Rep. Norm Thurston — Voting Record

Bill

Number

H.B. 371 Fourth Substitute (2023GS)

Sponsor

Rep. Snider, C.

Final action

Governor Signed 3/14/2023

Outcome

Became law — signed by Gov. Spencer J. Cox

Summary

What it does

• This bill:
• defines terms;
• renames the LeRay McAllister Critical Land Conservation Program;
• establishes the LeRay McAllister Working Farm and Ranch Fund;
• addresses county use of rollback taxes; and
• addresses county use of rollback tax funds.

Every vote on this bill

Bill text

WORKING FARM AND RANCH PROTECTION FUND
GENERAL SESSION
STATE OF UTAH
Chief Sponsor: Casey Snider
Senate Sponsor: 
Scott D. Sandall
LONG TITLE
General Description:
This bill modifies provisions related to the management, regulation, conservation, and
use of natural resources.
Highlighted Provisions:
This bill:
▸ defines terms;
▸ renames the LeRay McAllister Critical Land Conservation Program;
▸ establishes the LeRay McAllister Working Farm and Ranch Fund;
▸ addresses county use of rollback taxes; and
▸ addresses county use of rollback tax funds.
Money Appropriated in this Bill:
None
Other Special Clauses:
None
Utah Code Sections Affected:
AMENDS:
4-46-102
, as renumbered and amended by Laws of Utah 2022, Chapter 68
4-46-202
, as renumbered and amended by Laws of Utah 2022, Chapter 68
4-46-301
, as renumbered and amended by Laws of Utah 2022, Chapter 68
4-46-302
, as renumbered and amended by Laws of Utah 2022, Chapter 68
4-46-303
, as renumbered and amended by Laws of Utah 2022, Chapter 68
39A-8-104
, as renumbered and amended by Laws of Utah 2022, Chapter 373
59-2-506
, as last amended by Laws of Utah 2017, Chapter 319
59-2-511
, as last amended by Laws of Utah 2007, Chapter 329
59-2-1705
, as last amended by Laws of Utah 2017, Chapter 319
59-2-1710
, as enacted by Laws of Utah 2012, Chapter 197
63J-1-602.2
, as last amended by Laws of Utah 2022, Chapters 59, 68, 154, 224, 236,
242, and 447 and last amended by Coordination Clause, Laws of Utah 2022,
Chapter 154
ENACTS:
17-41-601
, Utah Code Annotated 1953
17-41-602
, Utah Code Annotated 1953
Be it enacted by the Legislature of the state of Utah:
Section 1. Section 
4-46-102
 is amended to read:
4-46-102.
Definitions.
As used in this chapter:
(1) "Agricultural land" [
has the same meaning as
] 
means
 "land in agricultural use
,
"
[
under
] 
as defined in
 Section 
59-2-502
.
(2) "Board" means the Land Conservation Board established in Section 
4-46-201
.
(3) "Conservation commission" means the Conservation Commission created in
Section 
4-18-104
.
(4) "Conservation district" means a limited purpose local government entity created
under Title 17D, Chapter 3, Conservation District Act.
(5) "Director" means the director of the Division of Conservation.
(6) "Division" means the Division of Conservation created in Section 
4-46-401
.
(7) "Fund" means the LeRay McAllister Working Farm and Ranch Fund created in
Section 
4-46-301
.
[
(7)
] 
(8)
 "Land use authority" means:
(a) a land use authority, as defined in Section 
10-9a-103
, of a municipality; or
(b) a land use authority, as defined in Section 
17-27a-103
, of a county.
[
(8)
] 
(9)
 "Local entity" means a county, city, or town.
[
(9)
] 
(10)
 (a) "Open land" means land that is:
(i) preserved in or restored to a predominantly natural, open, and undeveloped
condition; and
(ii) used for:
(A) wildlife habitat;
(B) cultural or recreational use;
(C) watershed protection; or
(D) another use consistent with the preservation of the land in
,
 or restoration of the
land to
,
 a predominantly natural, open, and undeveloped condition.
[
(b) (i) "Open land" does not include land whose predominant use is as a developed
facility for active recreational activities, including baseball, tennis, soccer, golf, or other
sporting or similar activity.
]
[
(ii)
] 
(b)
 [
The condition of land does not change from a natural, open, and undeveloped
condition because of the development or presence on the land of
] 
"Open land" includes land
described in Subsection (10)(a) that contains
 facilities, including trails, waterways, and grassy
areas, that:
[
(A)
] 
(i)
 enhance the natural, scenic, or aesthetic qualities of the land; or
[
(B)
] 
(ii)
 facilitate the public's access to or use of the land for the enjoyment of the
land's natural, scenic, or aesthetic qualities and for compatible recreational activities.
(c) "Open land" does not include land whose predominant use is as a developed facility
for active recreational activities, including baseball, tennis, soccer, golf, or other sporting or
similar activities.
[
(10) "Program" means the LeRay McAllister Critical Land Conservation Program
established in Section 
4-46-301
.
]
(11) (a) "State conservation efforts" includes:
(i) efforts to optimize and preserve the uses of land for the benefit of the state's
agricultural industry and natural resources; and
(ii) conservation of working landscapes that if conserved, preserves the state's
agricultural industry and natural resources, such as working agricultural land.
(b) "State conservation efforts" does not include the purpose of opening private
property to public access without the consent of the owner of the private property.
(12) (a) "Working agricultural land" means agricultural land for which an owner or
