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118
10-2a-201.5
10-2a-508
10-5-109
10-5-112
10-6-118
17-72-503
17D-4-102
17D-4-203
17D-4-204
17E-7-401
26B-2-124.1
26B-2-124
26B-4-510
26B-4-901
26B-4-1001
26B-4-903
26B-4-904
26B-4-1102
26B-4-1101
32B-7-202
34-23-501
53-2a-1501
53-10-403
53-22-106
58-60-107
58-61-307
59-1-306
59-2-102
59-2-208
59-2-919
59-2-919.1
59-2-919.1
59-2-924
59-2-926
59-2-926
59-10-1028
59-10-1106
59-12-2401
59-14-601
59-32-101
61-2f-202
61-2f-202.5
63A-17-307
63G-2-202
63G-2-309
63G-2-403
63I-1-226
63I-1-236
63I-1-253
63I-1-263
63I-1-281
63I-2-204
63I-2-211
63I-2-220
63I-2-226
63I-2-232
63I-2-234
63I-2-235
63I-2-253
63I-2-263
63I-2-279
63I-2-281
63J-1-312
63N-2-106
63N-3-1601
64-13-10.6
64-13-14.5
64-13e-102
65A-8-401
73-10-4
76-5-203
76-5c-101
76-6-202
76-8-309.3
77-20-205
77-20-206
78A-5a-101
78B-6-502
79-6-501
79-6-502
79-6-503
79-6-504
79-6-505
SB0078
SB0097
HB0234
HB0199
SB0086
SB0064
SB0116
HB0088
HB0185
SB0030
HB0248
HB0072
SB0087
SB0020
HB0057
HB0205
HB0226
HB0157
SB0013
SB0014
SB0051
SB0072
HB0230
HB0028
HB0070
SB0041
HB0122
SB0101
SB0107
HB0053
SB0027
HB0183
HB0236
SB0039
HB0146
HB0036
HB0269
SB0153
HB0284
41
0
Revisor's Technical Corrections to Utah Code
2026 GENERAL SESSION
STATE OF UTAH
Chief Sponsor: Casey Snider
Senate Sponsor: Kirk A. Cullimore
LONG TITLE
General Description:
This bill makes technical corrections to the Utah Code.
Highlighted Provisions:
This bill:
modifies parts of the Utah Code to make technical corrections, including:
eliminating or correcting references involving repealed provisions;
eliminating redundant or obsolete language;
making minor wording changes;
updating cross-references; and
correcting numbering and other errors;
amends the Sunset Act and the Repeal Dates by Title Act to repeal sunset and repeal dates
that have passed and taken effect; and
adds a coordination clause to subordinate changes in this bill that are in conflict with
other legislation that passes during the 2026 General Session.
Money Appropriated in this Bill:
None
Other Special Clauses:
This bill provides a special effective date.
This bill provides a coordination clause.
Utah Code Sections Affected:
AMENDS:
10-2a-201.5
Effective
05/06/26
Partially Repealed
01/01/31
, as last amended by Laws
of Utah 2025, Chapters 385, 399
10-2a-508
Effective
05/06/26
Repealed
01/01/31
, as enacted by Laws of Utah 2024,
Chapter 534
10-5-109
Effective
05/06/26
, as last amended by Laws of Utah 2019, Chapter 322
10-5-112
Effective
05/06/26
, as last amended by Laws of Utah 2021, Chapter 434
10-6-118
Effective
05/06/26
, as last amended by Laws of Utah 2019, Chapter 322
17-72-503
Effective
05/06/26
, as renumbered and amended by Laws of Utah 2025,
First Special Session, Chapter 13
17D-4-102
Effective
05/06/26
, as last amended by Laws of Utah 2025, Chapters 29, 347
17D-4-203
Effective
05/06/26
, as last amended by Laws of Utah 2025, Chapter 498
17D-4-204
Effective
05/06/26
, as last amended by Laws of Utah 2025, Chapter 347
17E-7-401
Effective
05/06/26
, as renumbered and amended by Laws of Utah 2025,
First Special Session, Chapter 14
26B-2-124
Effective
05/06/26
, as last amended by Laws of Utah 2025, Chapter 63
26B-4-510
Effective
05/06/26
, as renumbered and amended by Laws of Utah 2023,
Chapter 307
26B-4-1001
Effective
05/06/26
, as enacted by Laws of Utah 2025, Chapter 88
32B-7-202
Effective
05/06/26
, as last amended by Laws of Utah 2025, Chapters 162,
173
34-23-501
Effective
05/06/26
, as enacted by Laws of Utah 2025, Chapter 245
53-2a-1501
Effective
05/06/26
Repealed
07/01/27
, as enacted by Laws of Utah 2022,
Chapter 396
53-10-403
Effective
05/06/26
, as last amended by Laws of Utah 2025, Chapters 173,
208 and 291
53-22-106
Effective
05/06/26
, as last amended by Laws of Utah 2025, Chapter 388
58-60-107
Effective
05/06/26
, as last amended by Laws of Utah 2023, Chapter 339
58-61-307
Effective
05/06/26
, as last amended by Laws of Utah 2018, Chapter 415
59-1-306
Effective
05/06/26
, as last amended by Laws of Utah 2025, Chapter 258
59-2-102
Effective
05/06/26
, as last amended by Laws of Utah 2025, Chapter 234
59-2-208
Effective
05/06/26
, as enacted by Laws of Utah 1987, Chapter 4
59-2-919
Effective
05/06/26
, as last amended by Laws of Utah 2025, First Special
Session, Chapter 17
59-2-919.1
Effective
05/06/26
Superseded
07/01/26
, as last amended by Laws of
Utah 2025, Chapter 337
59-2-919.1
Effective
07/01/26
, as last amended by Laws of Utah 2025, Chapter 518
59-2-924
Effective
05/06/26
, as last amended by Laws of Utah 2025, First Special
Session, Chapter 15
59-2-926
Effective
05/06/26
Superseded
07/01/26
, as last amended by Laws of Utah
2023, Chapter 7
59-2-926
Effective
07/01/26
, as last amended by Laws of Utah 2025, Chapter 518
59-10-1028
Effective
05/06/26
, as last amended by Laws of Utah 2021, Chapter 367
59-10-1106
Effective
05/06/26
, as last amended by Laws of Utah 2025, Chapter 333
59-12-2401
Effective
05/06/26
, as enacted by Laws of Utah 2025, First Special
Session, Chapter 12
59-14-601
Effective
05/06/26
, as last amended by Laws of Utah 2013, Chapter 148
59-32-101
Effective
05/06/26
, as enacted by Laws of Utah 2025, Chapter 339
61-2f-202
Effective
05/06/26
, as last amended by Laws of Utah 2025, Chapter 248
61-2f-202.5
Effective
05/06/26
, as enacted by Laws of Utah 2025, Chapter 248
63A-17-307
Effective
05/06/26
, as last amended by Laws of Utah 2025, Chapters 112,
154
63G-2-202
Effective
05/06/26
, as last amended by Laws of Utah 2025, Chapter 188
63G-2-309
Effective
05/06/26
, as last amended by Laws of Utah 2025, First Special
Session, Chapter 9
63G-2-403
Effective
05/06/26
, as last amended by Laws of Utah 2025, Chapter 476
63I-1-226
Effective
05/06/26
, as last amended by Laws of Utah 2025, Chapters 47, 277
and 366
63I-1-236
Effective
05/06/26
, as last amended by Laws of Utah 2024, Chapters 320,
506 and 507
63I-1-253
Effective
05/06/26
, as last amended by Laws of Utah 2025, First Special
Session, Chapter 9
63I-1-263
Effective
05/06/26
, as last amended by Laws of Utah 2025, Chapters 391,
512
63I-1-281
Effective
05/06/26
, as last amended by Laws of Utah 2025, Chapter 470
63I-2-204
Effective
05/06/26
, as last amended by Laws of Utah 2025, Chapters 277,
278 and 414
63I-2-211
Effective
05/06/26
, as last amended by Laws of Utah 2024, Chapter 385
63I-2-220
Effective
05/06/26
, as last amended by Laws of Utah 2024, Forth Special
Session, Chapter 2
63I-2-226
Effective
05/06/26
, as last amended by Laws of Utah 2025, Chapters 277,
414
63I-2-232
Effective
05/06/26
, as last amended by Laws of Utah 2025, Chapter 277
63I-2-234
Effective
05/06/26
, as last amended by Laws of Utah 2024, Third Special
Session, Chapter 5
63I-2-235
Effective
05/06/26
, as last amended by Laws of Utah 2025, Chapter 277
63I-2-253
Effective
05/06/26
, as last amended by Laws of Utah 2025, First Special
Session, Chapter 9
63I-2-263
Effective
05/06/26
, as last amended by Laws of Utah 2025, Chapters 182,
273 and 277
63I-2-279
Effective
05/06/26
, as last amended by Laws of Utah 2025, Chapter 258
63I-2-281
Effective
05/06/26
, as last amended by Laws of Utah 2024, Third Special
Session, Chapter 5
63J-1-312
Effective
05/06/26
, as last amended by Laws of Utah 2025, Chapter 272
63N-2-106
Effective
05/06/26
, as last amended by Laws of Utah 2021, Chapter 282
63N-3-1601
Effective
05/06/26
, as last amended by Laws of Utah 2025, Chapter 440
64-13-10.6
Effective
05/06/26
, as last amended by Laws of Utah 2025, Chapter 227
64-13-14.5
Effective
05/06/26
, as last amended by Laws of Utah 2025, Chapter 214
64-13e-102
Effective
05/06/26
, as last amended by Laws of Utah 2025, First Special
Session, Chapter 9
65A-8-401
Effective
05/06/26
, as enacted by Laws of Utah 2025, Chapter 74
73-10-4
Effective
05/06/26
Partially Repealed
12/31/30
, as last amended by Laws of
Utah 2025, Chapter 119
76-5-203
Effective
05/06/26
, as last amended by Laws of Utah 2025, Chapters 173,
204, 208, and 284
76-5c-101
Effective
05/06/26
, as renumbered and amended by Laws of Utah 2025,
Chapter 173
76-6-202
Effective
05/06/26
, as last amended by Laws of Utah 2025, First Special
Session, Chapter 11
77-20-205
Effective
05/06/26
, as last amended by Laws of Utah 2025, Chapter 243
77-20-206
Effective
05/06/26
, as last amended by Laws of Utah 2025, Chapter 526
78A-5a-101
Effective
05/06/26
, as last amended by Laws of Utah 2024, Chapter 158
78B-6-502
Effective
05/06/26
, as last amended by Laws of Utah 2024, Chapters 25, 350
RENUMBERS AND AMENDS:
26B-1-436
Effective
05/06/26
, (Renumbered from 26B-2-124.1, as enacted by
Laws of Utah 2025, Chapter 63)
26B-4-1004
Effective
05/06/26
, (Renumbered from 26B-4-903, as enacted by Laws
of Utah 2025, Chapter 112)
26B-4-1005
Effective
05/06/26
, (Renumbered from 26B-4-904, as enacted by Laws
of Utah 2025, Chapter 112)
26B-4-1006
Effective
05/06/26
, (Renumbered from 26B-4-1102, as enacted by
Laws of Utah 2025, Chapter 428)
REPEALS:
26B-4-901
Effective
05/06/26
, as enacted by Laws of Utah 2025, Chapter 112
26B-4-1101
Effective
05/06/26
, as enacted by Laws of Utah 2025, Chapter 428
76-8-309.3
Effective
05/06/26
, as enacted by Laws of Utah 2024, Chapter 187
79-6-501
Effective
05/06/26
, as renumbered and amended by Laws of Utah 2021,
Chapter 280
79-6-502
Effective
05/06/26
, as renumbered and amended by Laws of Utah 2021,
Chapter 280
79-6-503
Effective
05/06/26
, as last amended by Laws of Utah 2021, Chapter 64 and
renumbered and amended by Laws of Utah 2021, Chapter 280
79-6-504
Effective
05/06/26
, as renumbered and amended by Laws of Utah 2021,
Chapter 280
79-6-505
Effective
05/06/26
, as last amended by Laws of Utah 2022, Chapter 68
Be it enacted by the Legislature of the state of Utah:
Section 1. Section
10-2a-201.5
is amended to read:
10-2a-201.5
Effective
05/06/26
Partially Repealed
01/01/31
. Qualifications for
incorporation.
(1)
(a)
An area may incorporate as a town in accordance with this part if the area:
(i)
(A)
is contiguous; or
(B)
is a community council area;
(ii)
has a population of at least 75 people, but fewer than 1,000 people; and
(iii)
is not already part of a municipality.
(b)
A preliminary municipality may transition to, and incorporate as, a town, in
accordance with Section
10-2a-510
.
(c)
An area may incorporate as a city in accordance with this part if the area:
(i)
(A)
is contiguous; or
(B)
is a community council area;
(ii)
has a population of 1,000 people or more; and
(iii)
is not already part of a municipality.
(2)
(a)
An area may not incorporate under this part if:
(i)
the area has a population of fewer than
100
75
people; or
(ii)
except as provided in Subsection
(2)(b)
, the area has an average population
density of fewer than seven people per square mile.
(b)
Subsection
(2)(a)(ii)
does not prohibit incorporation of an area if:
(i)
noncompliance with Subsection
(2)(a)(ii)
is necessary to connect separate areas
that share a demonstrable community interest; and
(ii)
the area is contiguous.
(3)
An area incorporating under this part may not include land owned by the United States
federal government unless:
(a)
the area, including the land owned by the United States federal government, is
contiguous; and
(b)
(i)
incorporating the land is necessary to connect separate areas that share a
demonstrable community interest; or
(ii)
excluding the land from the incorporating area would create an unincorporated
island within the proposed municipality.
(4)
(a)
Except as provided in Subsection
(4)(b)
, an area incorporating under this part may
not include some or all of an area proposed for annexation in an annexation petition
under Section
10-2-806
that:
(i)
was filed before the filing of the request for a feasibility study, described in
Section
10-2a-202
, relating to the incorporating area; and
(ii)
is still pending on the date the request for the feasibility study described in
Subsection
(4)(a)(i)
is filed.
(b)
A feasibility request may propose for incorporation an area that includes some or all
of an area proposed for annexation in an annexation petition described in Subsection
(4)(a)
if:
(i)
the proposed annexation area that is part of the area proposed for incorporation
does not exceed 20% of the area proposed for incorporation;
(ii)
the feasibility request complies with Subsections
10-2a-202(1)
, (3), (4), and (5)
with respect to excluding the proposed annexation area from the area proposed for
incorporation; and
(iii)
excluding the area proposed for annexation from the area proposed for
incorporation would not cause the area proposed for incorporation to not be
contiguous.
(c)
Except as provided in Section
10-2a-206
, the lieutenant governor shall consider each
feasibility request to which Subsection
(4)(b)
applies as not proposing the
incorporation of an area proposed for annexation.
(5)
(a)
An area incorporating under this part may not include part of a parcel of real
property and exclude part of that same parcel unless the owner of the parcel gives
written consent to exclude part of the parcel.
(b)
A piece of real property that has more than one parcel number is considered to be a
single parcel for purposes of Subsection
(5)(a)
if owned by the same owner.
Section 2. Section
10-2a-508
is amended to read:
10-2a-508
Effective
05/06/26
Repealed
01/01/31
. Processing of petition by
lieutenant governor -- Certification or rejection -- Petition modification.
(1)
Within 45 days after the day on which a petition for incorporation is filed under Section
10-2a-507
, the lieutenant governor shall:
(a)
determine whether the petition for incorporation complies with Section
10-2a-507
;
and
(b)
(i)
if the lieutenant governor determines that the petition for incorporation
complies with Section
10-2a-507
, incorporate the preliminary municipality, issue
a certificate of incorporation, and appoint the board chair and three board
members designated under Subsection
10-2a-507(1)(e)
10-2a-507(1)(f)
; or
(ii)
if the lieutenant governor determines that the petition for incorporation fails to
comply with Section
10-2a-507
, reject the petition for incorporation and notify the
primary sponsor contact in writing of the rejection and the reasons for the
rejection.
(2)
(a)
If the lieutenant governor rejects a petition for incorporation under Subsection
(1)(b)(ii)
, the sponsors of the petition for incorporation may correct the deficiencies
for which the petition for incorporation was rejected and refile the petition for
incorporation with the lieutenant governor.
(b)
Notwithstanding the deadline described in Subsection
10-2a-507(1)
, the sponsors of
the petition for incorporation may file a modified petition for incorporation under
Subsection
(2)(a)
no later than 30 days after the day on which the lieutenant governor
notifies the primary sponsor contact of the rejection under Subsection
(1)(b)(ii)
.
(3)
(a)
Within 20 days after the day on which the lieutenant governor receives a modified
petition for incorporation under Subsection
(2)(a)
, the lieutenant governor shall
review the modified petition for incorporation in accordance with Subsection
(1)
.
(b)
The sponsors of a petition for incorporation may not modify the petition for
incorporation more than once.
Section 3. Section
10-5-109
is amended to read:
10-5-109
Effective
05/06/26
. Adoption of budgets -- Filing.
(1)
Before June 30 of each year, or September 1 in the case of a property tax
rate
increase
under Sections
59-2-919
through
59-2-923
, the council shall by resolution or ordinance
adopt a budget for the ensuing fiscal year for each fund for which a budget is required
under this chapter.
(2)
The council shall file a copy of the final budget for each fund with the state auditor
within 30 days after adoption.
Section 4. Section
10-5-112
is amended to read:
10-5-112
Effective
05/06/26
. Property tax levy set by ordinance -- Maximum --
Certification.
(1)
(a)
Not later than
Before
June 22 of each year, or September 1 in the case of a
property tax
rate
increase under Sections
59-2-919
through
59-2-923
, the council, at a
regular meeting or special meeting called for that purpose, shall by ordinance or
resolution set the real and personal property tax levy for town purposes
, but the levy
may be set at an appropriate later date with the approval of the State Tax Commission
.
(b)
Notwithstanding Subsection
(1)(a)
, the council may set the levy at an appropriate
later date with the approval of the State Tax Commission.
(2)
The combined levies for each town, for all purposes in any year, excluding the
retirement of general obligation bonds and the payment of any interest, and taxes
expressly authorized by law to be levied in addition, may not exceed .007 per dollar of
taxable value of taxable property.
(3)
The town clerk shall certify the ordinance or resolution setting the levy to the county
auditor, or auditors, if the town is located in more than one county, not later than June 22
of each year.
(4)
For the first fiscal year after the year in which a county imposes a levy under Section
11-46-104
, a town shall reduce the levy imposed under this section for general tax
purposes by the amount necessary to offset the revenue described in Subsection
11-46-104(5)(c)(iii)
.
Section 5. Section
10-6-118
is amended to read:
10-6-118
Effective
05/06/26
. Adoption of final budget -- Certification and filing.
(1)
Before June 30 of each fiscal period, or, in the case of a property tax
rate
increase under
Sections
59-2-919
through
59-2-923
, before September 1 of the year for which a
property tax increase is proposed, the governing body shall by resolution or ordinance
adopt a budget for the ensuing fiscal period for each fund for which a budget is required
under this chapter.
(2)
The budget officer of the governing body shall certify a copy of the final budget and file
the copy with the state auditor within 30 days after adoption.
Section 6. Section
17-72-503
is amended to read:
17-72-503
Effective
05/06/26
. Sheriff's classification of prisoners --
Classification criteria -- Alternative incarceration programs -- Limitation.
(1)
As used in this section, "living area" means the same as that term is defined in Section
64-13-7
.
(2)
(a)
Except as provided in Subsections
(5)
and
(6)
, the sheriff shall adopt and
implement written policies:
(i)
for admission of prisoners to the county jail; and
(ii)
for the classification of prisoners that provide for the separation of prisoners by
gender and by other factors as may reasonably provide for the safety and
well-being of prisoners and the community.
(b)
To the extent authorized by law, any written admission policies adopted and
implemented under this Subsection
(2)
shall be applied equally to all entities using
the county correctional facilities.
(3)
Except as provided in Subsections
(5)
and (6), each county sheriff shall assign prisoners
to a facility or section of a facility based on classification criteria that the sheriff
develops and maintains.
(4)
(a)
Except as provided in Subsection
(6)
, a county sheriff may develop and
implement alternative incarceration programs that may involve housing a prisoner in
a jail facility.
(b)
A prisoner housed under an alternative incarceration program under Subsection
(4)(a)
shall be considered to be in the full custody and control of the sheriff for purposes of
Sections
76-8-309
and
76-8-309.3
76-8-309.1
.
(c)
A prisoner may not be placed in an alternative incarceration program under
Subsection
(4)(a)
unless:
(i)
the county jail is at maximum operating capacity, as established under Section
17-72-402
; or
(ii)
ordered by the court.
(5)
A jail facility shall comply with the same requirements as the Department of
Corrections described in Subsections
64-13-7(4)
, (5), and (6) when assigning a prisoner
to a living area, including the reporting requirements in Subsections
64-13-45(2)(d)
and
(e).
(6)
This section does not authorize a sheriff to modify provisions of a contract with the
Department of Corrections to house state inmates in a county jail.
Section 7. Section
17D-4-102
is amended to read:
17D-4-102
Effective
05/06/26
. Definitions.
As used in this chapter:
(1)
"Board" means the board of trustees of a public infrastructure district.
(2)
"Capital city" means a city of the first class that is the capital of the state that has a
convention center within the boundary of the city.
(3)
"Convention center" means a government facility:
(a)
owned by the county in which the convention center is located;
(b)
primarily used for hosting conventions, exhibitions, trade shows, or similar events;
and
(c)
is located within the boundaries of a city of the first class in a county of the first class.
(4)
"Convention center public infrastructure district" means a public infrastructure district
created to finance public infrastructure and improvements associated with and benefiting
a convention center area and surrounding area, including the costs to finance any public
or privately owned improvements, including:
(a)
convention center-related improvements;
(b)
arena improvements; and
(c)
a convention
center
revitalization project, as that term is defined in Section
63N-3-602
.
(5)
"Convention center public infrastructure district in a capital city" means a convention
center public infrastructure district created to finance public infrastructure and
improvements for a convention center in a capital city, including:
(a)
the costs to finance any public improvements that serve the convention center;
(b)
privately owned improvements if the improvements are an allowed use of funds
under Section
63N-3-1403
; and
(c)
a convention center revitalization project, as that term is defined in Section
63N-3-602
.
(6)
"Creating entity" means the county, municipality, basic special district, or development
authority that approves the creation of a public infrastructure district.
(7)
"Development authority" means:
(a)
the Utah Inland Port Authority created in Section
11-58-201
;
(b)
the Point of the Mountain State Land Authority created in Section
11-59-201
;
(c)
the Utah Fairpark Area Investment and Restoration District created in Section
11-70-201
; or
(d)
the military installation development authority created in Section
63H-1-201
.
(8)
"District applicant" means the person proposing the creation of a public infrastructure
district.
(9)
"Division" means a division of a public infrastructure district:
(a)
that is relatively equal in number of eligible voters or potential eligible voters to all
other divisions within the public infrastructure district, taking into account existing or
potential developments which, when completed, would increase or decrease the
population within the public infrastructure district; and
(b)
which a member of the board represents.
(10)
"Governing document" means the document governing a public infrastructure district
to which the creating entity agrees before the creation of the public infrastructure
district, as amended from time to time, and subject to the limitations of Title 17B,
Chapter 1, Provisions Applicable to All Special Districts, and this chapter.
(11)
(a)
"Limited tax bond" means a bond:
(i)
that is directly payable from and secured by ad valorem property taxes that are
levied:
(A)
by a public infrastructure district that issues the bond; and
(B)
on taxable property within the district;
(ii)
that is a general obligation of the public infrastructure district; and
(iii)
for which the ad valorem property tax levy for repayment of the bond does not
exceed the property tax levy rate limit established under Section
17D-4-303
for
any fiscal year, except as provided in Subsection
17D-4-301(13)
.
