Rep. Norm Thurston — Voting Record

Bill

Number

S.B. 186 (2022GS)

Sponsor

Sen. Ipson, D.

Final action

Governor Signed 3/24/2022

Outcome

Became law — signed by Gov. Spencer J. Cox

Summary

What it does

• This bill:
• modifies fund definitions and descriptions;
• changes the fund type of certain trust or agency funds to comply with Government Accounting Standards Board requirements;
• repeals the Nurse Home Visiting Restricted Account and all statutory provisions related to the Nurse Home Visiting Pay-for-Success Program;
• repeals the Respite Care Assistance Fund;
• repeals the State Archives Fund;
• repeals the Public Lands Litigation Expendable Special Revenue Fund;
• repeals the Transportation of Veterans to Memorials Support Restricted Account, the Transportation of Veterans to Memorials Support Restricted Account Act, and the Transportation of Veterans special license plate; and
• repeals the Abortion Litigation Account.

Every vote on this bill

Bill text

FUNDS AMENDMENTS
GENERAL SESSION
STATE OF UTAH
Chief Sponsor: Don L. Ipson
House Sponsor: 
Robert M. Spendlove
LONG TITLE
General Description:
This bill updates existing trust accounts for compliance with Government Accounting
Standards Board requirements and repeals contribution dependent accounts that have
not received a sufficient level of contributions, together with those accounts' associated
programs, where applicable.
Highlighted Provisions:
This bill:
▸ modifies fund definitions and descriptions;
▸ changes the fund type of certain trust or agency funds to comply with Government
Accounting Standards Board requirements;
▸ repeals the Nurse Home Visiting Restricted Account and all statutory provisions
related to the Nurse Home Visiting Pay-for-Success Program;
▸ repeals the Respite Care Assistance Fund;
▸ repeals the State Archives Fund;
▸ repeals the Public Lands Litigation Expendable Special Revenue Fund;
▸ repeals the Transportation of Veterans to Memorials Support Restricted Account,
the Transportation of Veterans to Memorials Support Restricted Account Act, and
the Transportation of Veterans special license plate; and
▸ repeals the Abortion Litigation Account.
Money Appropriated in this Bill:
None
Other Special Clauses:
This bill provides revisor instructions.
Utah Code Sections Affected:
AMENDS:
9-6-503
, as last amended by Laws of Utah 2020, Chapter 419
9-8-703
, as last amended by Laws of Utah 2014, Chapter 166
11-8-3
, as last amended by Laws of Utah 2017, Chapter 363
17-36-6
, as last amended by Laws of Utah 2014, Chapter 176
19-6-402
, as last amended by Laws of Utah 2021, Chapter 202
19-6-405.7
, as last amended by Laws of Utah 2014, Chapter 227
19-6-409
, as last amended by Laws of Utah 2021, Chapter 202
19-6-410.5
, as last amended by Laws of Utah 2021, Chapter 202
19-6-411
, as last amended by Laws of Utah 2014, Chapter 227
19-6-415
, as last amended by Laws of Utah 2021, Chapter 202
40-6-19
, as last amended by Laws of Utah 2009, Chapter 344
41-1a-418
, as last amended by Laws of Utah 2021, Chapters 219, 280, and 378
41-1a-422
, as last amended by Laws of Utah 2021, Chapters 219, 280, and 378
49-11-903
, as enacted by Laws of Utah 2019, Chapter 473
51-5-4
, as last amended by Laws of Utah 2013, Chapter 400
59-2-924.2
, as last amended by Laws of Utah 2018, Chapters 364 and 436
59-2-926
, as last amended by Laws of Utah 2018, Chapters 415 and 456
59-2-1601
, as last amended by Laws of Utah 2020, Chapter 447
59-2-1602
, as last amended by Laws of Utah 2021, Chapter 367
59-2-1603
, as last amended by Laws of Utah 2014, Chapter 270
59-10-1312
, as renumbered and amended by Laws of Utah 2008, Chapter 389
63A-3-109
, as enacted by Laws of Utah 2015, Chapter 162
63A-3-205
, as last amended by Laws of Utah 2017, Chapters 56 and 345
63B-1b-102
, as last amended by Laws of Utah 2019, Chapter 479
63B-1b-202
, as last amended by Laws of Utah 2017, Chapter 345
63C-4a-308
, as last amended by Laws of Utah 2021, Chapter 382
63I-1-226
, as last amended by Laws of Utah 2021, Chapters 13, 50, 64, 163, 182, 234,
and 417
63J-1-601
, as last amended by Laws of Utah 2021, Chapter 280
63J-1-602.1
, as last amended by Laws of Utah 2021, Chapters 280, 382, 401, and 438
63J-2-102
, as last amended by Laws of Utah 2020, Chapter 365
63J-7-102
, as last amended by Laws of Utah 2018, Chapter 415
67-4a-801
, as repealed and reenacted by Laws of Utah 2017, Chapter 371
78B-22-102
, as last amended by Laws of Utah 2021, Chapters 228, 235, 262 and last
amended by Coordination Clause, Laws of Utah 2021, Chapter 262
78B-22-404
, as last amended by Laws of Utah 2021, Chapter 228
78B-22-454
, as last amended by Laws of Utah 2020, Chapter 371 and renumbered and
amended by Laws of Utah 2020, Chapter 392
78B-22-455
, as renumbered and amended by Laws of Utah 2020, Chapter 392
78B-22-501
, as last amended by Laws of Utah 2020, Chapter 392
78B-22-701
, as renumbered and amended by Laws of Utah 2019, Chapter 326
REPEALS:
26-63-101
, as enacted by Laws of Utah 2018, Chapter 430
26-63-102
, as last amended by Laws of Utah 2019, Chapter 136
26-63-201
, as enacted by Laws of Utah 2018, Chapter 430
26-63-202
, as enacted by Laws of Utah 2018, Chapter 430
26-63-203
, as enacted by Laws of Utah 2018, Chapter 430
26-63-204
, as enacted by Laws of Utah 2018, Chapter 430
26-63-301
, as last amended by Laws of Utah 2019, Chapter 136
26-63-302
, as enacted by Laws of Utah 2018, Chapter 430
26-63-303
, as enacted by Laws of Utah 2018, Chapter 430
26-63-401
, as last amended by Laws of Utah 2019, Chapter 136
26-63-402
, as last amended by Laws of Utah 2019, Chapter 136
26-63-403
, as enacted by Laws of Utah 2018, Chapter 430
26-63-501
, as enacted by Laws of Utah 2018, Chapter 430
26-63-502
, as enacted by Laws of Utah 2018, Chapter 430
26-63-503
, as enacted by Laws of Utah 2018, Chapter 430
26-63-504
, as enacted by Laws of Utah 2018, Chapter 430
26-63-601
, as renumbered and amended by Laws of Utah 2018, Chapter 430
62A-1-119
, as last amended by Laws of Utah 2016, Chapter 168
63A-12-109
, as last amended by Laws of Utah 2013, Chapter 400
63C-4a-405
, as renumbered and amended by Laws of Utah 2019, Chapter 246
71-14-101
, as enacted by Laws of Utah 2019, Chapter 213
71-14-102
, as enacted by Laws of Utah 2019, Chapter 213
76-7-317.1
, as last amended by Laws of Utah 2010, Chapter 278
Be it enacted by the Legislature of the state of Utah:
Section 1. Section 
9-6-503
 is amended to read:
9-6-503.
Arts and museums endowment funds.
(1) Any Utah nonprofit arts or museum organization that meets the requirements
described in this part may create an endowment fund into which there may be deposited money
from the state fund.
(2) The principal of each endowment fund described in this section may not be
expended by the qualifying organization and shall be held in perpetuity solely by the qualifying
organization.
(3) Interest income earned on the amount in each endowment fund described in this
section may be expended by the qualifying organization.
(4) The principal of each endowment fund described in this section shall be invested in
accordance with Title 51, Chapter 7, State Money Management Act.
(5) If a qualifying organization that creates an endowment fund as described in this
section receives:
(a) $50,000 or more from the state fund, the money shall be administered by the
qualifying organization's professional management in accordance with generally accepted
accounting principles; or
(b) less than $50,000 from the state fund, the money shall be placed in a state [
trust and
agency
] 
fiduciary
 fund under the direction of the state treasurer, and the state treasurer shall
allocate interest income to the qualifying organization.
(6) If an endowment fund is under the direction of the state treasurer, the state treasurer
shall deduct administrative costs related to the endowment fund before allocating any interest
income to the qualifying organization.
Section 2. Section 
9-8-703
 is amended to read:
9-8-703.
History organization endowment funds.
(1) (a) A qualifying organization may create an endowment fund into which there may
be deposited money from funds made available for that purpose.
(b) The principal of each endowment fund may not be expended by the qualifying
organization and shall be held in perpetuity solely by the qualifying organization or by the
Division of Finance on behalf of the qualifying organization.
(c) Only interest income earned on the amount in each endowment fund may be
expended by the qualifying organization.
(d) The principal of each endowment fund shall be invested in accordance with Title
51, Chapter 7, State Money Management Act.
(2) (a) An endowment fund shall be administered in accordance with generally
accepted accounting principles by professional endowment management personnel.
(b) If no professional endowment management personnel is available to the qualifying
organization, the qualifying organization shall place the endowment fund in a state [
trust and
agency
] 
fiduciary
 fund administered by the Division of Finance.
(3) If an endowment fund is administered by the Division of Finance:
(a) the Division of Finance shall allocate interest income to the qualifying organization
annually; and
(b) the costs for the administration shall be deducted from the interest income before
allocations of interest income may be made to the qualifying organization by the Division of
Finance.
Section 3. Section 
11-8-3
 is amended to read:
11-8-3.
Department of Environmental Quality to negotiate loans for sewage
facilities.
(1) The Department of Environmental Quality may negotiate loans from the Retirement
Systems Fund, State Land Principal Fund, or any state [
trust and agency
] 
fiduciary
 fund which
has sums available for loaning, as these funds are defined in Title 51, Chapter 5, Funds
Consolidation Act, not to exceed $1,000,000 in any fiscal year for the purposes of providing
the funding for the loans provided for in Section 
11-8-2
.
(2) The terms of any borrowing and repayment shall be negotiated between the
borrower and the lender consistent with the legal duties of the lender.
Section 4. Section 
17-36-6
 is amended to read:
17-36-6.
Required funds and accounts.
(1) In its system of accounts, each county shall maintain the following funds or account
groups that are appropriate to its needs:
(a) a county general fund;
(b) special revenue funds;
(c) debt service funds to account for the retirement of general obligation bonds or other
long-term indebtedness including the payment of interest;
(d) capital project funds, as required to account for the application of proceeds from the
sale of general obligation bonds or other general long-term debt, or funds derived from other
sources, to the specific purposes for which they are authorized;
(e) a separate fund for each utility or enterprise such as an airport fund, a sewer fund, a
water fund, or other similar funds;
(f) intragovernmental service funds;
(g) [
trust and agency
] 
fiduciary
 funds such as a cemetery perpetual-care fund or a
retirement fund;
(h) a separate fund for each special improvement district, which shall be known as a
special assessment fund;
(i) a ledger or group of accounts to record the details relating to the general fixed assets
of the county;
(j) a ledger or group of accounts to record the details relating to the general obligation
bonds or other long-term indebtedness of the county;
(k) municipal services fund as required in Section 
17-36-9
; and
(l) any other funds for special purposes required or established under the uniform
system of budgeting, accounting, and reporting.
(2) The county shall classify the funds and account groups established under the
authority of this section according to the uniform procedures established by this chapter.
Section 5. Section 
19-6-402
 is amended to read:
19-6-402.
Definitions.
As used in this part:
(1) "Abatement action" means action taken to limit, reduce, mitigate, or eliminate:
(a) a release from a petroleum storage tank; or
(b) the damage caused by that release.
(2) "Aboveground petroleum storage tank" means a storage tank that is, by volume,
less than 10% buried in the ground, including the pipes connected to the storage tank and:
(a) (i) has attached underground piping; or
(ii) rests directly on the ground;
(b) contains regulated substances;
(c) has the capacity to hold 501 gallons or more; and
(d) is not:
(i) used in agricultural operations, as defined by the board by rule made in accordance
with Title 63G, Chapter 3, Utah Administrative Rulemaking Act;
(ii) used for heating oil for consumptive use on the premises where stored;
(iii) related to a petroleum facility under SIC Code 2911 or 5171 of the 1987 Standard
Industrial Classification Manual of the federal Executive Office of the President, Office of
Management and Budget;
(iv) directly related to oil or gas production and gathering operations; or
(v) used in the fueling of aircraft or ground service equipment at a commercial airport
that serves passengers or cargo, with commercial airport defined in Section 
72-10-102
.
(3) "Board" means the Waste Management and Radiation Control Board created in
Section 
19-1-106
.
(4) "Bodily injury" means bodily harm, sickness, disease, or death sustained by a
person.
(5) "Certificate of compliance" means a certificate issued to a facility by the director:
(a) demonstrating that an owner or operator of a facility containing one or more
petroleum storage tanks has met the requirements of this part; and
(b) listing petroleum storage tanks at the facility, specifying:
(i) which tanks may receive petroleum; and
(ii) which tanks have not met the requirements for compliance.
(6) "Certificate of registration" means a certificate issued to a facility by the director
demonstrating that an owner or operator of a facility containing one or more petroleum storage
tanks has:
(a) registered the tanks; and
(b) paid the annual tank fee.
(7) (a) "Certified petroleum storage tank consultant" means a person who:
(i) for a fee, or in connection with services for which a fee is charged, provides or
contracts to provide information, opinions, or advice relating to underground storage tank
release:
(A) management;
(B) abatement;
(C) investigation;
(D) corrective action; or
(E) evaluation;
(ii) has submitted an application to the director;
(iii) received a written statement of certification from the director; and
(iv) meets the education and experience standards established by the board under
Subsection 
19-6-403
(1)(a)(vii).
(b) "Certified petroleum storage tank consultant" does not include:
(i) (A) an employee of the owner or operator of the underground storage tank; or
(B) an employee of a business operation that has a business relationship with the owner
or operator of the underground storage tank, and markets petroleum products or manages
underground storage tanks; or
(ii) a person licensed to practice law in this state who offers only legal advice on
underground storage tank release:
(A) management;
(B) abatement;
(C) investigation;
(D) corrective action; or
(E) evaluation.
(8) "Closed" means a petroleum storage tank that is no longer in use that has been:
(a) emptied and cleaned to remove the liquids and accumulated sludges; and
(b) (i) removed along with all underground components; or
(ii) filled with an inert solid material, and in the case of piping, secured and capped.
(9) "Corrective action plan" means a plan for correcting a release from a petroleum
storage tank that includes provisions for any of the following:
(a) cleanup or removal of the release;
(b) containment or isolation of the release;
(c) treatment of the release;
(d) correction of the cause of the release;
(e) monitoring and maintenance of the site of the release;
(f) provision of alternative water supplies to a person whose drinking water has
become contaminated by the release; or
(g) temporary or permanent relocation, whichever is determined by the director to be
more cost-effective, of a person whose dwelling has been determined by the director to be no
longer habitable due to the release.
(10) "Costs" means money expended for:
(a) investigation;
(b) abatement action;
(c) corrective action;
(d) judgments, awards, and settlements for bodily injury or property damage to third
parties;
(e) legal and claims adjusting costs incurred by the state in connection with judgments,
awards, or settlements for bodily injury or property damage to third parties; or
(f) costs incurred by the state risk manager in determining the actuarial soundness of
the fund.
(11) "Covered by the fund" means the requirements of Section 
19-6-424
 have been
met.
(12) "Director" means the director of the Division of Environmental Response and
Remediation.
(13) "Division" means the Division of Environmental Response and Remediation,
created in Subsection 
19-1-105
(1)(c).
(14) "Dwelling" means a building that is usually occupied by a person lodging there at
night.
(15) "Enforcement proceedings" means a civil action or the procedures to enforce
orders established by Section 
19-6-425
.
