Rep. Norm Thurston — Voting Record

Bill

Number

S.B. 232 Second Substitute (2022GS)

Sponsor

Sen. Stevenson, J.

Final action

Governor Signed 3/24/2022

Outcome

Became law — signed by Gov. Spencer J. Cox

Summary

What it does

• This bill:
• exempts the Military Installation Development Authority (authority) from physically posting notice;
• modifies provisions governing money repaid to the military development infrastructure revolving loan fund;
• directs the Division of Finance to deposit an amount equal to interest payments on certain highway bonds into the Transportation Investment Fund of 2005;
• redirects certain highway bond proceeds to the military development infrastructure revolving loan fund;
• authorizes an authority subsidiary to:
• create tax areas;
• apply different property tax rates to each tax area; and
• secure a bond from property taxes from one or more tax areas;
• exempts the authority from Title 57, Chapter 11, Utah Uniform Land Sales Practices Act, in certain circumstances;
• provides that an official act by an officer who has failed to take the oath of office may not be invalidated due to failure to take the oath;
• prohibits a person who gives consent for the person's land to be included in a project area from revoking that consent;
• authorizes the authority to enforce a delinquent annual payment in the same manner as a delinquent property tax;
• amends provisions governing notice of the authority's public hearing on an annual budget;

Every vote on this bill

Bill text

MILITARY INSTALLATION DEVELOPMENT AUTHORITY
REVISIONS
GENERAL SESSION
STATE OF UTAH
Chief Sponsor: Jerry W. Stevenson
House Sponsor: 
Val L. Peterson
LONG TITLE
General Description:
This bill amends provisions governing the Military Installation Development Authority
and related funds.
Highlighted Provisions:
This bill:
▸ exempts the Military Installation Development Authority (authority) from
physically posting notice;
▸ modifies provisions governing money repaid to the military development
infrastructure revolving loan fund;
▸ directs the Division of Finance to deposit an amount equal to interest payments on
certain highway bonds into the Transportation Investment Fund of 2005;
▸ redirects certain highway bond proceeds to the military development infrastructure
revolving loan fund;
▸ authorizes an authority subsidiary to:
• create tax areas;
• apply different property tax rates to each tax area; and
• secure a bond from property taxes from one or more tax areas;
▸ exempts the authority from Title 57, Chapter 11, Utah Uniform Land Sales Practices
Act, in certain circumstances;
▸ provides that an official act by an officer who has failed to take the oath of office
may not be invalidated due to failure to take the oath;
▸ prohibits a person who gives consent for the person's land to be included in a project
area from revoking that consent;
▸ authorizes the authority to enforce a delinquent annual payment in the same manner
as a delinquent property tax;
▸ amends provisions governing notice of the authority's public hearing on an annual
budget;
▸ directs the Department of Transportation to transfer a loan made from the State
Infrastructure Bank Fund to the military development infrastructure revolving loan
fund; and
▸ makes conforming changes.
Money Appropriated in this Bill:
None
Other Special Clauses:
None
Utah Code Sections Affected:
AMENDS:
59-2-1317
, as last amended by Laws of Utah 2021, Chapter 314
63A-3-403
, as enacted by Laws of Utah 2021, Chapter 415
63A-3-404
, as enacted by Laws of Utah 2021, Chapter 415
63B-27-101
, as last amended by Laws of Utah 2020, Chapter 366
63H-1-104
, as enacted by Laws of Utah 2021, Chapter 415
63H-1-202
, as last amended by Laws of Utah 2021, Chapter 414
63H-1-401
, as last amended by Laws of Utah 2012, Chapter 80
63H-1-501
, as last amended by Laws of Utah 2020, Chapter 282
63H-1-502
, as last amended by Laws of Utah 2021, Chapter 414
63H-1-701
, as last amended by Laws of Utah 2021, Chapters 84 and 345
72-2-202
, as last amended by Laws of Utah 2021, Chapter 121
Be it enacted by the Legislature of the state of Utah:
Section 1. Section 
59-2-1317
 is amended to read:
59-2-1317.
Tax notice -- Contents of notice -- Procedures and requirements for
providing notice.
(1) As used in this section, "political subdivision lien" means the same as that term is
defined in Section 
11-60-102
.
(2) Subject to the other provisions of this section, the county treasurer shall:
(a) collect the taxes and tax notice charges; and
(b) provide a notice to each taxpayer that contains the following:
(i) the kind and value of property assessed to the taxpayer;
(ii) the street address of the property, if available to the county;
(iii) that the property may be subject to a detailed review in the next year under Section
59-2-303.1
;
(iv) the amount of taxes levied;
(v) a separate statement of the taxes levied only on a certain kind or class of property
for a special purpose;
(vi) property tax information pertaining to taxpayer relief, options for payment of
taxes, and collection procedures;
(vii) any tax notice charges applicable to the property, including:
(A) if applicable, a political subdivision lien for road damage that a railroad company
causes, as described in Section 
10-7-30
;
(B) if applicable, a political subdivision lien for municipal water distribution, as
described in Section 
10-8-17
, or a political subdivision lien for an increase in supply from a
municipal water distribution, as described in Section 
10-8-19
;
(C) if applicable, a political subdivision lien for unpaid abatement fees as described in
Section 
10-11-4
;
(D) if applicable, a political subdivision lien for the unpaid portion of an assessment
assessed in accordance with Title 11, Chapter 42, Assessment Area Act, or Title 11, Chapter
42a, Commercial Property Assessed Clean Energy Act, including unpaid costs, charges, and
interest as of the date the local entity certifies the unpaid amount to the county treasurer;