(b)
"Limited tax bond" does not include:
(i)
a short-term bond;
(ii)
a tax and revenue anticipation bond; or
(iii)
a special assessment bond.
(12)
(a)
"Municipal advisor" means a person that:
(i)
advises a political subdivision on matters related to the issuance of bonds by
governmental entities, including the pricing, sales, and marketing of bonds and the
procuring of bond ratings, credit enhancement, and insurance with respect to
bonds;
(ii)
is qualified to provide the advice described in Subsection
(12)(a)(i)
;
(iii)
is not an officer or employee of the political subdivision receiving advice;
(iv)
has not been engaged to provide underwriting services in connection with a
transaction in which the person will provide advice to the political subdivision; and
(v)
has experience doing business related to the issuance of bonds in the state.
(b)
"Municipal advisor" may include:
(i)
an individual who meets the description in Subsection
(12)(a)
; or
(ii)
a firm of individuals who collectively meet the description in Subsection
(12)(a)
.
(13)
(a)
"Participation agreement" means an executed agreement between a local
government entity and project participant, as those terms are defined in Section
63N-3-1401
.
(b)
"Participation agreement" includes an agreement under Title 63N, Chapter 3, Part 14,
Capital City Revitalization Zone.
(14)
(a)
"Public infrastructure and improvements" means:
(i)
infrastructure, utilities, improvements, facilities, buildings, or remediation that:
(A)
benefit the public and are owned by a public entity or a public or private
utility;
(B)
benefit the public and are publicly maintained or operated by a public entity; or
(C)
are privately owned and are expressly permitted to be acquired or financed by
the public infrastructure district's governing document or an agreement
between the public infrastructure district and the public infrastructure district's
creating entity;
(ii)
publicly or privately owned roads, rights-of-way, trails, parking, or parking
structures; and
(iii)
(A)
for a convention center public infrastructure district, infrastructure,
utilities, improvements, facilities, buildings, or remediation that:
(I)
benefit the public and are owned by a public entity or a utility;
(II)
benefit the public and are publicly maintained or operated by a public
entity;
or
(III)
are privately owned and provide a substantial benefit, as determined by
the board of a convention center public infrastructure district, to:
(Aa)
the development and operation of a convention center public
infrastructure district; or
(Bb)
the residents or property owners within the boundaries of a convention
center public infrastructure district or within the boundaries of a
convention center reinvestment zone to which the convention center
public infrastructure district is either within or adjacent; or
(B)
if the infrastructure and improvements are outside of the boundaries of a
convention center public infrastructure district, benefit a convention center
public infrastructure district to which the convention center public
infrastructure district project area is either within or adjacent.
(b)
"Public infrastructure and improvements" also means:
(i)
the same as that term is defined in Section
11-58-102
, for a public infrastructure
district created by the Utah Inland Port Authority created in Section
11-58-201
;
(ii)
the same as that term is defined in Section
11-70-101
, for a public infrastructure
district created by the Utah Fairpark Area Investment and Restoration District
created in Section
11-70-201
;
(iii)
the same as that term is defined in Section
63H-1-102
, for a public infrastructure
district created by the military installation development authority created in
Section
63H-1-201
;
(iv)
for any public infrastructure district created by a development authority, any
infrastructure, utilities, improvements, facilities, buildings, or remediation that are
privately owned and benefit the public; and
(v)
for a public infrastructure district to which tax increment revenue is pledged or
distributed, any publicly or privately owned infrastructure, utilities,
improvements, facilities, buildings, or remediation that is a permitted use of the
tax increment revenue.
(15)
(a)
"Tax increment revenue" means the difference between the tax revenue
generated from or within a specific area and the revenue that would be generated if a
base taxable value were used.
(b)
"Tax increment revenue" includes any concept substantially the same as the
definition in Subsection
(15)(a)
, regardless of the name of the concept.
Section 8. Section
17D-4-203
is amended to read:
17D-4-203
Effective
05/06/26
. Public infrastructure district powers.
(1)
A public infrastructure district has all of the authority conferred upon a special district
under Section
17B-1-103
.
(2)
A public infrastructure district may:
(a)
issue negotiable bonds to pay:
(i)
all or part of the costs of acquiring, acquiring an interest in, improving, or
extending any of the improvements, facilities, or property allowed under Section
11-14-103
;
(ii)
capital costs of improvements in an energy assessment area, as defined in Section
11-42a-102
, and other related costs, against the funds that the public infrastructure
district will receive because of an assessment in an energy assessment area;
(iii)
public improvements related to the provision of housing;
(iv)
capital costs related to public transportation;
(v)
for a public infrastructure district that is within or adjacent to a housing and
transit reinvestment zone described in Title 63N, Chapter 3, Part 6, Housing and
Transit Reinvestment Zone Act, any and all costs to finance any public or
privately owned improvements, which, in the discretion of the board of the public
infrastructure district, promote the objectives described in Section
63N-3-603.1
;
(vi)
the cost of acquiring or financing public infrastructure and improvements;
(vii)
for a public infrastructure district that is a subsidiary of or created by the Utah
Inland Port Authority, the costs associated with a remediation project, as defined
in Section
11-58-102
;
(viii)
for a convention center public infrastructure district that is within or adjacent to
a convention center reinvestment zone as defined in Section
63N-3-602
, any or all
of the costs to finance any public or privately owned improvements, including
convention center-related improvements and arena improvements, which, in the
discretion of the board of a convention center public infrastructure district,
promote the objectives of the convention center reinvestment zone, as described in
Section
63N-3-603.1
;
(ix)
for a convention center public infrastructure district, the costs of financing a
convention
center
revitalization project, as the term is defined in Section
63N-3-602
;
(x)
for a convention center public infrastructure district in a capital city that is within
or adjacent to a convention center reinvestment zone in a capital city, as defined in
Section
63N-3-602
, any or all of the costs to financing any publicly owned
improvements, including the cost of financing a convention center revitalization
project in a capital city, as defined in Section
63N-3-602
, convention
center-related improvements, and publicly or privately owned improvements that
directly serve the convention center, which, in the discretion of the board of the
convention center public infrastructure district in a capital city, promote the
objectives of the convention center reinvestment zone in a capital city, as
described in Section
63N-3-603.1
; and
(xi)
for a convention center public infrastructure district in a capital city that is within
a capital city revitalization zone project area, as defined in Section
63N-3-1401
,
any allowed uses of funds or revenue provided for under Section
59-12-402.5
,
including eligible expenses consistent with the terms of the participation
agreement, except that a convention center public infrastructure district in a
capital city may not issue negotiable bonds serviced by the revitalization tax under
Section
59-12-402.5
for privately owned improvements for more than the
maximum dollar amount described in the participation agreement.
(b)
enter into an interlocal agreement in accordance with
Title 11, Chapter 13, Interlocal
Cooperation Act
, provided that the interlocal agreement may not expand the powers
of the public infrastructure district, within the limitations of
Title 11, Chapter 13,
Interlocal Cooperation Act
, without the consent of the creating entity;
(c)
notwithstanding any other provision in code, acquire completed or partially
completed improvements, including related design and consulting services and
related work product, for fair market value as reasonably determined by:
(i)
the board;
(ii)
the creating entity, if required in the governing document; or
(iii)
a surveyor or engineer that a public infrastructure district employs or engages to
perform the necessary engineering services for and to supervise the construction
or installation of the improvements;
(d)
contract with the creating entity for the creating entity to provide administrative
services on behalf of the public infrastructure district, when agreed to by both parties,
in order to achieve cost savings and economic efficiencies, at the discretion of the
creating entity;
(e)
for a public infrastructure district created by a development authority, or for a public
infrastructure district created by a municipality and located in an urban renewal
project area that includes some or all of an inactive industrial site:
(i)
(A)
operate and maintain public infrastructure and improvements the district
acquires or finances; and
(B)
use fees, assessments, or taxes to pay for the operation and maintenance of
those public infrastructure and improvements; and
(ii)
issue bonds under
Title 11, Chapter 42, Assessment Area Act
; and
(f)
for a public infrastructure district that is a subsidiary of or created by the Utah Inland
Port Authority, pay for costs associated with a remediation project, as defined in
Section
11-58-102
, of the Utah Inland Port Authority.
(3)
A public infrastructure district created by the Utah Fairpark Area Investment and
Restoration District, created in Section
11-70-201
, may:
(a)
pay for the cost of the development and construction of a qualified stadium, as
defined in Section
11-70-101
; and
(b)
pay for the cost of public infrastructure and improvements.
Section 9. Section
17D-4-204
is amended to read:
17D-4-204
Effective
05/06/26
. Relation to other local entities.
(1)
Notwithstanding the creation of a public infrastructure district, the creating entity and
any other public entity, as applicable, retains all of the entity's authority over all zoning,
planning, design specifications and approvals, and permitting within the public
infrastructure district.
(2)
The inclusion of property within the boundaries of a public infrastructure district does
not preclude the inclusion of the property within any other special district.
(3)
(a)
All infrastructure that is connected to another public entity's system:
(i)
belongs to that public entity, regardless of inclusion within the boundaries of a
public infrastructure district, unless the public infrastructure district and the public
entity otherwise agree; and
(ii)
shall comply with the design, inspection requirements, and other standards of the
public entity.
(b)
A public infrastructure district shall convey or transfer the infrastructure described in
Subsection
(3)(a)
free of liens or financial encumbrances to the public entity at no
cost to the public entity.
(4)
(a)
No public entity or private person shall receive funds from any portion of a public
infrastructure district's property tax revenue without a resolution of the public
infrastructure district's board authorizing the public entity or private person to receive
the funds.
(b)
Subsection
(4)(a)
does not apply to the county's expenses related to collecting
property tax in accordance with Title 59, Chapter 2,
Part 12, Property Tax Act
Part
13, Collection of Taxes
.
(c)
Subsection
(4)(a)
applies notwithstanding any provision in:
(i)
Title 17C, Limited Purpose Local Government Entities - Community
Reinvestment Agency Act;
(ii)
Title 63N, Chapter 3, Part 6, Housing and Transit Reinvestment Zone Act;
(iii)
a statute governing a development authority created under Utah Constitution,
Article XI; or
(iv)
a provision of code related to the collection, distribution, or sharing of tax
increment revenue, incremental property tax increases, or actions related to the
collection, distribution, or sharing of tax increment revenue or incremental
property tax increases.
Section 10. Section
17E-7-401
is amended to read:
17E-7-401
Effective
05/06/26
. Wildland urban interface evaluation and fees.
(1)
As used in this section:
(a)
"County officer" means the same as that term is defined in Section
17-66-101
.
(b)
"High risk wildland urban interface property" means the same as that term is defined
in Section
65A-8-401
.
(c)
"Wildland urban interface" means the same as that term is defined in Section
65A-8-401
65A-1-1
.
(d)
"Wildland urban interface coordinator" means the same as that term is defined in
Section
65A-8-401
.
(2)
If evaluation of high risk wildland urban interface property is assigned to a county under
Section
65A-8-402
:
(a)
the county shall enter into a cooperative agreement with the Division of Forestry,
Fire, and State Lands, in accordance with Subsection
65A-8-203(2)(a)
, which
agreement shall address compliance with this Subsection
(2)
for evaluation and
classification of high risk wildland urban interface property; and
(b)
a county officer shall require that a wildland urban interface coordinator representing
the county annually evaluate high risk wildland urban interface property within the
county in accordance with Section
65A-8-402
.
(3)
Beginning January 1, 2026, a county officer shall:
(a)
annually assess a fee:
(i)
against the property owner of high risk wildland urban interface property within
the incorporated and unincorporated portions of the county; and
(ii)
in the amount set by the Division of Forestry, Fire, and State Lands under Section
65A-8-402
; and
(b)
(i)
after retaining a portion of the fee under Subsection
(3)(b)(ii)
, transmit the fee
assessed under Subsection
(3)(a)
to the Division of Forestry, Fire, and State Lands
for deposit into the Utah Wildfire Fund created in Section
65A-8-217
; and
(ii)
retain that portion of the fee assessed under Subsection
(3)(a)
necessary to pay
costs incurred by the county in implementing this section, which the county may
include in the county's annual accounting of wildfire prevention, preparedness,
mitigation actions, and associated costs for purposes of Subsection
65A-8-203(4)(c)
.
(4)
A county may hold a political subdivision lien on high risk wildland urban interface
property for a fee that is past due by following the procedures in Sections
17B-1-902
and
17B-1-902.1
, as if the county is a special district.
Section 11. Section
26B-1-436
, which is renumbered from Section 26B-2-124.1 is renumbered
and amended to read:
26B-2-124.1
26B-1-436
Effective
05/06/26
. Congregate Care Advisory
Committee.
(1)
Terms defined in Section
26B-2-101
apply to this section.
(2)
As used in this section:
(a)
"Committee" means the Congregate Care Advisory Committee created in Section
26B-1-204
.
(b)
"Level of congregate care" means a designation of:
(i)
"standard congregate care," as defined by the office, in consultation with the
committee; or
(ii)
"intensive congregate care," as defined by the office, in consultation with the
committee.
(c)
"Minimum safety requirements" means, with respect to a level of congregate care,
the set of minimum required policies, procedures, staffing, programming, or other
elements of the program that the office, in consultation with the committee,
determines are necessary for a program of that particular level to safely serve a child
who qualifies for admittance under the program's admissions criteria.
(d)
"Physician" means an individual who is licensed under Title 58, Chapter 67, Utah
Medical Practice Act, or Title 58, Chapter 68, Utah Osteopathic Medical Practice Act.
(e)
"Risk factors" means the same as that term is defined in Section
26B-1-124
.
(2)
(3)
The committee shall be composed of eight members, who the office appoints, as
follows:
(a)
a physician who is licensed under Title 58, Chapter 67, Utah Medical Practice Act, or
Title 58, Chapter 68, Utah Osteopathic Medical Practice Act;
(b)
a pediatrician who:
(i)
has experience working with children in behavioral health; and
(ii)
is licensed under Title 58, Chapter 67, Utah Medical Practice Act, or Title 58,
Chapter 68, Utah Osteopathic Medical Practice Act;
(c)
a psychologist who is licensed under Title 58, Chapter 61, Psychologist Licensing
Act;
(d)
a marriage and family therapist who is licensed under Title 58, Chapter 60, Mental
Health Professional Practice Act;
(e)
two licensed therapists who:
(i)
have experience working in congregate care programs, as defined in Section
26B-2-101
; and
(ii)
are licensed under Title 58, Chapter 60, Mental Health Professional Practice Act;
(f)
a licensed therapist who:
(i)
has experience working in juvenile justice; and
(ii)
is licensed under Title 58, Chapter 60, Mental Health Professional Practice Act;
and
(g)
a community representative who the office designates and who has experience in the
congregate care industry as:
(i)
an individual who has been an admitted child at a congregate care program;
(ii)
a parent or guardian of a child who has been an admitted child at a congregate
care program; or
(iii)
a current or former owner or staff member of a congregate care program.
(3)
(4)
The office is authorized to and shall, in consultation with the committee:
(a)
define the levels of congregate care;
(b)
in accordance with Subsection
(4)
(5)
, for each defined level of congregate care,
adopt by rule a set of applicable minimum safety requirements; and
(c)
for each application for licensure or renewal of licensure:
(i)
review and consider the applicant's proposed admissions criteria;
(ii)
deny a program's proposed admissions criteria if the criteria:
(A)
are inconsistent with the definitions of the levels of care made
pursuant to
in
accordance with
Subsection
(3)(a)
(4)(a)
; or
(B)
would fail to preclude the admittance of a child for whom the program is not
designed to address;
(iii)
approve a program's proposed admissions criteria if the criteria are not denied
under Subsection
(3)(c)(ii)
(4)(c)(ii)
; and
(d)
designate the program as a standard congregate care program or an intensive
congregate care program, based on the program's approved admissions criteria.
(4)
(5)
The minimum safety requirements under Subsection
(3)(b)
(4)(b)
shall describe
the minimum operating and safety practices that a program of that level of congregate
care shall maintain, in terms of:
(a)
services;
(b)
programming;
(c)
facilities;
(d)
staffing;
(e)
policies;
(f)
procedures; or
(g)
any other element or characteristic of a congregate care program that the office, in
consultation with the committee, determines impacts the safety of the children who
are admitted.
(5)
(6)
A majority of the members of the committee constitutes a quorum, and a vote of the
majority of the members present constitutes an action of the committee.
(6)
(7)
The director of the division shall appoint a chair from the committee's membership.
(7)
(8)
(a)
The committee shall meet at least monthly until the office, in consultation
with the committee, has:
(i)
defined the levels of congregate care programs
pursuant to
in accordance with
Subsection
(3)(a)
(4)(a)
; and
(ii)
established applicable minimum safety requirements
pursuant to
in accordance
with
Subsection
(3)(b)
(4)(b)
.
(b)
The committee shall meet at least once per quarter after the completion of
Subsections
(7)(a)(i)
(8)(a)(i)
and
(ii)
.
(8)
(9)
A member of the committee may not receive compensation or benefits for the
member's service but may receive per diem reimbursement and travel expenses in
accordance with:
(a)
Section
63A-3-106
;
(b)
Section
63A-3-107
; and
(c)
rules made by the Division of Finance
pursuant to
in accordance with
Section
63A-3-106
or
63A-3-107
.
(9)
(10)
The division shall provide staffing to support the committee.
(10)
(11)
The office shall make rules in accordance with Title 63G, Chapter 3, Utah
Administrative Rulemaking Act, to implement and enforce this section.
Section 12. Section
26B-2-124
is amended to read:
26B-2-124
Effective
05/06/26
. Congregate care program requirements --
Admissions criteria -- Costs incurred at health care facilities.
(1)
As used in this section:
(a)
"Admissions criteria" means the risk factors that must be present in the life of a child
in order for a congregate care program to admit the child to the program.
(b)
"Approved admissions criteria" means the admissions criteria that the division has
approved
pursuant to
in accordance with
Section
26B-2-124.1
26B-1-436
.
(c)
"Critical incident" means an occurrence of any of the following:
(i)
a self-harm, or a suicide emergency, as defined in Section
78B-4-516
;
(ii)
a practice that is prohibited under Section
26B-2-123
;
(iii)
a restraint, seclusion, or emergency safety intervention under Section
26B-2-123
occurring at the program, whether it:
(A)
complies with Section
26B-2-123
; or
(B)
fails to comply with Section
26B-2-123
;
(iv)
a child's request for medical attention, except:
(A)
medical attention that is part of the child's treatment plan; or
(B)
when the medical attention requested does not require professional attention;
(v)
a denial or an unreasonable delay of required medical attention to a child in the
program;
(vi)
an admittance or a transport of a child in the program to or from a medical
facility;
(vii)
an incident or allegation of abuse or harm to a child while in the program;
(viii)
an unauthorized departure or attempted unauthorized departure of a child from
the program;
(ix)
a use of force, coercion, or deception in transporting a child to or from the
program, unless the program did not conduct or pay for the transport and:
(A)
the program does not know about the use of force, coercion, or deception; or
(B)
if the alleged use of force, coercion, or deception has been reported to the
division or to the Division of Child and Family Services;
(x)
a child in the program who is in crisis;
(xi)
a police report or investigation involving:
(A)
a child; or
(B)
an individual who has had access to the program;
(xii)
a physical condition of the program's facility that jeopardizes the health, safety,
or well-being of a child; and
(xiii)
any additional occurrence or condition that the division defines as a critical
incident in rule.
(d)
"Disruption plan" means instructions and a predetermined protocol, specific to an
individual child, that a congregate care program implements:
(i)
if the child:
(A)
is in crisis; or
(B)
stops receiving services at a congregate care program; or
(ii)
for transporting a child to:
(A)
a parent or guardian;
(B)
another congregate care program; or
(C)
a health care facility, as that term is defined in Section
78B-3-403
, except for
preventative or non-emergency health care.
(e)
"Qualified candidate" means, for an individual congregate care program's approved
admissions criteria, a child who meets the program's approved admissions criteria.
(f)
(i)
"Risk factors" means objectively identifiable characteristics, elements, or a
combination of characteristics or elements of a child's life that, if present,
evidence an ongoing criminogenic, emotional, or behavioral concern that a
congregate care program can safely address.
(ii)
"Risk factors" include:
(A)
diagnoses defined in the most recent edition of the Diagnostic and Statistical
Manual of Mental Disorders of the American Psychiatric Association; and
(B)
any other characteristic, element, or combination of characteristics or elements
of a child's life that the office, in consultation with the committee, establishes
by rule.
(2)
For purposes of this section, congregate care program, as defined in Section
26B-2-101
,
does not include a youth shelter, youth receiving center, or any other short-term or
temporary setting for children.
(3)
Notwithstanding any provision of this part, a congregate care program may not admit a
child who the program knew or should have known the program is unqualified or unable
to:
(a)
safely serve; and
(b)
protect from reasonably foreseeable harm.
(4)
A congregate care program shall:
(a)
for each child who is admitted to the program:
(i)
collect and maintain:
(A)
contact information for each individual who the child's parent, guardian, or
sending government or private agency identifies as an authorized contact; and
(B)
accurate contact information for the child's parent or guardian;
(ii)
prepare a disruption plan tailored to the child; and
(iii)
prepare a suicide prevention plan, tailored to the child, and maintained and
revised as necessary to maintain the child's safety;
(b)
develop proposed admissions criteria that, if approved by the office:
(i)
prescribe with specificity the criteria by which the program shall determine
whether a child is a qualified candidate;
(ii)
are appropriate given the program's facilities, staffing, programming, policies,
procedures, and any other elements of the program designed to safely and
effectively serve the children who are admitted to the program;
(iii)
subject to Subsection
(3)
, are the determining criteria against which the program
shall consider and determine whether a child is a qualified candidate; and
(iv)
the program shall utilize to determine whether any child:
(A)
meets the admissions criteria, and therefore is a qualified candidate for the
program; or
(B)
does not meet the admissions criteria, and therefore is not a qualified
candidate for the program;
(c)
submit proposed admissions criteria in accordance with Subsection
(4)(b)
with each
application for licensure or renewal of licensure;
(d)
subject to Subsection
(5)
, decline to admit a child who does not meet the program's
approved admissions criteria;
(e)
document and report each critical incident no later than one business day after the
time at which the incident begins, to:
(i)
the parent or guardian of each child affected by the critical incident; and
(ii)
the office;
(f)
post a conspicuous notice:
(i)
in a common area that is frequently used and generally accessible to each child
who is admitted to the program;
(ii)
in a bold font that is not less than one inch in height; and
(iii)
that includes the information and statement described in Subsection
(7)(a)(i)
;
(g)
provide a telephone from which a child in the program, staff, or any other individual
may place a direct call to the ombudsman under Section
26B-2-124.2
:
(i)
at any time;
(ii)
without interference;
(iii)
with sufficient privacy to preclude another individual from hearing the
conversation; and
(iv)
subject to the whistleblower protections under Section
26B-2-124.3
; and
(h)
maintain a dedicated business telephone number that directly connects a caller to an
individual who:
(i)
is physically present at the congregate care program; and
(ii)
who has been trained to and will comply with Subsection
(6)
.
(5)
Notwithstanding the other provisions of this section, the department may grant an
exception to the admittance requirements of this section for a child who is in the custody
of the Division of Child and Family Services or the Division of Juvenile Justice and
Youth Services, if the placement is with a program operated by the department or under
contract with the department.