(16) "Facility" means the petroleum storage tanks located on a single parcel of property
or on any property adjacent or contiguous to that parcel.
(17) "Fund" means the Petroleum Storage Tank [
Trust
] Fund created in Section
19-6-409
.
(18) "Operator" means a person in control of or who is responsible on a daily basis for
the maintenance of a petroleum storage tank that is in use for the storage, use, or dispensing of
a regulated substance.
(19) "Owner" means:
(a) in the case of an underground storage tank in use on or after November 8, 1984, a
person who owns an underground storage tank used for the storage, use, or dispensing of a
regulated substance;
(b) in the case of an underground storage tank in use before November 8, 1984, but not
in use on or after November 8, 1984, a person who owned the tank immediately before the
discontinuance of its use for the storage, use, or dispensing of a regulated substance; and
(c) in the case of an aboveground petroleum storage tank, a person who owns the
aboveground petroleum storage tank.
(20) "Petroleum" includes crude oil or a fraction of crude oil that is liquid at:
(a) 60 degrees Fahrenheit; and
(b) a pressure of 14.7 pounds per square inch absolute.
(21) "Petroleum storage tank" means a tank that:
(a) is an underground storage tank;
(b) is an aboveground petroleum storage tank; or
(c) is a tank containing regulated substances that is voluntarily submitted for
participation in the Petroleum Storage Tank [
Trust
] Fund under Section 
19-6-415
.
(22) "Petroleum Storage Tank Restricted Account" means the account created in
Section 
19-6-405.5
.
(23) "Program" means the Environmental Assurance Program under Section
19-6-410.5
.
(24) "Property damage" means physical injury to, destruction of, or loss of use of
tangible property.
(25) (a) "Regulated substance" means petroleum and petroleum-based substances
comprised of a complex blend of hydrocarbons derived from crude oil through processes of
separation, conversion, upgrading, and finishing.
(b) "Regulated substance" includes motor fuels, jet fuels, distillate fuel oils, residual
fuel oils, lubricants, petroleum solvents, and used oils.
(26) (a) "Release" means spilling, leaking, emitting, discharging, escaping, leaching, or
disposing a regulated substance from a petroleum storage tank into ground water, surface
water, or subsurface soils.
(b) A release of a regulated substance from a petroleum storage tank is considered a
single release from that tank system.
(27) (a) "Responsible party" means a person who:
(i) is the owner or operator of a facility;
(ii) owns or has legal or equitable title in a facility or a petroleum storage tank;
(iii) owned or had legal or equitable title in a facility at the time petroleum was
received or contained at the facility;
(iv) operated or otherwise controlled activities at a facility at the time petroleum was
received or contained at the facility; or
(v) is an underground storage tank installation company.
(b) "Responsible party" is as defined in Subsections (27)(a)(i), (ii), and (iii) does not
include:
(i) a person who is not an operator and, without participating in the management of a
facility and otherwise not engaged in petroleum production, refining, and marketing, holds
indicia of ownership:
(A) primarily to protect the person's security interest in the facility; or
(B) as a fiduciary or custodian under Title 75, Utah Uniform Probate Code, or under an
employee benefit plan; or
(ii) governmental ownership or control of property by involuntary transfers as provided
in CERCLA Section 101(20)(D), 42 U.S.C. Sec. 9601(20)(D).
(c) The exemption created by Subsection (27)(b)(i)(B) does not apply to actions taken
by the state or its officials or agencies under this part.
(d) The terms and activities "indicia of ownership," "primarily to protect a security
interest," "participation in management," and "security interest" under this part are in
accordance with 40 C.F.R. Part 280, Subpart I, as amended, and 42 U.S.C. Sec. 6991b(h)(9).
(e) The terms "participate in management" and "indicia of ownership" as defined in 40
C.F.R. Part 280, Subpart I, as amended, and 42 U.S.C. Sec. 6991b(h)(9) include and apply to
the fiduciaries listed in Subsection (27)(b)(i)(B).
(28) "Rests directly on the ground" means that at least some portion of a petroleum
storage tank situated aboveground is in direct contact with soil.
(29) "Soil test" means a test, established or approved by board rule, to detect the
presence of petroleum in soil.
(30) "State cleanup appropriation" means money appropriated by the Legislature to the
department to fund the investigation, abatement, and corrective action regarding releases not
covered by the fund.
(31) "Underground piping" means piping that is buried in the ground that is in direct
contact with soil and connected to an aboveground petroleum storage tank.
(32) "Underground storage tank" means a tank regulated under Subtitle I, Resource
Conservation and Recovery Act, 42 U.S.C. Sec. 6991c, et seq., including:
(a) underground pipes and lines connected to a storage tank;
(b) underground ancillary equipment;
(c) a containment system; and
(d) each compartment of a multi-compartment storage tank.
(33) "Underground storage tank installation company" means a person, firm,
partnership, corporation, governmental entity, association, or other organization that installs
underground storage tanks.
(34) "Underground storage tank installation company permit" means a permit issued to
an underground storage tank installation company by the director.
(35) "Underground storage tank technician" means a person employed by and acting
under the direct supervision of a certified petroleum storage tank consultant to assist in carrying
out the functions described in Subsection (7)(a).
Section 6. Section 
19-6-405.7
 is amended to read:
19-6-405.7.
Petroleum Storage Tank Cleanup Fund -- Revenue and purposes --
Relation to Petroleum Storage Tank Fund.
(1) There is created [
a private-purpose trust
] 
an enterprise
 fund entitled the "Petroleum
Storage Tank Cleanup Fund," which is referred to in this section as the cleanup fund.
(2) The cleanup fund sources of revenue are:
(a) any voluntary contributions received by the department for the cleanup of facilities;
(b) legislative appropriations made to the cleanup fund; and
(c) costs recovered under this part.
(3) The cleanup fund shall earn interest, which shall be deposited in the cleanup fund.
(4) The director may use the cleanup fund money for administration, investigation,
abatement action, and preparing and implementing a corrective action plan regarding releases
and suspected releases not covered by the Petroleum Storage Tank [
Trust
] Fund created in
Section 
19-6-409
.
Section 7. Section 
19-6-409
 is amended to read:
19-6-409.
Petroleum Storage Tank [
Trust Fund created
] 
Fund
 -- Source of
revenues.
(1) (a) There is created [
a private-purpose trust
] 
an enterprise
 fund entitled the
"Petroleum Storage Tank [
Trust
] Fund."
(b) The sole sources of revenues for the fund are:
(i) petroleum storage tank fees paid under Section 
19-6-411
;
(ii) underground storage tank installation company permit fees paid under Section
19-6-411
;
(iii) the environmental assurance fee and penalties paid under Section 
19-6-410.5
;
(iv) appropriations to the fund;
(v) principal and interest received from the repayment of loans made by the director
under Subsection (5); and
(vi) interest accrued on revenues listed in this Subsection (1)(b).
(c) Interest earned on fund money is deposited into the fund.
(2) The director may expend money from the fund to pay costs:
(a) covered by the fund under Section 
19-6-419
;
(b) of administering the:
(i) fund; and
(ii) environmental assurance program and fee under Section 
19-6-410.5
;
(c) incurred by the state for a legal service or claim adjusting service provided in
connection with a claim, judgment, award, or settlement for bodily injury or property damage
to a third party;
(d) incurred by the director in determining the actuarial soundness of the fund;
(e) incurred by a third party claiming injury or damages from a release reported on or
after May 11, 2010, for hiring a certified petroleum storage tank consultant:
(i) to review an investigation or corrective action by a responsible party; and
(ii) in accordance with Subsection (4); and
(f) allowed under this part that are not listed under this Subsection (2).
(3) Costs for the administration of the fund and the environmental assurance fee shall
be appropriated by the Legislature.
(4) The director shall:
(a) in paying costs under Subsection (2)(e):
(i) determine a reasonable limit on costs paid based on the:
(A) extent of the release;
(B) impact of the release; and
(C) services provided by the certified petroleum storage tank consultant;
(ii) pay, per release, costs for one certified petroleum storage tank consultant agreed to
by all third parties claiming damages or injury;
(iii) include costs paid in the coverage limits allowed under Section 
19-6-419
; and
(iv) not pay legal costs of third parties;
(b) review and give careful consideration to reports and recommendations provided by
a certified petroleum storage tank consultant hired by a third party; and
(c) make reports and recommendations provided under Subsection (4)(b) available on
the Division of Environmental Response and Remediation's website.
(5) The director may loan, in accordance with this section, money available in the fund
to a person to be used for:
(a) upgrading an underground storage tank;
(b) replacing an underground storage tank; or
(c) permanently closing an underground storage tank.
(6) (a) A person may apply to the director for a loan under Subsection (5)(c) if all tanks
owned or operated by that person are in substantial compliance with all state and federal
requirements or will be brought into substantial compliance using money from the fund.
(b) A person may apply to the director for a loan under Subsection (5)(a) or (b) if:
(i) the requirements of Subsection (6)(a) are met; and
(ii) the person participates in the Environmental Assurance Program under Section
19-6-410.5
.
(7) The director shall consider loan applications under Subsection (6) to meet the
following objectives:
(a) support availability of gasoline in rural parts of the state;
(b) support small businesses; and
(c) reduce the threat of a petroleum release endangering the environment.
(8) (a) A loan made under this section may not be for more than:
(i) $300,000 for all tanks at any one facility;
(ii) $100,000 per tank; and
(iii) 80% of the total cost of:
(A) upgrading an underground storage tank;
(B) replacing an underground storage tank; or
(C) permanently closing an underground storage tank.
(b) A loan made under this section shall:
(i) have a fixed annual interest rate of 0%;
(ii) have a term no longer than 10 years;
(iii) be made on the condition the loan applicant obtains adequate security for the loan
as established by board rule under Subsection (9); and
(iv) comply with rules made by the board under Subsection (9).
(9) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the
board shall make rules establishing:
(a) form, content, and procedure for a loan application;
(b) criteria and procedures for prioritizing a loan application;
(c) requirements and procedures for securing a loan;
(d) procedures for making a loan;
(e) procedures for administering and ensuring repayment of a loan, including late
payment penalties;
(f) procedures for recovering on a defaulted loan; and
(g) the maximum amount of the fund that may be used for loans.
(10) A decision by the director to loan money from the fund and otherwise administer
the fund is not subject to Title 63G, Chapter 4, Administrative Procedures Act.
(11) The Legislature shall appropriate money from the fund to the department for the
administration costs associated with making loans under this section.
(12) The director may enter into an agreement with a public entity or private
organization to perform a task associated with administration of loans made under this section.
Section 8. Section 
19-6-410.5
 is amended to read:
19-6-410.5.
Environmental Assurance Program -- Participant fee -- State Tax
Commission administration, collection, and enforcement of tax.
(1) As used in this section:
(a) "Cash balance" means cash plus investments and current accounts receivable minus
current accounts payable, excluding the liabilities estimated by the executive director.
(b) "Commission" means the State Tax Commission, as defined in Section 
59-1-101
.
(2) (a) There is created an Environmental Assurance Program.
(b) The program shall provide to a participating owner or operator, upon payment of
the fee imposed under Subsection (4), assistance with satisfying the financial responsibility
requirements of 40 C.F.R., Part 280, Subpart H, by providing funds from the Petroleum
Storage Tank [
Trust
] Fund established in Section 
19-6-409
, subject to the terms and conditions
of this part, and rules implemented under this part.
(3) (a) Subject to Subsection (3)(b), participation in the program is voluntary.
(b) An owner or operator seeking to satisfy financial responsibility requirements
through the program shall use the program for all petroleum storage tanks that the owner or
operator owns or operates.
(4) (a) There is assessed an environmental assurance fee of 13/20 cent per gallon on the
first sale or use of petroleum products in the state.
(b) The environmental assurance fee and any other revenue collected under this section
shall be deposited in the Petroleum Storage Tank [
Trust
] Fund created in Section 
19-6-409
 and
used solely for the purposes listed in Section 
19-6-409
.
(5) (a) The commission shall administer, collect, and enforce the fee imposed under
this section according to the same procedures used in the administration, collection, and
enforcement of the state sales and use tax under:
(i) Title 59, Chapter 1, General Taxation Policies; and
(ii) Title 59, Chapter 12, Part 1, Tax Collection.
(b) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the
commission shall make rules to establish:
(i) the method of payment of the environmental assurance fee;
(ii) the procedure for reimbursement or exemption of an owner or operator that does
not participate in the program, including an owner or operator of an above ground storage tank;
and
(iii) the procedure for confirming with the department that an owner or operator
qualifies for reimbursement or exemption under Subsection (5)(b)(ii).
(c) The commission may retain an amount not to exceed 2.5% of fees collected under
this section for the cost to the commission of rendering its services.
(d) By January 1, 2015, for underground storage tanks, and by July 1, 2026, for
aboveground petroleum storage tanks, the division shall, by rule, create:
(i) a model for assessing the risk profile of each facility participating in the program,
for purposes of qualifying for a rebate of a portion of the environmental assurance fee
described in Subsection (4) collected from an owner or operator that participates in the
program; and
(ii) a rebate schedule listing the amount of the environmental assurance fee that an
owner or operator participating in the program may qualify for based on risk profiles
determined by the model developed under Subsection (5)(d)(i).
(e) The rebate described in Subsection (5)(d):
(i) may not exceed 40% of the actual fee collected from an owner or operator of a
low-risk underground storage tank as defined in the risk-based model developed under
Subsection (5)(d);
(ii) is administered on a per facility basis;
(iii) is based on the facility's risk profile at the end of the prior calendar year;
(iv) is only applicable to an environmental assurance fee collected after December 30,
2014, for underground storage tanks, and June 30, 2026, for aboveground petroleum storage
tanks; and
(v) shall be claimed in the form of a refund from the commission.
(f) The refund described in Subsection (5)(e)(v) may be claimed on a monthly basis.
(6) (a) The person responsible for payment of the fee under this section shall, by the
last day of the month following the month in which the sale occurs:
(i) complete and submit the form prescribed by the commission; and
(ii) pay the fee to the commission.
(b) (i) The penalties and interest for failure to file the form or to pay the environmental
assurance fee are the same as the penalties and interest under Sections 
59-1-401
 and 
59-1-402
.
(ii) The commission shall deposit penalties and interest collected under this section in
the Petroleum Storage Tank [
Trust
] Fund.
(c) The commission shall report to the department a person who is delinquent in
payment of the fee under this section.
(7) (a) (i) If the cash balance of the Petroleum Storage Tank [
Trust
] Fund on June 30 of
any year exceeds $50,000,000, the assessment of the environmental assurance fee as provided
in Subsection (4) is reduced to 1/4 cent per gallon beginning November 1.
(ii) The reduction under this Subsection (7)(a) remains in effect until modified by the