(E) if applicable, for a local district in accordance with Section 
17B-1-902
, a political
subdivision lien for an unpaid fee, administrative cost, or interest;
(F) if applicable, a political subdivision lien for an unpaid irrigation district use charge
as described in Section 
17B-2a-506
;
(G) if applicable, a political subdivision lien for a contract assessment under a water
contract, as described in Section 
17B-2a-1007
; [
and
]
(H) if applicable, a property tax penalty that a public infrastructure district imposes, as
described in Section 
17D-4-304
; 
and
(I) if applicable, an annual payment to the Military Installation Development Authority
or an entity designated by the authority in accordance with Section 
63H-1-501
;
(viii) if a county's tax notice includes an assessment area charge, a statement that, due
to potentially ongoing assessment area charges, costs, penalties, and interest, payment of a tax
notice charge may not:
(A) pay off the full amount the property owner owes to the tax notice entity; or
(B) cause a release of the lien underlying the tax notice charge;
(ix) the date the taxes and tax notice charges are due;
(x) the street address at which the taxes and tax notice charges may be paid;
(xi) the date on which the taxes and tax notice charges are delinquent;
(xii) the penalty imposed on delinquent taxes and tax notice charges;
(xiii) a statement that explains the taxpayer's right to direct allocation of a partial
payment in accordance with Subsection (9); 
(xiv) other information specifically authorized to be included on the notice under this
chapter; and
(xv) other property tax information approved by the commission.
(3) (a) Unless expressly allowed under this section or another statutory provision, the
treasurer may not add an amount to be collected to the property tax notice.
(b) If the county treasurer adds an amount to be collected to the property tax notice
under this section or another statutory provision that expressly authorizes the item's inclusion
on the property tax notice:
(i) the amount constitutes a tax notice charge; and
(ii) (A) the tax notice charge has the same priority as property tax; and
(B) a delinquency of the tax notice charge triggers a tax sale, in accordance with
Section 
59-2-1343
. 
(4) For any property for which property taxes or tax notice charges are delinquent, the
notice described in Subsection (2) shall state, "Prior taxes or tax notice charges are delinquent
on this parcel."
(5) Except as provided in Subsection (6), the county treasurer shall:
(a) mail the notice required by this section, postage prepaid; or
(b) leave the notice required by this section at the taxpayer's residence or usual place of
business, if known.
(6) (a) Subject to the other provisions of this Subsection (6), a county treasurer may, at
the county treasurer's discretion, provide the notice required by this section by electronic mail if
a taxpayer makes an election, according to procedures determined by the county treasurer, to
receive the notice by electronic mail.
(b) A taxpayer may revoke an election to receive the notice required by this section by
electronic mail if the taxpayer provides written notice to the treasurer on or before October 1.
(c) A revocation of an election under this section does not relieve a taxpayer of the
duty to pay a tax or tax notice charge due under this chapter on or before the due date for
paying the tax or tax notice charge.
(d) A county treasurer shall provide the notice required by this section using a method
described in Subsection (5), until a taxpayer makes a new election in accordance with this
Subsection (6), if:
(i) the taxpayer revokes an election in accordance with Subsection (6)(b) to receive the
notice required by this section by electronic mail; or
(ii) the county treasurer finds that the taxpayer's electronic mail address is invalid.
(e) A person is considered to be a taxpayer for purposes of this Subsection (6)
regardless of whether the property that is the subject of the notice required by this section is
exempt from taxation.
(7) (a) The county treasurer shall provide the notice required by this section to a
taxpayer on or before November 1.
(b) The county treasurer shall keep on file in the county treasurer's office the
information set forth in the notice.
(c) The county treasurer is not required to mail a tax receipt acknowledging payment.
(8) This section does not apply to property taxed under Section 
59-2-1302
 or
59-2-1307
.
(9) (a) A taxpayer who pays less than the full amount due on the taxpayer's property tax
notice may, on a form provided by the county treasurer, direct how the county treasurer
allocates the partial payment between:
(i) the total amount due for property tax;
(ii) the amount due for assessments, past due local district fees, and other tax notice
charges; and
(iii) any other amounts due on the property tax notice.
(b) The county treasurer shall comply with a direction submitted to the county treasurer
in accordance with Subsection (9)(a).
(c) The provisions of this Subsection (9) do not:
(i) affect the right or ability of a local entity to pursue any available remedy for
non-payment of any item listed on a taxpayer's property tax notice; or
(ii) toll or otherwise change any time period related to a remedy described in
Subsection (9)(c)(i).
Section 2. Section 
63A-3-403
 is amended to read:
63A-3-403.
Money in infrastructure funds.
(1) Money in each of the infrastructure funds shall be kept separate and accounted for
separately from money in the other infrastructure funds.
(2) Each infrastructure fund includes money:
(a) appropriated to that fund by the Legislature;
(b) transferred to the fund from the State Infrastructure Bank Fund created in Section
72-2-202
, if applicable;
(c) from federal, state, or other public grants or contributions;
(d) that an independent political subdivision transfers to the fund from other money
available to the independent political subdivision;
(e) contributed or granted to the infrastructure fund from a private source; and