(6)
If a child is in crisis, a congregate care program shall:
(a)
notify the child's parent or guardian as soon as reasonably possible but not later than
five hours after the time at which the child's state of crisis first begins; and
(b)
make every reasonable effort to connect a child by telephone to an authorized contact
who:
(i)
attempts to contact the child by calling the program's telephone number described
in Subsection
(4)(h)
; and
(ii)
is an authorized contact under Subsection
(4)(a)(i)
.
(7)
(a)
A congregate care program shall provide the following information to the persons
identified in Subsection
(7)(b)
:
(i)
the name, telephone number, email, and address of the ombudsman established
under Section
26B-2-124.2
, immediately below a statement:
(A)
in bold font that is not less than one inch in height; and
(B)
stating "ANY PERSON WHO HAS A COMPLAINT OR A CONCERN
REGARDING THIS CONGREGATE CARE PROGRAM MAY CONTACT
THE CONGREGATE CARE OMBUDSMAN:";
(ii)
a list of the child's authorized contacts, including name, contact information, and
relationship to the child to:
(A)
the child's parent or guardian;
(B)
any other individual designated by the child's parent or guardian as an
authorized contact; and
(C)
the ombudsman under Section
26B-2-124.2
; and
(iii)
on the list described in Subsection
(7)(a)(ii)
:
(A)
a copy of the division rule regarding a child who is in crisis, made
pursuant to
in accordance with
Subsection
(12)(a)(iii)
;
(B)
a notice that the program will notify each authorized contact if the program
determines that the child is in crisis; and
(C)
a notice that an authorized contact may contact the child by telephone if the
child is in crisis.
(b)
A congregate care program shall provide the information described in Subsection
(7)(a)
to:
(i)
each child who is admitted to the program;
(ii)
the child's sending government or private agency; and
(iii)
the child's parent or guardian.
(8)
If a child whose parent or guardian resides outside the state leaves a congregate care
program without following the child's disruption plan, the congregate care program shall:
(a)
notify the parent or guardian, office, and local law enforcement authorities;
(b)
assist the state in locating the child; and
(c)
after the child is located, transport the child:
(i)
to a parent or guardian;
(ii)
back to the program; or
(iii)
to another program.
(9)
A congregate care program may not solicit or accept payment from or on behalf of a
child, unless:
(a)
the child meets the program's admissions criteria; and
(b)
the child's parent or guardian has executed a contract for the program's services.
(10)
(a)
The payment provisions under this Subsection
(10)
apply if:
(i)
a child is transported to a health care facility; and
(ii)
the child's parent or guardian resides outside the state.
(b)
The payment provisions under this Subsection
(10)
do not apply to a child who is in
state custody.
(c)
A health care facility that provides services to a child who was transported from a
congregate care program to the facility is entitled to payment in accordance with this
Subsection
(10)
.
(d)
(i)
The child's private or public health insurance policy or policies are responsible
for and shall pay all amounts owed and for which there is coverage.
(ii)
The health care facility shall bill the private or public health insurance policy or
policies, if any, for which there may be coverage, prior to seeking payment from
any other person.
(e)
The program at which the child was admitted, if any, immediately prior to
admittance at the health care facility is liable for and shall pay all amounts owed to
the health care facility after any insurance payments are received under Subsection
(10)(d)
.
(f)
(i)
Subject to Subsections
(10)(f)(ii)
and
(iii)
, if a child is admitted to a health care
facility for inpatient behavioral health services, the program described in
Subsection
(10)(e)
shall pay to the health care facility 70% of the health care
facility's billed charges for services provided to the child.
(ii)
Notwithstanding Subsection
(10)(f)(i)
, if a health care facility collects payment
from a public or private insurer for any covered services provided under
Subsection
(10)(f)(i)
, the health care facility may not collect additional amounts
for those covered services under Subsection
(10)(f)(i)
.
(iii)
For purposes of the Health Information Portability and Accountability Act,
disclosure of claim payment information by the health care facility meets the
definition of payment in 45 C.F.R. Sec. 164.501 and is required under this section
for the purpose of obtaining reimbursement for the provision of health care or
engaging in collection activities
pursuant to
in accordance with
45 C.F.R. Sec.
164.506(c).
(g)
The residential program at which the child was admitted at the time of admittance to
a health care facility is liable for and shall pay all amounts owed under Subsection
(10)(c)
, including the reasonable costs of transport from the health care facility to:
(i)
the child's home state residence;
(ii)
another residential or inpatient care facility or program; or
(iii)
any other lawful destination.
(h)
Nothing in this Subsection
(10)
may be construed to limit a health care facility's right
to collect payment for health care services provided.
(11)
This section does not apply to a guardian that is a state or agency.
(12)
The office shall make rules in accordance with
Title 63G, Chapter 3, Utah
Administrative Rulemaking Act
:
(a)
describing:
(i)
additional mandatory provisions for a disruption plan;
(ii)
additional mandatory provisions for a discharge plan;
(iii)
objective criteria that a congregate care program shall apply in determining
whether a child is in crisis; and
(iv)
how a congregate care program shall notify the office when a child begins
receiving services;
(b)
defining key terms; and
(c)
establishing rules necessary to administer this section.
Section 13. Section
26B-4-510
is amended to read:
26B-4-510
Effective
05/06/26
. Standing prescription drug orders for an opiate
antagonist.
(1)
Notwithstanding
Title 58, Chapter 17b, Pharmacy Practice Act
, a person licensed under
Title 58, Chapter 17b, Pharmacy Practice Act
, to dispense an opiate antagonist may
dispense the opiate antagonist:
(a)
pursuant to a standing prescription drug order made in accordance with Subsection
(2)
; and
(b)
without any other prescription drug order from a person licensed to prescribe an
opiate antagonist.
(2)
A physician who is licensed to prescribe an opiate antagonist, including a physician
acting in the physician's capacity as an employee of the department, or a medical
director of a local health department, as defined in Section
26B-4-512
26A-1-102
, may
issue a standing prescription drug order authorizing the dispensing of the opiate
antagonist under Subsection
(1)
in accordance with a protocol that:
(a)
limits dispensing of the opiate antagonist to:
(i)
an individual who is at increased risk of experiencing an opiate-related drug
overdose event;
(ii)
a family member of, friend of, or other person, including a person described in
Subsections
26B-4-512(1)(a)(i)(A)
through
(1)(a)(i)(F)
, that is in a position to
assist an individual who is at increased risk of experiencing an opiate-related drug
overdose event; or
(iii)
an overdose outreach provider for:
(A)
furnishing to an individual who is at increased risk of experiencing an
opiate-related drug overdose event, or to a family member of, friend of, or
other individual who is in a position to assist an individual who is at increased
risk of experiencing an opiate-related drug overdose event, as provided in
Section
26B-4-511
; or
(B)
administering to an individual experiencing an opiate-related drug overdose
event;
(b)
requires the physician to specify the persons, by professional license number,
authorized to dispense the opiate antagonist;
(c)
requires the physician to review at least annually the dispensing practices of those
authorized by the physician to dispense the opiate antagonist;
(d)
requires those authorized by the physician to dispense the opiate antagonist to make
and retain a record of each person to whom the opiate antagonist is dispensed, which
shall include:
(i)
the name of the person;
(ii)
the drug dispensed; and
(iii)
other relevant information; and
(e)
is approved by the Division of Professional Licensing within the Department of
Commerce by administrative rule made in accordance with
Title 63G, Chapter 3,
Utah Administrative Rulemaking Act
.
Section 14. Section
26B-4-1001
is amended to read:
26B-4-1001
Effective
05/06/26
. Definitions.
As used in this part:
(1)
"Correctional facility" means a facility operated to house inmates in a secure or
nonsecure setting:
(a)
by the Department of Corrections; or
(b)
under a contract with the Department of Corrections.
(2)
"Cross-sex hormone treatment" means administering, prescribing, or supplying for
effectuating or facilitating an individual's attempted sex change:
(a)
to an individual whose biological sex at birth is female, a dose of testosterone or
other androgens at levels above those normally found in an individual whose
biological sex at birth is female; or
(b)
to an individual whose biological sex at birth is male, a dose of estrogen or a
synthetic compound with estrogenic activity or effect at levels above those normally
found in an individual whose biological sex at birth is male.
(3)
"Division" means the Division of Correctional Health Services.
(3)
(4)
"Health care facility" means the same as that term is defined in Section
26B-2-201
.
(4)
(5)
"Inmate" means an individual who is:
(a)
committed to the custody of the Department of Corrections; and
(b)
housed at a correctional facility or at a county jail at the request of the Department of
Corrections.
(5)
(6)
"Medical monitoring technology" means a device, application, or other technology
that can be used to improve health outcomes and the experience of care for patients,
including evidence-based clinically evaluated software and devices that can be used to
monitor and treat diseases and disorders.
(7)
"Medication assisted treatment" means the use of a prescribed medication approved by
the Food and Drug Administration, such as buprenorphine, methadone, or naltrexone, to
treat substance use withdrawal symptoms or an opioid use disorder.
(6)
(8)
(a)
"Primary sex characteristic surgical procedure" means any of the following if
done for the purpose of effectuating or facilitating an individual's attempted sex
change:
(i)
for an individual whose biological sex at birth is male, castration, orchiectomy,
penectomy, vaginoplasty, or vulvoplasty;
(ii)
for an individual whose biological sex at birth is female, hysterectomy,
oophorectomy, metoidioplasty, or phalloplasty; or
(iii)
any surgical procedure that is related to or necessary for a procedure described in
Subsection
(6)(a)(i)
(8)(a)(i)
or
(ii)
, that would result in the sterilization of an
individual who is not sterile.
(b)
"Primary sex characteristic surgical procedure" does not include:
(i)
surgery or other procedures or treatments performed on an individual who:
(A)
is born with external biological sex characteristics that are irresolvably
ambiguous;
(B)
is born with 46, XX chromosomes with virilization;
(C)
is born with 46, XY chromosomes with undervirilization;
(D)
has both ovarian and testicular tissue; or
(E)
has been diagnosed by a physician, based on genetic or biochemical testing,
with a sex development disorder characterized by abnormal sex chromosome
structure, sex steroid hormone production, or sex steroid hormone action for a
male or female; or
(ii)
removing a body part:
(A)
because the body part is cancerous or diseased; or
(B)
for a reason that is medically necessary, other than to effectuate or facilitate an
individual's attempted sex change.
(7)
(9)
(a)
"Secondary sex characteristic surgical procedure" means any of the following
if done for the purpose of effectuating or facilitating an individual's attempted sex
change:
(i)
for an individual whose biological sex at birth is male, breast augmentation
surgery, chest feminization surgery, or facial feminization surgery; or
(ii)
for an individual whose biological sex at birth is female, mastectomy, breast
reduction surgery, chest masculinization surgery, or facial masculinization surgery.
(b)
"Secondary sex characteristic surgical procedure" does not include:
(i)
surgery or other procedures or treatments performed on an individual who:
(A)
is born with external biological sex characteristics that are irresolvably
ambiguous;
(B)
is born with 46, XX chromosomes with virilization;
(C)
is born with 46, XY chromosomes with undervirilization;
(D)
has both ovarian and testicular tissue; or
(E)
has been diagnosed by a physician, based on genetic or biochemical testing,
with a sex development disorder characterized by abnormal sex chromosome
structure, sex steroid hormone production, or sex steroid hormone action for a
male or female; or
(ii)
removing a body part:
(A)
because the body part is cancerous or diseased; or
(B)
for a reason that is medically necessary, other than to effectuate or facilitate an
individual's attempted sex change.
(10)
"Substance use disorder" means the same as that term is defined in the current edition
of the Diagnostic and Statistical Manual of Mental Disorders published by the American
Psychiatric Association.
(11)
"Telehealth psychiatric consultation" means the same as that term is defined in Section
26B-1-328
.
(8)
(12)
"Terminally ill" means the same as that term is defined in Section
31A-36-102
.
Section 15. Section
26B-4-1004
, which is renumbered from Section 26B-4-903 is renumbered
and amended to read:
26B-4-903
26B-4-1004
Effective
05/06/26
. Electronic health record system
study.
(1)
On or before June 30, 2025, the department shall convene a working group to study and
develop recommendations regarding the electronic health record system used in
connection with providing inmates with comprehensive health care, including:
(a)
identification of the department's electronic health record system requirements;
(b)
an analysis of what features of an electronic health record system are needed to
maximize the implementation, effectiveness, and efficiency of the waiver described
in Section
26B-3-217
; and
(c)
a determination of whether the department's current electronic health record system
meets the requirements and includes the features identified under Subsections
(1)(a)
and (b).
(2)
The working group described in Subsection
(1)
shall include department staff as
determined by the director.
(3)
The working group shall provide recommendations regarding the electronic health
record system to the Health and Human Services Interim Committee on or before the
date of the committee's meeting in November 2025.
Section 16. Section
26B-4-1005
, which is renumbered from Section 26B-4-904 is renumbered
and amended to read:
26B-4-904
26B-4-1005
Effective
05/06/26
. Staffing -- Reporting.
(1)
(a)
Except as provided in Subsection
(1)(b)
, the department shall contract with
psychiatrists to ensure that all correctional psychiatric positions are filled.
(b)
If all correctional psychiatric positions are filled by internal staff for six continuous
months:
(i)
the department shall submit a certification of that fact to the Health and Human
Services Interim Committee; and
(ii)
the department is exempt from the requirement in Subsection
(1)(a)
for a period
of 24 months from the date the certification is submitted to the Health and Human
Services Interim Committee.
(2)
On or before September 1 each year, the department shall provide a report to the Health
and Human Services Interim Committee that includes, for the fiscal year immediately
preceding the report:
(a)
a description of the staff positions responsible for providing comprehensive health
care to inmates, including an identification of any staff position that was open for
more than half of the preceding fiscal year;
(b)
the average time after admission for an inmate to receive:
(i)
an initial health assessment;
(ii)
a mental health evaluation; and
(iii)
an oral examination by a dentist;
(c)
the number of inmates who did not receive an initial health assessment within seven
days after admission;
(d)
the number of inmates who did not receive a mental health evaluation within 30 days
after admission;
(e)
the number of inmates who did not receive an oral examination by a dentist within 30
days after admission;
(f)
the average time for an inmate to have a face-to-face encounter with department staff
after the inmate submits a health care request; and
(g)
the number of inmates who did not have a face-to-face encounter with department
staff within 24 hours after the inmate submitted a health care request.
Section 17. Section
26B-4-1006
, which is renumbered from Section 26B-4-1102 is renumbered
and amended to read:
26B-4-1102
26B-4-1006
Effective
05/06/26
. Substance use disorder screening.
(1)
Within 30 days after an inmate is committed to the custody of the Department of
Corrections, the division shall use an evidence-based screening tool to screen the inmate
for substance use disorders.
(2)
If the screening described in Subsection
(1)
indicates the presence of a substance use
disorder, the division, in coordination with the correctional facility where the inmate is
housed, and as appropriate and available, may:
(a)
make medication assisted treatment available to the inmate; and
(b)
place the inmate in programs designed to assist individuals with a substance use
disorder.
(3)
Before October 1 each year, the division shall provide a report to the Health and Human
Services Interim Committee regarding actions taken
pursuant to
in accordance with
this
section in the preceding fiscal year, including:
(a)
the number of inmates who were screened;
(b)
the number of inmates whose screening indicated the presence of a substance use
disorder; and
(c)
of the inmates whose screening indicated the presence of a substance use disorder,
the number of inmates who received medication assisted treatment.
Section 18. Section
32B-7-202
is amended to read:
32B-7-202
Effective
05/06/26
. General operational requirements for
off-premise beer retailer.
(1)
(a)
An off-premise beer retailer or staff of the off-premise beer retailer shall comply
with the provisions of this title and any applicable rules made by the commission.
(2)
(b)
Failure to comply with this section may result in a suspension or revocation of a
local license and, on or after July 1, 2018, disciplinary action in accordance with
Chapter 3, Disciplinary Actions and Enforcement Act.
(3)
(2)
(a)
(i)
An off-premise beer retailer may not purchase, acquire, possess for the
purpose of resale, or sell beer, except beer that the off-premise beer retailer
lawfully purchases from:
(A)
a beer wholesaler licensee; or
(B)
a small brewer that manufactures the beer.
(ii)
A violation of Subsection
(2)(a)
is a class A misdemeanor.
(b)
(i)
If an off-premise beer retailer purchases beer under this Subsection
(2)
from a
beer wholesaler licensee, the off-premise beer retailer shall purchase beer only
from a beer wholesaler licensee who is designated by the manufacturer to sell beer
in the geographical area in which the off-premise beer retailer is located, unless an
alternate wholesaler is authorized by the department to sell to the off-premise beer
retailer as provided in Section
32B-13-301
.
(ii)
A violation of Subsection
(2)(b)
is a class B misdemeanor.
(4)
(3)
An off-premise beer retailer may not possess, sell, offer for sale, or furnish beer in a
container larger than two liters.
(5)
(4)
(a)
Staff of an off-premise beer retailer, while on duty, may not:
(i)
consume an alcoholic product; or
(ii)
be intoxicated.
(b)
A minor may not sell beer on the licensed premises of an off-premise beer retailer
unless:
(i)
the sale is done under the supervision of a person 21 years old or older who is on
the licensed premises; and
(ii)
the minor is at least 16 years old.
(6)
(5)
An off-premise beer retailer may not sell, offer for sale, or furnish an alcoholic
product to:
(a)
a minor;
(b)
a person actually, apparently, or obviously intoxicated;
(c)
a known interdicted person; or
(d)
a known habitual drunkard.
(7)
(6)
(a)
Subject to the other provisions of this Subsection
(6)
, an off-premise beer
retailer shall:
(i)
display all beer accessible by and visible to a patron in no more than two locations
on the retail sales floor, each of which is:
(A)
a display cabinet, cooler, aisle, floor display, or room where beer is the only
beverage displayed; and
(B)
not adjacent to a display of nonalcoholic beverages, unless the location is a
cooler with a door from which the nonalcoholic beverages are not accessible,
or the beer is separated from the display of nonalcoholic beverages by a display
of one or more nonbeverage products or another physical divider; and
(ii)
display a sign in the area described in Subsection
(6)(a)(i)
that:
(A)
is prominent;
(B)
is easily readable by a consumer;
(C)
meets the requirements for format established by the commission by rule; and
(D)
reads in print that is no smaller than .5 inches, bold type, "These beverages
contain alcohol. Please read the label carefully."
(b)
Notwithstanding Subsection
(6)(a)
, a nonalcoholic beer may be displayed with beer
if the nonalcoholic beer is labeled, packaged, or advertised as a nonalcoholic beer.
(c)
The requirements of this Subsection
(6)
apply to beer notwithstanding that it is
labeled, packaged, or advertised as:
(i)
a malt cooler; or
(ii)
a beverage that may provide energy.
(d)
A violation of this Subsection
(6)
is an infraction.
(e)
(i)
Except as provided in Subsection
(6)(e)(ii)
, the provisions of Subsection
(6)(a)(i)
apply on and after May 9, 2017.
(ii)
For a beer retailer that operates two or more off-premise beer retailers, the
provisions of Subsection
(6)(a)(i)
apply on and after August 1, 2017.
(8)
(7)
(a)
Staff of an off-premise beer retailer who directly supervises the sale of beer
or who sells beer to a patron for consumption off the premises of the off-premise beer
retailer shall wear a unique identification badge:
(i)
on the front of the staff's clothing;
(ii)
visible above the waist;
(iii)
bearing the staff's:
(A)
first or last name;
(B)
initials; or
(C)
unique identification in letters or numbers; and
(iv)
with the number or letters on the unique identification badge being sufficiently
large to be clearly visible and identifiable while engaging in or directly
supervising the retail sale of beer.
(b)
An off-premise beer retailer shall make and maintain a record of each current staff's
unique identification badge assigned by the off-premise beer retailer that includes the
staff's:
(i)
full name;
(ii)
address; and
(iii)
(A)
driver license number; or
(B)
similar identification number.
(c)
An off-premise beer retailer shall make available a record required to be made or
maintained under this Subsection
(7)
for immediate inspection by:
(i)
a peace officer;
(ii)
a representative of the local authority that issues the off-premise beer retailer
license; or
(iii)
for an off-premise beer retailer state license, a representative of the commission
or department.
(d)
A local authority may impose a fine of up to $250 against an off-premise beer
retailer that does not comply or require its staff to comply with this Subsection
(7)
.
(9)
(8)
(a)
An off-premise beer retailer may sell, offer for sale, or furnish beer:
(i)
at a drive-through window;
(ii)
at a drive-up loading area, if the drive-up loading area is contiguous to the
off-premise beer retailer's licensed premises; or
(iii)
subject to Subsection
(8)(b)
, at a designated parking stall.
(b)
(i)
An off-premise beer retailer shall ensure that a parking stall described in
Subsection
(8)(a)(iii)
is:
(A)
located on property that the off-premise beer retailer owns or has a legal right
to occupy;
(B)
designated for picking up pre-ordered items from the off-premise beer retailer;
and
(C)
labeled in a conspicuous manner that communicates the purpose described in
Subsection
(8)(b)(ii)
.
(ii)
An off-premise beer retailer may not sell, offer for sale, or furnish beer at a
designated parking stall described in Subsection
(8)(a)(iii)
unless:
(A)
the off-premise beer retailer ensures that the individual purchasing the beer
purchases the beer before parking in the designated parking stall;
(B)
the off-premise beer retailer delivers the beer directly from the off-premise
beer retailer's licensed premises to the designated parking stall;
(C)
at the designated parking stall, staff of the off-premise beer retailer verifies the
purchaser's age in accordance with Section
32B-1-407
; and
(D)
the off-premise beer retailer maintains video surveillance of the designated
parking stall.
(c)
Nothing in this Subsection
(8)
modifies the other requirements of this section.
(d)
Staff of an off-premise beer retailer that sells, offers for sale, or furnishes beer in
accordance with this Subsection
(8)
shall comply with the training requirements
described in Section
32B-1-703
.
(10)
(9)
An off-premise beer retailer may not on the licensed premises:
(a)
engage in or permit any form of:
(i)
gambling, as defined in Section
76-9-1401
; or
(ii)
fringe gambling, as defined in Section
76-9-1401
;
(b)
have any fringe gaming device, video gaming device, or gambling device or record
as defined in Section
76-9-1401
; or
(c)
engage in or permit a contest, game, gaming scheme, or gaming device that requires
the risking of something of value for a return or for an outcome when the return or
outcome is based upon an element of chance, excluding the playing of an amusement
device that confers only an immediate and unrecorded right of replay not
exchangeable for value.
(11)
(10)
An off-premise beer retailer may not knowingly allow a person on the licensed
premises to, in violation of Title 58, Chapter 37, Utah Controlled Substances Act, or
Chapter 37a, Utah Drug Paraphernalia Act:
(a)
sell, distribute, possess, or use a controlled substance, as defined in Section
58-37-2
;
or
(b)
use, deliver, or possess, with the intent to deliver, drug paraphernalia, as defined in
Section
58-37a-3
.
(12)
(11)
An off-premise beer retailer may not sell, offer for sale, or furnish a beer that is
intended to be frozen and consumed in a manner other than as a beverage, including beer
in the form of a freeze pop, popsicle, ice cream, or sorbet.
Section 19. Section
34-23-501
is amended to read:
34-23-501
Effective
05/06/26
. Definitions.
As used in this part:
(1)
(a)
"Administrative cost" means a reasonable cost that a content creator incurs when
making social media content.
(b)
"Administrative cost" includes:
(i)
an expense directly related to the production of social media content; and
(ii)
a social media service fee.
(c)
"Administrative cost" does not mean any income a content creator pays to the
content creator.
(2)
"Compensated content" means paid minutes that feature a qualifying minor's personal
content.
(3)
(a)
"Content creator" means an individual who produces social media content.
(b)
"Content creator" does not include a minor who is the sole producer of the minor's
own social media content.