producer engages in the activity of producing for commercial purposes crops, orchards,
livestock, poultry, aquaculture, livestock products, or poultry products and the facilities,
equipment, and property used to facilitate the activity.
(b) "Working agricultural land" includes an agricultural protection area established
under Title 17, Chapter 41, Agriculture, Industrial, or Critical Infrastructure Materials
Protection Areas.
Section 2. Section 
4-46-202
 is amended to read:
4-46-202.
Board duties and powers -- No regulatory authority -- Criteria.
(1) The board shall:
(a) administer the [
program
] 
fund
 as provided in this chapter; and
(b) fulfill other responsibilities imposed on the board by the Legislature.
(2) The board may not exercise any regulatory authority.
(3) In carrying out the board's powers and duties under this chapter, the board shall
adopt ranking criteria that is substantially similar to the ranking criteria used by the Agriculture
Conservation Easement Program and Agriculture Land Easement as determined by the Natural
Resources Conservation Service under the United States Department of Agriculture.
Section 3. Section 
4-46-301
 is amended to read:
Part 3. LeRay McAllister Working Farm and Ranch Fund
4-46-301.
LeRay McAllister Working Farm and Ranch Fund.
(1) There is created a [
program
] 
restricted account within the General Fund
 entitled the
"[
LeRay McAllister Critical Land Conservation Program
] 
LeRay McAllister Working Farm
and Ranch Fund
."
(2) [
Funding for the program shall be a line item in the budget of the board. The line
item shall be nonlapsing.
] 
The restricted account shall consist of:
(a) appropriations by the Legislature;
(b) grants from federal or private sources; and
(c) interest and earnings from the account.
(3) The Land Conservation Board created in Section 
4-46-201
 may use appropriations
from the fund in accordance with Section 
4-46-302
.
Section 4. Section 
4-46-302
 is amended to read:
4-46-302.
Use of money in fund -- Criteria -- Administration.
(1) Subject to Subsection (2), the board may authorize the use of money in the
[
program
] 
fund
, by grant, to:
(a) a local entity;
(b) the Department of Natural Resources created under Section 
79-2-201
;
(c) an entity within the department; or
(d) a charitable organization that qualifies as being tax exempt under Section 501(c)(3),
Internal Revenue Code.
(2) (a) The money in the [
program
] 
fund
 shall be used for preserving or restoring open
land and agricultural land.
(b) [
(i)
] Except as provided in Subsection [
(2)(b)(ii)
] 
(2)(c)
, money from the [
program
]
fund:
(i)
 may 
be used to:
(A) establish a conservation easement under Title 57, Chapter 18, Land Conservation
Easement Act; or
(B) fund similar methods to preserve open land or agricultural land; and
(ii) may
 not be used to
:
(A)
 purchase a fee interest in real property to preserve open land or agricultural land[
,
but may be used to establish a conservation easement under Title 57, Chapter 18, Land
Conservation Easement Act, or to fund similar methods to preserve open land or agricultural
land.
]
; or
(B) purchase additional property for the purpose of tax deferral.
[
(ii)
] 
(c)
 [
Notwithstanding Subsection (2)(b)(i), money
] 
Money
 from the [
program
]
fund
 may be used to purchase a fee interest in real property to preserve open land or
agricultural land if:
[
(A)
] 
(i)
 the [
parcel
] 
property
 to be purchased is no more than 20 acres in size; and
[
(B)
] 
(ii)
 with respect to a parcel purchased in a county in which over 50% of the land
area is publicly owned, real property roughly equivalent in size and located within that county
is contemporaneously transferred to private ownership from the governmental entity that
purchased the fee interest in real property.
[
(iii)
] 
(d)
 Eminent domain may not be used or threatened in connection with any
purchase using money from the [
program
] 
fund
.
[
(iv)
] 
(e)
 A parcel of land larger than 20 acres in size may not be divided [
into separate
parcels smaller than 20 acres each to meet the requirement of
] 
to create one or more parcels
that are smaller than 20 acres in order to comply with
 Subsection [
(2)(b)(ii)
] 
(2)(c)(i)
.
[
(c)
] 
(f)
 A local entity, department, or organization under Subsection (1) may not
receive money from the [
program
] 
fund
 unless the local entity, department, or organization
provides matching funds equal to or greater than the amount of money received from the
[
program
] 
fund
.
[
(d)
] 
(g)
 In granting money from the [
program
] 
fund
, the board may impose conditions
on the recipient as to how the money is to be spent.
[
(e)
] 
(h)
 The board shall give priority to:
(i) working agricultural land; and
(ii) after giving priority to working agricultural land under Subsection [
(2)(e)(i)
]
(2)(h)(i)
, requests from the Department of Natural Resources for up to 20% of each annual
increase in the amount of money in the [
program
] 
fund
 if the money is used for the protection
of wildlife or watershed.
[
(f)
] 
(i)
 (i) The board may not make a grant from the [
program
] 
fund
 that exceeds
$1,000,000 until after making a report to the Legislative Management Committee about the
grant.