(f) collected from repayments of loans of infrastructure fund money.
(3) In addition to money identified in Subsection (2), the military development fund
includes money repaid [
after May 5, 2021
] 
under the terms of a loan agreement, as described in
Section 
63A-3-404
, executed on or after October 1, 2021,
 from a loan under Subsection
63B-27-101
(3)(a)
(i)
.
(4) (a) Each infrastructure fund shall earn interest.
(b) All interest earned on infrastructure fund money shall be deposited into the
respective infrastructure fund and included in the money of the infrastructure fund available to
be loaned.
(5) The state treasurer shall invest infrastructure fund money as provided in Title 51,
Chapter 7, State Money Management Act.
Section 3. Section 
63A-3-404
 is amended to read:
63A-3-404.
Loan agreement.
(1) (a) A borrower that borrows money from an infrastructure fund shall enter into a
loan agreement with the division for repayment of the money.
(b) (i) A loan agreement under Subsection (1)(a) shall be secured by:
(A) bonds, notes, or another evidence of indebtedness validly issued under state law; or
(B) revenue generated from an infrastructure project.
(ii) The security provided under Subsection (1)(b)(i) may include the borrower's pledge
of some or all of a revenue source that the borrower controls.
(c) The respective loan approval committee may determine that property tax revenue or
revenue from the infrastructure project for which the infrastructure loan is obtained is sufficient
security for an infrastructure loan.
(2) An infrastructure loan shall bear interest at a rate not to exceed .5% above bond
market interest rates available to the state.
(3) (a) Subject to Subsection (3)(b), the respective loan approval committee shall
determine the length of term of an infrastructure loan.
(b) If the security for an infrastructure loan is property tax revenue, the repayment
terms of the infrastructure loan agreement shall allow sufficient time for the property tax
revenue to generate sufficient money to cover payments under the infrastructure loan.
(4) An infrastructure loan agreement may provide for a portion of the loan proceeds to
be applied to a reserve fund to secure repayment of the infrastructure loan.
(5) (a) If a borrower fails to comply with the terms of an infrastructure loan agreement,
the division may:
(i) seek any legal or equitable remedy to obtain:
(A) compliance with the agreement; or
(B) the payment of damages; and
(ii) request a state agency with money due to the borrower to withhold payment of the
money to the borrower and instead to pay the money to the division to pay any amount due
under the infrastructure loan agreement.
(b) A state agency that receives a request from the division under Subsection (5)(a)(ii)
shall pay to the division the money due to the borrower to the extent of the amount due under
the infrastructure loan agreement.
(6) Upon approval from the respective loan approval committee, the division shall loan
money from an infrastructure fund according to the terms established by the respective loan
approval committee.
(7) (a) The division shall administer and enforce an infrastructure loan according to the
terms of the infrastructure loan agreement.
(b) (i) Beginning May 5, 2021, the division shall assume responsibility from the State
Infrastructure Bank Fund for servicing the loan under Subsection 
63B-27-101
(3)(a)
(i)
.
(ii) Payments due [
after May 5, 2021
] 
on or after October 1, 2021,
 under the loan under
Subsection 
63B-27-101
(3)(a)
(i)
 shall be made to the division rather than to the State
Infrastructure Bank Fund, to be deposited into the military development fund.
(iii) Notwithstanding Subsection (7)(b)(ii) and upon receipt of each debt service
payment, the division shall deposit an amount equal to interest payments due on the bond
described in Subsection 
63B-27-101
(3)(a)(i) into the Transportation Investment Fund of 2005
created in Section 
72-2-124
.
Section 4. Section 
63B-27-101
 is amended to read:
63B-27-101.
Highway bonds -- Maximum amount -- Use of proceeds for highway
projects.
(1) (a) Subject to the restriction in Subsection (1)(c), the total amount of bonds issued
under this section may not exceed $1,000,000,000 for acquisition and construction proceeds ,
plus additional amounts necessary to pay costs of issuance, to pay capitalized interest, and to
fund any existing debt service reserve requirements, with the total amount of the bonds not to
exceed $1,010,000,000 .
(b) When the Department of Transportation certifies to the commission that the
requirements of Subsection 
72-2-124
(7) have been met and certifies the amount of bond
proceeds that the commission needs to provide funding for the projects described in Subsection
(2) for the current or next fiscal year, the commission may issue and sell general obligation
bonds in an amount equal to the certified amount, plus additional amounts necessary to pay 
costs of issuance , to pay capitalized interest, and to fund any existing debt service reserve
requirements, not to exceed 1% of the certified amount .
(c) The commission may not issue general obligation bonds authorized under this
section if the issuance of the general obligation bonds would result in the total current
outstanding general obligation debt of the state exceeding 50% of the limitation described in
the Utah Constitution, Article XIV, Section 1.
(2) Except as provided in Subsections (3) and (4), proceeds from the issuance of bonds
shall be provided to the Department of Transportation to pay all or part of the costs of the
following state highway construction or reconstruction projects:
(a) state and federal highways prioritized by the Transportation Commission through
the prioritization process for new transportation capacity projects adopted under Section
72-1-304
, giving priority consideration for projects with a regional significance or that support
economic development within the state, including:
(i) projects that are prioritized but exceed available cash flow beyond the normal