(4)
"Content share" means a determination, that a content creator makes on the first of each
calendar month, of the percentage of minutes of a content creator's social media content
that:
(a)
were published in the calendar month immediately before the day on which the
content creator makes the determination; and
(b)
feature the personal content of an individual other than the content creator.
(5)
"Emotional harm or substantial embarrassment" means psychological or emotional
distress a reasonable, similarly situated individual would feel resulting from the
individual's personal content appearing in a content creator's social media content.
(6)
"Income from social media" means the income a content creator receives from creating
social media content after the content creator makes reasonable deductions for
administrative costs.
(7)
"Market value compensated minor" means a minor who:
(a)
in a calendar year, has an average monthly content share of at least 30% of a content
creator's content;
(b)
is featured in social media content where the content creator:
(i)
received income from social media of at least $150,000 in a calendar year; and
(ii)
is the parent or guardian of the minor;
(c)
receives compensation for appearing in a content creator's content that is
substantially equivalent to the compensation that similarly situated represented
minors would receive;
(d)
is not represented in negotiations relating to the minor's appearance in the content
creator's content; and
(e)
is not a qualified minor or a represented minor.
(8)
"Minor" means an individual who is under 18 years old.
(9)
"Minor content earnings" means any portion of income from social media that resulted
from paid minutes featuring a qualifying minor.
(10)
"Paid minutes" means the total number of minutes of social media content that
generates income from social media.
(11)
(a)
"Performer" means an individual who, either directly or through a third-party:
(i)
renders artistic or creative services in a motion picture, theater, radio, television
production, or social media content in exchange for compensation under an
employment contract;
(ii)
agrees to sell, lease, license, transfer, exchange, or otherwise dispose of for the
purpose of use in motion pictures or theatrical, radio, or television productions:
(A)
literary, musical, artistic, or dramatic properties;
(B)
the use of the individual's name, likeness, recording, or performance; or
(C)
the story of or the incidents in the life of the individual; or
(iii)
appears in social media content as a market value compensated minor.
(b)
"Performer" includes an individual who engages in an activity described in
Subsection
(11)(a)(i)
or
(ii)
as:
(i)
an actor or actress;
(ii)
a dancer;
(iii)
a musician;
(iv)
a stunt double;
(v)
a writer;
(vi)
a director;
(vii)
a producer;
(viii)
a choreographer;
(ix)
a composer;
(x)
a conductor;
(xi)
a designer; or
(xii)
a represented minor.
(12)
"Personal content" means social media content that features an individual's name,
likeness, or photograph, or for which an individual is the subject of an oral narrative.
(13)
"Qualifying minor" means a minor who:
(a)
a content creator determines on January 1 of each year, that in the immediately
preceding calendar year:
(i)
had an average monthly content share of at least 30% of a content creator's
content; and
(ii)
was featured in social media content where the content creator received income
from social media of at least $150,000 in a calendar year; and
(b)
is not a represented minor or a market value compensated minor.
(14)
"Represented minor" means a minor:
(a)
who
in a calendar year, has an average monthly content share of at least 30% of a
content creator's content;
(b)
who is featured in social media content where the content creator received income
from social media of at least $150,000 in a calendar year;
(c)
(i)
who is represented by a parent, guardian, attorney, or other individual with a
fiduciary duty to the minor and who is not the content creator in negotiations
relating to a minor's appearance in a content creator's social media content; and
(ii)
whose parent, guardian, attorney, or other individual with a fiduciary duty to the
minor enters into an employment agreement with the content creator.
(15)
"Social media company" means the same as that term is defined in Section
13-71-101
.
(16)
"Social media content" means video content shared on a social media service that
meets the social media service's threshold for the generation of income from social
media.
(17)
"Social media service" means the same as that term is defined in Section
13-71-101
.
Section 20. Section
53-2a-1501
is amended to read:
53-2a-1501
Effective
05/06/26
Repealed
07/01/27
. Definitions.
As used in this part:
(1)
"Committee" means the Grid Resilience Committee created in Section
53-2a-1503
.
(2)
"Division" means the Utah Division of Emergency Management created in Section
53-21-103
53-2a-103
.
(3)
"Grid resilience" means efforts to provide greater resilience to the state's infrastructure
with respect to:
(a)
weather events;
(b)
wildfire;
(c)
acts of terrorism; or
(d)
other potentially damaging events.
Section 21. Section
53-10-403
is amended to read:
53-10-403
Effective
05/06/26
. DNA specimen analysis -- Application to
offenders, including minors.
(1)
Sections
53-10-403.6
,
53-10-404
,
53-10-404.5
,
53-10-405
, and
53-10-406
apply to:
(a)
a person who has pled guilty to or has been convicted of any of the offenses under
Subsection
(2)(a)
or
(b)
on or after July 1, 2002;
(b)
a person who has pled guilty to or has been convicted by any other state or by the
United States government of an offense which if committed in this state would be
punishable as one or more of the offenses listed in Subsection
(2)(a)
or
(b)
on or after
July 1, 2003;
(c)
a person who has been booked on or after January 1, 2011, through December 31,
2014, for any offense under Subsection
(2)(c)
;
(d)
a person who has been booked:
(i)
by a law enforcement agency that is obtaining a DNA specimen on or after May
13, 2014, through December 31, 2014, under Subsection
53-10-404(4)(b)
for any
felony offense; or
(ii)
on or after January 1, 2015, for any felony offense; or
(e)
a minor:
(i)
(A)
who is adjudicated by the juvenile court for an offense described in
Subsection
(2)
that is within the jurisdiction of the juvenile court on or after
July 1, 2002; or
(B)
who is adjudicated by the juvenile court for an offense described in
Subsection
(2)
and is in the legal custody of the Division of Juvenile Justice
and Youth Services for the offense on or after July 1, 2002; and
(ii)
who is 14 years old or older at the time of the commission of the offense
described in Subsection
(2)
.
(2)
Offenses referred to in Subsection
(1)
are:
(a)
any felony or class A misdemeanor under the Utah Code;
(b)
any offense under Subsection
(2)(a)
:
(i)
for which the court enters a judgment for conviction to a lower degree of offense
under Section
76-3-402
; or
(ii)
regarding which the court allows the defendant to enter a plea in abeyance as
defined in Section
77-2a-1
; or
(c)
(i)
any violent felony as defined in Section
53-10-403.5
;
(ii)
sale or use of body parts, Section
26B-8-315
;
(iii)
failure to stop at an accident that resulted in death, Section
41-6a-401.5
;
(iv)
operating a motor vehicle with any amount of a controlled substance in an
individual's body and causing serious bodily injury or death, as codified before
May 4, 2022, Laws of Utah 2021, Chapter 236, Section 1, Subsection
58-37-8(2)(g)
;
(v)
a felony violation of enticing a minor, Section
76-5-417
;
(vi)
negligently operating a vehicle resulting in injury, Subsection
76-5-102.1(2)(b)
;
(vii)
a felony violation of propelling a substance or object at a correctional officer, a
peace officer, or an employee or a volunteer, including health care providers,
Section
76-5-102.6
;
(viii)
automobile homicide, Subsection
76-5-207(2)(b)
;
(ix)
aggravated human trafficking, Section
76-5-310
, and aggravated human
smuggling, Section
76-5-310.1
;
(x)
a felony violation of unlawful sexual activity with a minor, Section
76-5-401
;
(xi)
a felony violation of sexual abuse of a minor, Section
76-5-401.1
;
(xii)
unlawful sexual contact with a 16 or 17-year old, Section
76-5-401.2
;
(xiii)
sale of a child, Section
76-7-203
;
(xiv)
aggravated escape, Section
76-8-309.3
76-8-309.1
;
(xv)
a felony violation of threatened or attempted assault on an elected official,
Section
76-8-313
;
(xvi)
threat with intent to impede, intimidate, interfere, or retaliate against a judge or
a member of the Board of Pardons and Parole or acting against a family member
of a judge or a member of the Board of Pardons and Parole, Section
76-8-316
;
(xvii)
assault with intent to impede, intimidate, interfere, or retaliate against a judge
or a member of the Board of Pardons and Parole or acting against a family
member of a judge or a member of the Board of Pardons and Parole, Section
76-8-316.2
;
(xviii)
aggravated assault with intent to impede, intimidate, interfere, or retaliate
against a judge or a member of the Board of Pardons and Parole or acting against
a family member of a judge or a member of the Board of Pardons and Parole,
Section
76-8-316.4
;
(xix)
attempted murder with intent to impede, intimidate, interfere, or retaliate
against a judge or a member of the Board of Pardons and Parole or acting against
a family member of a judge or a member of the Board of Pardons and Parole,
Section
76-8-316.6
;
(xx)
advocating criminal syndicalism or sabotage, Section
76-8-902
;
(xxi)
assembling for advocating criminal syndicalism or sabotage, Section
76-8-903
;
(xxii)
a felony violation of sexual battery, Section
76-5-418
;
(xxiii)
a felony violation of lewdness involving a child, Section
76-5-420
;
(xxiv)
a felony violation of abuse or desecration of a dead human body, Section
76-5-802
;
(xxv)
manufacture, possession, sale, or use of a weapon of mass destruction, Section
76-15-302
;
(xxvi)
manufacture, possession, sale, or use of a hoax weapon of mass destruction,
Section
76-15-303
;
(xxvii)
possession of a concealed firearm in the commission of a violent felony,
Subsection
76-11-202(3)(c)
;
(xxviii)
assault with the intent to commit bus hijacking with a dangerous weapon as
described in Subsection
76-9-1503(3)(b)
;
(xxix)
aggravated commercial obstruction, Section
76-9-114
;
(xxx)
a felony violation of failure to register as a sex or kidnap offender, Section
53-29-305
;
(xxxi)
repeat violation of a protective order, Subsection
77-36-1.1(4)
; or
(xxxii)
violation of condition for release after arrest under Section
78B-7-802
.
Section 22. Section
53-22-106
is amended to read:
53-22-106
Effective
05/06/26
. Substantial threats against a school reporting
requirements -- Exceptions.
(1)
As used in this section, "substantial threat" means a threat made with serious intent to
cause harm.
(2)
Except as provided in Subsection
(3)
, if a state employee or person in a position of
special trust as defined in Section
76-5-404.1
, including an individual licensed under
Title 58, Chapter 31b, Nurse Practice Act, or Title 58, Chapter 67, Utah Medical
Practice Act, has reason to believe a substantial threat against a school, school
employee, or student attending a school or is aware of circumstances that would
reasonably result in a substantial threat against a school, school employee, or student
attending a school, the state employee or person in a position of special trust shall
immediately report the suspected substantial threat to:
(a)
the local education agency that the substantial threat would impact;
(b)
the nearest peace officer or law enforcement agency; and
(c)
the state security chief.
(3)
(a)
(i)
If the state security chief, a peace officer, or law enforcement agency
receives a report under Subsection
(2)
, the state security chief, peace officer, or
law enforcement agency shall immediately notify the local education agency that
the substantial threat would impact.
(ii)
If the local education agency that the substantial threat would impact receives a
report under Subsection
(2)
, the local education agency that the substantial threat
would impact shall immediately notify the appropriate local law enforcement
agency and the state security chief.
(b)
(i)
A local education agency that the substantial threat would impact shall
coordinate with the law enforcement agency on the law enforcement agency's
investigation of the report described in Subsection
(1)
(2)
.
(ii)
If a law enforcement agency undertakes an investigation of a report under
Subsection
(2)
, the law enforcement agency shall provide a final investigatory
report to the local education agency that the substantial threat would impact upon
request.
(4)
Subject to Subsection
(5)
, the reporting requirement described in Subsection
(2)
does
not apply to:
(a)
a member of the clergy with regard to any confession an individual makes to the
member of the clergy while functioning in the ministerial capacity of the member of
the clergy if:
(i)
the individual made the confession directly to the member of the clergy;
(ii)
the member of the clergy is, under canon law or church doctrine or practice,
bound to maintain the confidentiality of the confession; and
(iii)
the member of the clergy does not have the consent of the individual making the
confession to disclose the content of the confession; or
(b)
an attorney, or an individual whom the attorney employs, if:
(i)
the knowledge or belief of the substantial threat arises from the representation of a
client; and
(ii)
if disclosure of the substantial threat would not reveal the substantial threat to
prevent reasonably certain death or substantial bodily harm in accordance with
Utah Rules of Professional Conduct, Rule 1.6.
(5)
(a)
When a member of the clergy receives information about the substantial threat
from any source other than a confession, the member of the clergy shall report the
information even if the member of the clergy also received information about the
substantial threat from the confession of the perpetrator.
(b)
Exemption of the reporting requirement for an individual described in Subsection
(4)
does not exempt the individual from any other actions required by law to prevent
further substantial threats or actual harm related to the substantial threat.
(6)
The physician-patient privilege does not:
(a)
excuse an individual who is licensed under Title 58, Chapter 67, Utah Medical
Practice Act, or Title 58, Chapter 68, Utah Osteopathic Medical Practice Act, from
reporting under this section; or
(b)
constitute grounds for excluding evidence in a judicial or administrative proceeding
resulting from a report under this section.
Section 23. Section
58-60-107
is amended to read:
58-60-107
Effective
05/06/26
. Exemptions from licensure.
(1)
Except as modified in Section
58-60-103
, the exemptions from licensure in Section
58-1-307
apply to this chapter.
(2)
In addition to the exemptions from licensure in Section
58-1-307
, the following may
engage in acts included within the definition of practice as a mental health therapist,
subject to the stated circumstances and limitations, without being licensed under this
chapter:
(a)
the following when practicing within the scope of the license held:
(i)
a physician and surgeon or osteopathic physician and surgeon licensed under
Chapter 67, Utah Medical Practice Act
, or
Chapter 68, Utah Osteopathic Medical
Practice Act
;
(ii)
an advanced practice registered nurse, specializing in psychiatric mental health
nursing, licensed under
Chapter 31b, Nurse Practice Act
;
(iii)
a psychologist licensed under
Chapter 61, Psychologist Licensing Act
; and
(iv)
a physician assistant licensed under
Chapter 70a, Utah Physician Assistant Act
,
and specializing in mental health care under Section
58-70a-501.1
;
(b)
a recognized member of the clergy while functioning in a ministerial capacity as long
as the member of the clergy does not represent that the member of the clergy is, or
use the title of, a license classification in Subsection
58-60-102(5)
58-60-102(15)
;
(c)
an individual who is offering expert testimony in a proceeding before a court,
administrative hearing, deposition upon the order of a court or other body having
power to order the deposition, or a proceeding before a master, referee, or alternative
dispute resolution provider;
(d)
an individual engaged in performing hypnosis who is not licensed under this title in a
profession which includes hypnosis in its scope of practice, and who:
(i)
(A)
induces a hypnotic state in a client for the purpose of increasing motivation
or altering lifestyles or habits, such as eating or smoking, through hypnosis;
(B)
consults with a client to determine current motivation and behavior patterns;
(C)
prepares the client to enter hypnotic states by explaining how hypnosis works
and what the client will experience;
(D)
tests clients to determine degrees of suggestibility;
(E)
applies hypnotic techniques based on interpretation of consultation results and
analysis of client's motivation and behavior patterns; and
(F)
trains clients in self-hypnosis conditioning;
(ii)
may not:
(A)
engage in the practice of mental health therapy;
(B)
use the title of a license classification in Subsection
58-60-102(5)
58-60-102(15)
; or
(C)
use hypnosis with or treat a medical, psychological, or dental condition
defined in generally recognized diagnostic and statistical manuals of medical,
psychological, or dental disorders;
(e)
an individual's exemption from licensure under Subsection
58-1-307(1)(b)
terminates
when the student's training is no longer supervised by qualified faculty or staff and
the activities are no longer a defined part of the degree program;
(f)
an individual holding an earned doctoral degree or master's degree in social work,
marriage and family therapy, or clinical mental health counseling, who is employed
by an accredited institution of higher education and who conducts research and
teaches in that individual's professional field, but only if the individual does not
engage in providing or supervising professional services regulated under this chapter
to individuals or groups regardless of whether there is compensation for the services;
(g)
an individual in an on-the-job training program approved by the division while under
the supervision of qualified persons;
(h)
an individual providing general education in the subjects of alcohol, drug use, or
substance use disorders, including prevention;
(i)
an individual providing advice or counsel to another individual in a setting of their
association as friends or relatives and in a nonprofessional and noncommercial
relationship, if there is no compensation paid for the advice or counsel; and
(j)
an individual who is licensed, in good standing, to practice mental health therapy or
substance use disorder counseling in a state or territory of the United States outside
of Utah may provide short term transitional mental health therapy remotely or short
term transitional substance use disorder counseling remotely to a client in Utah if:
(i)
the individual is present in the state or territory where the individual is licensed to
practice mental health therapy or substance use disorder counseling;
(ii)
the client relocates to Utah;
(iii)
the client is a client of the individual immediately before the client relocates to
Utah;
(iv)
the individual provides the short term transitional mental health therapy or short
term transitional substance use disorder counseling remotely to the client only
during the 90 day period beginning on the day on which the client relocates to
Utah;
(v)
within one day after the day on which the individual first provides mental health
therapy or substance use disorder counseling remotely to the client in Utah, the
individual provides written notice to the division of the individual's intent to
provide short term transitional mental health therapy or short term transitional
substance use disorder counseling remotely to the client; and
(vi)
the individual does not engage in unlawful conduct or unprofessional conduct.
(3)
(a)
As used in this Subsection
(3)
:
(i)
"Prescribe" means the same as that term is defined in Section
58-17b-102
.
(ii)
"Prescription drug" means the same as that term is defined in Section
58-17b-102
.
(b)
Except as otherwise provided in an interstate compact enacted under this title, an
individual who is licensed, in good standing, to practice mental health therapy or
substance use disorder counseling in a state or territory of the United States outside
of Utah, and who provides mental health therapy remotely or substance use disorder
counseling remotely to a client in Utah:
(i)
may not prescribe a prescription drug for a client in Utah unless the individual is
licensed in Utah to prescribe the prescription drug;
(ii)
shall, before providing mental health therapy remotely or substance use disorder
counseling remotely to a client in Utah, be aware of:
(A)
how to access emergency services and resources in Utah; and
(B)
all applicable laws and rules regarding the required or permitted reporting or
disclosing of confidential client communications;
(iii)
shall, within one day after the day on which the individual first provides mental
health therapy remotely or substance use disorder counseling remotely to a client
in Utah, submit to the division a signed notice, in the form required by the
division, notifying the division that the individual is providing therapy or
counseling under the exemption in this Subsection
(3)
; and
(iv)
shall obtain a Utah license:
(A)
within nine months after the day on which the individual first provides mental
health therapy remotely or substance use disorder counseling remotely to a
client in Utah; or
(B)
if at any time the individual provides mental health therapy remotely or
substance use disorder counseling remotely to more than one client in Utah.
(4)
The division shall report to the Health and Human Services Interim Committee at or
before the committee's October 2026 meeting regarding the exemption described in
Subsection
(3)
, including information about any complaints the division has received
concerning individuals who have provided therapy or counseling under that exemption.
Section 24. Section
58-61-307
is amended to read:
58-61-307
Effective
05/06/26
. Exemptions from licensure.
(1)
Except as modified in Section
58-61-301
, the exemptions from licensure in Section
58-1-307
apply to this chapter.
(2)
In addition to the exemptions from licensure in Section
58-1-307
, the following when
practicing within the scope of the license held, may engage in acts included within the
definition of practice as a psychologist, subject to the stated circumstances and
limitations, without being licensed under this chapter:
(a)
a physician and surgeon or osteopathic physician licensed under
Chapter 67, Utah
Medical Practice Act
, or
Chapter 68, Utah Osteopathic Medical Practice Act
;
(b)
a registered psychiatric mental health nurse specialist licensed under
Chapter 31b,
Nurse Practice Act
;
(c)
a recognized member of the clergy while functioning in his ministerial capacity as
long as he does not represent himself as or use the title of psychologist;
(d)
an individual who is offering expert testimony in any proceeding before a court,
administrative hearing, deposition upon the order of any court or other body having
power to order the deposition, or proceedings before any master, referee, or
alternative dispute resolution provider;
(e)
an individual engaged in performing hypnosis who is not licensed under this title in a
profession which includes hypnosis in its scope of practice, and who:
(i)
(A)
induces a hypnotic state in a client for the purpose of increasing motivation
or altering lifestyles or habits, such as eating or smoking, through hypnosis;
(B)
consults with a client to determine current motivation and behavior patterns;
(C)
prepares the client to enter hypnotic states by explaining how hypnosis works
and what the client will experience;
(D)
tests clients to determine degrees of suggestibility;
(E)
applies hypnotic techniques based on interpretation of consultation results and
analysis of client's motivation and behavior patterns; and
(F)
trains clients in self-hypnosis conditioning;
(ii)
may not:
(A)
engage in the practice of mental health therapy;
(B)
represent himself using the title of a license classification in Subsection
58-60-102(5)
58-60-102(15)
; or
(C)
use hypnosis with or treat a medical, psychological, or dental condition
defined in generally recognized diagnostic and statistical manuals of medical,
psychological, or dental disorders;
(f)
an individual's exemption from licensure under Subsection
58-1-307(1)(b)
terminates
when the student's training is no longer supervised by qualified faculty or staff and
the activities are no longer a defined part of the degree program;
(g)
an individual holding an earned doctoral degree in psychology who is employed by
an accredited institution of higher education and who conducts research and teaches
in that individual's professional field, but only if the individual does not engage in
providing delivery or supervision of professional services regulated under this
chapter to individuals or groups regardless of whether there is compensation for the
services;
(h)
any individual who was employed as a psychologist by a state, county, or municipal
agency or other political subdivision of the state prior to July 1, 1981, and who
subsequently has maintained employment as a psychologist in the same state, county,
or municipal agency or other political subdivision while engaged in the performance
of his official duties for that agency or political subdivision;
(i)
an individual licensed as a school psychologist under Section
53E-6-201
:
(i)
may represent himself as and use the terms "school psychologist" or "licensed
school psychologist"; and
(ii)
is restricted in his practice to employment within settings authorized by the State
Board of Education;
(j)
an individual providing advice or counsel to another individual in a setting of their
association as friends or relatives and in a nonprofessional and noncommercial
relationship, if there is no compensation paid for the advice or counsel; and
(k)
an individual who is licensed, in good standing, to practice mental health therapy in a
state or territory of the United States outside of Utah may provide short term
transitional mental health therapy remotely to a client in Utah only if:
(i)
the individual is present in the state or territory where the individual is licensed to
practice mental health therapy;
(ii)
the client relocates to Utah;
(iii)
the client is a client of the individual immediately before the client relocates to
Utah;
(iv)
the individual provides the short term transitional mental health therapy to the
client only during the 45 day period beginning on the day on which the client
relocates to Utah;
(v)
within 10 days after the day on which the client relocates to Utah, the individual
provides written notice to the division of the individual's intent to provide short
term transitional mental health therapy remotely to the client; and
(vi)
the individual does not engage in unlawful conduct or unprofessional conduct.
Section 25. Section
59-1-306
is amended to read:
59-1-306
Effective
05/06/26
. Definition -- State Tax Commission
Administrative Charge Account -- Amount of administrative charge -- Deposit of
revenue into the restricted account -- Interest deposited into General Fund --
Expenditure of money deposited into the restricted account.