(ii) The Legislative Management Committee may make a recommendation to the board
concerning the intended grant, but the recommendation is not binding on the board.
(3) In determining the amount and type of financial assistance to provide a local entity,
department, or organization under Subsection (1) and subject to Subsection [
(2)(f)
] 
(2)(i)
, the
board shall consider:
(a) the nature and amount of open land and agricultural land proposed to be preserved
or restored;
(b) the qualities of the open land and agricultural land proposed to be preserved or
restored;
(c) the cost effectiveness of the project to preserve or restore open land or agricultural
land;
(d) the funds available;
(e) the number of actual and potential applications for financial assistance and the
amount of money sought by those applications;
(f) the open land preservation plan of the local entity where the project is located and
the priority placed on the project by that local entity;
(g) the effects on housing affordability and diversity; and
(h) whether the project protects against the loss of private property ownership.
(4) If a local entity, department, or organization under Subsection (1) seeks money
from the [
program
] 
fund
 for a project whose purpose is to protect critical watershed, the board
shall require that the needs and quality of that project be verified by the state engineer.
(5) An interest in real property purchased with money from the [
program
] 
fund
 shall be
held and administered by the state or a local entity.
(6) (a) The board may not authorize the use of money under this section for a project
unless the land use authority for the land in which the project is located consents to the project.
(b) To obtain consent to a project, the person who is seeking money from the
[
program
] 
fund
 shall submit a request for consent to a project with the applicable land use
authority. The land use authority may grant or deny consent. If the land use authority does not
take action within 60 days from the day on which the request for consent is filed with the land
use authority under this Subsection (6), the board shall treat the project as having the consent of
the land use authority.
(c) An action of a land use authority under this Subsection (6) is not a land use decision
subject to:
(i) Title 10, Chapter 9a, Municipal Land Use, Development, and Management Act; or
(ii) Title 17, Chapter 27a, County Land Use, Development, and Management Act.
Section 5. Section 
4-46-303
 is amended to read:
4-46-303.
Board to report annually.
The board shall submit an annual report to the Infrastructure and General Government
and Natural Resources, Agriculture, and Environmental Quality Appropriations
Subcommittees:
(1) specifying the amount of each disbursement from the [
program
] 
fund
;
(2) identifying the recipient of each disbursement and describing the project for which
money was disbursed; and
(3) detailing the conditions, if any, placed by the board on disbursements from the
[
program
] 
fund
.
Section 6. Section 
17-41-601
 is enacted to read:
Part 6. Open Land and Working Agricultural Land Use
 17-41-601.
Definitions.
As used in this part:
(1) "Agricultural land" means "land in agricultural use," as defined in Section
59-2-502
.
(2) (a) "Open land" means land that is:
(i) preserved in or restored to a predominantly natural, open, and undeveloped
condition; and
(ii) used for:
(A) wildlife habitat;
(B) cultural or recreational use;
(C) watershed protection; or
(D) another use consistent with the preservation of the land in, or restoration of the
land to, a predominantly natural, open, and undeveloped condition.
(b) "Open land" includes land described in Subsection (2)(a) that contains facilities,
including trails, waterways, and grassy areas, that, in the judgment of the county legislative
body:
(i) enhance the natural, scenic, or aesthetic qualities of the land; or
(ii) facilitate the public's access to, or use of, the land for the enjoyment of the land's
natural, scenic, or aesthetic qualities and for compatible recreational activities.
(c) "Open land" does not include land whose predominant use is as a developed facility
for active recreational activities played on fields or courses, including baseball, tennis, soccer,
golf, or other sporting or similar activities.
(3) "Public land county" means a county in which over 50% of the land area is publicly
owned.
(4) "Rollback tax funds" means the rollback taxes paid to a county in accordance with
Sections 
59-2-506
, 
59-2-511
, 
59-2-1705
, and 
59-2-1710
.
Section 7. Section 
17-41-602
 is enacted to read:
 17-41-602.
Use of money -- Criteria -- Administration.
(1) The county treasurer shall:
(a) pay rollback taxes in accordance with Sections 
59-2-506
, 
59-2-511
, 
59-2-1705
, and
59-2-1710
; and
(b) deposit 20% of the rollback tax funds into an account or fund of the county set
aside for preserving or restoring open land and agricultural land.
(2) The percentage of rollback tax funds described in Subsection (1)(b):
(a) may be used to establish a conservation easement under Title 57, Chapter 18, Land
Conservation Easement Act, or to fund similar methods to preserve open land or agricultural
land; and
(b) if the property to be purchased is in a public land county, may not be used to