programming horizon; or
(ii) projects prioritized in the state highway construction program; and
(b) $100,000,000 to be used by the Department of Transportation for transportation
improvements as prioritized by the Transportation Commission for projects that:
(i) have a significant economic development impact associated with recreation and
tourism within the state; and
(ii) address significant needs for congestion mitigation.
(3) 
(a)
 Forty-six million dollars of the bond proceeds issued under this section shall be
provided to the State Infrastructure Bank Fund created by Section 
72-2-202
 to make funds
available for a transportation infrastructure loan or transportation infrastructure assistance
under Title 72, Chapter 2, Part 2, State Infrastructure Bank Fund, including the amounts as
follows:
[
(a)
] 
(i) subject to Subsection (3)(b),
 $14,000,000 to the military installation
development authority created in Section 
63H-1-201
;
[
(b)
] 
(ii)
 $5,000,000 to the Inland Port Authority created in Section 
11-58-201
, for
highway, infrastructure, and rail right-of-way acquisition, design, engineering, and
construction, to be repaid through tax differential; and
[
(c)
] 
(iii)
 $7,000,000 to Midvale City for a parking structure in proximity to an
intermodal transportation facility that enhances economic development within the city.
(b) When the loan described in Subsection (3)(a)(i) is transferred in accordance with
Section 
72-2-202
, the bond proceeds for the loan shall be provided to the military development
infrastructure revolving loan fund created in Section 
63A-3-402
.
(4) (a) Four million dollars of the bond proceeds issued under this section shall be used
for a public transit fixed guideway rail station associated with or adjacent to an institution of
higher education.
(b) Nineteen million dollars of the bond proceeds issued under this section shall be used
by the Department of Transportation for the design, engineering, construction, or
reconstruction of underpasses under a state highway connecting a state park and a project area
created by a military installation development authority created in Section 
63H-1-201
.
(c) Nine million dollars of the bond proceeds issued under this section shall be used by
the Department of Transportation for infrastructure improvements related to the Provo Airport.
(d) If project savings are identified by the Department of Transportation from the funds
provided to the Department of Transportation as described in this section, the Department of
Transportation may use available funding to study, design, engineer, and construct rail access
through I-80 in western Salt Lake County.
(5) The bond proceeds issued under this section shall be provided to the Department of
Transportation.
(6) The costs under Subsection (2) may include the costs of studies necessary to make
transportation infrastructure improvements, the costs of acquiring land, interests in land, and
easements and rights-of-way, the costs of improving sites, and making all improvements
necessary, incidental, or convenient to the facilities, and the costs of interest estimated to
accrue on these bonds during the period to be covered by construction of the projects plus a
period of six months after the end of the construction period, interest estimated to accrue on
any bond anticipation notes issued under the authority of this title, and all related engineering,
architectural, and legal fees.
(7) The commission or the state treasurer may make any statement of intent relating to
a reimbursement that is necessary or desirable to comply with federal tax law.
(8) The Department of Transportation may enter into agreements related to the projects
described in Subsection (2) before the receipt of proceeds of bonds issued under this section.
Section 5. Section 
63H-1-104
 is amended to read:
63H-1-104.
Loan approval committee -- Approval of infrastructure loans.
(1) As used in this section:
(a) "Borrower" means the same as that term is defined in Section 
63A-3-401.5
.
(b) "Infrastructure loan" means the same as that term is defined in Section
63A-3-401.5
.
(c) "Infrastructure project" means the same as that term is defined in Section
63A-3-401.5
.
(d) "Military development fund" means the same as that term is defined in Section
63A-3-401.5
.
(e) "Loan approval committee" means a committee consisting of:
(i) the board member who is appointed by the governor under Subsection
63H-1-302
(2)(a);
(ii) the board member who is appointed by the governor under Subsection
63H-1-302
(2)(c);
(iii) the board members who are appointed by the president of the Senate and the
speaker of the House of Representatives under Subsection 
63H-1-302
(3); and
(iv) a voting or nonvoting board member designated by the board.
(2) The loan approval committee may approve an infrastructure loan from the military
development fund to a borrower for an infrastructure project undertaken by the borrower.
(3) The loan approval committee shall establish the terms of an infrastructure loan in
accordance with Section 
63A-3-404
.
(4) The loan approval committee may establish policies and guidelines with respect to
prioritizing requests for infrastructure loans and approving infrastructure loans.
(5) Beginning May 5, 2021, the loan approval committee shall assume jurisdiction
from the State Infrastructure Bank Fund relating to the terms of a loan under Subsection
63B-27-101
(3)(a)
(i)
.
(6) Within 60 days after the execution of an infrastructure loan, the loan approval
committee shall report the infrastructure loan, including the loan amount, terms, and security,
to the Executive Appropriations Committee.
(7) (a) A meeting of the loan approval committee does not constitute a meeting of the
board, even if a quorum of the board is present at a loan approval committee meeting.
(b) A quorum of board members present at a meeting of the loan approval committee
may not conduct board business at the loan approval committee meeting.
