. See Utah Code 41-1a-102
  • Repairman: means a person who makes, alters, repairs, or performs labor on an aircraft. See Utah Code 38-13-102
  • Replica vehicle: means :
    (a) a street rod that meets the requirements under Subsection 41-21-1(3)(a)(i)(B); or
    (b) a custom vehicle that meets the requirements under Subsection 41-6a-1507(1)(a)(i)(B). See Utah Code 41-1a-102
  • Road: includes :Utah Code 68-3-12.5
  • Road tractor: means a motor vehicle designed and used for drawing other vehicles and constructed so it does not carry any load either independently or any part of the weight of a vehicle or load that is drawn. See Utah Code 41-1a-102
  • Sailboat: means the same as that term is defined in Section 73-18-2. See Utah Code 41-1a-102
  • Security interest: means an interest that is reserved or created by a security agreement to secure the payment or performance of an obligation and that is valid against third parties. See Utah Code 41-1a-102
  • Semitrailer: means a vehicle without motive power designed for carrying persons or property and for being drawn by a motor vehicle and constructed so that some part of its weight and its load rests or is carried by another vehicle. See Utah Code 41-1a-102
  • Signature: includes a name, mark, or sign written with the intent to authenticate an instrument or writing. See Utah Code 68-3-12.5
  • Special group license plate: means a type of license plate designed for a particular group of people or a license plate authorized and issued by the division in accordance with Section 41-1a-418. See Utah Code 41-1a-102
  • Special interest vehicle: means a vehicle used for general transportation purposes and that is:
    (i) 20 years or older from the current year; or
    (ii) a make or model of motor vehicle recognized by the division director as having unique interest or historic value. See Utah Code 41-1a-102
  • Specially constructed vehicle: means a vehicle of a type required to be registered in this state, not originally constructed under a distinctive name, make, model, or type by a generally recognized manufacturer of vehicles, and not materially altered from its original construction. See Utah Code 41-1a-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
  • State impound yard: means a yard for the storage of a vehicle, vessel, or outboard motor that meets the requirements of rules made by the commission pursuant to Subsection 41-1a-1101(5). See Utah Code 41-1a-102
  • Statute: A law passed by a legislature.
  • street: means the entire width between property lines of every way or place of whatever nature when any part of it is open to the public, as a matter of right, for purposes of vehicular traffic. See Utah Code 41-1a-102
  • Summons: Another word for subpoena used by the criminal justice system.
  • Testimony: Evidence presented orally by witnesses during trials or before grand juries.
  • Title: means the right to or ownership of a vehicle, vessel, or outboard motor. See Utah Code 41-1a-102
  • Total fleet miles: means the total number of miles operated in all jurisdictions during the preceding year by power units. See Utah Code 41-1a-102
  • Town: means a municipality classified by population as a town under Section 10-2-301. See Utah Code 10-1-104
  • Town: includes , depending on population, a metro township as defined in Section 10-3c-102. See Utah Code 68-3-12.5
  • Trailer: means a vehicle without motive power designed for carrying persons or property and for being drawn by a motor vehicle and constructed so that no part of its weight rests upon the towing vehicle. See Utah Code 41-1a-102
  • Transferee: means a person to whom the ownership of property is conveyed by sale, gift, or any other means except by the creation of a security interest. See Utah Code 41-1a-102
  • Transferor: means a person who transfers the person's ownership in property by sale, gift, or any other means except by creation of a security interest. See Utah Code 41-1a-102
  • Truck tractor: means a motor vehicle designed and used primarily for drawing other vehicles and not constructed to carry a load other than a part of the weight of the vehicle and load that is drawn. See Utah Code 41-1a-102
  • Trustee: A person or institution holding and administering property in trust.
  • Unincorporated: means not within a municipality. See Utah Code 10-1-104
  • United States: includes each state, district, and territory of the United States of America. See Utah Code 68-3-12.5
  • Unsafe condition: means a danger that reasonably could be expected to cause serious harm to a person or property. See Utah Code 40-2-102
  • Vehicle: includes a motor vehicle, trailer, semitrailer, off-highway vehicle, camper, park model recreational vehicle, manufactured home, and mobile home. See Utah Code 41-1a-102
  • Vessel: means the same as that term is defined in Section 73-18-2. See Utah Code 41-1a-102
  • Vintage vehicle: means the same as that term is defined in Section 41-21-1. See Utah Code 41-1a-102
  • Waters of this state: means the same as that term is defined in Section 73-18-2. See Utah Code 41-1a-102
  • Weighmaster: means a person, association of persons, or corporation permitted to weigh vehicles under this chapter. See Utah Code 41-1a-102
  • logo