purchase a fee interest in real property to preserve open land or agricultural land, unless, the
governmental entity purchasing the property contemporaneously transfers to the private
ownership real property, in the same public land county, that is roughly equivalent in size to the
property to be purchased.
(3) Eminent domain may not be used or threatened in connection with any purchase
using the percentage of rollback tax funds described in Subsection (1)(b).
(4) The funds collected by the account or fund of the county may roll over from
year-to-year.
Section 8. Section 
39A-8-104
 is amended to read:
39A-8-104.
Committee responsibilities.
(1) The committee shall:
(a) identify lands to be included in the designated sentinel landscape;
(b) develop strategies and recommendations to encourage landowners within the
sentinel landscape to voluntarily participate in and begin or continue land uses compatible with
Camp Williams's military mission; and
(c) publish any policies and procedures as administrative rules in accordance with Title
63G, Chapter 3, Utah Administrative Rulemaking Act.
(2) In designating sentinel lands, the coordinating committee shall include all working
or natural lands that the coordinating committee believes contribute to the long-term
sustainability of the military missions conducted at Camp Williams.
(3) The committee shall determine the appropriate level of state resources required to
adequately protect Camp Williams's military mission and may apply for grants from the [
LeRay
McAllister Critical Lands Conservation Program
] 
LeRay McAllister Working Farm and Ranch
Fund
 to aid in securing those resources.
(4) In determining lands to designate, the coordinating committee shall seek input
from:
(a) the director of the Department of Defense Readiness and Environmental Protection
Integration Program; and
(b) the director of the National Guard Bureau Army Compatible Use Buffer Program,
as authorized under 10 U.S.C. Sec. 2684(a).
(5) The committee shall provide a written report of its activities if state funds are
expended during the previous calendar year no later than July 31 annually to:
(a) the governor;
(b) the Government Operations Interim Committee; and
(c) the Executive Appropriations Committee.
Section 9. Section 
59-2-506
 is amended to read:
59-2-506.
Rollback tax -- Penalty -- Computation of tax -- Procedure -- Lien --
Interest -- Notice -- Collection -- Distribution.
(1) Except as provided in this section, Section 
59-2-506.5
, or Section 
59-2-511
, if land
is withdrawn from this part, the land is subject to a rollback tax imposed in accordance with
this section.
(2) (a) An owner shall notify the county assessor that land is withdrawn from this part
within 120 days after the day on which the land is withdrawn from this part.
(b) An owner that fails to notify the county assessor under Subsection (2)(a) that land is
withdrawn from this part is subject to a penalty equal to the greater of:
(i) $10; or
(ii) 2% of the rollback tax due for the last year of the rollback period.
(3) (a) The county assessor shall determine the amount of the rollback tax by
computing the difference for the rollback period described in Subsection (3)(b) between:
(i) the tax paid while the land was assessed under this part; and
(ii) the tax that would have been paid had the property not been assessed under this
part.
(b) For purposes of this section, the rollback period is a time period that:
(i) begins on the later of:
(A) the date the land is first assessed under this part; or
(B) five years preceding the day on which the county assessor mails the notice required
by Subsection (5); and
(ii) ends the day on which the county assessor mails the notice required by Subsection
(5).
(4) (a) The county treasurer shall:
(i) collect the rollback tax; and
(ii) after the rollback tax is paid, certify to the county recorder that the rollback tax lien
on the property has been satisfied by:
(A) preparing a document that certifies that the rollback tax lien on the property has
been satisfied; and
(B) providing the document described in Subsection (4)(a)(ii)(A) to the county recorder
for recordation.
(b) The county treasurer shall pay the rollback tax collected under this section 
as
follows
:
(i) [
into the county treasury
] 
20% to the county for use for open land and working
agricultural land as those terms are defined in Section 
4-46-102
; and
(ii) 
80%
 to the various taxing entities pro rata in accordance with the property tax
levies for the current year.
(5) (a) The county assessor shall mail to an owner of the land that is subject to a
rollback tax a notice that:
(i) the land is withdrawn from this part;
(ii) the land is subject to a rollback tax under this section; and
(iii) the rollback tax is delinquent if the owner of the land does not pay the tax within
30 days after the day on which the county assessor mails the notice described in this Subsection
(5)(a).
(b) (i) The rollback tax is due and payable on the day the county assessor mails the
notice required by Subsection (5)(a).
(ii) Subject to Subsection (7), the rollback tax is delinquent if an owner of the land that
is withdrawn from this part does not pay the rollback tax within 30 days after the day on which