Legislature in a general or special session.
(b) The commission shall determine the cash balance of the fund each year as of June
30.
(c) Before September 1 of each year, the department shall provide the commission with
the accounts payable of the fund as of June 30.
Section 9. Section 
19-6-411
 is amended to read:
19-6-411.
Petroleum storage tank fee for program participants.
(1) In addition to the underground storage tank registration fee paid in Section
19-6-408
, the owner or operator of a petroleum storage tank who elects to participate in the
environmental assurance program under Section 
19-6-410.5
 shall also pay an annual petroleum
storage tank fee to the department for each facility as follows:
(a) an annual fee of:
(i) $450 for each tank in a facility with an annual facility throughput rate of 70,000
gallons or less;
(ii) $150 for each tank in a facility with an annual facility throughput rate of greater
than 70,000 gallons; and
(iii) $450 for each tank in a facility regarding which:
(A) the facility's throughput rate is not reported to the department within 30 days after
the date this throughput information is requested by the department; or
(B) the owner or operator elects to pay the fee under this Subsection (1)(a)(iii), rather
than report under Subsection (1)(a)(i) or (ii); and
(b) for any new tank:
(i) that is installed to replace an existing tank at an existing facility, any annual
petroleum storage tank fee paid for the current fiscal year for the existing tank is applicable to
the new tank; and
(ii) installed at a new facility or at an existing facility, which is not a replacement for
another existing tank, the fees are as provided in Subsection (1)(a)(ii).
(2) (a) As a condition of receiving a permit and being eligible for benefits under
Section 
19-6-419
 from the Petroleum Storage Tank [
Trust
] Fund, each underground storage
tank installation company shall pay to the department the following fees to be deposited in the
fund:
(i) an annual fee of:
(A) $2,000 per underground storage tank installation company if the installation
company has installed 15 or fewer underground storage tanks within the 12 months preceding
the fee due date; or
(B) $4,000 per underground storage tank installation company if the installation
company has installed 16 or more underground storage tanks within the 12 months preceding
the fee due date; and
(ii) $200 for each underground storage tank installed in the state, to be paid prior to
completion of installation.
(b) The board shall make rules specifying which portions of an underground storage
tank installation shall be subject to the permitting fees when less than a full underground
storage tank system is installed.
(3) (a) Fees under Subsection (1) are due on or before July 1 annually.
(b) If the department does not receive the fee on or before July 1, the department shall
impose a late penalty of $60 per facility.
(c) (i) The fee and the late penalty accrue interest at 12% per annum.
(ii) If the fee, the late penalty, and all accrued interest are not received by the
department within 60 days after July 1, the eligibility of the owner or operator to receive
payments for claims against the fund lapses on the 61st day after July 1.
(iii) In order for the owner or operator to reinstate eligibility to receive payments for
claims against the fund, the owner or operator shall meet the requirements of Subsection
19-6-428
(3).
(4) (a) (i) Fees under Subsection (2)(a)(i) are due on or before July 1 annually. If the
department does not receive the fees on or before July 1, the department shall impose a late
penalty of $60 per installation company. The fee and the late penalty accrue interest at 12% per
annum.
(ii) If the fee, late penalty, and all accrued interest due are not received by the
department within 60 days after July 1, the underground storage tank installation company's
permit and eligibility to receive payments for claims against the fund lapse on the 61st day after
July 1.
(b) (i) Fees under Subsection (2)(a)(ii) are due prior to completion of installation. If
the department does not receive the fees prior to completion of installation, the department
shall impose a late penalty of $60 per facility. The fee and the late penalty accrue interest at
12% per annum.
(ii) If the fee, late penalty, and all accrued interest are not received by the department
within 60 days after the underground storage tank installation is completed, eligibility to
receive payments for claims against the fund for that tank lapse on the 61st day after the tank
installation is completed.
(c) The director may not reissue the underground storage tank installation company
permit until the fee, late penalty, and all accrued interest are received by the department.
(5) If the executive director determines that the fees established in Subsections (1) and
(2) and the environmental assurance fee established in Section 
19-6-410.5
 are insufficient to
maintain the fund on an actuarially sound basis, the executive director may petition the
Legislature to increase the petroleum storage tank and underground storage tank installation
company permit fees, and the environmental assurance fee to a level that will sustain the fund
on an actuarially sound basis.
(6) The director may waive all or part of the fees required to be paid on or before May
5, 1997, for a petroleum storage tank under this section if no fuel has been dispensed from the
tank on or after July 1, 1991.
(7) (a) The director shall issue a certificate of compliance to the owner or operator of a
petroleum storage tank or underground storage tank, for which payment of fees has been made
and other requirements have been met to qualify for a certificate of compliance under this part.
(b) The board shall make rules providing for the identification, through a tag or other
readily identifiable method, of a petroleum storage tank or underground storage tank under
Subsection (7)(a) that does not qualify for a certificate of compliance under this part.
Section 10. Section 
19-6-415
 is amended to read:
19-6-415.
Participation of excluded or exempt tanks.
(1) An underground storage tank exempt from regulation under 40 C.F.R., Part 280,
Subpart A, may become eligible for payments from the Petroleum Storage Tank [
Trust
] Fund if
the underground storage tank:
(a) (i) is a farm or residential tank with a capacity of 1,100 gallons or less and is used
for storing motor fuel for noncommercial purposes;
(ii) is used for storing heating oil for consumptive use on the premises where stored; or
(iii) is used for any oxygenate blending component for motor fuels;
(b) complies with the requirements of Section 
19-6-412
;
(c) meets other requirements established by rules made under Section 
19-6-403
; and
(d) pays registration and tank fees and environmental assurance fees, equivalent to
those fees outlined in Sections 
19-6-408
, 
19-6-410.5
, and 
19-6-411
.
(2) An aboveground petroleum storage tank excluded from the definition of
aboveground petroleum storage tank under Section 
19-6-402
, may become eligible for
payments from the Petroleum Storage Tank [
Trust
] Fund if the owner or operator:
(a) pays those fees that are equivalent to the registration and tank fees and
environmental assurance fees under Sections 
19-6-408
, 
19-6-410.5
, and 
19-6-411
;
(b) complies with the requirements of Section 
19-6-412
; and
(c) meets other requirements established by rules made under Section 
19-6-403
.
Section 11. Section 
40-6-19
 is amended to read:
40-6-19.
Bond and Surety Forfeiture Fund -- Contents -- Use of fund money.
(1) There is created [
a private-purpose trust fund
] 
an administrative fund within the
General Fund
 known as the "Bond and Surety Forfeiture [
Trust
] Fund."
(2) Money collected by the Division of Oil, Gas, and Mining as a result of bond or
surety forfeitures shall be deposited in the fund.
(3) Interest earned on money in the fund shall accrue to the fund.
(4) (a) Money from each forfeited bond or surety, together with interest, shall be used
by the Division of Oil, Gas, and Mining to accomplish the requisite performance standards
under the program to which the forfeited bond or surety corresponds.
(b) Any money not used for a project shall be returned to the rightful claimant.
Section 12. Section 
41-1a-418
 is amended to read:
41-1a-418.
Authorized special group license plates.
(1) The division shall only issue special group license plates in accordance with this
section through Section 
41-1a-422
 to a person who is specified under this section within the
categories listed as follows:
(a) disability special group license plates issued in accordance with Section 
41-1a-420
;
(b) honor special group license plates, as in a war hero, which plates are issued for a:
(i) survivor of the Japanese attack on Pearl Harbor;
(ii) former prisoner of war;
(iii) recipient of a Purple Heart;
(iv) disabled veteran;
(v) recipient of a gold star award issued by the United States Secretary of Defense; or
(vi) recipient of a campaign or combat theater award determined by the Department of
Veterans and Military Affairs;
(c) unique vehicle type special group license plates, as for historical, collectors value,
or other unique vehicle type, which plates are issued for:
(i) a special interest vehicle;
(ii) a vintage vehicle;
(iii) a farm truck; or
(iv) (A) until Subsection (1)(c)(iv)(B) or (4) applies, a vehicle powered by clean fuel as
defined in Section 
59-13-102
; or
(B) beginning on the effective date of rules made by the Department of Transportation
authorized under Subsection 
41-6a-702
(5)(b) and until Subsection (4) applies, a vehicle
powered by clean fuel that meets the standards established by the Department of Transportation
in rules authorized under Subsection 
41-6a-702
(5)(b);
(d) recognition special group license plates, which plates are issued for:
(i) a current member of the Legislature;
(ii) a current member of the United States Congress;
(iii) a current member of the National Guard;
(iv) a licensed amateur radio operator;
(v) a currently employed, volunteer, or retired firefighter until June 30, 2009;
(vi) an emergency medical technician;
(vii) a current member of a search and rescue team;
(viii) a current honorary consulate designated by the United States Department of
State;
(ix) an individual supporting commemoration and recognition of women's suffrage;
(x) an individual supporting a fraternal, initiatic order for those sharing moral and
metaphysical ideals, and designed to teach ethical and philosophical matters of brotherly love,
relief, and truth;
(xi) an individual supporting the Utah Wing of the Civil Air Patrol; or
(xii) an individual supporting the recognition and continuation of the work and life of
Dr. Martin Luther King, Jr.; or
(e) support special group license plates, as for a contributor to an institution or cause,
which plates are issued for a contributor to:
(i) an institution's scholastic scholarship fund;
(ii) the Division of Wildlife Resources;
(iii) the Department of Veterans and Military Affairs;
(iv) the Division of State Parks or the Division of Recreation;
(v) the Department of Agriculture and Food;
(vi) the Guardian Ad Litem Services Account and the Children's Museum of Utah;
(vii) the Boy Scouts of America;
(viii) spay and neuter programs through No More Homeless Pets in Utah;
(ix) the Boys and Girls Clubs of America;
(x) Utah public education;
(xi) programs that provide support to organizations that create affordable housing for
those in severe need through the Division of Real Estate;
(xii) the Department of Public Safety;
(xiii) programs that support Zion National Park;
(xiv) beginning on July 1, 2009, programs that provide support to firefighter
organizations;
(xv) programs that promote bicycle operation and safety awareness;
(xvi) programs that conduct or support cancer research;
(xvii) programs that create or support autism awareness;
(xviii) programs that create or support humanitarian service and educational and
cultural exchanges;
(xix) until September 30, 2017, programs that conduct or support prostate cancer
awareness, screening, detection, or prevention;
(xx) programs that support and promote adoptions;
(xxi) programs that support issues affecting women and children through an
organization affiliated with a national professional men's basketball organization;
(xxii) programs that strengthen youth soccer, build communities, and promote
environmental sustainability through an organization affiliated with a professional men's soccer
organization;
(xxiii) programs that support children with heart disease;
(xxiv) programs that support the operation and maintenance of the Utah Law
Enforcement Memorial;
(xxv) programs that provide assistance to children with cancer;
(xxvi) programs that promote leadership and career development through agricultural
education;
(xxvii) the Utah State Historical Society;
[
(xxviii) programs to transport veterans to visit memorials honoring the service and
sacrifices of veterans;
]
[
(xxix)
] 
(xxviii)
 programs that promote motorcycle safety awareness;
[
(xxx)
] 
(xxix)
 organizations that promote clean air through partnership, education, and
awareness;
[
(xxxi)
] 
(xxx)
 programs dedicated to strengthening the state's Latino community
through education, mentoring, and leadership opportunities;
[
(xxxii)
] 
(xxxi)
 organizations dedicated to facilitating, connecting, registering, and
advocating for organ donors and donor families; or
[
(xxxiii)
] 
(xxxii)
 public education on behalf of the Kiwanis International clubs.
(2) (a) The division may not issue a new type of special group license plate or decal
unless the division receives:
(i) (A) a private donation for the start-up fee established under Section 
63J-1-504
 for
the production and administrative costs of providing the new special group license plates or
decals; or
(B) a legislative appropriation for the start-up fee provided under Subsection
(2)(a)(i)(A); and
(ii) beginning on January 1, 2012, and for the issuance of a support special group
license plate authorized in Section 
41-1a-422
, at least 500 completed applications for the new
type of support special group license plate or decal to be issued with all fees required under this
part for the support special group license plate or decal issuance paid by each applicant.
(b) (i) Beginning on January 1, 2012, each participating organization shall collect and
hold applications for support special group license plates or decals authorized in Section
41-1a-422
 on or after January 1, 2012, until it has received at least 500 applications.
(ii) Once a participating organization has received at least 500 applications, it shall
submit the applications, along with the necessary fees, to the division for the division to begin
working on the design and issuance of the new type of support special group license plate or
decal to be issued.
(iii) Beginning on January 1, 2012, the division may not work on the issuance or design
of a new support special group license plate or decal authorized in Section 
41-1a-422
 until the
applications and fees required under this Subsection (2) have been received by the division.
(iv) The division shall begin issuance of a new support special group license plate or
decal authorized in Section 
41-1a-422
 on or after January 1, 2012, no later than six months
after receiving the applications and fees required under this Subsection (2).
(c) (i) Beginning on July 1, 2009, the division may not renew a motor vehicle
registration of a motor vehicle that has been issued a firefighter recognition special group
license plate unless the applicant is a contributor as defined in Subsection
41-1a-422
(1)(a)(ii)(D) to the Firefighter Support Restricted Account.
(ii) A registered owner of a vehicle that has been issued a firefighter recognition
special group license plate prior to July 1, 2009, upon renewal of the owner's motor vehicle
registration shall:
(A) be a contributor to the Firefighter Support Restricted Account as required under
Subsection (2)(c)(i); or
(B) replace the firefighter recognition special group license plate with a new license
plate.
(3) Beginning on July 1, 2011, if a support special group license plate or decal type
authorized in Section 
41-1a-422
 and issued on or after January 1, 2012, has fewer than 500
license plates issued each year for a three consecutive year time period that begins on July 1,
the division may not issue that type of support special group license plate or decal to a new
applicant beginning on January 1 of the following calendar year after the three consecutive year
time period for which that type of support special group license plate or decal has fewer than
500 license plates issued each year.
(4) Beginning on July 1, 2011, the division may not issue to an applicant a unique
vehicle type license plate for a vehicle powered by clean fuel under Subsection (1)(c)(iv).
(5) (a) Beginning on October 1, 2017, the division may not issue a new prostate cancer
support special group license plate.
