17C-1-402 - Taxing entity committee.
17C-1-402. Taxing entity committee.
(1) Each agency that adopts or proposes to adopt a post-June 30, 1993 urban renewal oreconomic development project area plan shall, and any other agency may, cause a taxing entitycommittee to be created.
(2) (a) (i) Each taxing entity committee shall be composed of:
(A) two school district representatives appointed as provided in Subsection (2)(a)(ii);
(B) (I) in a county of the second, third, fourth, fifth, or sixth class, two representativesappointed by resolution of the legislative body of the county in which the agency is located; or
(II) in a county of the first class, one representative appointed by the county executiveand one representative appointed by the legislative body of the county in which the agency islocated;
(C) if the agency was created by a city or town, two representatives appointed byresolution of the legislative body of that city or town;
(D) one representative appointed by the State Board of Education; and
(E) one representative selected by majority vote of the legislative bodies or governingboards of all other taxing entities that levy a tax on property within the agency's boundaries, torepresent the interests of those taxing entities on the taxing entity committee.
(ii) (A) If the agency boundaries include only one school district, that school district shallappoint the two school district representatives under Subsection (2)(a)(i)(A).
(B) If the agency boundaries include more than one school district, those school districtsshall jointly appoint the two school district representatives under Subsection (2)(a)(i)(A).
(b) (i) Each taxing entity committee representative under Subsection (2)(a) shall beappointed within 30 days after the agency provides notice of the creation of the taxing entitycommittee.
(ii) If a representative is not appointed within the time required under Subsection(2)(b)(i), the agency board may appoint a person to serve on the taxing entity committee in theplace of the missing representative until that representative is appointed.
(c) (i) A taxing entity committee representative may be appointed for a set term or periodof time, as determined by the appointing authority under Subsection (2)(a)(i).
(ii) Each taxing entity committee representative shall serve until a successor is appointedand qualified.
(d) (i) Upon the appointment of each representative under Subsection (2)(a)(i), whetheran initial appointment or an appointment to replace an already serving representative, theappointing authority shall:
(A) notify the agency in writing of the name and address of the newly appointedrepresentative; and
(B) provide the agency a copy of the resolution making the appointment or, if theappointment is not made by resolution, other evidence of the appointment.
(ii) Each appointing authority of a taxing entity committee representative underSubsection (2)(a)(i) shall notify the agency in writing of any change of address of a representativeappointed by that appointing authority.
(3) At its first meeting, a taxing entity committee shall adopt an organizing resolution:
(a) designating a chair and a secretary of the committee; and
(b) if the committee considers it appropriate, governing the use of electronic meetingsunder Section 52-4-207.
(4) A taxing entity committee represents all taxing entities regarding an urban renewal oreconomic development project area and may:
(a) cast votes that will be binding on all taxing entities;
(b) negotiate with the agency concerning a draft project area plan;
(c) approve or disapprove an urban renewal project area budget as provided in Section17C-2-204 or an economic development project area budget as provided in Section 17C-3-203;
(d) approve or disapprove amendments to a project area budget as provided in Section17C-2-206 for an urban renewal project area budget and Section 17C-3-205 for an economicdevelopment project area budget;
(e) approve exceptions to the limits on the value and size of a project area imposed underthis title;
(f) approve exceptions to the percentage of tax increment and the period of time that taxincrement is paid to the agency as provided in this title;
(g) approve the use of tax increment for publicly owned infrastructure and improvementsoutside of an urban renewal or economic development project area that the agency andcommunity legislative body determine to be of benefit to the urban renewal or economicdevelopment project area, as provided in Subsection 17C-1-409(1)(a)(iii)(D);
(h) waive the restrictions imposed by Subsection 17C-2-202(1); and
(i) give other taxing entity committee approval or consent required or allowed under thistitle.
(5) A quorum of a taxing entity committee consists of:
(a) if the urban renewal or economic development project area is located within a city ortown, five members; or
(b) if the urban renewal or economic development project area is not located within a cityor town, four members.
(6) Taxing entity committee approval, consent, or other action requires the affirmativevote of two-thirds of all members present at a taxing entity committee meeting at which aquorum is present.
(7) (a) An agency may call a meeting of the taxing entity committee by sending writtennotice to the members of the taxing entity committee at least 10 days before the date of themeeting.
(b) Each notice under Subsection (7)(a) shall be accompanied by:
(i) the proposed agenda for the taxing entity committee meeting; and
(ii) if not previously provided and if they exist and are to be considered at the meeting:
(A) the urban renewal or economic development project area plan or proposed plan;
(B) the urban renewal or economic development project area budget or proposed budget;
(C) the analysis required under Subsection 17C-2-103(2) or 17C-3-103(2);
(D) the blight study;
(E) the agency's resolution making a finding of blight under Subsection 17C-2-102(1)(a)(ii)(B); and
(F) other documents to be considered by the taxing entity committee at the meeting.
(8) (a) A taxing entity committee may not vote on a proposed urban renewal or economicdevelopment project area budget or proposed amendment to an urban renewal or economicdevelopment project area budget at the first meeting at which the proposed budget or amendmentis considered unless all members of the taxing entity committee present at the meeting consent.
(b) A second taxing entity committee meeting to consider an urban renewal or economicdevelopment project area budget or a proposed amendment to an urban renewal or economicdevelopment project area budget may not be held within 14 days after the first meeting unless allmembers of the taxing entity committee present at the first meeting consent.
(9) Each taxing entity committee shall meet at least annually during the time that theagency receives tax increment under an urban renewal or economic development project areabudget in order to review the status of the project area.
(10) Each taxing entity committee shall be governed by Title 52, Chapter 4, Open andPublic Meetings Act.
(11) Each time a school district representative or a representative of the State Board ofEducation votes as a member of a taxing entity committee to allow an agency to be paid taxincrement or to increase the amount or length of time that an agency may be paid tax increment,that representative shall, within 45 days after the vote, provide to the representative's respectiveschool board an explanation in writing of the representative's vote and the reasons for the vote.
(12) (a) The auditor of each county in which the agency is located shall provide a writtenreport to the taxing entity committee stating, with respect to property within each urban renewaland economic development project area:
(i) the base taxable value, as adjusted by any adjustments under Section 17C-1-408; and
(ii) the assessed value.
(b) With respect to the information required under Subsection (12)(a), the auditor shallprovide:
(i) actual amounts for each year from the adoption of the urban renewal and economicdevelopment project area plan to the time of the report; and
(ii) estimated amounts for each year beginning the year after the time of the report andending the time that the agency expects no longer to be paid tax increment from property withinthe urban renewal and economic development project area.
(c) The auditor of the county in which the agency is located shall provide a report underthis Subsection (12):
(i) at least annually; and
(ii) upon request of the taxing entity committee, before a taxing entity committeemeeting at which the committee will consider whether to allow the agency to be paid taxincrement or to increase the amount of tax increment that the agency may be paid or the length oftime that the agency may be paid tax increment.
(13) This section does not apply to a community development project area plan.
Amended by Chapter 387, 2009 General Session