the county assessor mails the notice required by Subsection (5)(a).
(6) (a) Subject to Subsection (6)(b), the following are a lien on the land assessed under
this part:
(i) the rollback tax; and
(ii) interest imposed in accordance with Subsection (7).
(b) The lien described in Subsection (6)(a) shall:
(i) arise upon the imposition of the rollback tax under this section;
(ii) end on the day on which the rollback tax and interest imposed in accordance with
Subsection (7) are paid in full; and
(iii) relate back to the first day of the rollback period described in Subsection (3)(b).
(7) (a) A delinquent rollback tax under this section shall accrue interest:
(i) from the date of delinquency until paid; and
(ii) at the interest rate established under Section 
59-2-1331
 and in effect on January 1
of the year in which the delinquency occurs.
(b) The county treasurer shall include in the notice required by Section 
59-2-1317
 a
rollback tax that is delinquent on September 1 of any year and interest calculated on that
delinquent amount through November 30 of the year in which the county treasurer provides the
notice under Section 
59-2-1317
.
(8) (a) Land that becomes ineligible for assessment under this part only as a result of an
amendment to this part is not subject to the rollback tax if the owner of the land notifies the
county assessor, in accordance with Subsection (2), that the land is withdrawn from this part.
(b) Land described in Subsection (8)(a) that is withdrawn from this part as a result of
an event other than an amendment to this part, whether voluntary or involuntary, is subject to
the rollback tax.
(9) Except as provided in Section 
59-2-511
, land that becomes exempt from taxation
under Utah Constitution, Article XIII, Section 3, is not subject to the rollback tax if the land
meets the requirements of Section 
59-2-503
 to be assessed under this part.
(10) Land that becomes ineligible for assessment under this part only as a result of a
split estate mineral rights owner exercising the right to extract a mineral is not subject to the
rollback tax:
(a) (i) for the portion of the land required by a split estate mineral rights owner to
extract a mineral if, after the split estate mineral rights owner exercises the right to extract a
mineral, the portion of the property that remains in agricultural production still meets the
acreage requirements of Section 
59-2-503
 for assessment under this part; or
(ii) for the entire acreage that would otherwise qualify for assessment under this part if,
after the split estate mineral rights owner exercises the right to extract a mineral, the entire
acreage that would otherwise qualify for assessment under this part no longer meets the acreage
requirements of Section 
59-2-503
 for assessment under this part only due to the extraction of
the mineral by the split estate mineral rights owner; and
(b) for the period of time that the property described in Subsection (10)(a) is ineligible
for assessment under this part due to the extraction of a mineral by the split estate mineral
rights owner.
Section 10. Section 
59-2-511
 is amended to read:
59-2-511.
Acquisition of land by governmental entity -- Requirements -- Rollback
tax -- One-time in lieu fee payment -- Passage of title.
(1) For purposes of this section, "governmental entity" means:
(a) the United States;
(b) the state;
(c) a political subdivision of the state, including:
(i) a county;
(ii) a city;
(iii) a town;
(iv) a school district;
(v) a local district; or
(vi) a special service district; or
(d) an entity created by the state or the United States, including:
(i) an agency;
(ii) a board;
(iii) a bureau;
(iv) a commission;
(v) a committee;
(vi) a department;
(vii) a division;
(viii) an institution;
(ix) an instrumentality; or
(x) an office.
(2) (a) Except as provided in Subsections (3) and (4), land acquired by a governmental
entity is subject to the rollback tax imposed by this part if:
(i) prior to the governmental entity acquiring the land, the land is assessed under this
part; and
(ii) after the governmental entity acquires the land, the land does not meet the
requirements of Section 
59-2-503
 for assessment under this part.
(b) A person dedicating a public right-of-way to a governmental entity shall pay the
rollback tax imposed by this part if:
(i) a portion of the public right-of-way is located within a subdivision as defined in
Section 
10-9a-103
; or
(ii) in exchange for the dedication, the person dedicating the public right-of-way
receives:
(A) money; or
(B) other consideration.
(3) (a) Except as provided in Subsection (4), land acquired by a governmental entity is
not subject to the rollback tax imposed by this part, but is subject to a one-time in lieu fee
payment as provided in Subsection (3)(b), if:
(i) the governmental entity acquires the land by eminent domain;
(ii) (A) the land is under the threat or imminence of eminent domain proceedings; and
(B) the governmental entity provides written notice of the proceedings to the owner; or
(iii) the land is donated to the governmental entity.
(b) (i) If a governmental entity acquires land under Subsection (3)(a)(iii), the
governmental entity shall make a one-time in lieu fee payment:
(A) to the county treasurer of the county in which the land is located; and