(b) A registered owner of a vehicle that has been issued a prostate cancer support
special group license plate before October 1, 2017, may renew the owner's motor vehicle
registration, with the contribution allocated as described in Section 
41-1a-422
.
Section 13. Section 
41-1a-422
 is amended to read:
41-1a-422.
Support special group license plates -- Contributor -- Voluntary
contribution collection procedures.
(1) As used in this section:
(a) (i) except as provided in Subsection (1)(a)(ii), "contributor" means a person who has
donated or in whose name at least $25 has been donated to:
(A) a scholastic scholarship fund of a single named institution;
(B) the Department of Veterans and Military Affairs for veterans programs;
(C) the Division of Wildlife Resources for the Wildlife Resources Account created in
Section 
23-14-13
, for conservation of wildlife and the enhancement, preservation, protection,
access, and management of wildlife habitat;
(D) the Department of Agriculture and Food for the benefit of conservation districts;
(E) the Division of Recreation for the benefit of snowmobile programs;
(F) the Guardian Ad Litem Services Account and the Children's Museum of Utah, with
the donation evenly divided between the two;
(G) the Boy Scouts of America for the benefit of a Utah Boy Scouts of America
council as specified by the contributor;
(H) No More Homeless Pets in Utah for distribution to organizations or individuals
that provide spay and neuter programs that subsidize the sterilization of domestic animals;
(I) the Utah Alliance of Boys and Girls Clubs, Inc. to provide and enhance youth
development programs;
(J) the Utah Association of Public School Foundations to support public education;
(K) the Utah Housing Opportunity Restricted Account created in Section 
61-2-204
 to
assist people who have severe housing needs;
(L) the Public Safety Honoring Heroes Restricted Account created in Section 
53-1-118
to support the families of fallen Utah Highway Patrol troopers and other Department of Public
Safety employees;
(M) the Division of State Parks for distribution to organizations that provide support
for Zion National Park;
(N) the Firefighter Support Restricted Account created in Section 
53-7-109
 to support
firefighter organizations;
(O) the Share the Road Bicycle Support Restricted Account created in Section
72-2-127
 to support bicycle operation and safety awareness programs;
(P) the Cancer Research Restricted Account created in Section 
26-21a-302
 to support
cancer research programs;
(Q) Autism Awareness Restricted Account created in Section 
53F-9-401
 to support
autism awareness programs;
(R) Humanitarian Service and Educational and Cultural Exchange Restricted Account
created in Section 
9-17-102
 to support humanitarian service and educational and cultural
programs;
(S) Upon renewal of a prostate cancer support special group license plate, to the Cancer
Research Restricted Account created in Section 
26-21a-302
 to support cancer research
programs;
(T) the Choose Life Adoption Support Restricted Account created in Section
62A-4a-608
 to support programs that promote adoption;
(U) the National Professional Men's Basketball Team Support of Women and Children
Issues Restricted Account created in Section 
62A-1-202
;
(V) the Utah Law Enforcement Memorial Support Restricted Account created in
Section 
53-1-120
;
(W) the Children with Cancer Support Restricted Account created in Section
26-21a-304
 for programs that provide assistance to children with cancer;
(X) the National Professional Men's Soccer Team Support of Building Communities
Restricted Account created in Section 
9-19-102
;
(Y) the Children with Heart Disease Support Restricted Account created in Section
26-58-102
;
(Z) the Utah Intracurricular Student Organization Support for Agricultural Education
and Leadership Restricted Account created in Section 
4-42-102
;
(AA) the Division of Wildlife Resources for the Support for State-Owned Shooting
Ranges Restricted Account created in Section 
23-14-13.5
, for the creation of new, and
operation and maintenance of existing, state-owned firearm shooting ranges;
(BB) the Utah State Historical Society to further the mission and purpose of the Utah
State Historical Society;
(CC) the Motorcycle Safety Awareness Support Restricted Account created in Section
72-2-130
;
[
(DD) the Transportation of Veterans to Memorials Support Restricted Account
created in Section 
71-14-102
;
]
[
(EE)
] 
(DD)
 clean air support causes, with half of the donation deposited into the
Clean Air Support Restricted Account created in Section 
19-1-109
, and half of the donation
deposited into the Clean Air Fund created in Section 
59-10-1319
;
[
(FF)
] 
(EE)
 the Latino Community Support Restricted Account created in Section
13-1-16
;
[
(GG)
] 
(FF)
 the Allyson Gamble Organ Donation Contribution Fund created in Section
26-18b-101
; or
[
(HH)
] 
(GG)
 public education on behalf of the Kiwanis International clubs, with the
amount of the donation required to cover the costs of issuing, ordering, or reordering Kiwanis
support special group plates, as determined by the State Tax Commission, deposited into the
Kiwanis Education Support Fund created in Section 
53F-9-403
, and all remaining donation
amounts deposited into the Education Fund.
(ii) (A) For a veterans special group license plate described in Subsection
41-1a-421
(1)(a)(v) or 
41-1a-422
(4), "contributor" means a person who has donated or in whose
name at least a $25 donation at the time of application and $10 annual donation thereafter has
been made.
(B) For a Utah Housing Opportunity special group license plate, "contributor" means a
person who:
(I) has donated or in whose name at least $30 has been donated at the time of
application and annually after the time of application; and
(II) is a member of a trade organization for real estate licensees that has more than
15,000 Utah members.
(C) For an Honoring Heroes special group license plate, "contributor" means a person
who has donated or in whose name at least $35 has been donated at the time of application and
annually thereafter.
(D) For a firefighter support special group license plate, "contributor" means a person
who:
(I) has donated or in whose name at least $15 has been donated at the time of
application and annually after the time of application; and
(II) is a currently employed, volunteer, or retired firefighter.
(E) For a cancer research special group license plate, "contributor" means a person who
has donated or in whose name at least $35 has been donated at the time of application and
annually after the time of application.
(F) For a Utah Law Enforcement Memorial Support special group license plate,
"contributor" means a person who has donated or in whose name at least $35 has been donated
at the time of application and annually thereafter.
(b) "Institution" means a state institution of higher education as defined under Section
53B-3-102
 or a private institution of higher education in the state accredited by a regional or
national accrediting agency recognized by the United States Department of Education.
(2) (a) An applicant for original or renewal collegiate special group license plates under
Subsection (1)(a)(i) must be a contributor to the institution named in the application and
present the original contribution verification form under Subsection (2)(b) or make a
contribution to the division at the time of application under Subsection (3).
(b) An institution with a support special group license plate shall issue to a contributor
a verification form designed by the commission containing:
(i) the name of the contributor;
(ii) the institution to which a donation was made;
(iii) the date of the donation; and
(iv) an attestation that the donation was for a scholastic scholarship.
(c) The state auditor may audit each institution to verify that the money collected by the
institutions from contributors is used for scholastic scholarships.
(d) After an applicant has been issued collegiate license plates or renewal decals, the
commission shall charge the institution whose plate was issued, a fee determined in accordance
with Section 
63J-1-504
 for management and administrative expenses incurred in issuing and
renewing the collegiate license plates.
(e) If the contribution is made at the time of application, the contribution shall be
collected, treated, and deposited as provided under Subsection (3).
(3) (a) An applicant for original or renewal support special group license plates under
this section must be a contributor to the sponsoring organization associated with the license
plate.
(b) This contribution shall be:
(i) unless collected by the named institution under Subsection (2), collected by the
division;
(ii) considered a voluntary contribution for the funding of the activities specified under
this section and not a motor vehicle registration fee;
(iii) deposited into the appropriate account less actual administrative costs associated
with issuing the license plates; and
(iv) for a firefighter special group license plate, deposited into the appropriate account
less:
(A) the costs of reordering firefighter special group license plate decals; and
(B) the costs of replacing recognition special group license plates with new license
plates under Subsection 
41-1a-1211
(13).
(c) The donation described in Subsection (1)(a) must be made in the 12 months prior to
registration or renewal of registration.
(d) The donation described in Subsection (1)(a) shall be a one-time donation made to
the division when issuing original:
(i) snowmobile license plates; or
(ii) conservation license plates.
(4) Veterans license plates shall display one of the symbols representing the Army,
Navy, Air Force, Marines, Coast Guard, or American Legion.
Section 14. Section 
49-11-903
 is amended to read:
49-11-903.
State appropriation funding offset -- Proportionate share
determination and reporting.
(1) As used in this section:
(a) "Baseline period" means calendar years 2013, 2014, and 2015.
(b) "Premium tax receipts" means the money received by the office under Subsection
49-11-901.5
(1) and paid in accordance with Subsections 
49-11-901.5
(2)(a) and (b).
(c) "State appropriation" means the ongoing state appropriation from the General Fund
to the Firefighters Retirement [
Trust and Agency
] Fund that offsets the gross expense of the
Firefighters' Retirement System.
(2) The office shall make a determination for the Firefighters' Retirement System, as
recommended by the actuary and adopted by the executive director, as follows:
(a) determine for the baseline period:
(i) the average annual dollar amount of premium tax receipts;
(ii) the average annual dollar amount of total employer contributions; and
(iii) the proportionate share of total dollar employer contributions funded by premium
tax receipts for the baseline period, which is calculated as the average annual dollar amount of
premium tax receipts divided by the average annual dollar amount of total employer
contributions;
(b) determine for each calendar year, beginning after calendar year 2020, the
proportionate share of total dollar employer contributions funded by the state appropriation,
which is calculated as the dollar amount of the state appropriation divided by the total dollar
employer contributions; and
(c) if the proportionate share for the year exceeds the proportionate share for the
baseline period under Subsection (2)(a)(iii), recommend the actuarially determined dollar
amount, if any, that the state appropriation may be reduced by in the future to maintain an
equivalent proportionate share that is not expected to exceed the proportionate share for the
baseline period.
(3) (a) If the determination under Subsection (2)(c) results in recommending a
reduction to the state appropriation, the office shall report the dollar amount of the
recommended reduction to the governor and Legislature, which may be included in the annual
report on contribution rates required under Subsection 
49-11-203
(1)(h).
(b) If the Legislature reduces the state appropriation, the board's subsequent certified
contribution rates for the Firefighters' Retirement System shall include any additional member
or employer contributions required to maintain the system on a financially and actuarially
sound basis due to the reduced funding offset dollars.
(4) As required to implement this section, the office may make the determinations
using actuarial assumptions and methods adopted by the board.
Section 15. Section 
51-5-4
 is amended to read:
51-5-4.
Funds established -- Titles of funds -- Fund functions.
(1) (a) (i) The funds enumerated in this section are established as major fund types.
(ii) All resources and financial transactions of Utah state government shall be
accounted for within one of these major fund types.
(b) (i) All funds or subfunds shall be consolidated into one of the state's major fund
types.
(ii) Where a specific statute requires that a fund or account be established, that fund or
account shall be accounted for as an individual fund, subfund, or account within the major fund
type to meet generally accepted accounting principles.
(iii) Existing and new activities of state government authorized by the Legislature shall
be accounted for within the framework of the major fund types established in this section.
(c) The Division of Finance shall determine the accounting classification that complies
with generally accepted accounting principles for all funds, subfunds, or accounts created by
the Legislature.
(d) (i) Major fund types shall be added by amending this chapter.
(ii) Whenever a new act creates or establishes a fund, subfund, or account without
amending this chapter, the reference to a fund, subfund, or account in the new act shall be
classified within one of the major fund types established by this section.
(2) Major Fund Type Titles:
(a) General Fund;
(b) Special Revenue Funds;
(c) Capital Projects Funds;
(d) Debt Service Funds;
(e) Permanent Funds;
(f) Enterprise Funds;
(g) Internal Service Funds;
(h) [
Trust and Agency
] 
Fiduciary
 Funds; and
(i) Discrete Component Unit Funds.
(3) The General Fund shall receive all revenues and account for all expenditures not
otherwise provided for by law in any other fund.
(4) Special Revenue Funds are used to account for and report proceeds of specific
revenue sources that are restricted or committed to be expended for a specified purpose.
(a) The Education Fund is a Special Revenue Fund that:
(i) receives all revenues from taxes on intangible property or from a tax on income; and
(ii) is designated for public and higher education.
(b) The Transportation Fund is a Special Revenue Fund that accounts for all revenues
that are required by law to be expended for highway purposes.
(c) (i) An Expendable Special Revenue Fund is a Special Revenue Fund created by
legislation or contractual relationship with parties external to the state that:
(A) identifies specific revenues collected from fees, taxes, dedicated credits, donations,
federal funds, or other sources;
(B) defines the use of the money in the fund for a specific function of government or
program within an agency; and
(C) delegates spending authority or authorization to use the fund's assets to a governing
board, administrative department, or other officials as defined in the enabling legislation or
contract establishing the fund.
(ii) An Expendable Special Revenue Fund may only be created by contractual
relationship with external parties when the sources of revenue for the fund are donated
revenues or federal revenues.
(iii) Expendable Special Revenue Funds are subject to annual legislative review by the
appropriate legislative appropriations subcommittee.
(5) (a) Capital Projects Funds account for financial resources to be expended for the
acquisition or construction of capital outlays, including the acquisition or construction of a
capital facility and other capital assets. Capital Projects Funds exclude those types of
capital-related outflows financed by proprietary funds or for assets that will be held in trust for
individuals, private organizations, or other governments.
(b) The Transportation Investment Fund of 2005 is a Capital Projects Fund that
accounts for revenues that are required by law to be expended for the maintenance,
construction, reconstruction, or renovation of certain state and federal highways.
(6) Debt Service Funds account for the accumulation of resources for, and the payment
of, the principal and interest on general long-term obligations.
(7) Permanent Funds account for assets that are legally restricted to the extent that only
earnings, and not principal, may be used for a specific purpose.
(8) Enterprise Funds are designated to account for the following:
(a) operations, financed and operated in a manner similar to private business
enterprises, where the Legislature intends that the costs of providing goods or services to the
public are financed or recovered primarily through user charges;
(b) operations where the Legislature requires periodic determination of revenues