(8) (a) Salaries and expenses of committee members who are legislators shall be paid
in accordance with Section 
36-2-2
 and Legislative Joint Rules, Title 5, Chapter 3, Legislator
Compensation.
(b) A committee member who is not a legislator may not receive compensation or
benefits for the member's service on the committee, but may receive per diem and
reimbursement for travel expenses incurred as a committee member at the rates established by
the Division of Finance under:
(i) Sections 
63A-3-106
 and 
63A-3-107
; and
(ii) rules made by the Division of Finance pursuant to Sections 
63A-3-106
 and
63A-3-107
.
Section 6. Section 
63H-1-202
 is amended to read:
63H-1-202.
Applicability of other law.
(1) As used in this section:
(a) "Subsidiary" means an authority subsidiary that is a public body as defined in
Section 
52-4-103
.
(b) "Subsidiary board" means the governing body of a subsidiary.
(2) The authority or land within a project area is not subject to:
(a) Title 10, Chapter 9a, Municipal Land Use, Development, and Management Act;
(b) Title 17, Chapter 27a, County Land Use, Development, and Management Act;
(c) ordinances or regulations of a county or municipality, including those relating to
land use, health, business license, or franchise; or
(d) the jurisdiction of a local district under Title 17B, Limited Purpose Local
Government Entities - Local Districts, or a special service district under Title 17D, Chapter 1,
Special Service District Act.
(3) The authority is subject to and governed by Sections 
63E-2-106
, 
63E-2-107
,
63E-2-108
, 
63E-2-109
, 
63E-2-110
, and 
63E-2-111
, but is not otherwise subject to or governed
by Title 63E, Independent Entities Code.
(4) (a) The definitions in Section 
57-8-3
 apply to this Subsection (4).
(b) Notwithstanding the provisions of Title 57, Chapter 8, Condominium Ownership
Act, or any other provision of law:
(i) if the military is the owner of land in a project area on which a condominium project
is constructed, the military is not required to sign, execute, or record a declaration of a
condominium project; and
(ii) if a condominium unit in a project area is owned by the military or owned by the
authority and leased to the military for $1 or less per calendar year, not including any common
charges that are reimbursements for actual expenses:
(A) the condominium unit is not subject to any liens under Title 57, Chapter 8,
Condominium Ownership Act;
(B) condominium unit owners within the same building or commercial condominium
project may agree on any method of allocation and payment of common area expenses,
regardless of the size or par value of each unit; and
(C) the condominium project may not be dissolved without the consent of all the
condominium unit owners.
(5) Notwithstanding any other provision, when a law requires the consent of a local
government, the authority is the consenting entity for a project area.
(6) (a) A department, division, or other agency of the state and a political subdivision
of the state shall cooperate with the authority to the fullest extent possible to provide whatever
support, information, or other assistance the authority requests that is reasonably necessary to
help the authority fulfill the authority's duties and responsibilities under this chapter.
(b) Subsection (6)(a) does not apply to a political subdivision that does not have any of
a project area located within the boundary of the political subdivision.
(7) 
(a)
 The authority and a subsidiary are subject to Title 52, Chapter 4, Open and
Public Meetings Act, except that:
[
(a)
] 
(i)
 notwithstanding Section 
54-2-104
, the timing and nature of training to
authority board members or subsidiary board members on the requirements of Title 52, Chapter
4, Open and Public Meetings Act, may be determined by:
[
(i)
] 
(A)
 the board chair, for the authority board; or
[
(ii)
] 
(B)
 the subsidiary board chair, for a subsidiary board;
[
(b)
] 
(ii)
 authority staff may adopt a rule governing the use of electronic meetings
under Section 
52-4-207
, if, under Subsection 
63H-1-301
(3), the board delegates to authority
staff the power to adopt the rule; and
[
(c)
] 
(iii)
 for an electronic meeting of the authority board or subsidiary board that
otherwise complies with Section 
52-4-207
, the authority board or subsidiary board,
respectively:
[
(i)
] 
(A)
 is not required to establish an anchor location; and
[
(ii)
] 
(B)
 may convene and conduct the meeting without the written determination
otherwise required under Subsection 
52-4-207
(4).
(b) Except as provided in Subsection (7)(c), the authority is not required to physically
post notice notwithstanding any other provision of law.
(c) The authority shall physically post notice in accordance with Subsection
52-4-202
(3)(a)(i).
(8) The authority and a subsidiary are subject to Title 63G, Chapter 2, Government
Records Access and Management Act, except that:
(a) notwithstanding Section 
63G-2-701
:
(i) the authority may establish an appeals board consisting of at least three members;
(ii) an appeals board established under Subsection (8)(a)(i) shall include:
(A) one of the authority board members appointed by the governor;
(B) the authority board member appointed by the president of the Senate; and
(C) the authority board member appointed by the speaker of the House of
Representatives; and
(iii) an appeal of a decision of an appeals board is to district court, as provided in
Section 
63G-2-404
, except that the State Records Committee is not a party; and
(b) a record created or retained by the authority or a subsidiary acting in the role of a
facilitator under Subsection 
63H-1-201
(3)(v) is a protected record under Title 63G, Chapter 2,
Government Records Access and Management Act.
(9) The authority or a subsidiary acting in the role of a facilitator under Subsection
63H-1-201
(3)(v) is not prohibited from receiving a benefit from a public-private partnership
that results from the facilitator's work as a facilitator.
(10) (a) (i) A subsidiary created as a public infrastructure district under [