(B) in an amount equal to the amount of rollback tax calculated under Section
59-2-506
.
(ii) If a governmental entity acquires land under Subsection (3)(a)(i) or (3)(a)(ii), the
governmental entity shall make a one-time in lieu fee payment:
(A) to the county treasurer of the county in which the land is located; and
(B) (I) if the land remaining after the acquisition by the governmental entity meets the
requirements of Section 
59-2-503
, in an amount equal to the rollback tax under Section
59-2-506
 on the land acquired by the governmental entity; or
(II) if the land remaining after the acquisition by the governmental entity is less than
five acres, in an amount equal to the rollback tax under Section 
59-2-506
 on the land acquired
by the governmental entity and the land remaining after the acquisition by the governmental
entity.
(iii) For purposes of Subsection (3)(b)(ii), "land remaining after the acquisition by the
governmental entity" includes other eligible acreage that is used in conjunction with the land
remaining after the acquisition by the governmental entity.
(c) A county receiving an in lieu fee payment under Subsection (3)(b) shall distribute
the revenues generated by the payment 
as follows
:
(i) 
20% to the county for use for open land and working agricultural land as those
terms are defined in Section 
4-46-102
; and
(ii) 80%
 to the taxing entities in which the land is located[
; and
]
.
[
(ii) in the same proportion as the revenue from real property taxes is distributed.
]
(4) Except as provided in Section 
59-2-506.5
, if land acquired by a governmental entity
is made subject to a conservation easement in accordance with Section 
59-2-506.5
:
(a) the land is not subject to the rollback tax imposed by this part; and
(b) the governmental entity acquiring the land is not required to make an in lieu fee
payment under Subsection (3)(b).
(5) If a governmental entity acquires land subject to assessment under this part, title to
the land may not pass to the governmental entity until the following are paid to the county
treasurer:
(a) any tax due under this part;
(b) any one-time in lieu fee payment due under this part; and
(c) any interest due under this part.
Section 11. Section 
59-2-1705
 is amended to read:
59-2-1705.
Rollback tax -- Penalty -- Computation of tax -- Procedure -- Lien --
Interest -- Notice -- Collection -- Distribution -- Appeal to county board of equalization.
(1) Except as provided in this section or Section 
59-2-1710
, land that is withdrawn
from this part is subject to a rollback tax imposed as provided in this section.
(2) (a) An owner shall notify the county assessor that land is withdrawn from this part
within 120 days after the day on which the land is withdrawn from this part.
(b) An owner who fails to notify the county assessor under Subsection (2)(a) that land
is withdrawn from this part is subject to a penalty equal to the greater of:
(i) $10; or
(ii) 2% of the rollback tax due for the last year of the rollback period.
(3) (a) The county assessor shall determine the amount of the rollback tax by
computing the difference for the rollback period described in Subsection (3)(b) between:
(i) the tax paid while the land was assessed under this part; and
(ii) the tax that would have been paid had the property not been assessed under this
part.
(b) For purposes of this section, the rollback period is a time period that:
(i) begins on the later of:
(A) the date the land is first assessed under this part; or
(B) five years preceding the day on which the county assessor mails the notice required
by Subsection (5); and
(ii) ends the day on which the county assessor mails the notice required by Subsection
(5).
(4) (a) The county treasurer shall:
(i) collect the rollback tax; and
(ii) after the rollback tax is paid, certify to the county recorder that the rollback tax lien
on the property has been satisfied by:
(A) preparing a document that certifies that the rollback tax lien on the property has
been satisfied; and
(B) providing the document described in Subsection (4)(a)(ii)(A) to the county recorder
for recording.
(b) The county treasurer shall pay the rollback tax collected under this section 
as
follows
:
(i) [
into the county treasury
] 
20% to the county for use for open land and working
agricultural land as those terms are defined in Section 
4-46-102
; and
(ii) 
80%
 to the various taxing entities pro rata in accordance with the property tax
levies for the current year.
(5) (a) The county assessor shall mail to an owner of the land that is subject to a
rollback tax a notice that:
(i) the land is withdrawn from this part;
(ii) the land is subject to a rollback tax under this section; and
(iii) the rollback tax is delinquent if the owner of the land does not pay the tax within
30 days after the day on which the county assessor mails the notice described in this Subsection
(5)(a).
(b) (i) The rollback tax is due and payable on the day the county assessor mails the
notice required by Subsection (5)(a).
(ii) Subject to Subsection (7), the rollback tax is delinquent if an owner of the land that
is withdrawn from this part does not pay the rollback tax within 30 days after the day on which