earned, expenses incurred, and net income;
(c) operations for which a fee is charged to external users for goods or services; or
(d) operations that are financed with debt that is secured solely by a pledge of the net
revenues from fees and charges of the operations.
(9) Internal Service Funds account for the financing of goods or services provided by
one department, division, or agency to other departments, divisions, or agencies of the state, or
to other governmental units, on a cost-reimbursement basis.
(10) (a) [
Trust and Agency
] 
Fiduciary
 Funds account for assets held by the state as
trustee or agent for individuals, private organizations, or other governmental units.
(b) Pension Trust Funds, Investment Trust Funds, Private-Purpose Trust Funds, and
[
Agency
] 
Custodial
 Funds are [
Trust and Agency
] 
Fiduciary
 Funds.
(11) Discrete Component Unit Funds account for the financial resources used to
operate the state's colleges and universities and other discrete component units.
Section 16. Section 
59-2-924.2
 is amended to read:
59-2-924.2.
Adjustments to the calculation of a taxing entity's certified tax rate.
(1) For purposes of this section, "certified tax rate" means a certified tax rate calculated
in accordance with Section 
59-2-924
.
(2) Beginning January 1, 1997, if a taxing entity receives increased revenues from
uniform fees on tangible personal property under Section 
59-2-405
, 
59-2-405.1
, 
59-2-405.2
,
59-2-405.3
, or 
72-10-110.5
 as a result of any county imposing a sales and use tax under
Chapter 12, Part 11, County Option Sales and Use Tax, the taxing entity shall decrease its
certified tax rate to offset the increased revenues.
(3) (a) Beginning July 1, 1997, if a county has imposed a sales and use tax under
Chapter 12, Part 11, County Option Sales and Use Tax, the county's certified tax rate shall be:
(i) decreased on a one-time basis by the amount of the estimated sales and use tax
revenue to be distributed to the county under Subsection 
59-12-1102
(3); and
(ii) increased by the amount necessary to offset the county's reduction in revenue from
uniform fees on tangible personal property under Section 
59-2-405
, 
59-2-405.1
, 
59-2-405.2
,
59-2-405.3
, or 
72-10-110.5
 as a result of the decrease in the certified tax rate under Subsection
(3)(a)(i).
(b) The commission shall determine estimates of sales and use tax distributions for
purposes of Subsection (3)(a).
(4) Beginning January 1, 1998, if a municipality has imposed an additional resort
communities sales and use tax under Section 
59-12-402
, the municipality's certified tax rate
shall be decreased on a one-time basis by the amount necessary to offset the first 12 months of
estimated revenue from the additional resort communities sales and use tax imposed under
Section 
59-12-402
.
(5) (a) This Subsection (5) applies to each county that:
(i) establishes a countywide special service district under Title 17D, Chapter 1, Special
Service District Act, to provide jail service, as provided in Subsection 
17D-1-201
(10); and
(ii) levies a property tax on behalf of the special service district under Section
17D-1-105
.
(b) (i) The certified tax rate of each county to which this Subsection (5) applies shall be
decreased by the amount necessary to reduce county revenues by the same amount of revenues
that will be generated by the property tax imposed on behalf of the special service district.
(ii) Each decrease under Subsection (5)(b)(i) shall occur contemporaneously with the
levy on behalf of the special service district under Section 
17D-1-105
.
(6) (a) As used in this Subsection (6):
(i) "Annexing county" means a county whose unincorporated area is included within a
public safety district by annexation.
(ii) "Annexing municipality" means a municipality whose area is included within a
public safety district by annexation.
(iii) "Equalized public safety protection tax rate" means the tax rate that results from:
(A) calculating, for each participating county and each participating municipality, the
property tax revenue necessary:
(I) in the case of a fire district, to cover all of the costs associated with providing fire
protection, paramedic, and emergency services:
(Aa) for a participating county, in the unincorporated area of the county; and
(Bb) for a participating municipality, in the municipality; or
(II) in the case of a police district, to cover all the costs:
(Aa) associated with providing law enforcement service:
(Ii) for a participating county, in the unincorporated area of the county; and
(IIii) for a participating municipality, in the municipality; and
(Bb) that the police district board designates as the costs to be funded by a property
tax; and
(B) adding all the amounts calculated under Subsection (6)(a)(iii)(A) for all
participating counties and all participating municipalities and then dividing that sum by the
aggregate taxable value of the property, as adjusted in accordance with Section 
59-2-913
:
(I) for participating counties, in the unincorporated area of all participating counties;
and
(II) for participating municipalities, in all the participating municipalities.
(iv) "Fire district" means a service area under Title 17B, Chapter 2a, Part 9, Service
Area Act:
(A) created to provide fire protection, paramedic, and emergency services; and
(B) in the creation of which an election was not required under Subsection
17B-1-214
(3)(d).
(v) "Participating county" means a county whose unincorporated area is included
within a public safety district at the time of the creation of the public safety district.
(vi) "Participating municipality" means a municipality whose area is included within a
public safety district at the time of the creation of the public safety district.
(vii) "Police district" means a service area under Title 17B, Chapter 2a, Part 9, Service
Area Act, within a county of the first class:
(A) created to provide law enforcement service; and
(B) in the creation of which an election was not required under Subsection
17B-1-214
(3)(d).
(viii) "Public safety district" means a fire district or a police district.
(ix) "Public safety service" means:
(A) in the case of a public safety district that is a fire district, fire protection,
paramedic, and emergency services; and
(B) in the case of a public safety district that is a police district, law enforcement
service.
(b) In the first year following creation of a public safety district, the certified tax rate of
each participating county and each participating municipality shall be decreased by the amount
of the equalized public safety tax rate.
(c) In the first budget year following annexation to a public safety district, the certified
tax rate of each annexing county and each annexing municipality shall be decreased by an
amount equal to the amount of revenue budgeted by the annexing county or annexing
municipality:
(i) for public safety service; and
(ii) in:
(A) for a taxing entity operating under a January 1 through December 31 fiscal year,
the prior calendar year; or
(B) for a taxing entity operating under a July 1 through June 30 fiscal year, the prior
fiscal year.
(d) Each tax levied under this section by a public safety district shall be considered to
be levied by:
(i) each participating county and each annexing county for purposes of the county's tax
limitation under Section 
59-2-908
; and
(ii) each participating municipality and each annexing municipality for purposes of the
municipality's tax limitation under Section 
10-5-112
, for a town, or Section 
10-6-133
, for a
city.
(e) The calculation of a public safety district's certified tax rate for the year of
annexation shall be adjusted to include an amount of revenue equal to one half of the amount
of revenue budgeted by the annexing entity for public safety service in the annexing entity's
prior fiscal year if:
(i) the public safety district operates on a January 1 through December 31 fiscal year;
(ii) the public safety district approves an annexation of an entity operating on a July 1
through June 30 fiscal year; and
(iii) the annexation described in Subsection (6)(e)(ii) takes effect on July 1.
(7) (a) The base taxable value as defined in Section 
17C-1-102
 shall be reduced for any
year to the extent necessary to provide a community reinvestment agency established under
Title 17C, Limited Purpose Local Government Entities - Community Reinvestment Agency
Act, with approximately the same amount of money the agency would have received without a
reduction in the county's certified tax rate, calculated in accordance with Section 
59-2-924
, if:
(i) in that year there is a decrease in the certified tax rate under Subsection (2) or (3)(a);
(ii) the amount of the decrease is more than 20% of the county's certified tax rate of the
previous year; and
(iii) the decrease results in a reduction of the amount to be paid to the agency under
Section 
17C-1-403
 or 
17C-1-404
.
(b) The base taxable value as defined in Section 
17C-1-102
 shall be increased in any
year to the extent necessary to provide a community reinvestment agency with approximately
the same amount of money as the agency would have received without an increase in the
certified tax rate that year if:
(i) in that year the base taxable value as defined in Section 
17C-1-102
 is reduced due to
a decrease in the certified tax rate under Subsection (2) or (3)(a); and
(ii) the certified tax rate of a city, school district, local district, or special service
district increases independent of the adjustment to the taxable value of the base year.
(c) Notwithstanding a decrease in the certified tax rate under Subsection (2) or (3)(a),
the amount of money allocated and, when collected, paid each year to a community
reinvestment agency established under Title 17C, Limited Purpose Local Government Entities -
Community Reinvestment Agency Act, for the payment of bonds or other contract
indebtedness, but not for administrative costs, may not be less than that amount would have
been without a decrease in the certified tax rate under Subsection (2) or (3)(a).
(8) (a) For the calendar year beginning on January 1, 2014, the calculation of a county
assessing and collecting levy shall be adjusted by the amount necessary to offset:
(i) any change in the certified tax rate that may result from amendments to Part 16,
Multicounty Assessing and Collecting Levy, in Laws of Utah 2014, Chapter 270, Section 3;
and
(ii) the difference in the amount of revenue a taxing entity receives from or contributes
to the Property Tax Valuation [
Agency
] Fund, created in Section 
59-2-1602
, that may result
from amendments to Part 16, Multicounty Assessing and Collecting Levy, in Laws of Utah
2014, Chapter 270, Section 3.
(b) A taxing entity is not required to comply with the notice and public hearing
requirements in Section 
59-2-919
 for an adjustment to the county assessing and collecting levy
described in Subsection (8)(a).
Section 17. Section 
59-2-926
 is amended to read:
59-2-926.
Proposed tax increase by state -- Notice -- Contents -- Dates.
If the state authorizes a tax rate that exceeds the applicable tax rate described in Section
53F-2-301
 or 
53F-2-301.5
, or authorizes a levy pursuant to Section 
59-2-1602
 that exceeds the
certified revenue levy as defined in Section 
59-2-102
, the state shall publish a notice no later
than 10 days after the last day of the annual legislative general session that meets the following
requirements:
(1) (a) The Office of the Legislative Fiscal Analyst shall advertise that the state
authorized a levy that generates revenue in excess of the previous year's ad valorem tax
revenue, plus eligible new growth as defined in Section 
59-2-924
, but exclusive of revenue
from collections from redemptions, interest, and penalties:
(i) in a newspaper of general circulation in the state; and
(ii) as required in Section 
45-1-101
.
(b) Except an advertisement published on a website, the advertisement described in
Subsection (1)(a):
(i) shall be no less than 1/4 page in size and the type used shall be no smaller than 18
point, and surrounded by a 1/4-inch border;
(ii) may not be placed in that portion of the newspaper where legal notices and
classified advertisements appear; and
(iii) shall be run once.
(2) The form and content of the notice shall be substantially as follows:
"NOTICE OF TAX INCREASE
The state has budgeted an increase in its property tax revenue from $__________ to
$__________ or ____%. The increase in property tax revenues will come from the following
sources (include all of the following provisions):
(a) $__________ of the increase will come from (provide an explanation of the cause
of adjustment or increased revenues, such as reappraisals or factoring orders);
(b) $__________ of the increase will come from natural increases in the value of the
tax base due to (explain cause of eligible new growth, such as new building activity,
annexation, etc.); 
and
(c) a home valued at $100,000 in the state of Utah which based on last year's (levy for
the basic state-supported school program, applicable tax rate for the Property Tax Valuation
[
Agency
] Fund, or both) paid $____________ in property taxes would pay the following:
(i) $__________ if the state of Utah did not budget an increase in property tax revenue
exclusive of eligible new growth; and
(ii) $__________ under the increased property tax revenues exclusive of eligible new
growth budgeted by the state of Utah."
Section 18. Section 
59-2-1601
 is amended to read:
59-2-1601.
Definitions.
As used in this part:
(1) "County additional property tax" means the property tax levy described in
Subsection 
59-2-1602
(4).
(2) "Fund" means the Property Tax Valuation [
Agency
] Fund created in Section
59-2-1602
.
(3) "Multicounty Appraisal Trust" means the Multicounty Appraisal Trust created by
an agreement:
(a) entered into by all of the counties in the state; and
(b) authorized by Title 11, Chapter 13, Interlocal Cooperation Act.
(4) "Multicounty assessing and collecting levy" means a property tax levied in
accordance with Subsection 
59-2-1602
(2).
(5) "Statewide property tax system" means a computer assisted system for mass
appraisal, equalization, collection, distribution, and administration related to property tax,
created in accordance with Section 
59-2-1606
.
Section 19. Section 
59-2-1602
 is amended to read:
59-2-1602.
Property Tax Valuation Fund -- Statewide levy -- Additional county
levy.
(1) (a) There is created [
an agency
] 
a custodial
 fund known as the "Property Tax
Valuation [
Agency
] Fund."
(b) The fund consists of:
(i) deposits made and penalties received under Subsection (3); and
(ii) interest on money deposited into the fund.
(c) Deposits, penalties, and interest described in Subsection (1)(b) shall be disbursed
and used as provided in Section 
59-2-1603
.
(2) (a) Each county shall annually impose a multicounty assessing and collecting levy
as provided in this Subsection (2).
(b) The tax rate of the multicounty assessing and collecting levy is:
(i) for a calendar year beginning on or after January 1, 2020, and before January 1,
2025, .000012; and
(ii) for a calendar year beginning on or after January 1, 2025, the certified revenue levy.
(c) The state treasurer shall allocate revenue collected from the multicounty assessing
and collecting levy as follows:
(i) 18% of the revenue collected shall be deposited into the Property Tax Valuation
[
Agency
] Fund, up to $500,000 annually; and
(ii) after the deposit described in Subsection (2)(c)(i), all remaining revenue collected
from the multicounty assessing and collecting levy shall be deposited into the Multicounty
Appraisal Trust.
(3) (a) The multicounty assessing and collecting levy imposed under Subsection (2)
shall be separately stated on the tax notice as a multicounty assessing and collecting levy.
(b) The multicounty assessing and collecting levy is:
(i) exempt from Sections 
17C-1-403
 through 
17C-1-406
;
(ii) in addition to and exempt from the maximum levies allowable under Section
59-2-908
; and
(iii) exempt from the notice and public hearing requirements of Section 
59-2-919
.
(c) (i) Each county shall transmit quarterly to the state treasurer the revenue collected
from the multicounty assessing and collecting levy.
(ii) The revenue transmitted under Subsection (3)(c)(i) shall be transmitted no later
than the tenth day of the month following the end of the quarter in which the revenue is
collected.
(iii) If revenue transmitted under Subsection (3)(c)(i) is transmitted after the tenth day
of the month following the end of the quarter in which the revenue is collected, the county shall
pay an interest penalty at the rate of 10% each year until the revenue is transmitted.
(d) The state treasurer shall allocate the penalties received under this Subsection (3) in
the same manner as revenue is allocated under Subsection (2)(c).
(4) (a) A county may levy a county additional property tax in accordance with this
Subsection (4).
(b) The county additional property tax:
(i) shall be separately stated on the tax notice as a county assessing and collecting levy;
(ii) may not be incorporated into the rate of any other levy;
(iii) is exempt from Sections 
17C-1-403
 through 
17C-1-406
; and
(iv) is in addition to and exempt from the maximum levies allowable under Section
59-2-908
.
(c) Revenue collected from the county additional property tax shall be used to:
(i) promote the accurate valuation and uniform assessment levels of property as
required by Section 
59-2-103
;
(ii) promote the efficient administration of the property tax system, including the costs
of assessment, collection, and distribution of property taxes;
(iii) fund state mandated actions to meet legislative mandates or judicial or
administrative orders that relate to promoting:
(A) the accurate valuation of property; and
(B) the establishment and maintenance of uniform assessment levels within and among
counties; and
(iv) establish reappraisal programs that:
(A) are adopted by a resolution or ordinance of the county legislative body; and
(B) conform to rules the commission makes in accordance with Title 63G, Chapter 3,
Utah Administrative Rulemaking Act.
Section 20. Section 
59-2-1603
 is amended to read:
59-2-1603.
Allocation of money in the Property Tax Valuation Fund -- Use of
funds.
(1) The state auditor shall annually conduct a study of each county of the fourth, fifth,
or sixth class to determine:
(a) the costs of assessing and collecting property taxes;
(b) the ability to generate revenue from an assessing and collecting levy; and
(c) the tax burden of levying a property tax sufficient to cover the costs of assessing
and collecting property taxes.
(2) Subject to Subsection (3), and in accordance with Title 63G, Chapter 3, Utah
Administrative Rulemaking Act, the auditor shall make rules providing for the allocation of
money in the Property Tax Valuation [
Agency
] Fund.
(3) The rules described in Subsection (2) shall give priority in the allocation of money
in the Property Tax Valuation [
Agency
] Fund to the counties of the fourth, fifth, or sixth class
that the state auditor determines:
(a) in accordance with the study required by Subsection (1), to have the highest tax
burden; or
(b) to have the greatest need to improve:
(i) the accurate valuation and uniform assessment levels of property as required by
Section 
59-2-103
; or
(ii) the efficiency of the property tax system.
(4) A county shall use money disbursed from the Property Tax Valuation [
Agency
]
Fund to:
(a) offset the costs of assessing and collecting property taxes;
(b) improve the accurate valuation and uniform assessment levels of property as
required by Section 
59-2-103
; or
(c) improve the efficiency of the property tax system.
(5) If money remains in the fund after all allocations have been distributed to receiving
counties in a calendar year, the state auditor shall retain the money in the fund for distribution
the following calendar year.
Section 21. Section 
59-10-1312
 is amended to read:
59-10-1312.
Election Campaign Fund -- Creation -- Funding for account --
Disbursement and distribution -- State treasurer requirement to provide a list of
contributions designated to each political party.
(1) (a) As used in this section, "fund" means the Election Campaign Fund created by
this section.
(b) There is created [
an agency
] 
a custodial
 fund known as the "Election Campaign
Fund."
(c) The fund shall consist of all amounts deposited to the fund in accordance with
Section 
59-10-1311
.
(2) On or before four months after the due date for filing a return required by this
chapter in which a contribution is made in accordance with Section 
59-10-1311
, the state
treasurer shall:
(a) disburse that portion of the amounts deposited in the fund since the last
disbursement:
(i) that are designated for a political party; and
(ii) to the political party to which the amounts are designated; and
(b) provide to the political party described in Subsection (2)(a)(ii) a list disclosing, for
each county, the total amount designated by resident or nonresident individuals, other than
nonresident aliens, in that county.
Section 22. Section 
63A-3-109
 is amended to read:
63A-3-109.
Contribution dependent accounts -- Annual report.
(1) As used in this section:
(a) (i) "Contribution" means a voluntary donation of money or other valuable property
to a state fund or account.
(ii) "Contribution" does not include:
(A) a fee or tax levied by a state entity; or
(B) a voluntary donation made under Title 41, Chapter 1a, Motor Vehicle Act or Title
59, Chapter 10, Part 13, Individual Income Tax Contribution Act.
(b) (i) "Contribution dependent account" means a state fund or account that:
(A) receives at least 50% of the fund's or account's revenue from contributions; and
(B) is not intended to be used to directly provide services exclusively to a person who
makes a contribution to the fund or account.
(ii) "Contribution dependent account" does not include a [
trust and agency
] 
fiduciary
fund as defined in Section 
51-5-4
.
(2) The Division of Finance shall annually prepare a report that:
(a) lists each contribution dependent account that did not receive at least $30,000 in
contributions during at least one of the three fiscal years before the day on which the report is
compiled; and
(b) recommends that the Legislature close each contribution dependent account listed
in the report.
(3) The Division of Finance shall present the report described in Subsection (2) to the
Executive Appropriations Committee by November 30 of each year.
Section 23. Section 
63A-3-205
 is amended to read:
63A-3-205.
Revolving loan funds -- Standards and procedures.
(1) As used in this section, "revolving loan fund" means:
(a) the Water Resources Conservation and Development Fund, created in Section
73-10-24
;
(b) the Water Resources Construction Fund, created in Section 
73-10-8
;
(c) the Water Resources Cities Water Loan Fund, created in Section 
73-10-22
;
(d) the Clean Fuel Conversion Funds, created in Title 19, Chapter 1, Part 4, Clean
Fuels and Vehicle Technology Program Act;
(e) the Water Development Security Fund and its subaccounts, created in Section
73-10c-5
;
(f) the Agriculture Resource Development Fund, created in Section 
4-18-106
;
(g) the Utah Rural Rehabilitation Fund, created in Section 
4-19-105
;
(h) the Permanent Community Impact Fund, created in Section 
35A-8-303
;
(i) the Petroleum Storage Tank [
Trust
] Fund, created in Section 
19-6-409
;
(j) the Uintah Basin Revitalization Fund, created in Section 
35A-8-1602
;
(k) the Navajo Revitalization Fund, created in Section 
35A-8-1704
; and
(l) the Energy Efficiency Fund, created in Section 
11-45-201
.
(2) The division shall for each revolving loan fund make rules establishing standards
and procedures governing:
(a) payment schedules and due dates;
(b) interest rate effective dates;
(c) loan documentation requirements; and
(d) interest rate calculation requirements.
Section 24. Section 
63B-1b-102
 is amended to read:
63B-1b-102.
Definitions.
As used in this chapter:
(1) "Agency bonds" means any bond, note, contract, or other evidence of indebtedness
representing loans or grants made by an authorizing agency.
(2) "Authorized official" means the state treasurer or other person authorized by a bond
document to perform the required action.
(3) "Authorizing agency" means the board, person, or unit with legal responsibility for
administering and managing revolving loan funds.
(4) "Bond document" means:
(a) a resolution of the commission; or
(b) an indenture or other similar document authorized by the commission that
authorizes and secures outstanding revenue bonds from time to time.
(5) "Commission" means the State Bonding Commission, created in Section
63B-1-201
.
(6) "Revenue bonds" means any special fund revenue bonds issued under this chapter.
(7) "Revolving Loan Funds" means:
(a) the Water Resources Conservation and Development Fund, created in Section
73-10-24
;
(b) the Water Resources Construction Fund, created in Section 
73-10-8
;
(c) the Water Resources Cities Water Loan Fund, created in Section 
73-10-22
;
(d) the Clean Fuel Conversion Funds, created in Title 19, Chapter 1, Part 4, Clean
Fuels and Vehicle Technology Program Act;
(e) the Water Development Security Fund and its subaccounts, created in Section
73-10c-5
;
(f) the Agriculture Resource Development Fund, created in Section 
4-18-106
;
(g) the Utah Rural Rehabilitation Fund, created in Section 
4-19-105
;
(h) the Permanent Community Impact Fund, created in Section 
35A-8-303
;
(i) the Petroleum Storage Tank [
Trust
] Fund, created in Section 
19-6-409
; and
(j) the State Infrastructure Bank Fund, created in Section 
72-2-202
.
Section 25. Section 
63B-1b-202
 is amended to read:
63B-1b-202.
Custodial officer -- Powers and duties.
(1) (a) There is created within the Division of Finance an officer responsible for the
care, custody, safekeeping, collection, and accounting of all bonds, notes, contracts, trust
documents, and other evidences of indebtedness:
(i) owned or administered by the state or any of its agencies; and
(ii) except as provided in Subsection (1)(b), relating to revolving loan funds.
(b) Notwithstanding Subsection (1)(a), the officer described in Subsection (1)(a) is not
responsible for the care, custody, safekeeping, collection, and accounting of a bond, note,
contract, trust document, or other evidence of indebtedness relating to the:
(i) Agriculture Resource Development Fund, created in Section 
4-18-106
;
(ii) Utah Rural Rehabilitation Fund, created in Section 
4-19-105
;
(iii) Petroleum Storage Tank [
Trust
] Fund, created in Section 
19-6-409
;
(iv) Olene Walker Housing Loan Fund, created in Section 
35A-8-502
; and
(v) Brownfields Fund, created in Section 
19-8-120
.
(2) (a) Each authorizing agency shall deliver to this officer for the officer's care,
custody, safekeeping, collection, and accounting all bonds, notes, contracts, trust documents,
and other evidences of indebtedness:
(i) owned or administered by the state or any of its agencies; and
(ii) except as provided in Subsection (1)(b), relating to revolving loan funds.
(b) This officer shall:
(i) establish systems, programs, and facilities for the care, custody, safekeeping,
collection, and accounting for the bonds, notes, contracts, trust documents, and other evidences
of indebtedness submitted to the officer under this Subsection (2); and
(ii) shall make available updated reports to each authorizing agency as to the status of
loans under their authority.
(3) The officer described in Section 
63B-1b-201
 shall deliver to the officer described in
Subsection (1)(a) for the care, custody, safekeeping, collection, and accounting by the officer
described in Subsection (1)(a) of all bonds, notes, contracts, trust documents, and other
evidences of indebtedness closed as provided in Subsection 
63B-1b-201
(2)(b).
Section 26. Section 
63C-4a-308
 is amended to read:
63C-4a-308.
 Commission duties with regards to federal lands.
The commission shall:
(1) review and make recommendations on the transfer of federally controlled public
lands to the state;
(2) review and make recommendations regarding the state's sovereign right to protect
the health, safety, and welfare of its citizens as it relates to public lands, including
recommendations concerning the use of funds in the account created in Section 
63C-4a-404
;
(3) study and evaluate the recommendations of the public lands transfer study and
economic analysis conducted by the Public Lands Policy Coordinating Office in accordance
with Section 
63L-11-304
;
(4) coordinate with and report on the efforts of the executive branch, the counties and
political subdivisions of the state, the state congressional delegation, western governors, other
states, and other stakeholders concerning the transfer of federally controlled public lands to the
state including convening working groups, such as a working group composed of members of
the Utah Association of Counties;
(5) study and make recommendations regarding the appropriate designation of public
lands transferred to the state, including stewardship of the land and appropriate uses of the
land;
(6) study and make recommendations regarding the use of funds received by the state
from the public lands transferred to the state; and
(7) receive reports from and make recommendations to the attorney general, the
Legislature, and other stakeholders involved in litigation on behalf of the state's interest in the
transfer of public lands to the state, regarding:
(a) preparation for potential litigation;
(b) selection of outside legal counsel;
(c) ongoing legal strategy for the transfer of public lands; and
(d) use of money[
: (i)
] appropriated by the Legislature for the purpose of securing the
transfer of public lands to the state under Section 
63C-4a-404
[
; and
]
.
[
(ii) disbursed from the Public Lands Litigation Expendable Special Revenue Fund
created in Section 
63C-4a-405
.
]
Section 27. Section 
63I-1-226
 is amended to read:
63I-1-226.
Repeal dates, Title 26.
(1) Subsection 
26-1-7
(1)(f), related to the Residential Child Care Licensing Advisory
Committee, is repealed July 1, 2024.
(2) Subsection 
26-1-7
(1)(h), related to the Primary Care Grant Committee, is repealed
July 1, 2025.
(3) Section 
26-1-7.5
, which creates the Utah Health Advisory Council, is repealed July
1, 2025.
(4) Section 
26-1-40
 is repealed July 1, 2022.
(5) Section 
26-1-41
 is repealed July 1, 2026.
(6) Section 
26-7-10
 is repealed July 1, 2025.
(7) Subsection 
26-7-11
(5), regarding reports to the Legislature, is repealed July 1,
2028.
(8) Section 
26-7-14
 is repealed December 31, 2027.
(9) Title 26, Chapter 9f, Utah Digital Health Service Commission Act, is repealed July
1, 2025.
(10) Subsection 
26-10-6
(5), which creates the Newborn Hearing Screening Committee,
is repealed July 1, 2026.
(11) Section 
26-10b-106
, which creates the Primary Care Grant Committee, is repealed
July 1, 2025.
(12) Subsection 
26-15c-104
(3), relating to a limitation on the number of
microenterprise home kitchen permits that may be issued, is repealed on July 1, 2022.
(13) Subsection 
26-18-2.6
(9), which addresses reimbursement for dental hygienists, is
repealed July 1, 2028.
(14) Section 
26-18-27
 is repealed July 1, 2025.
(15) Title 26, Chapter 18, Part 2, Drug Utilization Review Board, is repealed July 1,
2027.
(16) Subsection 
26-18-418
(2), the language that states "and the Behavioral Health
Crisis Response Commission created in Section 
63C-18-202
" is repealed July 1, 2023.
(17) Section 
26-33a-117
 is repealed on December 31, 2023.
(18) Title 26, Chapter 33a, Utah Health Data Authority Act, is repealed July 1, 2024.
(19) Title 26, Chapter 36b, Inpatient Hospital Assessment Act, is repealed July 1,
2024.
(20) Title 26, Chapter 36c, Medicaid Expansion Hospital Assessment Act, is repealed
July 1, 2024.
(21) Title 26, Chapter 36d, Hospital Provider Assessment Act, is repealed July 1, 2024.
(22) Section 
26-39-201
, which creates the Residential Child Care Licensing Advisory
Committee, is repealed July 1, 2024.
(23) Section 
26-40-104
, which creates the Utah Children's Health Insurance Program
Advisory Council, is repealed July 1, 2025.
(24) Section 
26-50-202
, which creates the Traumatic Brain Injury Advisory
Committee, is repealed July 1, 2025.
(25) Title 26, Chapter 54, Spinal Cord and Brain Injury Rehabilitation Fund and
Pediatric Neuro-Rehabilitation Fund, is repealed January 1, 2025.
[
(26) Title 26, Chapter 63, Nurse Home Visiting Pay-for-Success Program, is repealed
July 1, 2026.
]
[
(27)
] 
(26)
 Title 26, Chapter 66, Early Childhood Utah Advisory Council, is repealed
July 1, 2026.
[
(28)
] 
(27)
 Title 26, Chapter 68, COVID-19 Vaccine Restrictions Act, is repealed July
1, 2024.
Section 28. Section 
63J-1-601
 is amended to read:
63J-1-601.
End of fiscal year -- Unexpended balances -- Funds not to be closed
out -- Pending claims -- Transfer of amounts from item of appropriation -- Nonlapsing
accounts and funds -- Institutions of higher education to report unexpended balances.
(1) As used in this section:
(a) "Education grant subrecipient" means a nonfederal entity that:
(i) receives a subaward from the State Board of Education to carry out at least part of a
federal or state grant program; and
(ii) does not include an individual who is a beneficiary of the federal or state grant
program.
(b) "Transaction control number" means the unique numerical identifier established by
the Department of Health to track each medical claim and indicates the date on which the claim
is entered.
(2) On or before August 31 of each fiscal year, the director of the Division of Finance
shall close out to the proper fund or account all remaining unexpended and unencumbered
balances of appropriations made by the Legislature, except:
(a) those funds classified under Title 51, Chapter 5, Funds Consolidation Act, as:
(i) enterprise funds;
(ii) internal service funds;
(iii) [
trust and agency
] 
fiduciary
 funds;
(iv) capital projects funds;
(v) discrete component unit funds;