(1)
As used in this section, "qualifying tax, fee, or charge" means a tax, fee, or charge the
commission administers under:
(a)
Title 10, Chapter 1, Part 3, Municipal Energy Sales and Use Tax Act;
(b)
Title 10, Chapter 1, Part 4, Municipal Telecommunications License Tax Act;
(c)
Section
19-6-714
;
(d)
Section
19-6-805
;
(e)
Chapter 12, Sales and Use Tax Act, other than a tax under Chapter 12, Part 1, Tax
Collection, or Chapter 12, Part 18, Additional State Sales and Use Tax Act;
(f)
Section
59-27-105
;
(g)
Chapter 31, Cannabinoid Licensing and Tax Act;
(h)
Chapter 32, Local Impact Mitigation Tax Act;
(i)
Chapter 33, Wind or Solar Electric Generation Facility Capacity Tax;
(j)
Section
63H-1-205
;
(k)
Title 63N, Chapter 3, Part 6, Housing and Transit Reinvestment Zone Act;
or
(l)
Title 69, Chapter 2, Part 4, Prepaid Wireless Telecommunications Service Charges; or
(m)
Title 79, Chapter 6, Part
11
14
, Energy Project Assessment.
(2)
There is created a restricted account within the General Fund known as the "State Tax
Commission Administrative Charge Account."
(3)
Subject to the other provisions of this section, the restricted account shall consist of
administrative charges the commission retains and deposits in accordance with this
section.
(4)
For purposes of this section, the administrative charge is a percentage of revenue the
commission collects from each qualifying tax, fee, or charge of not to exceed the lesser
of:
(a)
1.5%; or
(b)
an equal percentage of revenue the commission collects from each qualifying tax,
fee, or charge sufficient to cover the cost to the commission of administering the
qualifying taxes, fees, or charges.
(5)
The commission shall deposit an administrative charge into the restricted account.
(6)
Interest earned on the restricted account shall be deposited into the General Fund.
(7)
The commission shall expend money appropriated by the Legislature to the commission
from the restricted account to administer qualifying taxes, fees, or charges or to offset
general operational expenses.
Section 26. Section
59-2-102
is amended to read:
59-2-102
Effective
05/06/26
. Definitions.
As used in this chapter:
(1)
(a)
"Acquisition cost" means any cost required to put an item of tangible personal
property into service.
(b)
"Acquisition cost" includes:
(i)
the purchase price of a new or used item;
(ii)
the cost of freight, shipping, loading at origin, unloading at destination, crating,
skidding, or any other applicable cost of shipping;
(iii)
the cost of installation, engineering, rigging, erection, or assembly, including
foundations, pilings, utility connections, or similar costs; and
(iv)
sales and use taxes.
(2)
"Aerial applicator" means aircraft or rotorcraft used exclusively for the purpose of
engaging in dispensing activities directly affecting agriculture or horticulture with an
airworthiness certificate from the Federal Aviation Administration certifying the aircraft
or rotorcraft's use for agricultural and pest control purposes.
(3)
"Air charter service" means an air carrier operation that requires the customer to hire an
entire aircraft rather than book passage in whatever capacity is available on a scheduled
trip.
(4)
"Air contract service" means an air carrier operation available only to customers that
engage the services of the carrier through a contractual agreement and excess capacity
on any trip and is not available to the public at large.
(5)
"Aircraft" means the same as that term is defined in Section
72-10-102
.
(6)
(a)
Except as provided in Subsection (6)(b), "airline"
"Airline"
means an air carrier
that:
(i)
operates:
(A)
on an interstate route; and
(B)
on a scheduled basis; and
(ii)
offers to fly one or more passengers or cargo on the basis of available capacity on
a regularly scheduled route.
(b)
"Airline" does not include an:
(i)
air charter service; or
(ii)
air contract service.
(7)
"Assessment roll" or "assessment book" means a permanent record of the assessment of
property as assessed by the county assessor and the commission and may be maintained
manually or as a computerized file as a consolidated record or as multiple records by
type, classification, or categories.
(8)
"Base parcel" means a parcel of property that was legally:
(a)
subdivided into two or more lots, parcels, or other divisions of land; or
(b)
(i)
combined with one or more other parcels of property; and
(ii)
subdivided into two or more lots, parcels, or other divisions of land.
(9)
(a)
"Certified revenue levy" means a property tax levy that provides an amount of ad
valorem property tax revenue equal to the sum of:
(i)
the amount of ad valorem property tax revenue to be generated statewide in the
previous year from imposing a multicounty assessing and collecting levy, as
specified in Section
59-2-1602
; and
(ii)
the product of:
(A)
eligible new growth, as defined in Section
59-2-924
; and
(B)
the multicounty assessing and collecting levy certified by the commission for
the previous year.
(b)
For purposes of this Subsection
(9)
, "ad valorem property tax revenue" does not
include property tax revenue received by a taxing entity from personal property that
is:
(i)
assessed by a county assessor in accordance with Part 3, County Assessment; and
(ii)
semiconductor manufacturing equipment.
(c)
For purposes of calculating the certified revenue levy described in this Subsection
(9)
,
the commission shall use:
(i)
the taxable value of real property assessed by a county assessor contained on the
assessment roll;
(ii)
the taxable value of real and personal property assessed by the commission; and
(iii)
the taxable year end value of personal property assessed by a county assessor
contained on the prior year's assessment roll.
(10)
"County-assessed commercial vehicle" means:
(a)
any commercial vehicle, trailer, or semitrailer that is not apportioned under Section
41-1a-301
and is not operated interstate to transport the vehicle owner's goods or
property in furtherance of the owner's commercial enterprise;
(b)
any passenger vehicle owned by a business and used by its employees for
transportation as a company car or vanpool vehicle; and
(c)
vehicles that are:
(i)
especially constructed for towing or wrecking, and that are not otherwise used to
transport goods, merchandise, or people for compensation;
(ii)
used or licensed as taxicabs or limousines;
(iii)
used as rental passenger cars, travel trailers, or motor homes;
(iv)
used or licensed in this state for use as ambulances or hearses;
(v)
especially designed and used for garbage and rubbish collection; or
(vi)
used exclusively to transport students or their instructors to or from any private,
public, or religious school or school activities.
(11)
"Eligible judgment" means a final and unappealable judgment or order under Section
59-2-1330
:
(a)
that became a final and unappealable judgment or order no more than 14 months
before the day on which the notice described in Section
59-2-919.1
is required to be
provided; and
(b)
for which a taxing entity's share of the final and unappealable judgment or order is
greater than or equal to the lesser of:
(i)
$5,000; or
(ii)
2.5% of the total ad valorem property taxes collected by the taxing entity in the
previous fiscal year.
(12)
(a)
"Escaped property" means any property, whether personal, land, or any
improvements to the property, that is subject to taxation and is:
(i)
inadvertently omitted from the tax rolls, assigned to the incorrect parcel, or
assessed to the wrong taxpayer by the assessing authority;
(ii)
undervalued or omitted from the tax rolls because of the failure of the taxpayer to
comply with the reporting requirements of this chapter; or
(iii)
undervalued because of errors made by the assessing authority based upon
incomplete or erroneous information furnished by the taxpayer.
(b)
"Escaped property" does not include property that is undervalued because of the use
of a different valuation methodology or because of a different application of the same
valuation methodology.
(13)
(a)
"Fair market value" means the amount at which property would change hands
between a willing buyer and a willing seller, neither being under any compulsion to
buy or sell and both having reasonable knowledge of the relevant facts.
(b)
For purposes of taxation, "fair market value" shall be determined using the current
zoning laws applicable to the property in question, except in cases where there is a
reasonable probability of a change in the zoning laws affecting that property in the
tax year in question and the change would have an appreciable influence upon the
value.
(14)
"Geothermal fluid" means water in any form at temperatures greater than 120 degrees
centigrade naturally present in a geothermal system.
(15)
"Geothermal resource" means:
(a)
the natural heat of the earth at temperatures greater than 120 degrees centigrade; and
(b)
the energy, in whatever form, including pressure, present in, resulting from, created
by, or which may be extracted from that natural heat, directly or through a material
medium.
(16)
(a)
"Goodwill" means:
(i)
acquired goodwill that is reported as goodwill on the books and records that a
taxpayer maintains for financial reporting purposes; or
(ii)
the ability of a business to:
(A)
generate income that exceeds a normal rate of return on assets and that results
from a factor described in Subsection
(16)(b)
; or
(B)
obtain an economic or competitive advantage resulting from a factor described
in Subsection
(16)(b)
.
(b)
The following factors apply to Subsection
(16)(a)(ii)
:
(i)
superior management skills;
(ii)
reputation;
(iii)
customer relationships;
(iv)
patronage; or
(v)
a factor similar to Subsections
(16)(b)(i)
through
(iv)
.
(c)
"Goodwill" does not include:
(i)
the intangible property described in Subsection
(20)(a)
or
(b)
;
(ii)
locational attributes of real property, including:
(A)
zoning;
(B)
location;
(C)
view;
(D)
a geographic feature;
(E)
an easement;
(F)
a covenant;
(G)
proximity to raw materials;
(H)
the condition of surrounding property; or
(I)
proximity to markets;
(iii)
value attributable to the identification of an improvement to real property,
including:
(A)
reputation of the designer, builder, or architect of the improvement;
(B)
a name given to, or associated with, the improvement; or
(C)
the historic significance of an improvement; or
(iv)
the enhancement or assemblage value specifically attributable to the interrelation
of the existing tangible property in place working together as a unit.
(17)
"Governing body" means:
(a)
for a county, city, or town, the legislative body of the county, city, or town;
(b)
for a special district under Title 17B, Limited Purpose Local Government Entities -
Special Districts, the special district's board of trustees;
(c)
for a school district, the local board of education;
(d)
for a special service district under Title 17D, Chapter 1, Special Service District Act:
(i)
the legislative body of the county or municipality that created the special service
district, to the extent that the county or municipal legislative body has not
delegated authority to an administrative control board established under Section
17D-1-301
; or
(ii)
the administrative control board, to the extent that the county or municipal
legislative body has delegated authority to an administrative control board
established under Section
17D-1-301
; or
(e)
for a public infrastructure district under Title 17D, Chapter 4, Public Infrastructure
District Act, the public infrastructure district's board of trustees.
(18)
"Gross vehicle weight rating" means the maximum gross vehicle weight rating as
reported by the manufacturer of the motor vehicle for the vehicle identification number.
(19)
(a)
Except as provided in Subsection (19)(c), "improvement"
"Improvement"
means a building, structure, fixture, fence, or other item that is permanently attached
to land, regardless of whether the title has been acquired to the land, if:
(i)
(A)
attachment to land is essential to the operation or use of the item; and
(B)
the manner of attachment to land suggests that the item will remain attached to
the land in the same place over the useful life of the item; or
(ii)
removal of the item would:
(A)
cause substantial damage to the item; or
(B)
require substantial alteration or repair of a structure to which the item is
attached.
(b)
"Improvement" includes:
(i)
an accessory to an item described in Subsection
(19)(a)
if the accessory is:
(A)
essential to the operation of the item described in Subsection
(19)(a)
; and
(B)
installed solely to serve the operation of the item described in Subsection
(19)(a)
; and
(ii)
an item described in Subsection
(19)(a)
that is temporarily detached from the land
for repairs and remains located on the land.
(c)
"Improvement" does not include:
(i)
an item considered to be personal property
pursuant to rules made
in accordance
with
rules made under
Section
59-2-107
;
(ii)
a moveable item that is attached to land for stability only or for an obvious
temporary purpose;
(iii)
(A)
manufacturing equipment and machinery; or
(B)
essential accessories to manufacturing equipment and machinery;
(iv)
an item attached to the land in a manner that facilitates removal without
substantial damage to the land or the item; or
(v)
a transportable factory-built housing unit as defined in Section
59-2-1502
if that
transportable factory-built housing unit is considered to be personal property
under Section
59-2-1503
.
(20)
"Intangible property" means:
(a)
property that is capable of private ownership separate from tangible property,
including:
(i)
money;
(ii)
credits;
(iii)
bonds;
(iv)
stocks;
(v)
representative property;
(vi)
franchises;
(vii)
licenses;
(viii)
trade names;
(ix)
copyrights; and
(x)
patents;
(b)
a low-income housing tax credit;
(c)
goodwill; or
(d)
a clean or renewable energy tax credit or incentive, including:
(i)
a federal renewable energy production tax credit under Section 45, Internal
Revenue Code;
(ii)
a federal energy credit for qualified renewable electricity production facilities
under Section 48, Internal Revenue Code;
(iii)
a federal grant for a renewable energy property under American Recovery and
Reinvestment Act of 2009, Pub. L. No. 111-5, Section 1603; and
(iv)
a tax credit under Subsection
59-7-614(5)
.
(21)
"Livestock" means:
(a)
a domestic animal;
(b)
a fish;
(c)
a fur-bearing animal;
(d)
a honeybee; or
(e)
poultry.
(22)
"Low-income housing tax credit" means:
(a)
a federal low-income housing tax credit under Section 42, Internal Revenue Code; or
(b)
a low-income housing tax credit under Section
59-7-607
or Section
59-10-1010
.
(23)
"Metalliferous minerals" includes gold, silver, copper, lead, zinc, and uranium.
(24)
"Mine" means a natural deposit of either metalliferous or nonmetalliferous valuable
mineral.
(25)
"Mining" means the process of producing, extracting, leaching, evaporating, or
otherwise removing a mineral from a mine.
(26)
(a)
"Mobile flight equipment" means tangible personal property that is owned or
operated by an air charter service, air contract service, or airline and:
(i)
is capable of flight or is attached to an aircraft that is capable of flight; or
(ii)
is contained in an aircraft that is capable of flight if the tangible personal property
is intended to be used:
(A)
during multiple flights;
(B)
during a takeoff, flight, or landing; and
(C)
as a service provided by an air charter service, air contract service, or airline.
(b)
(i)
"Mobile flight equipment" does not include a spare part other than a spare
engine that is rotated at regular intervals with an engine that is attached to the
aircraft.
(ii)
In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act,
the commission may make rules defining the term "regular intervals."
(27)
"Nonmetalliferous minerals" includes
, but is not limited to,
oil, gas, coal, salts, sand,
rock, gravel, and all carboniferous materials.
(28)
"Part-year residential property" means property that is not residential property on
January 1 of a calendar year but becomes residential property after January 1 of the
calendar year.
(29)
"Personal property" includes:
(a)
every class of property as defined in Subsection
(30)
that is the subject of ownership
and is not real estate or an improvement;
(b)
any pipe laid in or affixed to land whether or not the ownership of the pipe is
separate from the ownership of the underlying land, even if the pipe meets the
definition of an improvement;
(c)
bridges and ferries;
(d)
livestock; and
(e)
outdoor advertising structures as defined in Section
72-7-502
.
(30)
(a)
"Property" means property that is subject to assessment and taxation according to
its value.
(b)
"Property" does not include intangible property as defined in this section.
(31)
(a)
"Public utility" means:
(i)
the operating property of a railroad, gas corporation, oil or gas transportation or
pipeline company, coal slurry pipeline company, electrical corporation, sewerage
corporation, or heat corporation where the company performs the service for, or
delivers the commodity to, the public generally or companies serving the public
generally, or in the case of a gas corporation or an electrical corporation, where
the gas or electricity is sold or furnished to any member or consumers within the
state for domestic, commercial, or industrial use; and
(ii)
the operating property of any entity or person defined under Section
54-2-1
except water corporations.
(b)
"Public utility" does not include the operating property of a telecommunications
service provider.
(32)
(a)
Subject to Subsection
(32)(b)
, "qualifying exempt primary residential rental
personal property" means household furnishings, furniture, and equipment that:
(i)
are used exclusively within a dwelling unit that is the primary residence of a
tenant;
(ii)
are owned by the owner of the dwelling unit that is the primary residence of a
tenant; and
(iii)
after applying the residential exemption described in Section
59-2-103
, are
exempt from taxation under this chapter in accordance with Subsection
59-2-1115(2)
.
(b)
In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the
commission may by rule define the term "dwelling unit" for purposes of this
Subsection
(32)
and Subsection
(35)
.
(33)
"Real estate" or "real property" includes:
(a)
the possession of, claim to, ownership of, or right to the possession of land;
(b)
all mines, minerals, and quarries in and under the land, all timber belonging to
individuals or corporations growing or being on the lands of this state or the United
States, and all rights and privileges appertaining to these; and
(c)
improvements.
(34)
(a)
"Relationship with an owner of the property's land surface rights" means a
relationship described in Subsection 267(b), Internal Revenue Code, except that the
term 25% shall be substituted for the term 50% in Subsection 267(b), Internal
Revenue Code.
(b)
For purposes of determining if a relationship described in Subsection 267(b), Internal
Revenue Code, exists, the ownership of stock shall be determined using the
ownership rules in Subsection 267(c), Internal Revenue Code.
(35)
(a)
"Residential property," for purposes of the reductions and adjustments under this
chapter, means any property used for residential purposes as a primary residence.
(b)
"Residential property" includes:
(i)
except as provided in Subsection (35)(b)(ii), includes
household furnishings,
furniture, and equipment if the household furnishings, furniture, and equipment
are:
(A)
used exclusively within a dwelling unit that is the primary residence of a
tenant; and
(B)
owned by the owner of the dwelling unit that is the primary residence of a
tenant; and
(ii)
if the county assessor determines that the property will be used for residential
purposes as a primary residence:
(A)
property under construction; or
(B)
unoccupied property.
(c)
"Residential property" does not include property used for transient residential use.
(d)
In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the
commission may by rule define the term "dwelling unit" for purposes of Subsection
(32)
and this Subsection
(35)
.
(36)
"Split estate mineral rights owner" means a person that:
(a)
has a legal right to extract a mineral from property;
(b)
does not hold more than a 25% interest in:
(i)
the land surface rights of the property where the wellhead is located; or
(ii)
an entity with an ownership interest in the land surface rights of the property
where the wellhead is located;
(c)
is not an entity in which the owner of the land surface rights of the property where
the wellhead is located holds more than a 25% interest; and
(d)
does not have a relationship with an owner of the land surface rights of the property
where the wellhead is located.
(37)
(a)
"State-assessed commercial vehicle" means:
(i)
any commercial vehicle, trailer, or semitrailer that operates interstate or intrastate
to transport passengers, freight, merchandise, or other property for hire; or
(ii)
any commercial vehicle, trailer, or semitrailer that operates interstate and
transports the vehicle owner's goods or property in furtherance of the owner's
commercial enterprise.
(b)
"State-assessed commercial vehicle" does not include vehicles used for hire that are
specified in Subsection
(10)(c)
as county-assessed commercial vehicles.
(38)
"Subdivided lot" means a lot, parcel, or other division of land, that is a division of a
base parcel.
(39)
"Tax area" means a geographic area created by the overlapping boundaries of one or
more taxing entities.
(40)
"Taxable value" means fair market value less any applicable reduction allowed for
residential property under Section
59-2-103
.
(41)
"Taxing entity" means any county, city, town, school district, special taxing district,
special district under Title 17B, Limited Purpose Local Government Entities - Special
Districts, or other political subdivision of the state with the authority to levy a tax on
property.
(42)
(a)
"Tax roll" means a permanent record of the taxes charged on property, as
extended on the assessment roll, and may be maintained on the same record or
records as the assessment roll or may be maintained on a separate record properly
indexed to the assessment roll.
(b)
"Tax roll" includes tax books, tax lists, and other similar materials.
(43)
"Telecommunications service provider" means the same as that term is defined in
Section
59-12-102
.
Section 27. Section
59-2-208
is amended to read:
59-2-208
Effective
05/06/26
. Duties of commission and county auditors relative
to mines.
The duties of the commission and county auditors relative to
the following shall be the
same as provided for the assessment of public utilities
:
(1)
the assessment of mines, mining claims, and mining property;
(2)
the statements and returns to be made; and
(3)
the equalization
thereof are the same as those provided for the assessment of public
utilities
of the assessments described in this section
.
Section 28. Section
59-2-919
is amended to read:
59-2-919
Effective
05/06/26
. Notice and public hearing requirements for
certain tax increases -- Exceptions -- Audit.
(1)
As used in this section:
(a)
"Additional ad valorem tax revenue" means ad valorem property tax revenue
generated by the portion of the tax rate that exceeds the taxing entity's certified tax
rate.
(b)
"Ad valorem tax revenue" means ad valorem property tax revenue not including
revenue from:
(i)
eligible new growth; or
(ii)
personal property that is:
(A)
assessed by a county assessor in accordance with Part
3, County Assessment
;
and
(B)
semiconductor manufacturing equipment.
(c)
"Base year" means a taxing entity's fiscal year that immediately precedes the fiscal
year in which the taxing entity first adopted a budget below last year's property tax
budgeted revenue.
(d)
"Base year budgeted revenue" means the property tax budgeted revenue, excluding
eligible new growth, for the base year.
(e)
"Calendar year taxing entity" means a taxing entity that operates under a fiscal year
that begins on January 1 and ends on December 31.
(f)
"County executive calendar year taxing entity" means a calendar year taxing entity
that operates under the county executive-council form of government described in
Section
17-62-203
.
(g)
"Current calendar year" means the calendar year immediately preceding the calendar
year for which a calendar year taxing entity seeks to levy a tax rate that exceeds the
calendar year taxing entity's certified tax rate.
(h)
"Eligible new growth" means the same as that term is defined in Section
59-2-924
.
(i)
"Fiscal year taxing entity" means a taxing entity that operates under a fiscal year that
begins on July 1 and ends on June 30.
(j)
"Meeting" means the same as that term is defined in Section
52-4-103
.
(k)
(j)
"Last year's property tax budgeted revenue" does not include:
(i)
revenue received by a taxing entity from a debt service levy voted on by the public;
(ii)
revenue generated by the
combined
minimum
basic
tax
rate as defined in
Section
53F-2-301
; or
(iii)
revenue generated by the charter school levy described in Section
53F-2-703
.
(k)
"Meeting" means the same as that term is defined in Section
52-4-103
.
(l)
"Truth-in-taxation exemption period" means a six-year period that begins with the
base year.
(2)
Except as provided in Subsection
(11)
, a taxing entity may not levy a tax rate that
exceeds the taxing entity's certified tax rate unless the taxing entity meets:
(a)
the requirements of this section that apply to the taxing entity; and
(b)
all other requirements as may be required by law.
(3)
(a)
Subject to Subsection
(3)(b)
and except as provided in Subsection
(5)
, a calendar
year taxing entity may levy a tax rate that exceeds the calendar year taxing entity's
certified tax rate if the calendar year taxing entity:
(i)
14 or more days before the date of the regular general election or municipal
general election held in the current calendar year, states at a public meeting:
(A)
that the calendar year taxing entity intends to levy a tax rate that exceeds the
calendar year taxing entity's certified tax rate;
(B)
the dollar amount of and purpose for additional ad valorem tax revenue that
would be generated by the proposed increase in the certified tax rate; and
(C)
the approximate percentage increase in ad valorem tax revenue for the taxing
entity based on the proposed increase described in Subsection
(3)(a)(i)(B)
;
(ii)
provides notice for the public meeting described in Subsection
(3)(a)(i)
in
accordance with Title
52, Chapter 4
, Open and Public Meetings Act, including
providing a separate item on the meeting agenda that notifies the public that the
calendar year taxing entity intends to make the statement described in Subsection
(3)(a)(i)
;
(iii)
meets the advertisement requirements of Subsections
(6)
and
(7)
before the
calendar year taxing entity conducts the public hearing required by Subsection
(3)(a)(v)
;
(iv)
provides notice by mail:
(A)
seven or more days before the regular general election or municipal general
election held in the current calendar year; and
(B)
as provided in Subsection
(3)(c)
; and
(v)
conducts a public hearing that is held:
(A)
in accordance with Subsections
(8)
and
(9)
; and
(B)
in conjunction with the public hearing required by Section
17-63-304
or
17B-1-610
.
(b)
(i)
For a county executive calendar year taxing entity, the statement described in
Subsection
(3)(a)(i)
shall be made by the:
(A)
county council;
(B)
county executive; or
(C)
both the county council and county executive.