the county assessor mails the notice required by Subsection (5)(a).
(6) (a) Subject to Subsection (6)(b), the rollback tax and interest imposed under
Subsection (7) are a lien on the land assessed under this part.
(b) The lien described in Subsection (6)(a) shall:
(i) arise upon the imposition of the rollback tax under this section;
(ii) end on the day on which the rollback tax and interest imposed under Subsection (7)
are paid in full; and
(iii) relate back to the first day of the rollback period described in Subsection (3)(b).
(7) (a) A delinquent rollback tax under this section shall accrue interest:
(i) from the date of delinquency until paid; and
(ii) at the interest rate established under Section 
59-2-1331
 and in effect on January 1
of the year in which the delinquency occurs.
(b) The county treasurer shall include in the notice required by Section 
59-2-1317
 a
rollback tax that is delinquent on September 1 of any year and interest calculated on that
delinquent amount through November 30 of the year in which the county treasurer provides the
notice under Section 
59-2-1317
.
(8) (a) Land that becomes ineligible for assessment under this part only as a result of an
amendment to this part is not subject to the rollback tax if the owner of the land notifies the
county assessor, in accordance with Subsection (2), that the land is withdrawn from this part.
(b) Land described in Subsection (8)(a) that is withdrawn from this part as a result of
an event other than an amendment to this part, whether voluntary or involuntary, is subject to
the rollback tax.
(9) Except as provided in Section 
59-2-1710
, land that becomes exempt from taxation
under Utah Constitution, Article XIII, Section 3, is not subject to the rollback tax if the land
meets the requirements of Section 
59-2-1703
 to be assessed under this part.
Section 12. Section 
59-2-1710
 is amended to read:
59-2-1710.
Acquisition of land by governmental entity -- Requirements --
Rollback tax -- One-time in lieu fee payment -- Passage of title.
(1) For purposes of this section, "governmental entity" means:
(a) the United States;
(b) the state;
(c) a political subdivision of the state, including a county, city, town, school district,
local district, or special service district; or
(d) an entity created by the state or the United States, including an agency, board,
bureau, commission, committee, department, division, institution, instrumentality, or office.
(2) (a) Except as provided in Subsections (3) and (4), land acquired by a governmental
entity is subject to the rollback tax imposed by this part if:
(i) before the governmental entity acquires the land, the land is assessed under this
part; and
(ii) after the governmental entity acquires the land, the land does not meet the
requirements of Section 
59-2-1703
 for assessment under this part.
(b) A person dedicating a public right-of-way to a governmental entity shall pay the
rollback tax imposed by this part if:
(i) a portion of the public right-of-way is located within a subdivision as defined in
Section 
10-9a-103
; or
(ii) in exchange for the dedication, the person dedicating the public right-of-way
receives money or other consideration.
(3) (a) Land acquired by a governmental entity is not subject to the rollback tax
imposed by this part, but is subject to a one-time in lieu fee payment as provided in Subsection
(3)(b), if:
(i) the governmental entity acquires the land by eminent domain;
(ii) (A) the land is under the threat or imminence of eminent domain proceedings; and
(B) the governmental entity provides written notice of the proceedings to the owner; or
(iii) the land is donated to the governmental entity.
(b) (i) If a governmental entity acquires land under Subsection (3)(a)(iii), the
governmental entity shall make a one-time in lieu fee payment:
(A) to the county treasurer of the county in which the land is located; and
(B) in an amount equal to the amount of rollback tax calculated under Section
59-2-1705
.
(ii) A governmental entity that acquires land under Subsection (3)(a)(i) or (ii) shall
make a one-time in lieu fee payment to the county treasurer of the county in which the land is
located:
(A) if the land remaining after the acquisition by the governmental entity meets the
requirements of Section 
59-2-1703
, in an amount equal to the rollback tax under Section
59-2-1705
 on the land acquired by the governmental entity; or
(B) if the land remaining after the acquisition by the governmental entity is less than
two acres, in an amount equal to the rollback tax under Section 
59-2-1705
 on the land acquired
by the governmental entity and the land remaining after the acquisition by the governmental
entity.
(c) A county receiving an in lieu fee payment under Subsection (3)(b) shall distribute
the revenues collected from the payment 
as follows
:
(i) 
20% to the county for use for open land and working agricultural land as those
terms are defined in Section 
4-46-102
; and
(ii) 80%
 to the taxing entities in which the land is located[
; and
]
.
[
(ii) in the same proportion as the revenue from real property taxes is distributed.
]
(4) If a governmental entity acquires land subject to assessment under this part, title to
the land may not pass to the governmental entity until any tax, one-time in lieu fee payment,