(vi) debt service funds; and
(vii) permanent funds;
(b) those appropriations from a fund or account or appropriations to a program that are
designated as nonlapsing under Section 
63J-1-602.1
 or 
63J-1-602.2
;
(c) expendable special revenue funds, unless specifically directed to close out the fund
in the fund's enabling legislation;
(d) acquisition and development funds appropriated to the Division of State Parks or
the Division of Recreation;
(e) funds encumbered to pay purchase orders issued prior to May 1 for capital
equipment if delivery is expected before June 30; and
(f) unexpended and unencumbered balances of appropriations that meet the
requirements of Section 
63J-1-603
.
(3) (a) Liabilities and related expenses for goods and services received on or before
June 30 shall be recognized as expenses due and payable from appropriations made prior to
June 30.
(b) The liability and related expense shall be recognized within time periods
established by the Division of Finance but shall be recognized not later than August 31.
(c) Liabilities and expenses not so recognized may be paid from regular departmental
appropriations for the subsequent fiscal year, if these claims do not exceed unexpended and
unencumbered balances of appropriations for the years in which the obligation was incurred.
(d) No amounts may be transferred from an item of appropriation of any department,
institution, or agency into the Capital Projects Fund or any other fund without the prior express
approval of the Legislature.
(4) (a) For purposes of this chapter, a claim processed under the authority of Title 26,
Chapter 18, Medical Assistance Act:
(i) is not a liability or an expense to the state for budgetary purposes, unless the
Division of Health Care Financing receives the claim within the time periods established by the
Division of Finance under Subsection (3)(b); and
(ii) is not subject to Subsection (3)(c).
(b) The transaction control number that the Division of Health Care Financing records
on each claim invoice is the date of receipt.
(5) (a) For purposes of this chapter, a claim processed in accordance with Title 35A,
Chapter 13, Utah State Office of Rehabilitation Act:
(i) is not a liability or an expense to the state for budgetary purposes, unless the Utah
State Office of Rehabilitation receives the claim within the time periods established by the
Division of Finance under Subsection (3)(b); and
(ii) is not subject to Subsection (3)(c).
(b) (i) The Utah State Office of Rehabilitation shall mark each claim invoice with the
date on which the Utah State Office of Rehabilitation receives the claim invoice.
(ii) The date described in Subsection (5)(b)(i) is the date of receipt for purposes of this
section.
(6) (a) For purposes of this chapter, a reimbursement request received from an
education grant subrecipient:
(i) is not a liability or expense to the state for budgetary purposes, unless the State
Board of Education receives the claim within the time periods described in Subsection (3)(b);
and
(ii) is not subject to Subsection (3)(c).
(b) The transaction control number that the State Board of Education records on a
claim invoice is the date of receipt.
(7) Any balance from an appropriation to a state institution of higher education that
remains unexpended at the end of the fiscal year shall be reported to the Division of Finance by
the September 1 following the close of the fiscal year.
Section 29. Section 
63J-1-602.1
 is amended to read:
63J-1-602.1.
List of nonlapsing appropriations from accounts and funds.
Appropriations made from the following accounts or funds are nonlapsing:
(1) The Utah Intracurricular Student Organization Support for Agricultural Education
and Leadership Restricted Account created in Section 
4-42-102
.
(2) The Native American Repatriation Restricted Account created in Section 
9-9-407
.
(3) The Martin Luther King, Jr. Civil Rights Support Restricted Account created in
Section 
9-18-102
.
(4) The National Professional Men's Soccer Team Support of Building Communities
Restricted Account created in Section 
9-19-102
.
(5) Funds collected for directing and administering the C-PACE district created in
Section 
11-42a-106
.
(6) Money received by the Utah Inland Port Authority, as provided in Section
11-58-105
.
(7) The "Latino Community Support Restricted Account" created in Section 
13-1-16
.
(8) The Clean Air Support Restricted Account created in Section 
19-1-109
.
(9) The Division of Air Quality Oil, Gas, and Mining Restricted Account created in
Section 
19-2a-106
.
(10) The Division of Water Quality Oil, Gas, and Mining Restricted Account created in
Section 
19-5-126
.
(11) The "Support for State-Owned Shooting Ranges Restricted Account" created in
Section 
23-14-13.5
.
(12) Award money under the State Asset Forfeiture Grant Program, as provided under
Section 
24-4-117
.
(13) Funds collected from the program fund for local health department expenses
incurred in responding to a local health emergency under Section 
26-1-38
.
(14) The Children with Cancer Support Restricted Account created in Section
26-21a-304
.
(15) State funds for matching federal funds in the Children's Health Insurance Program
as provided in Section 
26-40-108
.
(16) The Children with Heart Disease Support Restricted Account created in Section
26-58-102
.
[
(17) The Nurse Home Visiting Restricted Account created in Section 
26-63-601
.
]
[
(18)
] 
(17)
 The Technology Development Restricted Account created in Section
31A-3-104
.
[
(19)
] 
(18)
 The Criminal Background Check Restricted Account created in Section
31A-3-105
.
[
(20)
] 
(19)
 The Captive Insurance Restricted Account created in Section 
31A-3-304
,
except to the extent that Section 
31A-3-304
 makes the money received under that section free
revenue.
[
(21)
] 
(20)
 The Title Licensee Enforcement Restricted Account created in Section
31A-23a-415
.
[
(22)
] 
(21)
 The Health Insurance Actuarial Review Restricted Account created in
Section 
31A-30-115
.
[
(23)
] 
(22)
 The Insurance Fraud Investigation Restricted Account created in Section
31A-31-108
.
[
(24)
] 
(23)
 The Underage Drinking Prevention Media and Education Campaign
Restricted Account created in Section 
32B-2-306
.
[
(25)
] 
(24)
 The School Readiness Restricted Account created in Section 
35A-15-203
.
[
(26)
] 
(25)
 Money received by the Utah State Office of Rehabilitation for the sale of
certain products or services, as provided in Section 
35A-13-202
.
[
(27)
] 
(26)
 The Oil and Gas Administrative Penalties Account created in Section
40-6-11
.
[
(28)
] 
(27)
 The Oil and Gas Conservation Account created in Section 
40-6-14.5
.
[
(29)
] 
(28)
 The Division of Oil, Gas, and Mining Restricted account created in Section
40-6-23
.
[
(30)
] 
(29)
 The Electronic Payment Fee Restricted Account created by Section
41-1a-121
 to the Motor Vehicle Division.
[
(31)
] 
(30)
 The Motor Vehicle Enforcement Division Temporary Permit Restricted
Account created by Section 
41-3-110
 to the State Tax Commission.
[
(32)
] 
(31)
 The Utah Law Enforcement Memorial Support Restricted Account created
in Section 
53-1-120
.
[
(33)
] 
(32)
 The State Disaster Recovery Restricted Account to the Division of
Emergency Management, as provided in Section 
53-2a-603
.
[
(34)
] 
(33)
 The Department of Public Safety Restricted Account to the Department of
Public Safety, as provided in Section 
53-3-106
.
[
(35)
] 
(34)
 The Utah Highway Patrol Aero Bureau Restricted Account created in
Section 
53-8-303
.
[
(36)
] 
(35)
 The DNA Specimen Restricted Account created in Section 
53-10-407
.
[
(37)
] 
(36)
 The Canine Body Armor Restricted Account created in Section 
53-16-201
.
[
(38)
] 
(37)
 The Technical Colleges Capital Projects Fund created in Section
53B-2a-118
.
[
(39)
] 
(38)
 The Higher Education Capital Projects Fund created in Section
53B-22-202
.
[
(40)
] 
(39)
 A certain portion of money collected for administrative costs under the
School Institutional Trust Lands Management Act, as provided under Section 
53C-3-202
.
[
(41)
] 
(40)
 The Public Utility Regulatory Restricted Account created in Section
54-5-1.5
, subject to Subsection 
54-5-1.5
(4)(d).
[
(42)
] 
(41)
 Funds collected from a surcharge fee to provide certain licensees with
access to an electronic reference library, as provided in Section 
58-3a-105
.
[
(43)
] 
(42)
 Certain fines collected by the Division of Occupational and Professional
Licensing for violation of unlawful or unprofessional conduct that are used for education and
enforcement purposes, as provided in Section 
58-17b-505
.
[
(44)
] 
(43)
 Funds collected from a surcharge fee to provide certain licensees with
access to an electronic reference library, as provided in Section 
58-22-104
.
[
(45)
] 
(44)
 Funds collected from a surcharge fee to provide certain licensees with
access to an electronic reference library, as provided in Section 
58-55-106
.
[
(46)
] 
(45)
 Funds collected from a surcharge fee to provide certain licensees with
access to an electronic reference library, as provided in Section 
58-56-3.5
.
[
(47)
] 
(46)
 Certain fines collected by the Division of Occupational and Professional
Licensing for use in education and enforcement of the Security Personnel Licensing Act, as
provided in Section 
58-63-103
.
[
(48)
] 
(47)
 The Relative Value Study Restricted Account created in Section 
59-9-105
.
[
(49)
] 
(48)
 The Cigarette Tax Restricted Account created in Section 
59-14-204
.
[
(50)
] 
(49)
 Funds paid to the Division of Real Estate for the cost of a criminal
background check for a mortgage loan license, as provided in Section 
61-2c-202
.
[
(51)
] 
(50)
 Funds paid to the Division of Real Estate for the cost of a criminal
background check for principal broker, associate broker, and sales agent licenses, as provided
in Section 
61-2f-204
.
[
(52)
] 
(51)
 Certain funds donated to the Department of Human Services, as provided in
Section 
62A-1-111
.
[
(53)
] 
(52)
 The National Professional Men's Basketball Team Support of Women and
Children Issues Restricted Account created in Section 
62A-1-202
.
[
(54)
] 
(53)
 Certain funds donated to the Division of Child and Family Services, as
provided in Section 
62A-4a-110
.
[
(55)
] 
(54)
 The Choose Life Adoption Support Restricted Account created in Section
62A-4a-608
.
[
(56)
] 
(55)
 Funds collected by the Office of Administrative Rules for publishing, as
provided in Section 
63G-3-402
.
[
(57)
] 
(56)
 The Immigration Act Restricted Account created in Section 
63G-12-103
.
[
(58)
] 
(57)
 Money received by the military installation development authority, as
provided in Section 
63H-1-504
.
[
(59)
] 
(58)
 The Computer Aided Dispatch Restricted Account created in Section
63H-7a-303
.
[
(60)
] 
(59)
 The Unified Statewide 911 Emergency Service Account created in Section
63H-7a-304
.
[
(61)
] 
(60)
 The Utah Statewide Radio System Restricted Account created in Section
63H-7a-403
.
[
(62)
] 
(61)
 The Utah Capital Investment Restricted Account created in Section
63N-6-204
.
[
(63)
] 
(62)
 The Motion Picture Incentive Account created in Section 
63N-8-103
.
[
(64)
] 
(63)
 Certain money payable for expenses of the Pete Suazo Utah Athletic
Commission, as provided under Section 
63N-10-301
.
[
(65)
] 
(64)
 Funds collected by the housing of state probationary inmates or state parole
inmates, as provided in Subsection 
64-13e-104
(2).
[
(66)
] 
(65)
 Certain forestry and fire control funds utilized by the Division of Forestry,
Fire, and State Lands, as provided in Section 
65A-8-103
.
[
(67) The Transportation of Veterans to Memorials Support Restricted Account created
in Section 
71-14-102
.
]
[
(68)
] 
(66)
 The Amusement Ride Safety Restricted Account, as provided in Section
72-16-204
.
[
(69)
] 
(67)
 Certain funds received by the Office of the State Engineer for well drilling
fines or bonds, as provided in Section 
73-3-25
.
[
(70)
] 
(68)
 The Water Resources Conservation and Development Fund, as provided in
Section 
73-23-2
.
[
(71)
] 
(69)
 Funds donated or paid to a juvenile court by private sources, as provided in
Subsection 
78A-6-203
(1)(c).
[
(72)
] 
(70)
 Fees for certificate of admission created under Section 
78A-9-102
.
[
(73)
] 
(71)
 Funds collected for adoption document access as provided in Sections
78B-6-141
, 
78B-6-144
, and 
78B-6-144.5
.
[
(74)
] 
(72)
 Funds collected for indigent defense as provided in Title 78B, Chapter 22,
Part 4, Utah Indigent Defense Commission.
[
(75)
] 
(73)
 The Utah Geological Survey Oil, Gas, and Mining Restricted Account
created in Section 
79-3-403
.
[
(76)
] 
(74)
 Revenue for golf user fees at the Wasatch Mountain State Park, Palisades
State Park, and Green River State Park, as provided under Section 
79-4-403
.
[
(77)
] 
(75)
 Certain funds received by the Division of State Parks from the sale or
disposal of buffalo, as provided under Section 
79-4-1001
.
[
(78)
] 
(76)
 The Drinking While Pregnant Prevention Media and Education Campaign
Restricted Account created in Section 
32B-2-308
.
Section 30. Section 
63J-2-102
 is amended to read:
63J-2-102.
Definitions.
As used in this chapter:
(1) (a) "Agency" means each department, commission, board, council, agency,
institution, officer, corporation, fund, division, office, committee, authority, laboratory, library,
unit, bureau, panel, or other administrative unit of the state.
(b) "Agency" does not include the legislative branch, the Utah Board of Higher
Education, the Utah Higher Education Assistance Authority, the board of trustees of each
higher education institution, each higher education institution and its associated branches,
centers, divisions, institutes, foundations, hospitals, colleges, schools, or departments, a public
education entity, or an independent agency.
(2) "Dedicated credits" means the same as that term is defined in Section 
63J-1-102
.
(3) "Fees" means revenue collected by an agency for performing a service or providing
a function that the agency deposits or accounts for as dedicated credits.
(4) (a) "Governmental fund" means funds used to account for the acquisition, use, and
balances of expendable financial resources and related liabilities using a measurement focus
that emphasizes the flow of financial resources.
(b) "Governmental fund" does not include internal service funds, enterprise funds,
capital projects funds, debt service funds, or [
trust and agency
] 
fiduciary
 funds as established in
Section 
51-5-4
.
(5) "Independent agency" means the Utah State Retirement Office and the Utah
Housing Corporation.
(6) "Program" means the same as that term is defined in Section 
63J-1-102
.
(7) "Revenue types" means the categories established by the Division of Finance under
the authority of this chapter that classify revenue according to the purpose for which it is
collected.
Section 31. Section 
63J-7-102
 is amended to read:
63J-7-102.
Scope and applicability of chapter.
(1) Except as provided in Subsection (2), and except as otherwise provided by a statute
superseding provisions of this chapter by explicit reference to this chapter, the provisions of
this chapter apply to each agency and govern each grant received on or after May 5, 2008.
(2) This chapter does not govern:
(a) a grant deposited into a General Fund restricted account;
(b) a grant deposited into a [
Trust and Agency
] 
Fiduciary
 Fund as defined in Section
51-5-4
;
(c) a grant deposited into an Enterprise Fund as defined in Section 
51-5-4
;
(d) a grant made to the state without a restriction or other designated purpose that is
deposited into the General Fund as free revenue;
(e) a grant made to the state that is restricted only to "education" and that is deposited
into the Education Fund or Uniform School Fund as free revenue;
(f) in-kind donations;
(g) a tax, fees, penalty, fine, surcharge, money judgment, or other money due the state
when required by state law or application of state law;
(h) a contribution made under Title 59, Chapter 10, Part 13, Individual Income Tax
Contribution Act;
(i) a grant received by an agency from another agency or political subdivision;
(j) a grant to the Utah Dairy Commission created in Section 
4-22-103
;
(k) a grant to the Heber Valley Historic Railroad Authority created in Section
63H-4-102
;
(l) a grant to the Utah State Railroad Museum Authority created in Section 
63H-5-102
;
(m) a grant to the Utah Housing Corporation created in Section 
63H-8-201
;
(n) a grant to the Utah State Fair Corporation created in Section 
63H-6-103
;
(o) a grant to the Utah State Retirement Office created in Section 
49-11-201
;
(p) a grant to the School and Institutional Trust Lands Administration created in
Section 
53C-1-201
;
(q) a grant to the Utah Communications Authority created in Section 
63H-7a-201
;
(r) a grant to the Medical Education Program created in Section 
53B-24-202
;
(s) a grant to the Utah Capital Investment Corporation created in Section 
63N-6-301
;
(t) a grant to the Utah Charter School Finance Authority created in Section 
53G-5-602
;
(u) a grant to the State Building Ownership Authority created in Section 