Title 17B,
Chapter 2a, Part 12, Public Infrastructure District Act
] 
Title 17D, Chapter 4, Public
Infrastructure District Act
, may, subject to limitations of [
Title 17B, Chapter 2a, Part 12, Public
Infrastructure District Act
] 
Title 17D, Chapter 4, Public Infrastructure District Act
, levy a
property tax for the operations and maintenance of the public infrastructure district's financed
infrastructure and related improvements, subject to a maximum rate of .015.
(ii) A levy under Subsection (10)(a)(i) may be separate from a public infrastructure
district property tax levy for a bond.
(b) If a subsidiary created as a public infrastructure district issues a bond:
(i) the subsidiary may:
(A) delay the effective date of the property tax levy for the bond until after the period
of capitalized interest payments; and
(B) covenant with bondholders not to reduce or impair the property tax levy; and
(ii) notwithstanding a provision to the contrary in [
Title 17B, Chapter 2a, Part 12,
Public Infrastructure District Act,
] 
Title 17D, Chapter 4, Public Infrastructure District Act,
 the
tax rate for the property tax levy for the bond may not exceed a rate that generates more
revenue than required to pay the annual debt service of the bond plus administrative costs,
subject to a maximum of .02.
(c) (i) A subsidiary created as a public infrastructure district under Title 17D, Chapter
4, Public Infrastructure District Act, may create tax areas, as defined in Section 
59-2-102
,
within the public infrastructure district and apply a different property tax rate to each tax area,
subject to the maximum rate limitations described in Subsections (10)(a)(i) and (10)(b)(ii).
(ii) If a subsidiary created by a public infrastructure district issues bonds, the subsidiary
may issue bonds secured by property taxes from:
(A) the entire public infrastructure district; or
(B) one or more tax areas within the public infrastructure district.
(11) (a) Terms defined in Section 
57-11-2
 apply to this Subsection (11).
(b) Title 57, Chapter 11, Utah Uniform Land Sales Practices Act, does not apply to an
offer or disposition of an interest in land if the interest in land lies within the boundaries of the
project area and the authority:
(i) (A) has a development review committee using at least one professional planner;
(B) enacts standards and guidelines that require approval of planning, land use, and
plats, including the approval of plans for streets, culinary water, sanitary sewer, and flood
control; and
(C) will have the improvements described in Subsection (11)(b)(i)(B) plus
telecommunications and electricity; and
(ii) if at the time of the offer or disposition, the subdivider furnishes satisfactory
assurance of completion of the improvements described in Subsection (11)(b)(i)(C).
(12) (a) As used in this Subsection (12), "officer" means the same as an officer within
the meaning of the Utah Constitution Article IV, Section 10.
(b) An official act of an officer may not be invalidated for the reason that the officer
failed to take the oath of office.
Section 7. Section 
63H-1-401
 is amended to read:
63H-1-401.
Preparation of project area plan -- Required contents of project area
plan.
(1) (a) The authority board shall adopt a project area plan as provided in this part.
(b) In order to adopt a project area plan, the authority board shall:
(i) prepare a draft project area plan;
(ii) give notice as required under Subsection 
63H-1-402
(2);
(iii) hold at least one public meeting, as required under Subsection 
63H-1-402
(1); and
(iv) after holding at least one public meeting and subject to Subsection (1)(c), adopt the
draft project area plan as the project area plan.
(c) Before adopting a draft project area plan as the project area plan, the authority
board may make modifications to the draft project area plan that the board considers necessary
or appropriate.
(d) (i) A lease or development agreement that the authority enters before the creation of
a project area shall provide that the board is not required to create a project area.
(ii) An authority may not be required to pay any amount or incur any loss or penalty for
the board's failure to create a project area.
(2) Each project area plan and draft project area plan shall contain:
(a) a legal description of the boundary of the project area that is the subject of the
project area plan;
(b) the authority's purposes and intent with respect to the project area; and
(c) the board's findings and determination that:
(i) there is a need to effectuate a public purpose;
(ii) there is a public benefit to the proposed development project;
(iii) it is economically sound and feasible to adopt and carry out the project area plan;
and
(iv) carrying out the project area plan will promote the public peace, health, safety, and
welfare of the community in which the project area is located.
(3) 
(a)
 A project area described in a project area plan:
[
(a)
] 
(i)
 shall include military land; and
[
(b)
] 
(ii)
 may include public or private land, whether or not it is contiguous to military
land, if:
[
(i)
] 
(A)
 the legislative body of the county in which the public or private land is
located, if the public land or private land is located in an unincorporated county, passes a
resolution consenting to the inclusion of the land in the project area;
[
(ii)
] 
(B)
 the legislative body of an included municipality passes a resolution
consenting to the inclusion of the land in the project area; and
[
(iii)
] 
(C)
 the owner of the public or private land consents to the inclusion of the land
in the project area.
(b) (i) Consent provided under Subsection (3)(a)(ii)(A), (B), or (C) is irrevocable.
(ii) The authority may rely on a consent provided under Subsection (3)(a)(ii)(A), (B),
or (C) for long-term planning, contractual commitments, and issuing bonds or other
indebtedness.
Section 8. Section 
63H-1-501
 is amended to read:
63H-1-501.
Authority receipt and use of property tax allocation -- Contractual
annual payment -- Distribution of property tax allocation.