and applicable interest due under this part are paid to the county treasurer.
Section 13. Section 
63J-1-602.2
 is amended to read:
63J-1-602.2.
List of nonlapsing appropriations to programs.
Appropriations made to the following programs are nonlapsing:
(1) The Legislature and the Legislature's committees.
(2) The State Board of Education, including all appropriations to agencies, line items,
and programs under the jurisdiction of the State Board of Education, in accordance with
Section 
53F-9-103
.
(3) The Percent-for-Art Program created in Section 
9-6-404
.
(4) The [
LeRay McAllister Critical Land Conservation Program
] 
LeRay McAllister
Working Farm and Ranch Fund
 created in Section 4-46- 301.
(5) The Utah Lake Authority created in Section 
11-65-201
.
(6) Dedicated credits accrued to the Utah Marriage Commission as provided under
Subsection 
17-16-21
(2)(d)(ii).
(7) The Division of Wildlife Resources for the appraisal and purchase of lands under
the Pelican Management Act, as provided in Section 
23-21a-6
.
(8) The Emergency Medical Services Grant Program in Section 
26-8a-207
.
(9) The primary care grant program created in Section 
26-10b-102
.
(10) Sanctions collected as dedicated credits from Medicaid providers under
Subsection 
26-18-3
(7).
(11) The Utah Health Care Workforce Financial Assistance Program created in Section
26-46-102
.
(12) The Rural Physician Loan Repayment Program created in Section 
26-46a-103
.
(13) The Opiate Overdose Outreach Pilot Program created in Section 
26-55-107
.
(14) The Utah Medical Education Council for the:
(a) administration of the Utah Medical Education Program created in Section
26-69-403
;
(b) provision of medical residency grants described in Section 
26-69-407
; and
(c) provision of the forensic psychiatric fellowship grant described in Section
26-69-408
.
(15) Funds that the Department of Alcoholic Beverage Services retains in accordance
with Subsection 
32B-2-301
(8)(a) or (b).
(16) The General Assistance program administered by the Department of Workforce
Services, as provided in Section 
35A-3-401
.
(17) The Utah National Guard, created in Title 39, Militia and Armories.
(18) The State Tax Commission under Section 
41-1a-1201
 for the:
(a) purchase and distribution of license plates and decals; and
(b) administration and enforcement of motor vehicle registration requirements.
(19) The Search and Rescue Financial Assistance Program, as provided in Section
53-2a-1102
.
(20) The Motorcycle Rider Education Program, as provided in Section 
53-3-905
.
(21) The Utah Board of Higher Education for teacher preparation programs, as
provided in Section 
53B-6-104
.
(22) Innovation grants under Section 
53G-10-608
, except as provided in Subsection
53G-10-608
(6).
(23) The Division of Services for People with Disabilities, as provided in Section
62A-5-102
.
(24) The Division of Fleet Operations for the purpose of upgrading underground
storage tanks under Section 
63A-9-401
.
(25) The Utah Seismic Safety Commission, as provided in Section 
63C-6-104
.
(26) The Division of Technology Services for technology innovation as provided under
Section 
63A-16-903
.
(27) The Office of Administrative Rules for publishing, as provided in Section
63G-3-402
.
(28) The Colorado River Authority of Utah, created in Title 63M, Chapter 14,
Colorado River Authority of Utah Act.
(29) The Governor's Office of Economic Opportunity to fund the Enterprise Zone Act,
as provided in Title 63N, Chapter 2, Part 2, Enterprise Zone Act.
(30) The Governor's Office of Economic Opportunity's Rural Employment Expansion
Program, as described in Title 63N, Chapter 4, Part 4, Rural Employment Expansion Program.
(31) Programs for the Jordan River Recreation Area as described in Section 
65A-2-8
.
(32) The Division of Human Resource Management user training program, as provided
in Section 
63A-17-106
.
(33) A public safety answering point's emergency telecommunications service fund, as
provided in Section 
69-2-301
.
(34) The Traffic Noise Abatement Program created in Section 
72-6-112
.
(35) The money appropriated from the Navajo Water Rights Negotiation Account to
the Division of Water Rights, created in Section 
73-2-1.1
, for purposes of participating in a
settlement of federal reserved water right claims.
(36) The Judicial Council for compensation for special prosecutors, as provided in
Section 
77-10a-19
.
(37) A state rehabilitative employment program, as provided in Section 
78A-6-210
.
(38) The Utah Geological Survey, as provided in Section 
79-3-401
.
(39) The Bonneville Shoreline Trail Program created under Section 
79-5-503
.
(40) Adoption document access as provided in Sections 
78B-6-141
, 
78B-6-144
, and
78B-6-144.5
.
(41) Indigent defense as provided in Title 78B, Chapter 22, Part 4, Utah Indigent
Defense Commission.
(42) The program established by the Division of Facilities Construction and
Management under Section 
63A-5b-703
 under which state agencies receive an appropriation
and pay lease payments for the use and occupancy of buildings owned by the Division of
Facilities Construction and Management.
(43) The State Tax Commission for reimbursing counties for deferred property taxes in
accordance with Section 
59-2-1802
.