(ii)
If the county council makes the statement described in Subsection
(3)(a)(i)
or the
county council states a dollar amount of additional ad valorem tax revenue that is
greater than the amount of additional ad valorem tax revenue previously stated by
the county executive in accordance with Subsection
(3)(a)(i)
, the county executive
calendar year taxing entity shall:
(A)
make the statement described in Subsection
(3)(a)(i)
14 or more days before
the county executive calendar year taxing entity conducts the public hearing
under Subsection
(3)(a)(v)
; and
(B)
provide the notice required by Subsection
(3)(a)(iv)
14 or more days before
the county executive calendar year taxing entity conducts the public hearing
required by Subsection
(3)(a)(v)
.
(c)
The notice described in Subsection
(3)(a)(iv)
:
(i)
shall be mailed to each owner of property:
(A)
within the calendar year taxing entity; and
(B)
listed on the assessment roll;
(ii)
shall be printed on a separate form that:
(A)
is developed by the commission;
(B)
states at the top of the form, in bold upper-case type no smaller than 18 point
"NOTICE OF PROPOSED TAX INCREASE"; and
(C)
may be mailed with the notice required by Section
59-2-1317
;
(iii)
shall contain for each property described in Subsection
(3)(c)(i)
:
(A)
the value of the property for the current calendar year;
(B)
the tax on the property for the current calendar year; and
(C)
subject to Subsection
(3)(d)
, for the calendar year for which the calendar year
taxing entity seeks to levy a tax rate that exceeds the calendar year taxing
entity's certified tax rate, the estimated tax on the property;
(iv)
shall contain the following statement:
"[Insert name of taxing entity] is proposing a tax increase for [insert applicable calendar
year]. This notice contains estimates of the tax on your property and the proposed tax increase
on your property as a result of this tax increase. These estimates are calculated on the basis of
[insert previous applicable calendar year] data. The actual tax on your property and proposed
tax increase on your property may vary from this estimate.";
(v)
shall state the dollar amount of additional ad valorem tax revenue that would be
generated each year by the proposed increase in the certified tax rate;
(vi)
shall include a brief statement of the primary purpose for the proposed tax
increase, including the taxing entity's intended use of additional ad valorem tax
revenue described in Subsection
(3)(c)(v)
;
(vii)
shall state the date, time, and place of the public hearing described in Subsection
(3)(a)(v)
;
(viii)
shall state the Internet address for the taxing entity's public website;
(ix)
may contain other information approved by the commission; and
(x)
if sent in calendar year 2024, 2025, or 2026, shall contain:
(A)
notice that the taxpayer may request electronic notice as described in
Subsection
17-71-302(1)(m)
; and
(B)
instructions describing how to elect to receive a notice as described in
Subsection
17-71-302(1)(m)
.
(d)
For purposes of Subsection
(3)(c)(iii)(C)
, a calendar year taxing entity shall calculate
the estimated tax on property on the basis of:
(i)
data for the current calendar year; and
(ii)
the amount of additional ad valorem tax revenue stated in accordance with this
section.
(4)
Except as provided in Subsection
(5)
, a fiscal year taxing entity may levy a tax rate that
exceeds the fiscal year taxing entity's certified tax rate if the fiscal year taxing entity:
(a)
provides notice by meeting the advertisement requirements of Subsections
(6)
and
(7)
before the fiscal year taxing entity conducts the public meeting at which the fiscal
year taxing entity's annual budget is adopted; and
(b)
conducts a public hearing in accordance with Subsections
(8)
and
(9)
before the
fiscal year taxing entity's annual budget is adopted.
(5)
(a)
A taxing entity is not required to meet the notice or public hearing requirements of
Subsection
(3)
or
(4)
if the taxing entity is expressly exempted by law from
complying with the requirements of this section.
(b)
A taxing entity is not required to meet the notice requirements of Subsection
(3)
or
(4)
if:
(i)
Section
53F-8-301
allows the taxing entity to levy a tax rate that exceeds that
certified tax rate without having to comply with the notice provisions of this
section; or
(ii)
the taxing entity:
(A)
budgeted less than $20,000 in ad valorem tax revenue for the previous fiscal
year; and
(B)
sets a budget during the current fiscal year of less than $20,000 of ad valorem
tax revenue.
(6)
(a)
Before holding the public hearing described in Subsection
(3)(a)(v)
or
(4)(b)
, a
taxing entity proposing a tax rate increase under this section shall publish an
advertisement regarding the proposed tax increase:
(i)
electronically in accordance with Section
45-1-101
; and
(ii)
as a class A notice under Section
63G-30-102
.
(b)
The advertisement described in Subsection
(6)(a)
shall:
(i)
be published for at least 14 days before the day on which the taxing entity
conducts the public hearing described in Subsection
(3)(a)(v)
or
(4)(b)
; and
(ii)
substantially be in the following form and content:
"NOTICE OF PROPOSED TAX INCREASE
(NAME OF TAXING ENTITY)
The (name of the taxing entity) is proposing to increase its property tax revenue.
The (name of the taxing entity) tax on a (insert the average value of a residence in
the taxing entity rounded to the nearest thousand dollars) residence would increase from
$______ to $________, which is $_______ per year.
The (name of the taxing entity) tax on a (insert the value of a business having the
same value as the average value of a residence in the taxing entity) business would increase
from $________ to $_______, which is $______ per year.
If the proposed budget is approved, (name of the taxing entity) would receive an
additional $______ in property tax revenue per year as a result of the tax increase.
If the proposed budget is approved, (name of the taxing entity) would increase its
property tax budgeted revenue by ___% above last year's property tax budgeted revenue
excluding eligible new growth.
The (name of the taxing entity) invites all concerned citizens to a public hearing for the
purpose of hearing comments regarding the proposed tax increase and to explain the reasons
for the proposed tax increase. You have the option to attend or participate in the public hearing
in person or online.
PUBLIC HEARING
Date/Time:
(date) (time)
Location:
(name of meeting place and address of meeting place)
Virtual Meeting Link:
(Internet address for remote participation and live streaming
options)
To obtain more information regarding the tax increase, citizens may contact the (name
of the taxing entity) at (phone number of taxing entity) or visit (Internet address for the taxing
entity's public website)."
(7)
The commission:
(a)
shall adopt rules in accordance with Title
63G, Chapter 3
, Utah Administrative
Rulemaking Act, governing the joint use of one advertisement described in
Subsection
(6)
by two or more taxing entities; and
(b)
subject to Section
45-1-101
, may authorize a taxing entity's use of a
commission-approved direct notice to each taxpayer if:
(i)
the direct notice is different and separate from the notice required under Section
59-2-919.1
; and
(ii)
the taxing entity petitions the commission for the use of a commission-approved
direct notice.
(8)
(a)
(i)
On or before June 1, a fiscal year taxing entity shall notify the commission
and the county auditor of the date, time, and place of the public hearing described
in Subsection
(4)(b)
.
(ii)
On or before October 1 of the current calendar year, a calendar year taxing entity
shall notify the commission and the county auditor of the date, time, and place of
the public hearing described in Subsection
(3)(a)(v)
.
(b)
(i)
A public hearing described in Subsection
(3)(a)(v)
or
(4)(b)
shall be:
(A)
open to the public;
(B)
held at a meeting of the taxing entity with no items on the agenda other than
discussion and action on the taxing entity's intent to levy a tax rate that exceeds
the taxing entity's certified tax rate, the taxing entity's budget, a special
district's or special service district's fee implementation or increase, or a
combination of these items; and
(C)
available for individuals to attend or participate either in person or remotely
through electronic means.
(ii)
The governing body of a taxing entity conducting a public hearing described in
Subsection
(3)(a)(v)
or
(4)(b)
shall:
(A)
state the dollar amount of additional ad valorem tax revenue that would be
generated each year by the proposed increase in the certified tax rate;
(B)
explain the reasons for the proposed tax increase, including the taxing entity's
intended use of additional ad valorem tax revenue described in Subsection
(8)(b)(ii)(A)
;
(C)
if the county auditor compiles the list required by Section
59-2-919.2
, present
the list at the public hearing and make the list available on the taxing entity's
public website; and
(D)
provide an interested party desiring to be heard an opportunity to present oral
testimony within reasonable time limits and without unreasonable restriction
on the number of individuals allowed to make public comment.
(c)
(i)
Except as provided in Subsection
(8)(c)(ii)
, a taxing entity may not schedule a
public hearing described in Subsection
(3)(a)(v)
or
(4)(b)
at the same time as the
public hearing of another overlapping taxing entity in the same county.
(ii)
The taxing entities in which the power to set tax levies is vested in the same
governing board or authority may consolidate the public hearings described in
Subsection
(3)(a)(v)
or
(4)(b)
into one public hearing.
(d)
The county auditor shall resolve any conflict in public hearing dates and times after
consultation with each affected taxing entity.
(e)
(i)
A taxing entity shall hold a public hearing described in Subsection
(3)(a)(v)
or
(4)(b)
beginning at or after 6 p.m.
(ii)
If a taxing entity holds a public meeting for the purpose of addressing general
business of the taxing entity on the same date as a public hearing described in
Subsection
(3)(a)(v)
or
(4)(b)
, the public meeting addressing general business
items shall conclude before the beginning of the public hearing described in
Subsection
(3)(a)(v)
or
(4)(b)
.
(f)
(i)
Except as provided in Subsection
(8)(f)(ii)
, a taxing entity may not hold the
public hearing described in Subsection
(3)(a)(v)
or
(4)(b)
on the same date as
another public hearing of the taxing entity.
(ii)
A taxing entity may hold the following hearings on the same date as a public
hearing described in Subsection
(3)(a)(v)
or
(4)(b)
:
(A)
a budget hearing;
(B)
if the taxing entity is a special district or a special service district, a fee
hearing described in Section
17B-1-643
;
(C)
if the taxing entity is a town, an enterprise fund hearing described in Section
10-5-107.5
; or
(D)
if the taxing entity is a city, an enterprise fund hearing described in Section
10-6-135.5
.
(9)
(a)
If a taxing entity does not make a final decision on budgeting additional ad
valorem tax revenue at a public hearing described in Subsection
(3)(a)(v)
or
(4)(b)
,
the taxing entity shall:
(i)
announce at that public hearing the scheduled time and place of the next public
meeting at which the taxing entity will consider budgeting the additional ad
valorem tax revenue; and
(ii)
if the taxing entity is a fiscal year taxing entity, hold the public meeting described
in Subsection
(9)(a)(i)
before September 1.
(b)
A calendar year taxing entity may not adopt a final budget that budgets an amount of
additional ad valorem tax revenue that exceeds the largest amount of additional ad
valorem tax revenue stated at a public meeting under Subsection
(3)(a)(i)
.
(c)
A public hearing on levying a tax rate that exceeds a fiscal year taxing entity's
certified tax rate may coincide with a public hearing on the fiscal year taxing entity's
proposed annual budget.
(10)
(a)
A county auditor may conduct an audit to verify a taxing entity's compliance
with Subsection
(8)
.
(b)
If the county auditor, after completing an audit, finds that a taxing entity has failed to
meet the requirements of Subsection
(8)
, the county auditor shall prepare and submit
a report of the auditor's findings to the commission.
(c)
The commission may not certify a tax rate that exceeds a taxing entity's certified tax
rate if, on or before September 15 of the year in which the taxing entity is required to
hold the public hearing described in Subsection
(3)(a)(v)
or
(4)(b)
, the commission
determines that the taxing entity has failed to meet the requirements of Subsection
(8)
.
(11)
For a fiscal year within a truth-in-taxation exemption period, a taxing entity may adopt
a budget that is equal to or less than the base year budgeted revenue without complying
with this section.
Section 29. Section
59-2-919.1
is amended to read:
59-2-919.1
Effective
05/06/26
Superseded
07/01/26
. Notice of property
valuation and tax changes.
(1)
In addition to the notice requirements of Section
59-2-919
, the county auditor, on or
before July 22 of each year, shall notify each owner of real estate who is listed on the
assessment roll.
(2)
The notice described in Subsection
(1)
shall:
(a)
except as provided in Subsection
(5)
, be sent to all owners of real property by mail
10 or more days before the day on which:
(i)
the county board of equalization meets; and
(ii)
the taxing entity holds a public hearing on the proposed increase in the certified
tax rate;
(b)
be on a form that is:
(i)
approved by the commission; and
(ii)
uniform in content in all counties in the state; and
(c)
contain for each property:
(i)
the assessor's determination of the value of the property;
(ii)
the taxable value of the property;
(iii)
for property assessed by the county assessor:
(A)
instructions on how the taxpayer may file an application with the county
board of equalization to appeal the valuation or equalization of the property
under Section
59-2-1004
, including instructions for filing an application
through electronic means; and
(B)
the deadline for the taxpayer to make an application to appeal the valuation or
equalization of the property under Section
59-2-1004
;
(iv)
for property assessed by the commission:
(A)
instructions on how the taxpayer may file an application with the commission
for a hearing on an objection to the valuation or equalization of the property
under Section
59-2-1007
;
(B)
the deadline for the taxpayer to apply to the commission for a hearing on an
objection to the valuation or equalization of the property under Section
59-2-1007
; and
(C)
a statement that the taxpayer may not appeal the valuation or equalization of
the property to the county board of equalization;
(v)
itemized tax information for all applicable taxing entities, including:
(A)
the dollar amount of the taxpayer's tax liability for the property in the prior
year; and
(B)
the dollar amount of the taxpayer's tax liability under the current rate;
(vi)
the following, stated separately:
(A)
the charter school levy described in Section
53F-2-703
;
(B)
the multicounty assessing and collecting levy described in Subsection
59-2-1602(2)
;
(C)
the county assessing and collecting levy described in Subsection
59-2-1602(4)
;
(D)
levies for debt service voted on by the public;
(E)
levies imposed for special purposes under Section
10-6-133.4
;
(F)
the combined basic rate as defined in Section
53F-2-301
; and
(G)
if applicable, the annual payment described in Subsection
63H-1-501(4)(a)
;
(vii)
the tax impact on the property;
(viii)
the date, time, and place of the required public hearing for each entity;
(ix)
property tax information pertaining to:
(A)
taxpayer relief; and
(B)
the residential exemption described in Section
59-2-103
;
(x)
information specifically authorized to be included on the notice under this chapter;
(xi)
the last property review date of the property as
described in Subsection
59-2-303.1(1)(c)
defined in Section
59-2-303.1
;
(xii)
instructions on how the taxpayer may obtain additional information regarding
the valuation of the property, including the characteristics and features of the
property, from:
(A)
a website maintained by the county; or
(B)
the statewide web portal developed and maintained by the Multicounty
Appraisal Trust under Subsection
59-2-1606
(5)(a)
for uniform access to
property characteristics and features; and
(xiii)
other information approved by the commission.
(3)
If a taxing entity that is subject to the notice and hearing requirements of Subsection
59-2-919(4)
proposes a tax increase, the notice described in Subsection
(1)
shall state, in
addition to the information required by Subsection
(2)
:
(a)
the dollar amount of the taxpayer's tax liability if the proposed increase is approved;
(b)
the difference between the dollar amount of the taxpayer's tax liability if the
proposed increase is approved and the dollar amount of the taxpayer's tax liability
under the current rate, placed in close proximity to the information described in
Subsection
(2)(c)(viii)
;
(c)
the percentage increase that the dollar amount of the taxpayer's tax liability under the
proposed tax rate represents as compared to the dollar amount of the taxpayer's tax
liability under the current tax rate; and
(d)
for each taxing entity proposing a tax increase, the dollar amount of additional ad
valorem tax revenue, as defined in Section
59-2-919
, that would be generated each
year if the proposed tax increase is approved.
(4)
In addition to any other tax relief information required under Subsection
(2)(c)(ix)(A)
, a
notice sent to a residential property shall:
(a)
state, "If you are 65 years old or older, disabled, or experiencing extreme hardship,
and this property is your primary residence, you may be eligible to defer payment of
this property tax."; and
(b)
include a telephone number, or a website address on which a telephone number is
prominently listed, that the property owner may call to obtain additional information
about applying for a deferral.
(5)
(a)
Subject to the other provisions of this Subsection
(5)
, a county auditor may
provide, at the county auditor's discretion, the notice required by this section to a
taxpayer by electronic means if a taxpayer makes an election, according to
procedures determined by the county auditor, to receive the notice by electronic
means.
(b)
(i)
If a county auditor sends a notice required by this section by electronic means,
the county auditor shall attempt to verify whether a taxpayer receives the notice.
(ii)
If the county auditor cannot verify receipt of the notice sent by electronic means
14 days or more before the county board of equalization meets and the taxing
entity holds a public hearing on a proposed increase in the certified tax rate, the
county auditor shall send the notice required by this section by mail as provided in
Subsection
(2)
.
(c)
A taxpayer may revoke an election to receive the notice required by this section by
electronic means if the taxpayer provides written notice to the county auditor on or
before April 30.
(d)
An election or a revocation of an election under this Subsection
(5)
:
(i)
does not relieve a taxpayer of the duty to pay a tax due under this chapter on or
before the due date for paying the tax; or
(ii)
does not alter the requirement that a taxpayer appealing the valuation or the
equalization of the taxpayer's real property submit the application for appeal
within the time period provided in Subsection
59-2-1004(3)
.
(e)
A county auditor shall provide the notice required by this section as provided in
Subsection
(2)
, until a taxpayer makes a new election in accordance with this
Subsection
(5)
, if:
(i)
the taxpayer revokes an election in accordance with Subsection
(5)(c)
to receive
the notice required by this section by electronic means; or
(ii)
the county auditor finds that the taxpayer's electronic contact information is
invalid.
(f)
A person is considered to be a taxpayer for purposes of this Subsection
(5)
regardless
of whether the property that is the subject of the notice required by this section is
exempt from taxation.
Section 30. Section
59-2-919.1
is amended to read:
59-2-919.1
Effective
07/01/26
. Notice of property valuation and tax changes.
(1)
In addition to the notice requirements of Section
59-2-919
, the county auditor, on or
before July 22 of each year, shall notify each owner of real estate who is listed on the
assessment roll.
(2)
The notice described in Subsection
(1)
shall:
(a)
except as provided in Subsection
(5)
, be sent to all owners of real property by mail
10 or more days before the day on which:
(i)
the county board of equalization meets; and
(ii)
the taxing entity holds a public hearing on the proposed increase in the certified
tax rate;
(b)
be on a form that is:
(i)
approved by the commission; and
(ii)
uniform in content in all counties in the state; and
(c)
contain for each property:
(i)
the assessor's determination of the value of the property;
(ii)
the taxable value of the property;
(iii)
for property assessed by the county assessor:
(A)
instructions on how the taxpayer may file an application with the county
board of equalization to appeal the valuation or equalization of the property
under Section
59-2-1004
, including instructions for filing an application
through electronic means; and
(B)
the deadline for the taxpayer to make an application to appeal the valuation or
equalization of the property under Section
59-2-1004
;
(iv)
for property assessed by the commission:
(A)
instructions on how the taxpayer may file an application with the commission
for a hearing on an objection to the valuation or equalization of the property
under Section
59-2-1007
;
(B)
the deadline for the taxpayer to apply to the commission for a hearing on an
objection to the valuation or equalization of the property under Section
59-2-1007
; and
(C)
a statement that the taxpayer may not appeal the valuation or equalization of
the property to the county board of equalization;
(v)
itemized tax information for all applicable taxing entities, including:
(A)
the dollar amount of the taxpayer's tax liability for the property in the prior
year; and
(B)
the dollar amount of the taxpayer's tax liability under the current rate;
(vi)
the following, stated separately:
(A)
the charter school levy described in Section
53F-2-703
;
(B)
the multicounty assessing and collecting levy described in Subsection
59-2-1602(2)
;
(C)
the county assessing and collecting levy described in Subsection
59-2-1602(4)
;
(D)
levies for debt service voted on by the public;
(E)
levies imposed for special purposes under Section
10-6-133.4
;
(F)
the minimum basic tax rate as defined in Section
53F-2-301
; and
(G)
if applicable, the annual payment described in Subsection
63H-1-501(4)(a)
;
(vii)
the tax impact on the property;
(viii)
the date, time, and place of the required public hearing for each entity;
(ix)
property tax information pertaining to:
(A)
taxpayer relief; and
(B)
the residential exemption described in Section
59-2-103
;
(x)
information specifically authorized to be included on the notice under this chapter;
(xi)
the last property review date of the property as
described in Subsection
59-2-303.1(1)(c)
defined in Section
59-2-303.1
;
(xii)
instructions on how the taxpayer may obtain additional information regarding
the valuation of the property, including the characteristics and features of the
property, from:
(A)
a website maintained by the county; or
(B)
the statewide web portal developed and maintained by the Multicounty
Appraisal Trust under Subsection
59-2-1606
(5)(a)
for uniform access to
property characteristics and features; and
(xiii)
other information approved by the commission.
(3)
If a taxing entity that is subject to the notice and hearing requirements of Subsection
59-2-919(4)
proposes a tax increase, the notice described in Subsection
(1)
shall state, in
addition to the information required by Subsection
(2)
:
(a)
the dollar amount of the taxpayer's tax liability if the proposed increase is approved;
(b)
the difference between the dollar amount of the taxpayer's tax liability if the
proposed increase is approved and the dollar amount of the taxpayer's tax liability
under the current rate, placed in close proximity to the information described in
Subsection
(2)(c)(viii)
;
(c)
the percentage increase that the dollar amount of the taxpayer's tax liability under the
proposed tax rate represents as compared to the dollar amount of the taxpayer's tax
liability under the current tax rate; and
(d)
for each taxing entity proposing a tax increase, the dollar amount of additional ad
valorem tax revenue, as defined in Section
59-2-919
, that would be generated each
year if the proposed tax increase is approved.
(4)
In addition to any other tax relief information required under Subsection
(2)(c)(ix)(A)
, a
notice sent to a residential property shall:
(a)
state, "If you are 65 years old or older, disabled, or experiencing extreme hardship,
and this property is your primary residence, you may be eligible to defer payment of
this property tax."; and
(b)
include a telephone number, or a website address on which a telephone number is
prominently listed, that the property owner may call to obtain additional information
about applying for a deferral.
(5)
(a)
Subject to the other provisions of this Subsection
(5)
, a county auditor may
provide, at the county auditor's discretion, the notice required by this section to a
taxpayer by electronic means if a taxpayer makes an election, according to
procedures determined by the county auditor, to receive the notice by electronic
means.
(b)
(i)
If a county auditor sends a notice required by this section by electronic means,
the county auditor shall attempt to verify whether a taxpayer receives the notice.
(ii)
If the county auditor cannot verify receipt of the notice sent by electronic means
14 days or more before the county board of equalization meets and the taxing
entity holds a public hearing on a proposed increase in the certified tax rate, the
county auditor shall send the notice required by this section by mail as provided in
Subsection
(2)
.
(c)
A taxpayer may revoke an election to receive the notice required by this section by
electronic means if the taxpayer provides written notice to the county auditor on or
before April 30.
(d)
An election or a revocation of an election under this Subsection
(5)
:
(i)
does not relieve a taxpayer of the duty to pay a tax due under this chapter on or
before the due date for paying the tax; or
(ii)
does not alter the requirement that a taxpayer appealing the valuation or the
equalization of the taxpayer's real property submit the application for appeal
within the time period provided in Subsection
59-2-1004(3)
.
(e)
A county auditor shall provide the notice required by this section as provided in
Subsection
(2)
, until a taxpayer makes a new election in accordance with this
Subsection
(5)
, if:
(i)
the taxpayer revokes an election in accordance with Subsection
(5)(c)
to receive
the notice required by this section by electronic means; or
(ii)
the county auditor finds that the taxpayer's electronic contact information is
invalid.