(1) (a) The authority may:
(i) subject to Subsection (1)(b):
(A) receive up to 75% of the property tax allocation for up to 25 years, as provided in
this part; and
(B) after the time period described in Subsection (1)(a)(i)(A) expires, receive up to
75% of the property tax allocation for up to 15 years, if the board determines the additional
years will produce significant benefit; and
(ii) use the property tax allocation before, during, and after the period described in
Subsection (1)(a)(i).
(b) With respect to a parcel located within a project area, the 25-year period described
in Subsection (1)(a)(i)(A) begins on the day on which the authority receives the first property
tax allocation from that parcel.
(2) (a) For purposes of Subsection (1)(b), the authority may designate an improved
portion of a parcel in a project area as a separate parcel.
(b) An authority designation of an improved portion of a parcel as a separate parcel
under Subsection (2)(a) is for purposes of Subsection (1)(b) only and does not constitute a
subdivision for any other purpose.
(c) A county recorder shall assign a separate tax identification number to the improved
portion of a parcel designated by the authority as a separate parcel under Subsection (2)(a).
(3) Improvements on a parcel within a project area become subject to property tax on
January 1 immediately following the day on which the authority or an entity designated by the
authority issues a certificate of occupancy with respect to those improvements.
(4) (a) If the authority or an entity designated by the authority has not issued a
certificate of occupancy for a private parcel within a project area, the private parcel owner shall
make an annual payment to the authority:
(i) that is equal to 1.2% of the taxable value of the parcel above the base taxable value
of the parcel; and
(ii) until the parcel becomes subject to the property tax described in Subsection (3).
(b) The authority may use the revenue from payments described in Subsection (4)(a)
for any purpose described in Subsection 
63H-1-502
(1).
(c) The authority may submit for recording to the office of the recorder of the county in
which a private parcel described in Subsection (4)(a) is located:
(i) a copy of an agreement between the authority and the private parcel owner that
memorializes the payment obligation under Subsection (4)(a); or
(ii) a notice that describes the payment obligation under Subsection (4)(a).
(d) An owner of a private parcel described in Subsection (4)(a) may not be required to
make a payment that exceeds or is in addition to the payment described in Subsection (4)(a)(i)
until the private parcel becomes subject to the property tax described in Subsection (3).
(e) Upon the transfer of title of a private parcel described in Subsection (4)(a), the
amount of the annual payment required under Subsection (4)(a) shall be:
(i) treated the same as a property tax; and
(ii) prorated between the previous owner and the owner who acquires title from the
previous owner.
(f) A person who fails to pay or is delinquent in paying an annual payment described in
Subsection (4)(a) is subject to the same penalties and interest as the failure or delinquent
payment of a property tax in accordance with Title 59, Chapter 2, Property Tax Act.
(g) If requested by the authority, a county treasurer shall:
(i) include the annual payment described in Subsection (4)(a) on a county property tax
notice in accordance with Section 
59-2-1317
; and
(ii) collect the annual payment as part of the property tax collection.
(5) Each county that collects property tax on property within a project area shall pay
and distribute to the authority the property tax allocation and dedicated tax collections that the
authority is entitled to collect under this title, in the manner and at the time provided in Section
59-2-1365
.
(6) (a) The board shall determine by resolution when the entire project area or an
individual parcel within a project area is subject to property tax allocation.
(b) The board shall amend the project area budget to reflect whether a parcel within a
project area is subject to property tax allocation.
(7) The following property owned by the authority is not subject to any property tax
under Title 59, Chapter 2, Property Tax Act, or any privilege tax under Title 59, Chapter 4,
Privilege Tax, regardless of whether the authority enters into a long-term operating agreement
with a privately owned entity under which the privately owned entity agrees to operate the
property:
(a) a hotel;
(b) a hotel condominium unit in a condominium project, as defined in Section 
57-8-3
;
and
(c) a commercial condominium unit in a condominium project, as defined in Section
57-8-3
.
Section 9. Section 
63H-1-502
 is amended to read:
63H-1-502.
Allowable uses of property tax allocation and other funds.
(1) Other than municipal services revenue, the authority may use the property tax
allocation and other funds available to the authority:
(a) for any purpose authorized under this chapter;
(b) for administrative, overhead, legal, and other operating expenses of the authority;
(c) to pay for, including financing or refinancing, all or part of the development of land
within the project area from which the property tax allocation or other funds were collected,
including assisting the ongoing operation of a development or facility within the project area;
(d) to pay the cost of the installation and construction of public infrastructure and
improvements within the project area from which the property tax allocation funds were
collected;
(e) to pay the cost of the installation and construction of public infrastructure and
improvements, including a passenger ropeway, as defined in Section 
72-11-102
, outside the
project area if:
(i) 
(A)
 the authority board determines by resolution that the infrastructure and
improvements are of benefit to the project area; and
[
(ii)
] 
(B)
 for a passenger ropeway, at least one end of the ropeway is located within the