63B-1-304
; or
(v) a grant to the Military Installation Development Authority created in Section
63H-1-201
.
(3) An agency need not seek legislative review or approval of grants under Part 2,
Grant Approval Requirements, if:
(a) the governor has declared a state of emergency; and
(b) the grant is donated to the agency to assist victims of the state of emergency under
Subsection 
53-2a-204
(1).
Section 32. Section 
67-4a-801
 is amended to read:
67-4a-801.
Unclaimed Property Fund -- Deposit of funds by administrator.
(1) (a) There is created a [
private-purpose trust
] 
custodial
 fund entitled the "Unclaimed
Property [
Trust
] Fund."
(b) Except as otherwise provided in this section, the administrator shall deposit all
funds received under this chapter, including proceeds from the sale of property under Part 7,
Sale of Property by Administrator, in the fund.
(c) The fund shall earn interest.
(2) The administrator shall:
(a) pay any legitimate claims or deductions authorized by this chapter from the fund;
(b) before the end of the fiscal year, estimate the amount of money from the fund that
will ultimately be needed to be paid to claimants; and
(c) at the end of the fiscal year, transfer any amount in excess of that amount to the
Uniform School Fund, except that unclaimed restitution for crime victims shall be transferred
to the Crime Victim Reparations Fund.
(3) Before making any transfer to the Uniform School Fund, the administrator may
deduct from the fund:
(a) amounts appropriated by the Legislature for administration of this chapter;
(b) any costs incurred in connection with the sale of abandoned property;
(c) costs of mailing and publication in connection with any abandoned property;
(d) reasonable service charges; and
(e) costs incurred in examining records of holders of property and in collecting the
property from those holders.
Section 33. Section 
78B-22-102
 is amended to read:
78B-22-102.
Definitions.
As used in this chapter:
(1) "Account" means the Indigent Defense Resources Restricted Account created in
Section 
78B-22-405
.
(2) "Board" means the Indigent Defense Funds Board created in Section 
78B-22-501
.
(3) "Commission" means the Utah Indigent Defense Commission created in Section
78B-22-401
.
(4) "Child welfare case" means a proceeding under Title 80, Chapter 3, Abuse,
Neglect, and Dependency Proceedings, or Chapter 4, Termination or Restoration of Parental
Rights.
(5) "Executive Director" means the executive director of the Office of Indigent Defense
Services, created in Section 
78B-22-451
, who is appointed in accordance with Section
78B-22-453
.
(6) (a) "Indigent defense resources" means the resources necessary to provide an
effective defense for an indigent individual, including the costs for a competent investigator,
expert witness, scientific or medical testing, transcripts, and printing briefs.
(b) "Indigent defense resources" does not include an indigent defense service provider.
(7) "Indigent defense service provider" means an attorney or entity appointed to
represent an indigent individual pursuant to:
(a) a contract with an indigent defense system to provide indigent defense services; or
(b) an order issued by the court under Subsection 
78B-22-203
(2)(a).
(8) "Indigent defense services" means:
(a) the representation of an indigent individual by an indigent defense service provider;
and
(b) the provision of indigent defense resources for an indigent individual.
(9) "Indigent defense system" means:
(a) a city or town that is responsible for providing indigent defense services;
(b) a county that is responsible for providing indigent defense services in the district
court, juvenile court, and the county's justice courts; or
(c) an interlocal entity, created pursuant to Title 11, Chapter 13, Interlocal Cooperation
Act, that is responsible for providing indigent defense services according to the terms of an
agreement between a county, city, or town.
(10) "Indigent individual" means:
(a) a minor who is:
(i) arrested and admitted into detention for an offense under Section 
78A-6-103
;
(ii) charged by petition or information in the juvenile or district court; or
(iii) described in this Subsection (9)(a), who is appealing an adjudication or other final
court action; and
(b) an individual listed in Subsection 
78B-22-201
(1) who is found indigent pursuant to
Section 
78B-22-202
.
(11) "Minor" means the same as that term is defined in Section 
80-1-102
.
(12) "Office" means the Office of Indigent Defense Services created in Section
78B-22-451
.
(13) "Participating county" means a county that complies with this chapter for
participation in the Indigent Aggravated Murder Defense [
Trust
] Fund as provided in Sections
78B-22-702
 and 
78B-22-703
.
Section 34. Section 
78B-22-404
 is amended to read:
78B-22-404.
Powers and duties of the commission.
(1) The commission shall:
(a) adopt core principles for an indigent defense system to ensure the effective
representation of indigent individuals consistent with the requirements of the United States
Constitution, the Utah Constitution, and the Utah Code, which principles at a minimum shall
address the following:
(i) an indigent defense system shall ensure that in providing indigent defense services:
(A) an indigent individual receives conflict-free indigent defense services; and
(B) there is a separate contract for each type of indigent defense service; and
(ii) an indigent defense system shall ensure an indigent defense service provider has:
(A) the ability to exercise independent judgment without fear of retaliation and is free
to represent an indigent individual based on the indigent defense service provider's own
independent judgment;
(B) adequate access to indigent defense resources;
(C) the ability to provide representation to accused individuals in criminal cases at the
critical stages of proceedings, and at all stages to indigent individuals in juvenile delinquency
and child welfare proceedings;
(D) a workload that allows for sufficient time to meet with clients, investigate cases,
file appropriate documents with the courts, and otherwise provide effective assistance of
counsel to each client;
(E) adequate compensation without financial disincentives;
(F) appropriate experience or training in the area for which the indigent defense service
provider is representing indigent individuals;
(G) compensation for legal training and education in the areas of the law relevant to the
types of cases for which the indigent defense service provider is representing indigent
individuals; and
(H) the ability to meet the obligations of the Utah Rules of Professional Conduct,
including expectations on client communications and managing conflicts of interest;
(b) encourage and aid indigent defense systems in the state in the regionalization of
indigent defense services to provide for effective and efficient representation to the indigent
individuals;
(c) emphasize the importance of ensuring constitutionally effective indigent defense
services;
(d) encourage members of the judiciary to provide input regarding the delivery of
indigent defense services; and
(e) oversee individuals and entities involved in providing indigent defense services.
(2) The commission may:
(a) make rules in accordance with Title 63G, Chapter 3, Utah Administrative
Rulemaking Act, to carry out the commission's duties under this part;
(b) assign duties related to indigent defense services to the office to assist the
commission with the commission's statutory duties;
(c) request supplemental appropriations from the Legislature to address a deficit in the
Indigent Inmate [
Trust
] Fund created in Section 
78B-22-455
; and
(d) request supplemental appropriations from the Legislature to address a deficit in the
Child Welfare Parental Representation Fund created in Section 
78B-22-804
.
Section 35. Section 
78B-22-454
 is amended to read:
78B-22-454.
Defense of indigent inmates.
(1) The office shall pay for indigent defense services for indigent inmates from the
Indigent Inmate [
Trust
] Fund created in Section 
78B-22-455
.
(2) A contract under this part shall ensure that indigent defense services are provided in
a manner consistent with the core principles described in Section 
78B-22-404
.
(3) The county attorney or district attorney of a county of the third, fourth, fifth, or
sixth class shall function as the prosecuting entity.
(4) (a) A county of the third, fourth, fifth, or sixth class where a state prison is located
may impose an additional property tax levy by ordinance at .0001 per dollar of taxable value in
the county.
(b) If the county governing body imposes the additional property tax levy by ordinance,
the revenue shall be deposited into the Indigent Inmate [
Trust
] Fund as provided in Section
78B-22-455
 to fund the purposes of this part.
(c) Upon notification that the fund has reached the amount specified in Subsection
78B-22-455
(6), a county shall deposit revenue derived from the property tax levy after the
county receives the notice into a county account used exclusively to provide indigent defense
services.
(d) A county that chooses not to impose the additional levy by ordinance may not
receive any benefit from the Indigent Inmate [
Trust
] Fund.
Section 36. Section 
78B-22-455
 is amended to read:
78B-22-455.
Indigent Inmate Fund.
(1) There is created a [
private-purpose trust
] 
custodial
 fund known as the "Indigent
Inmate [
Trust
] Fund" to be disbursed by the office in accordance with contracts entered into
under Subsection 
78B-22-452
(1)(g).
(2) Money deposited into this [
trust
] fund shall only be used:
(a) to pay indigent defense services for an indigent inmate who:
(i) is incarcerated in a state prison located in a county of the third, fourth, fifth, or sixth
class as defined in Section 
17-50-501
;
(ii) is charged with having committed a crime within that state prison; and
(iii) has been appointed counsel in accordance with Section 
78B-22-203
; and
(b) to cover costs of administering the Indigent Inmate [
Trust
] Fund.
(3) The [
trust
] fund consists of:
(a) proceeds received from counties that impose the additional tax levy by ordinance
under Subsection 
78B-22-454
(4), which shall be the total county obligation for payment of
costs listed in Subsection (2) for defense services for indigent inmates;
(b) appropriations made to the fund by the Legislature; and
(c) interest and earnings from the investment of fund money.
(4) Fund money shall be invested by the state treasurer with the earnings and interest
accruing to the fund.
(5) (a) In any calendar year in which the fund has insufficient funding, or is projected
to have insufficient funding, the commission shall request a supplemental appropriation from
the Legislature in the following general session to provide sufficient funding.
(b) The state shall pay any or all of the reasonable and necessary money to provide
sufficient funding into the Indigent Inmate [
Trust
] Fund.
(6) The fund is capped at $1,000,000.
(7) The office shall notify the contributing counties when the fund approaches
$1,000,000 and provide each county with the amount of the balance in the fund.
(8) Upon notification by the office that the fund is near the limit imposed in Subsection
(6), the counties may contribute enough money to enable the fund to reach $1,000,000 and
discontinue contributions until notified by the office that the balance has fallen below
$1,000,000, at which time counties that meet the requirements of Section 
78B-22-454
 shall
resume contributions.
Section 37. Section 
78B-22-501
 is amended to read:
78B-22-501.
Indigent Defense Funds Board -- Members -- Administrative
support.
(1) As used in this part, "fund" means the Indigent Aggravated Murder Defense [
Trust
]
Fund created in Section 
78B-22-701
.
(2) There is created the Indigent Defense Funds Board within the Division of Finance.
(3) The board is composed of the following nine members:
(a) two members who are current commissioners or county executives of participating
counties appointed by the board of directors of the Utah Association of Counties;
(b) one member at large appointed by the board of directors of the Utah Association of
Counties;
(c) two members who are current county attorneys of participating counties appointed
by the Utah Prosecution Council;
(d) the director of the Division of Finance or the director's designee;
(e) one member appointed by the Administrative Office of the Courts; and
(f) two members who are private attorneys engaged in or familiar with the criminal
defense practice appointed by the members of the board listed in Subsections (3)(a) through
(e).
(4) Members appointed under Subsection (3)(a), (b), (c), or (f) shall serve four-year
terms.
(5) A vacancy is created if a member appointed under:
(a) Subsection (3)(a) no longer serves as a county commissioner or county executive;
or
(b) Subsection (3)(c) no longer serves as a county attorney.
(6) If a vacancy occurs in the membership for any reason, a replacement shall be
appointed for the remaining unexpired term in the same manner as the original appointment.
(7) The Division of Finance may provide administrative support and may seek payment
for the costs or the board may contract for administrative support to be paid from the fund.
(8) A member may not receive compensation or benefits for the member's service, but
may receive per diem and travel expenses in accordance with:
(a) Section 
63A-3-106
;
(b) Section 
63A-3-107
; and
(c) rules made by the Division of Finance pursuant to Sections 
63A-3-106
 and
63A-3-107
.
(9) The fund shall pay per diem and expenses for board members.
(10) Five members shall constitute a quorum and, if a quorum is present, the action of
a majority of the members present shall constitute the action of the board.
Section 38. Section 
78B-22-701
 is amended to read:
Part 7. Indigent Aggravated Murder Defense Fund
78B-22-701.
Establishment of Indigent Aggravated Murder Defense Fund -- Use
of fund -- Compensation for indigent legal defense from fund.
(1) For purposes of this part, "fund" means the Indigent Aggravated Murder Defense
[
Trust
] Fund.
(2) (a) There is established a [
private-purpose trust
] 
custodial
 fund known as the
"Indigent Aggravated Murder Defense [
Trust
] Fund."
(b) The Division of Finance shall disburse money from the fund at the direction of the
board and subject to this chapter.
(3) The fund consists of:
(a) money received from participating counties as provided in Sections 
78B-22-702
and 
78B-22-703
;
(b) appropriations made to the fund by the Legislature as provided in Section
78B-22-703
; and
(c) interest and earnings from the investment of fund money.
(4) The state treasurer shall invest fund money with the earnings and interest accruing
to the fund.
(5) The fund shall be used to assist participating counties with financial resources, as
provided in Subsection (6), to fulfill their constitutional and statutory mandates for the
provision of an adequate defense for indigent individuals prosecuted for the violation of state
laws in cases involving aggravated murder.
(6) Money allocated to or deposited in this fund shall be used only:
(a) to reimburse participating counties for expenditures made for an attorney appointed
to represent an indigent individual, other than a state inmate in a state prison, prosecuted for
aggravated murder in a participating county; and
(b) for administrative costs pursuant to Section 
78B-22-501
.
Section 39. 
Repealer.
This bill repeals:
Section 
26-63-101
,
Title.
Section 
26-63-102
,
Definitions.
Section 
26-63-201
,
Creation.
Section 
26-63-202
,
Department duties.
Section 
26-63-203
,
Nurse home visiting program.
Section 
26-63-204
,
Service providers.
Section 
26-63-301
,
Pay-for-success contract -- Success payments -- Outcome
measures.
Section 
26-63-302
,
Performance outcome measures.
Section 
26-63-303
,
Independent evaluator.
Section 
26-63-401
,
Pilot phase.
Section 
26-63-402
,
Implementation phase.
Section 
26-63-403
,
Study and expansion phase.
Section 
26-63-501
,
Reporting requirement.
Section 
26-63-502
,
Medicaid waiver.
Section 
26-63-503
,
Limited liability.
Section 
26-63-504
,
Repeal date.
Section 
26-63-601
,
Nurse Home Visiting Restricted Account.
Section 
62A-1-119
,
Respite Care Assistance Fund -- Use of money -- Restrictions.
Section 
63A-12-109
,
State Archives Fund created -- Donations -- Use of money --
Reporting.
Section 
63C-4a-405
,
Public Lands Litigation Expendable Special Revenue Fund --
Creation -- Source of funds -- Use of funds -- Reports.
Section 
71-14-101
,
Title.
Section 
71-14-102
,
Restricted Account.
Section 
76-7-317.1
,
Abortion Litigation Account.
Section 40. 
Revisor instructions.
The Legislature intends that the Office of Legislative Research and General Counsel, in
preparing the Utah Code database for publication, on May 4, 2022, replace "Petroleum Storage
Tank Trust Fund" with "Petroleum Storage Tank Fund" in any new language added to the Utah
Code by legislation passed during the 2022 General Session.