(f)
A person is considered to be a taxpayer for purposes of this Subsection
(5)
regardless
of whether the property that is the subject of the notice required by this section is
exempt from taxation.
Section 31. Section
59-2-924
is amended to read:
59-2-924
Effective
05/06/26
. Definitions -- Report of valuation of property to
county auditor and commission -- Transmittal by auditor to governing bodies --
Calculation of certified tax rate -- Rulemaking authority -- Adoption of tentative budget
-- Notice provided by the commission.
(1)
As used in this section:
(a)
(i)
"Ad valorem property tax revenue" means revenue collected in accordance with
this chapter.
(ii)
"Ad valorem property tax revenue" does not include:
(A)
interest;
(B)
penalties;
(C)
collections from redemptions; or
(D)
revenue received by a taxing entity from personal property that is
semiconductor manufacturing equipment assessed by a county assessor in
accordance with Part 3, County Assessment.
(b)
"Adjusted tax increment" means the same as that term is defined in Section
17C-1-102
.
(c)
(i)
"Aggregate taxable value of all property taxed" means:
(A)
the aggregate taxable value of all real property a county assessor assesses in
accordance with Part 3, County Assessment, for the current year;
(B)
the aggregate taxable value of all real and personal property the commission
assesses in accordance with Part 2, Assessment of Property, for the current
year; and
(C)
the aggregate year end taxable value of all personal property a county assessor
assesses in accordance with Part 3, County Assessment, contained on the prior
year's tax rolls of the taxing entity.
(ii)
"Aggregate taxable value of all property taxed" does not include the aggregate
year end taxable value of personal property that is:
(A)
semiconductor manufacturing equipment assessed by a county assessor in
accordance with Part 3, County Assessment; and
(B)
contained on the prior year's tax rolls of the taxing entity.
(d)
"Base taxable value" means:
(i)
for an authority created under Section
11-58-201
, the same as that term is defined
in Section
11-58-102
;
(ii)
for the Point of the Mountain State Land Authority created in Section
11-59-201
,
the same as that term is defined in Section
11-59-207
11-59-208
;
(iii)
for the Utah Fairpark Area Investment and Restoration District created in Section
11-70-201
, the same as that term is defined in Section
11-70-101
;
(iv)
for an agency created under Section
17C-1-201.5
, the same as that term is
defined in Section
17C-1-102
;
(v)
for an authority created under Section
63H-1-201
, the same as that term is defined
in Section
63H-1-102
;
(vi)
for a host local government, the same as that term is defined in Section
63N-2-502
;
(vii)
for a housing and transit reinvestment zone or convention center reinvestment
zone created under Title 63N, Chapter 3, Part 6, Housing and Transit
Reinvestment Zone Act, the same as that term is defined in Section
63N-3-602
;
(viii)
for a home ownership promotion zone created under Title 10, Chapter 21, Part
5, Home Ownership Promotion Zone for Municipalities, or Title 17, Chapter 80,
Part 5, Home Ownership Promotion Zone, a property's taxable value as shown
upon the assessment roll last equalized during the base year, as that term is
defined in Section
10-21-101
or Section
17-80-101
;
(ix)
for a first home investment zone created under Title 63N, Chapter 3, Part 16,
First Home Investment Zone Act, a property's taxable value as shown upon the
assessment roll last equalized during the base year, as that term is defined in
Section
63N-3-1601
;
(x)
for a major sporting event venue zone created under Title 63N, Chapter 3, Part
17, Major Sporting Event Venue Zone Act, a property's taxable value as shown
upon the assessment roll last equalized during the property tax base year, as that
term is defined in Section
63N-3-1701
; or
(xi)
for an electrical energy development zone
created
designated
under Section
79-6-1104
, the value of the property within an electrical energy development
zone, as shown on the assessment roll last equalized before the
creation
designation
of the electrical development zone
, as that term is defined in Section
79-6-1104
.
(e)
"Centrally assessed benchmark value" means an amount equal to the average year
end taxable value of real and personal property the commission assesses in
accordance with Part 2, Assessment of Property, for the previous three calendar
years, adjusted for taxable value attributable to:
(i)
an annexation to a taxing entity;
(ii)
an incorrect allocation of taxable value of real or personal property the
commission assesses in accordance with Part 2, Assessment of Property; or
(iii)
a change in value as a result of a change in the method of apportioning the value
prescribed by the Legislature, a court, or the commission in an administrative rule
or administrative order.
(f)
"Centrally assessed industry" means the following industry classes the commission
assesses in accordance with Part 2, Assessment of Property:
(i)
air carrier;
(ii)
coal;
(iii)
coal load out property;
(iv)
electric generation;
(v)
electric rural;
(vi)
electric utility;
(vii)
gas utility;
(viii)
ground access property;
(ix)
land only property;
(x)
liquid pipeline;
(xi)
metalliferous mining;
(xii)
nonmetalliferous mining;
(xiii)
oil and gas gathering;
(xiv)
oil and gas production;
(xv)
oil and gas water disposal;
(xvi)
railroad;
(xvii)
sand and gravel; and
(xviii)
uranium.
(g)
(i)
"Centrally assessed new growth" means the greater of:
(A)
for each centrally assessed industry, zero; or
(B)
the amount calculated by subtracting the centrally assessed benchmark value
for each centrally assessed industry, adjusted for prior year end incremental
value, from the taxable value of real and personal property the commission
assesses in accordance with Part 2, Assessment of Property, for each centrally
assessed industry for the current year, adjusted for current year incremental
value.
(ii)
"Centrally assessed new growth" does not include a change in value for a
centrally assessed industry as a result of a change in the method of apportioning
the value prescribed by the Legislature, a court, or the commission in an
administrative rule or administrative order.
(h)
"Certified tax rate" means a tax rate that will provide the same ad valorem property
tax revenue for a taxing entity as was budgeted by that taxing entity for the prior year.
(i)
"Community reinvestment agency" means the same as that term is defined in Section
17C-1-102
.
(j)
"Eligible new growth" means the greater of:
(i)
zero; or
(ii)
the sum of:
(A)
locally assessed new growth;
(B)
centrally assessed new growth; and
(C)
project area new growth or hotel property new growth.
(k)
"Host local government" means the same as that term is defined in Section
63N-2-502
.
(l)
"Hotel property" means the same as that term is defined in Section
63N-2-502
.
(m)
"Hotel property new growth" means an amount equal to the incremental value that is
no longer provided to a host local government as incremental property tax revenue.
(n)
"Incremental property tax revenue" means the same as that term is defined in Section
63N-2-502
.
(o)
"Incremental value" means:
(i)
for an authority created under Section
11-58-201
, the amount calculated by
multiplying:
(A)
the difference between the taxable value and the base taxable value of the
property that is located within a project area and on which property tax
differential is collected; and
(B)
the number that represents the percentage of the property tax differential that
is paid to the authority;
(ii)
for the Point of the Mountain State Land Authority created in Section
11-59-201
,
an amount calculated by multiplying:
(A)
the difference between the current assessed value of the property and the base
taxable value; and
(B)
the number that represents the percentage of the property tax augmentation, as
defined in Section
11-59-207
11-59-208
, that is paid to the Point of the
Mountain State Land Authority;
(iii)
for the Utah Fairpark Area Investment and Restoration District created in Section
11-70-201
, the amount calculated by multiplying:
(A)
the difference between the taxable value for the current year and the base
taxable value of the property that is located within a project area; and
(B)
the number that represents the percentage of enhanced property tax revenue,
as defined in Section
11-70-101
;
(iv)
for an agency created under Section
17C-1-201.5
, the amount calculated by
multiplying:
(A)
the difference between the taxable value and the base taxable value of the
property located within a project area and on which tax increment is collected;
and
(B)
the number that represents the adjusted tax increment from that project area
that is paid to the agency;
(v)
for an authority created under Section
63H-1-201
, the amount calculated by
multiplying:
(A)
the difference between the taxable value and the base taxable value of the
property located within a project area and on which property tax allocation is
collected; and
(B)
the number that represents the percentage of the property tax allocation from
that project area that is paid to the authority;
(vi)
for a housing and transit reinvestment zone or convention center reinvestment
zone created in accordance with Title 63N, Chapter 3, Part 6, Housing and Transit
Reinvestment Zone Act, an amount calculated by multiplying:
(A)
the difference between the taxable value and the base taxable value of the
property that is located within a housing and transit reinvestment zone or
convention center reinvestment zone and on which tax increment is collected;
and
(B)
the number that represents the percentage of the tax increment that is paid to
the housing and transit reinvestment zone or convention center reinvestment
zone;
(vii)
for a host local government, an amount calculated by multiplying:
(A)
the difference between the taxable value and the base taxable value of the
hotel property on which incremental property tax revenue is collected; and
(B)
the number that represents the percentage of the incremental property tax
revenue from that hotel property that is paid to the host local government;
(viii)
for a home ownership promotion zone created under Title 10, Chapter 21, Part
5, Home Ownership Promotion Zone for Municipalities, or Title 17, Chapter 80,
Part 5, Home Ownership Promotion Zone, an amount calculated by multiplying:
(A)
the difference between the taxable value and the base taxable value of the
property that is located within a home ownership promotion zone and on which
tax increment is collected; and
(B)
the number that represents the percentage of the tax increment that is paid to
the home ownership promotion zone;
(ix)
for a first home investment zone created in accordance with Title 63N, Chapter
3, Part 16, First Home Investment Zone Act, an amount calculated by multiplying:
(A)
the difference between the taxable value and the base taxable value of the
property that is located within a first home investment zone and on which tax
increment is collected; and
(B)
the number that represents the percentage of the tax increment that is paid to
the first home investment zone;
(x)
for a major sporting event venue zone created pursuant to Title 63N, Chapter 3,
Part 17, Major Sporting Event Venue Zone Act, an amount calculated by
multiplying:
(A)
the difference between the taxable value and the base taxable value of the
property located within a qualified development zone for a major sporting
event venue zone and upon which property tax increment is collected; and
(B)
the number that represents the percentage of tax increment that is paid to the
major sporting event venue zone, as approved by a major sporting event venue
zone committee described in Section
63N-1a-1706
; or
(xi)
for an electrical energy development zone
created
designated
under Section
79-6-1104
, the amount calculated by multiplying:
(A)
the difference between the taxable value and the base taxable value of the
property that is located within the electrical energy developmental zone; and
(B)
the number that represents the percentage of the tax increment that is paid to a
community reinvestment agency and the Electrical Energy Development
Investment Fund created in Section
79-6-1105
.
(p)
(i)
"Locally assessed new growth" means the greater of:
(A)
zero; or
(B)
the amount calculated by subtracting the year end taxable value of real
property the county assessor assesses in accordance with Part 3, County
Assessment, for the previous year, adjusted for prior year end incremental
value from the taxable value of real property the county assessor assesses in
accordance with Part 3, County Assessment, for the current year, adjusted for
current year incremental value.
(ii)
"Locally assessed new growth" does not include a change in:
(A)
value as a result of factoring in accordance with Section
59-2-704
, reappraisal,
or another adjustment;
(B)
assessed value based on whether a property is allowed a residential exemption
for a primary residence under Section
59-2-103
;
(C)
assessed value based on whether a property is assessed under Part 5, Farmland
Assessment Act; or
(D)
assessed value based on whether a property is assessed under Part 17, Urban
Farming Assessment Act.
(q)
"Project area" means:
(i)
for an authority created under Section
11-58-201
, the same as that term is defined
in Section
11-58-102
;
(ii)
for the Utah Fairpark Area Investment and Restoration District created in Section
11-70-201
, the same as that term is defined in Section
11-70-101
;
(iii)
for an agency created under Section
17C-1-201.5
, the same as that term is
defined in Section
17C-1-102
;
(iv)
for an authority created under Section
63H-1-201
, the same as that term is
defined in Section
63H-1-102
;
(v)
for a housing and transit reinvestment zone
or convention center reinvestment
zone
created under Title 63N, Chapter 3, Part 6, Housing and Transit
Reinvestment Zone Act, the
same as that term is
housing and transit reinvestment
zone, as
defined in Section
63N-3-602
;
(vi)
for a convention center reinvestment zone created under Title 63N, Chapter 3,
Part 6, Housing and Transit Reinvestment Zone Act, the convention center
reinvestment zone, as defined in Section
63N-3-602
;
(vi)
(vii)
for a home ownership promotion zone created under Title 10, Chapter 21,
Part 5, Home Ownership Promotion Zone for Municipalities, or Title 17, Chapter
80, Part 5, Home Ownership Promotion Zone, the
same as that term is
home
ownership promotion zone, as
defined in Section
10-21-101
or Section
17-80-101
;
(vii)
(viii)
for a first home investment zone created under Title 63N, Chapter 3, Part
16, First Home Investment Zone Act, the same as that term is defined in Section
63N-3-1601
; or
(viii)
(ix)
for a major sporting event venue zone established under Title 63N,
Chapter 3, Part 17, Major Sporting Event Venue Zone Act, the qualified
development zone, as defined in Section
63N-3-1701
.
(r)
"Project area new growth" means:
(i)
for an authority created under Section
11-58-201
, an amount equal to the
incremental value that is no longer provided to an authority as property tax
differential;
(ii)
for the Point of the Mountain State Land Authority created in Section
11-59-201
,
an amount equal to the incremental value that is no longer provided to the Point of
the Mountain State Land Authority as property tax augmentation, as defined in
Section
11-59-207
11-59-208
;
(iii)
for the Utah Fairpark Area Investment and Restoration District created in Section
11-70-201
, an amount equal to the incremental value that is no longer provided to
the Utah Fairpark Area Investment and Restoration District;
(iv)
for an agency created under Section
17C-1-201.5
, an amount equal to the
incremental value that is no longer provided to an agency as tax increment;
(v)
for an authority created under Section
63H-1-201
, an amount equal to the
incremental value that is no longer provided to an authority as property tax
allocation;
(vi)
for a housing and transit reinvestment zone or convention center reinvestment
zone created under Title 63N, Chapter 3, Part 6, Housing and Transit
Reinvestment Zone Act, an amount equal to the incremental value that is no
longer provided to a housing and transit reinvestment zone or convention center
reinvestment zone as tax increment;
(vii)
for a home ownership promotion zone created under Title 10, Chapter 21, Part 5,
Home Ownership Promotion Zone for Municipalities, or Title 17, Chapter 80, Part
5, Home Ownership Promotion Zone, an amount equal to the incremental value
that is no longer provided to a home ownership promotion zone as tax increment;
(viii)
for a first home investment zone created under Title 63N, Chapter 3, Part 16,
First Home Investment Zone Act, an amount equal to the incremental value that is
no longer provided to a first home investment zone as tax increment; or
(ix)
for a major sporting event venue zone created under Title 63N, Chapter 3, Part
17, Major Sporting Event Venue Zone Act, an amount equal to the incremental
value that is no longer provided to the creating entity of a major sporting event
venue zone as property tax increment.
(s)
"Project area incremental revenue" means the same as that term is defined in Section
17C-1-1001
.
(t)
"Property tax allocation" means the same as that term is defined in Section
63H-1-102
.
(u)
"Property tax differential" means the same as that term is defined in Sections
11-58-102
and
79-6-1104
.
(v)
"Tax increment" means:
(i)
for a project created under Section
17C-1-201.5
, the same as that term is defined
in Section
17C-1-102
;
(ii)
for a housing and transit reinvestment zone or convention center reinvestment
zone created under Title 63N, Chapter 3, Part 6, Housing and Transit
Reinvestment Zone Act, the same as the term "property tax increment" is defined
in Section
63N-3-602
;
(iii)
for a home ownership promotion zone created under Title 10, Chapter 21, Part 5,
Home Ownership Promotion Zone for Municipalities, or Title 17, Chapter 80, Part
5, Home Ownership Promotion Zone, the same as that term is defined in Section
10-21-101
or Section
17-80-101
;
(iv)
for a first home investment zone created under Title 63N, Chapter 3, Part 16,
First Home Investment Zone Act, the same as that term is defined in Section
63N-3-1601
; or
(v)
for a major sporting event venue zone created under Title 63N, Chapter 3, Part
17, Major Sporting Event Venue Zone Act, property tax increment, as that term is
defined in Section
63N-3-1701
.
(2)
Before June 1 of each year, each county assessor shall deliver to the county auditor and
the commission the following statements:
(a)
a statement containing the aggregate valuation of all taxable real property a county
assessor assesses in accordance with Part 3, County Assessment, for each taxing
entity; and
(b)
a statement containing the taxable value of all personal property a county assessor
assesses in accordance with Part 3, County Assessment, from the prior year end
values.
(3)
The county auditor shall, on or before June 8, transmit to the governing body of each
taxing entity:
(a)
the statements described in Subsections
(2)(a)
and
(b)
;
(b)
an estimate of the revenue from personal property;
(c)
the certified tax rate; and
(d)
all forms necessary to submit a tax levy request.
(4)
(a)
Except as otherwise provided in this section, the certified tax rate shall be
calculated by dividing the ad valorem property tax revenue that a taxing entity
budgeted for the prior year by the amount calculated under Subsection
(4)(b)
.
(b)
For purposes of Subsection
(4)(a)
, the legislative body of a taxing entity shall
calculate an amount as follows:
(i)
calculate for the taxing entity the difference between:
(A)
the aggregate taxable value of all property taxed; and
(B)
any adjustments for current year incremental value;
(ii)
after making the calculation required by Subsection
(4)(b)(i)
, calculate an amount
determined by increasing or decreasing the amount calculated under Subsection
(4)(b)(i)
by the average of the percentage net change in the value of taxable
property for the equalization period for the three calendar years immediately
preceding the current calendar year;
(iii)
after making the calculation required by Subsection
(4)(b)(ii)
, calculate the
product of:
(A)
the amount calculated under Subsection
(4)(b)(ii)
; and
(B)
the percentage of property taxes collected for the five calendar years
immediately preceding the current calendar year; and
(iv)
after making the calculation required by Subsection
(4)(b)(iii)
, calculate an
amount determined by:
(A)
multiplying the percentage of property taxes collected for the five calendar
years immediately preceding the current calendar year by eligible new growth;
and
(B)
subtracting the amount calculated under Subsection
(4)(b)(iv)(A)
from the
amount calculated under Subsection
(4)(b)(iii)
.
(5)
A certified tax rate for a taxing entity described in this Subsection
(5)
shall be calculated
as follows:
(a)
except as provided in Subsection
(5)(b)
or
(c)
, for a new taxing entity, the certified
tax rate is zero;
(b)
for a municipality incorporated on or after July 1, 1996, the certified tax rate is:
(i)
in a county of the first, second, or third class, the levy imposed for municipal-type
services under Title 17, Chapter 78, Part 5, Provision of Municipal-Type Services
to Unincorporated Areas; and
(ii)
in a county of the fourth, fifth, or sixth class, the levy imposed for general county
purposes and such other levies imposed solely for the municipal-type services
identified in Section
17-78-501
and Subsection
17-63-101(23)
;
(c)
for a community reinvestment agency that received all or a portion of a taxing
entity's project area incremental revenue in the prior year under Title 17C, Chapter 1,
Part 10, Agency Taxing Authority, the certified tax rate is calculated as described in
Subsection
(4)
except that the commission shall treat the total revenue transferred to
the community reinvestment agency as ad valorem property tax revenue that the
taxing entity budgeted for the prior year; and
(d)
for debt service voted on by the public, the certified tax rate is the actual levy
imposed by that section, except that a certified tax rate for the following levies shall
be calculated in accordance with Section
59-2-913
and this section:
(i)
a school levy provided for under Section
53F-8-301
,
53F-8-302
, or
53F-8-303
; and
(ii)
a levy to pay for the costs of state legislative mandates or judicial or
administrative orders under Section
59-2-1602
.
(6)
(a)
A taxing entity may impose a judgment levy under Section
59-2-1328
or
59-2-1330
at a rate that is sufficient to generate only the revenue required to satisfy
one or more eligible judgments.
(b)
The ad valorem property tax revenue generated by a judgment levy described in
Subsection
(6)(a)
may not be considered in establishing a taxing entity's aggregate
certified tax rate.
(7)
(a)
For the purpose of calculating the certified tax rate, the county auditor shall use:
(i)
the taxable value of real property:
(A)
the county assessor assesses in accordance with Part 3, County Assessment;
and
(B)
contained on the assessment roll;
(ii)
the year end taxable value of personal property:
(A)
a county assessor assesses in accordance with Part 3, County Assessment; and
(B)
contained on the prior year's assessment roll; and
(iii)
the taxable value of real and personal property the commission assesses in
accordance with Part 2, Assessment of Property.
(b)
For purposes of Subsection
(7)(a)
, taxable value does not include eligible new
growth.
(8)
(a)
On or before June 30 of each year, a taxing entity shall adopt a tentative budget.
(b)
If a taxing entity intends to exceed the certified tax rate, the taxing entity shall notify
the county auditor of:
(i)
the taxing entity's intent to exceed the certified tax rate; and
(ii)
the amount by which the taxing entity proposes to exceed the certified tax rate.
(c)
The county auditor shall notify property owners of any intent to levy a tax rate that
exceeds the certified tax rate in accordance with Sections
59-2-919
and
59-2-919.1
.
(9)
(a)
Subject to Subsection
(9)(d)
, the commission shall provide notice, through
electronic means on or before July 31, to a taxing entity and the Revenue and
Taxation Interim Committee if:
(i)
the amount calculated under Subsection
(9)(b)
is 10% or more of the year end
taxable value of the real and personal property the commission assesses in
accordance with Part 2, Assessment of Property, for the previous year, adjusted
for prior year end incremental value; and
(ii)
the amount calculated under Subsection
(9)(c)
is 50% or more of the total year
end taxable value of the real and personal property of a taxpayer the commission
assesses in accordance with Part 2, Assessment of Property, for the previous year.
(b)
For purposes of Subsection
(9)(a)(i)
, the commission shall calculate an amount by
subtracting the taxable value of real and personal property the commission assesses
in accordance with Part 2, Assessment of Property, for the current year, adjusted for
current year incremental value, from the year end taxable value of the real and
personal property the commission assesses in accordance with Part 2, Assessment of
Property, for the previous year, adjusted for prior year end incremental value.
(c)
For purposes of Subsection
(9)(a)(ii)
, the commission shall calculate an amount by
subtracting the total taxable value of real and personal property of a taxpayer the
commission assesses in accordance with Part 2, Assessment of Property, for the
current year, from the total year end taxable value of the real and personal property of
a taxpayer the commission assesses in accordance with Part 2, Assessment of
Property, for the previous year.
(d)
The notification under Subsection
(9)(a)
shall include a list of taxpayers that meet the
requirement under Subsection
(9)(a)(ii)
.
Section 32. Section
59-2-926
is amended to read:
59-2-926
Effective
05/06/26
Superseded
07/01/26
. Proposed tax increase by
state -- Notice -- Contents -- Dates.
If the state authorizes a tax rate that exceeds the combined basic rate described in
Section
53F-2-301
, or authorizes a levy pursuant to Section
59-2-1602
that exceeds the
certified revenue levy
as defined in Section
59-2-102
, the state shall publish a notice no
later than 10 days after the last day of the annual legislative general session that meets the
following requirements:
(1)
(a)
The Office of the Legislative Fiscal Analyst shall advertise that the state
authorized a levy that generates revenue in excess of the previous year's ad valorem
tax revenue, plus eligible new growth as defined in Section
59-2-924
, but exclusive
of revenue from collections from redemptions, interest, and penalties:
(i)
in a newspaper of general circulation in the state; and
(ii)
as required in Section
45-1-101
.
(b)
Except an advertisement published on a website, the advertisement described in
Subsection
(1)(a)
:
(i)
shall be no less than 1/4 page in size and the type used shall be no smaller than 18
point, and surrounded by a 1/4-inch border;
(ii)
may not be placed in that portion of the newspaper where legal notices and
classified advertisements appear; and
(iii)
shall be run once.