project area; 
or
(ii) (A) the funds expended are appropriated by the Legislature; and
(B) the authority is directed to expend the funds, and the project or purpose is directed,
by the Legislature;
(f) to pay the principal and interest on bonds issued by the authority;
(g) to pay for a morale, welfare, and recreation program of a United States Air Force
base in Utah, affiliated with the project area from which the funds were collected; or
(h) to pay for the promotion of:
(i) a development within the project area; or
(ii) amenities outside of the project area that are associated with a development within
the project area.
(2) The authority may use revenue generated from the authority's operation of public
infrastructure and improvements to:
(a) operate and maintain the public infrastructure and improvements; and
(b) pay for authority operating expenses, including administrative, overhead, and legal
expenses.
(3) For purposes of Subsection (1), the authority may use:
(a) tax revenue received under Subsection 
59-12-205
(2)(b)(ii);
(b) resort communities tax revenue;
(c) MIDA energy tax revenue, received under Section 
63H-1-204
, which does not have
to be used in the project area where the revenue was generated;
(d) MIDA accommodations tax revenue, received under Section 
63H-1-205
;
(e) transient room tax revenue generated from hotels located on authority-owned or
other public-entity-owned property;
(f) municipal energy tax revenue generated from hotels located on authority-owned or
other public-entity-owned property; or
(g) payments received under Subsection 
63H-1-501
(4).
(4) The determination of the authority board under Subsection (1)(e) regarding benefit
to the project area is final.
Section 10. Section 
63H-1-701
 is amended to read:
63H-1-701.
Annual authority budget -- Fiscal year -- Public hearing required --
Auditor forms -- Requirement to file form.
(1) The authority shall prepare and its board adopt an annual budget of revenues and
expenditures for the authority for each fiscal year.
(2) Each annual authority budget shall be adopted before June 30.
(3) The authority's fiscal year shall be the period from July 1 to the following June 30.
(4) (a) Before adopting an annual budget, the authority board shall hold a public
hearing on the annual budget.
(b) The authority shall provide notice of the public hearing on the annual budget by
publishing notice:
(i) at least once in a newspaper of general circulation within the state, 
at least
 one week
before the public hearing; and
(ii) on the Utah Public Notice Website created in Section 
63A-16-601
, for at least one
week immediately before the public hearing.
(c) The authority shall make the annual budget available for public inspection at least
three days before the date of the public hearing.
(5) The state auditor shall prescribe the budget forms and the categories to be contained
in each authority budget, including:
(a) revenues and expenditures for the budget year;
(b) legal fees; and
(c) administrative costs, including rent, supplies, and other materials, and salaries of
authority personnel.
(6) (a) Within 30 days after adopting an annual budget, the authority board shall file a
copy of the annual budget with the auditor of each county in which a project area of the
authority is located, the State Tax Commission, the state auditor, the State Board of Education,
and each taxing entity that levies a tax on property from which the authority collects property
tax allocation.
(b) The requirement of Subsection (6)(a) to file a copy of the annual budget with the
state as a taxing entity is met if the authority files a copy with the State Tax Commission and
the state auditor.
Section 11. Section 
72-2-202
 is amended to read:
72-2-202.
State Infrastructure Bank Fund -- Creation -- Use of money.
(1) There is created a revolving loan fund entitled the State Infrastructure Bank Fund.
(2) (a) The fund consists of money generated from the following revenue sources:
(i) appropriations made to the fund by the Legislature;
(ii) federal money and grants that are deposited in the fund;
(iii) money transferred to the fund by the commission from other money available to
the department;
(iv) state grants that are deposited in the fund;
(v) contributions or grants from any other private or public sources for deposit into the
fund; and
(vi) subject to Subsection (2)(b), all money collected from repayments of fund money
used for infrastructure loans or infrastructure assistance.
(b) When a loan from the fund is repaid, the department may request and the
Legislature may transfer from the fund to the source from which the money originated an
amount equal to the repaid loan.
(3) (a) The fund shall earn interest.
(b) All interest earned on fund money shall be deposited into the fund.
(4) Money in the fund shall be used by the department, as prioritized by the
commission, only to:
(a) provide infrastructure loans or infrastructure assistance; and
(b) pay the department for the costs of administering the fund, providing infrastructure
loans or infrastructure assistance, monitoring transportation projects and publicly owned
infrastructure projects, and obtaining repayments of infrastructure loans or infrastructure
assistance.
(5) (a) The department may establish separate accounts in the fund for infrastructure
loans, infrastructure assistance, administrative and operating expenses, or any other purpose to
implement this part.
(b) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the
department may make rules governing how the fund and its accounts may be held by an escrow
agent.
(6) Fund money shall be invested by the state treasurer as provided in Title 51, Chapter
7, State Money Management Act, and the earnings from the investments shall be credited to the
fund.
(7) Before July 1, 2022, the department shall transfer the loan described in Subsection
63B-27-101
(3)(a)(i) from the State Infrastructure Bank Fund to the military development
infrastructure revolving loan fund created in Section 
63A-3-402
.