(2)
The form and content of the notice shall be substantially as follows:
"NOTICE OF TAX INCREASE
The state has budgeted an increase in its property tax revenue from $__________ to
$__________ or ____%. The increase in property tax revenues will come from the following
sources (include all of the following provisions):
(a)
$__________ of the increase will come from (provide an explanation of the cause of
adjustment or increased revenues, such as reappraisals or factoring orders);
(b)
$__________ of the increase will come from natural increases in the value of the tax
base due to (explain cause of eligible new growth, such as new building activity,
annexation, etc.); and
(c)
a home valued at $100,000 in the state of Utah which based on last year's (levy for
the basic state-supported school program, applicable tax rate for the Property Tax
Valuation Fund, or both) paid $____________ in property taxes would pay the
following:
(i)
$__________ if the state of Utah did not budget an increase in property tax
revenue exclusive of eligible new growth; and
(ii)
$__________ under the increased property tax revenues exclusive of eligible new
growth budgeted by the state of Utah."
Section 33. Section
59-2-926
is amended to read:
59-2-926
Effective
07/01/26
. Proposed tax increase by state -- Notice --
Contents -- Dates.
If the state authorizes a tax rate that exceeds the minimum basic tax rate described in
Section
53F-2-301
, or authorizes a levy pursuant to Section
59-2-1602
that exceeds the
certified revenue levy as defined in Section
59-2-102
, the state shall publish a notice no later
than 10 days after the last day of the annual legislative general session that meets the following
requirements:
(1)
(a)
The Office of the Legislative Fiscal Analyst shall advertise that the state
authorized a levy that generates revenue in excess of the previous year's ad valorem
tax revenue, plus eligible new growth
as defined in Section
59-2-924
, but exclusive
of revenue from collections from redemptions, interest, and penalties:
(i)
in a newspaper of general circulation in the state; and
(ii)
as required in Section
45-1-101
.
(b)
Except an advertisement published on a website, the advertisement described in
Subsection
(1)(a)
:
(i)
shall be no less than 1/4 page in size and the type used shall be no smaller than 18
point, and surrounded by a 1/4-inch border;
(ii)
may not be placed in that portion of the newspaper where legal notices and
classified advertisements appear; and
(iii)
shall be run once.
(2)
The form and content of the notice shall be substantially as follows:
"NOTICE OF TAX INCREASE
The state has budgeted an increase in its property tax revenue from $__________ to
$__________ or ____%. The increase in property tax revenues will come from the following
sources (include all of the following provisions):
(a)
$__________ of the increase will come from (provide an explanation of the cause of
adjustment or increased revenues, such as reappraisals or factoring orders);
(b)
$__________ of the increase will come from natural increases in the value of the tax
base due to (explain cause of eligible new growth, such as new building activity,
annexation, etc.); and
(c)
a home valued at $100,000 in the state of Utah which based on last year's (levy for
the basic state-supported school program, applicable tax rate for the Property Tax
Valuation Fund, or both) paid $____________ in property taxes would pay the
following:
(i)
$__________ if the state of Utah did not budget an increase in property tax
revenue exclusive of eligible new growth; and
(ii)
$__________ under the increased property tax revenues exclusive of eligible new
growth budgeted by the state of Utah."
Section 34. Section
59-10-1028
is amended to read:
59-10-1028
Effective
05/06/26
. Nonrefundable tax credit for capital gain
transactions on the exchange of one form of legal tender for another form of legal tender.
(1)
As used in this section:
(a)
"Capital gain transaction" means a transaction that results in a:
(i)
short-term capital gain; or
(ii)
long-term capital gain.
(b)
"Long-term capital gain"
is as
means the same as that term is
defined in Section
1222, Internal Revenue Code.
(c)
"Long-term capital loss"
is as
means the same as that term is
defined in Section
1222, Internal Revenue Code.
(d)
"Net capital gain" means the amount by which the sum of long-term capital gains
and short-term capital gains on a claimant's, estate's, or trust's transactions from
exchanges made for a taxable year of one form of legal tender for another form of
legal tender exceeds the sum of long-term capital losses and short-term capital losses
on those transactions for that taxable year.
(e)
"Short-term capital loss" is as defined in Section 1222, Internal Revenue Code.
(f)
(e)
"Short-term capital gain"
is as
means the same as that term is
defined in Section
1222, Internal Revenue Code.
(f)
"Short-term capital loss" means the same as that term is defined in Section 1222,
Internal Revenue Code.
(2)
Except as provided in Section
59-10-1002.2
, for taxable years beginning on or after
January 1, 2012, a claimant, estate, or trust may claim a nonrefundable tax credit equal
to the product of:
(a)
to the extent a net capital gain is included in taxable income, the amount of the
claimant's, estate's, or trust's net capital gain on capital gain transactions from
exchanges made on or after January 1, 2012, for a taxable year, of one form of legal
tender for another form of legal tender; and
(b)
the percentage listed in Subsection
59-10-104(2)
.
(3)
A claimant, estate, or trust may not carry forward or carry back a tax credit under this
section.
(4)
In accordance with
Title 63G, Chapter 3, Utah Administrative Rulemaking Act
, the
commission may make rules to implement this section.
Section 35. Section
59-10-1106
is amended to read:
59-10-1106
Effective
05/06/26
. Refundable clean energy systems tax credits --
Definitions -- Certification -- Rulemaking authority.
(1)
As used in this section:
(a)
"Active solar system" means the same as that term is defined in Section
59-10-1014
.
(b)
"Adequate energy storage" means the same as that term is defined in Section
59-7-614
.
(c)
"Biomass system" means the same as that term is defined in Section
59-10-1014
.
(d)
"Commercial energy system" means the same as that term is defined in Section
59-7-614
.
(e)
"Commercial enterprise" means the same as that term is defined in Section
59-7-614
.
(f)
"Commercial unit" means the same as that term is defined in Section
59-7-614
.
(g)
"Direct use geothermal system" means the same as that term is defined in Section
59-10-1014
.
(h)
"Dispatchable" means the same as that term is defined in Section
79-6-102
.
(i)
"Geothermal electricity" means the same as that term is defined in Section
59-10-1014
.
(j)
"Geothermal energy" means the same as that term is defined in Section
59-10-1014
.
(k)
"Geothermal heat pump system" means the same as that term is defined in Section
59-10-1014
.
(l)
"Hydroenergy system" means the same as that term is defined in Section
59-10-1014
.
(m)
"Hydrogen production system" means the same as that term is defined in Section
59-7-614
.
(n)
"Interconnection queue" means the same as that term is defined in Section
59-7-614
.
(o)
"Office" means the Office of Energy Development created in Section
79-6-401
.
(p)
"Passive solar system" means the same as that term is defined in Section
59-10-1014
.
(q)
"Peak daily generation" means the same as that term is defined in Section
59-7-614
.
(r)
"Principal recovery portion" means the same as that term is defined in Section
59-10-1014
.
(s)
"Reliable" means the same as that term is defined in Section
79-6-102
.
(t)
"Wind system" means the same as that term is defined in Section
59-10-1014
.
(2)
A claimant, estate, or trust may claim an energy system tax credit as provided in this
section against a tax due under this chapter for an energy system that is completed and
placed in service before January 1, 2028.
(3)
(a)
Subject to the other provisions of this Subsection
(3)
, a claimant, estate, or trust
may claim a refundable tax credit under this Subsection
(3)
with respect to a
commercial energy system if:
(i)
the commercial energy system does not use:
(A)
wind, geothermal electricity, solar, or biomass equipment capable of
producing a total of 660 or more kilowatts of electricity; or
(B)
solar equipment capable of producing 2,000 or more kilowatts of electricity;
(ii)
the claimant, estate, or trust purchases or participates in the financing of the
commercial energy system;
(iii)
(A)
the commercial energy system supplies all or part of the energy required
by commercial units owned or used by the claimant, estate, or trust; or
(B)
the claimant, estate, or trust sells all or part of the energy produced by the
commercial energy system as a commercial enterprise;
(iv)
the claimant, estate, or trust has not claimed and will not claim a tax credit under
Subsection
(6)
for hydrogen production using electricity for which the claimant,
estate, or trust claims a tax credit under this Subsection
(3)
; and
(v)
the claimant, estate, or trust obtains a written certification from the office in
accordance with Subsection
(7)
.
(b)
(i)
Subject to Subsections
(3)(b)(ii)
through
(iv)
, the tax credit is equal to 10% of
the reasonable costs of the commercial energy system.
(ii)
A tax credit under this Subsection
(3)
may include installation costs.
(iii)
A claimant, estate, or trust is eligible to claim a tax credit under this Subsection
(3)
for the taxable year in which the commercial energy system is completed and
placed in service.
(iv)
The total amount of tax credit a claimant, estate, or trust may claim under this
Subsection
(3)
may not exceed $50,000 per commercial unit.
(c)
(i)
Subject to Subsections
(3)(c)(ii)
and
(iii)
, a claimant, estate, or trust that is a
lessee of a commercial energy system installed on a commercial unit may claim a
tax credit under this Subsection
(3)
if the claimant, estate, or trust confirms that
the lessor irrevocably elects not to claim the tax credit.
(ii)
A claimant, estate, or trust described in Subsection
(3)(c)(i)
may claim as a tax
credit under this Subsection
(3)
only the principal recovery portion of the lease
payments.
(iii)
A claimant, estate, or trust described in Subsection
(3)(c)(i)
may claim a tax
credit under this Subsection
(3)
for a period that does not exceed seven taxable
years after the day on which the lease begins, as stated in the lease agreement.
(4)
(a)
Subject to the other provisions of this Subsection
(4)
, a claimant, estate, or trust
may claim a refundable tax credit under this Subsection
(4)
with respect to a
commercial energy system if:
(i)
the commercial energy system uses wind, geothermal electricity, or biomass
equipment capable of producing a total of 660 or more kilowatts of electricity;
(ii)
(A)
the commercial energy system supplies all or part of the energy required by
commercial units owned or used by the claimant, estate, or trust; or
(B)
the claimant, estate, or trust sells all or part of the energy produced by the
commercial energy system as a commercial enterprise;
(iii)
for a commercial energy system using wind, the system includes adequate energy
storage;
(iv)
the claimant, estate, or trust has not claimed and will not claim a tax credit under
Subsection
(6)
for hydrogen production using electricity for which the claimant,
estate, or trust claims a tax credit under this Subsection
(4)
; and
(v)
the claimant, estate, or trust obtains a written certification from the office in
accordance with Subsection
(7)
.
(b)
(i)
Subject to Subsection
(4)(b)(ii)
, a tax credit under this Subsection
(4)
is equal
to the product of:
(A)
0.35 cents; and
(B)
the kilowatt hours of electricity produced and used or sold during the taxable
year.
(ii)
A claimant, estate, or trust is eligible to claim a tax credit under this Subsection
(4)
for production occurring during a period of 48 months beginning with the
month in which the commercial energy system is placed in commercial service.
(c)
For purposes of calculating the tax credit under this Subsection
(4)
, electricity that is
stored and later sold may only be counted at the time the electricity is sold from
storage.
(d)
A claimant, estate, or trust that is a lessee of a commercial energy system installed on
a commercial unit may claim a tax credit under this Subsection
(4)
if the claimant,
estate, or trust confirms that the lessor irrevocably elects not to claim the tax credit.
(e)
Notwithstanding Subsection
(4)(a)(iii)
, a commercial energy system is exempt from
the energy storage requirement if the system had a position in an interconnection
queue or a signed agreement with a transmission provider before January 1, 2025.
(5)
(a)
Subject to the other provisions of this Subsection
(5)
, a claimant, estate, or trust
may claim a refundable tax credit as provided in this Subsection
(5)
if:
(i)
the claimant, estate, or trust owns a commercial energy system that:
(A)
uses solar equipment capable of producing a total of 660 or more kilowatts of
electricity; and
(B)
includes adequate energy storage;
(ii)
(A)
the commercial energy system supplies all or part of the energy required by
commercial units owned or used by the claimant, estate, or trust; or
(B)
the claimant, estate, or trust sells all or part of the energy produced by the
commercial energy system as a commercial enterprise;
(iii)
the claimant, estate, or trust does not claim a tax credit under Subsection
(3)
;
(iv)
the claimant, estate, or trust has not claimed and will not claim a tax credit under
Subsection
(6)
for hydrogen production using electricity for which a taxpayer
claims a tax credit under this Subsection
(5)
; and
(v)
the claimant, estate, or trust obtains a written certification from the office in
accordance with Subsection
(7)
.
(b)
(i)
Subject to Subsection
(5)(b)(ii)
, a tax credit under this Subsection
(5)
is equal
to the product of:
(A)
0.35 cents; and
(B)
the kilowatt hours of electricity produced and used or sold during the taxable
year.
(ii)
A claimant, estate, or trust is eligible to claim a tax credit under this Subsection
(5)
for production occurring during a period of 48 months beginning with the
month in which the commercial energy system is placed in commercial service.
(c)
For purposes of calculating the tax credit under this Subsection
(5)
, electricity that is
stored and later sold may only be counted at the time the electricity is sold from
storage.
(d)
A claimant, estate, or trust that is a lessee of a commercial energy system installed on
a commercial unit may claim a tax credit under this Subsection
(5)
if the claimant,
estate, or trust confirms that the lessor irrevocably elects not to claim the tax credit.
(e)
Notwithstanding Subsection
(5)(a)(i)(B)
, a commercial energy system is exempt
from the energy storage requirement if the system had a position in an
interconnection queue or a signed agreement with a transmission provider before
January 1, 2025.
(6)
(a)
A claimant, estate, or trust may claim a refundable tax credit as provided in this
Subsection
(6)
if:
(i)
the claimant, estate, or trust owns a hydrogen production system;
(ii)
the hydrogen production system is completed and placed in service on or after
January 1, 2022;
(iii)
the claimant, estate, or trust sells as a commercial enterprise, or supplies for the
claimant's, estate's, or trust's own use in commercial units, the hydrogen produced
from the hydrogen production system;
(iv)
the claimant, estate, or trust has not claimed and will not claim a tax credit under
Subsection
(3)
,
(4)
, or
(5)
for electricity used to meet the requirements of this
Subsection
(6)
; and
(v)
the claimant, estate, or trust obtains a written certification from the office in
accordance with Subsection
(7)
.
(b)
(i)
Subject to Subsections
(6)(b)(ii)
and
(iii
), a tax credit under this Subsection
(6)
is equal to the product of:
(A)
$0.12; and
(B)
the number of kilograms of hydrogen produced during the taxable year.
(ii)
A claimant, estate, or trust may not receive a tax credit under this Subsection
(6)
for more than 5,600 metric tons of hydrogen per taxable year.
(iii)
A claimant, estate, or trust is eligible to claim a tax credit under this Subsection
(6)
for production occurring during a period of 48 months beginning with the
month in which the hydrogen production system is placed in commercial service.
(7)
(a)
Before a claimant, estate, or trust may claim a tax credit under this section, the
claimant, estate, or trust shall obtain a written certification from the office.
(b)
The office shall issue a claimant, estate, or trust a written certification if the office
determines that:
(i)
the claimant, estate, or trust meets the requirements of this section to receive a tax
credit; and
(ii)
the commercial energy system or the hydrogen production system with respect to
which the claimant, estate, or trust seeks to claim a tax credit:
(A)
has been completely installed;
(B)
is a viable system for saving or producing energy from clean resources; and
(C)
is safe, reliable, efficient, and technically feasible to ensure that the
commercial energy system or the hydrogen production system uses the state's
clean and nonrenewable resources in an appropriate and economic manner.
(c)
In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the
office may make rules:
(i)
for determining whether a commercial energy system or a hydrogen production
system meets the requirements of Subsection
(7)(b)(ii)
; and
(ii)
for purposes of a tax credit under Subsection
(3)
, establishing the reasonable costs
of a commercial energy system, as an amount per unit of energy production.
(d)
A claimant, estate, or trust that obtains a written certification from the office shall
retain the certification for the same time period a person is required to keep books
and records under Section
59-1-1406
.
(e)
The office shall submit to the commission an electronic list that includes:
(i)
the name and identifying information of each claimant, estate, or trust to which the
office issues a written certification; and
(ii)
for each claimant, estate, or trust:
(A)
the amount of the tax credit listed on the written certification; and
(B)
the date the commercial energy system or the hydrogen production system
was installed.
(8)
In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the
commission may make rules to address the certification of a tax credit under this section.
(9)
A tax credit under this section is in addition to any tax credits provided under the laws
or rules and regulations of the United States.
(10)
A purchaser of one or more solar units that claims a tax credit under Section
59-10-1024
for the purchase of the one or more solar units may not claim a tax credit
under this section for that purchase.
(11)
A claimant, estate, or trust may not claim or carry forward a tax credit described in
this section in a taxable year during which the claimant, estate, or trust claims or carries
forward a tax credit under Section
59-10-1029
.
Section 36. Section
59-12-2401
is amended to read:
59-12-2401
Effective
05/06/26
. Definitions.
As used in this part:
(1)
"Emergency services" means:
(a)
emergency medical services as defined in Section
53-2d-101
;
(b)
fire protection services; or
(c)
a combination of emergency medical services, as defined in Section
53-2d-101
, and
fire protection services.
(2)
"Emergency services tax" means the sales and use tax authorized under Section
59-12-2402
.
(3)
"Governing body" means:
(a)
for a county, city, or town, the legislative body of the county, city, or town; or
(b)
for a special service district:
(i)
the legislative body of the county, city, or town that established the special service
district, if no administrative control board has been created under Section
17D-1-301
; or
(ii)
the administrative control board of the special service district, if an administrative
control board has been created under Section
17D-1-301
.
(4)
"Qualifying political subdivision" means:
(a)
a specified county;
(b)
a special service district established under
Title 17D, Chapter 1, Special Service
District Act
, to provide emergency services within a specified county; or
(c)
a city or town that:
(i)
is located:
(A)
within a specified county; and
(B)
outside the boundaries of a special service district described in Subsection
(4)(b)
; and
(ii)
provides, or contracts with a special service district described in Subsection
(4)(b)
to receive, emergency services within the city or town.
(5)
"Specified county" means a county of the second or third class, as
defined
classified
in
Section
17-50-501
17-60-104
, that contains:
(a)
a national park and two or more state parks within or partially within the county's
boundaries; and
(b)
a municipality with a population of 95,000 or more.
Section 37. Section
59-14-601
is amended to read:
59-14-601
Effective
05/06/26
. Definitions.
As used in this part:
(1)
"Brand family" means:
(a)
all styles of cigarettes sold under the same trademark and differentiated from one
another by means of additional modifiers or descriptors, including: "menthol,"
"lights," "kings," and "100s"; and
(b)
any brand name, alone or in conjunction with any other word, trademark, logo,
symbol, motto, selling message, recognizable pattern of colors, or any other indicia
of product identification identical or similar to, or identifiable with, a previously
known brand of cigarettes.
(2)
"Cigarette"
has the same meaning as in Subsection
59-22-202(4)
means the same as
defined in Section
59-22-202
.
(3)
"Commission" means the State Tax Commission as defined in Section
59-1-101
.
(4)
(3)
"Distributor" means a person, wherever residing or located, who purchases
nontax-paid cigarettes and stores, sells, or otherwise disposes of the cigarettes.
(5)
(4)
"Master Settlement Agreement"
has the same meaning as in Subsection
59-22-202(5)
means the same as defined in Section
59-22-202
.
(6)
(5)
"Nonparticipating manufacturer" means any tobacco product manufacturer that is
not a participating manufacturer.
(7)
(6)
"Participating manufacturer" has the meaning given that term in Section II(jj) of the
Master Settlement Agreement and all amendments thereto.
(8)
(7)
"Stamping agent" means a person that is authorized to affix tax stamps to packages
or other containers of cigarettes under Section
59-14-205
or any person that is required
to pay the tobacco tax imposed
pursuant to
under
Section
59-14-302
.
(9)
(8)
"Qualified Escrow Fund"
has the same meaning as defined in Subsection
59-22-202(6)
means the same as defined in Section
59-22-202
.
(10)
(9)
(a)
Except as provided in Subsection
(10)(b)
(9)(b)
, "tobacco product
manufacturer"
has the same meaning as defined in Subsection
59-22-202(9)
means
the same as defined in Section
59-22-202
.
(b)
"Tobacco product manufacturer" does not include a cigarette rolling machine
operator as defined in Section
59-14-102
.
(11)
(10)
"Units sold"
has the same meaning as defined in Subsection
59-22-202(10)
means the same as defined in Section
59-22-202
.
Section 38. Section
59-32-101
is amended to read:
59-32-101
Effective
05/06/26
. Definitions.
As used in this chapter:
(1)
"Barrel" means an amount equal to 42 gallons of oil at atmospheric pressure and at a
temperature of 60 degrees Fahrenheit.
(2)
"Condensate" means hydrocarbons, regardless of gravity, that occur naturally in the
gaseous phase in the reservoir and are separated from the natural gas as liquids through
the process of condensation either in the reservoir, in the wellbore, or at the surface in
field separators.
(3)
"Crude oil" means hydrocarbons, regardless of gravity, that occur naturally in the liquid
phase in the reservoir and are produced at the wellhead in liquid form.
(4)
"Development well" means the same at that term is defined in Section
59-5-101
.
(5)
(a)
"Gas" means:
(i)
natural gas;
(ii)
natural gas liquids; or
(iii)
any mixture of natural gas and natural gas liquids.
(b)
"Gas" does not include any gaseous or liquid substance processed from coal, oil
shale, tar sands, or any other hydrocarbon substance that occurs naturally in solid
form.
(6)
"MCF" means an amount equal to 1,000 cubic feet of gas at a pressure of 14.73 pounds
per square inch and at a temperature of 60 degrees Fahrenheit.
(7)
"Natural gas" means hydrocarbons, other than oil and natural gas liquids, that occur
naturally in the gaseous phase in the reservoir and are produced and recovered at the
wellhead in gaseous form.
(8)
"Natural gas liquids" means hydrocarbons, regardless of gravity, that are separated from
natural gas as liquids in gas processing plants through the process of condensation,
absorption, adsorption, or other methods.
(9)
(a)
"Oil" means:
(i)
crude oil;
(ii)
condensate; or
(iii)
any mixture of crude oil and condensate.
(b)
"Oil" does not include any gaseous or liquid substance processed from coal, oil
shale, tar sands, or any other hydrocarbon substance that occurs naturally in solid
form.
(10)
(a)
"Oil or gas mitigation fee" means any fee or tax, whether one-time or ongoing,
that is imposed by a county on oil or gas producers for purposes of mitigating the
direct impacts of oil or gas production on county roads.
(b)
"Oil or gas mitigation fee" includes:
(i)
a transportation service fee or other fee established under
Title 17,
Chapter 27a,
County Land Use, Development, and Management Act, meeting the requirements
of Subsection
(10)(a)
; and
(ii)
an impact fee established under Title 11, Chapter 36a, Impact Fees Act, meeting
the requirements of Subsection
(10)(a)
.
(c)
"Oil or gas mitigation fee" does not include the tax imposed by this chapter.
(11)
"Produced" means extracted at the wellhead.
(12)
"Producer" means the operator of the well from which oil or gas is produced.
(13)
"Qualifying road" means a paved public road that is:
(a)
a class B road as described in Section
72-3-103
; or
(b)
a class C road as described in Section
72-3-104
.
(14)
"Qualifying special service district" means a special service district under Title 17D,
Chapter 1, Special Service District Act, that provides construction, repair, maintenance,
or improvements for public roads.
(15)
"Recipient county" means a county that receives revenue collected from the tax
imposed by this chapter.
(16)
"Stripper well" means the same as that term is defined in Section
59-5-101
.
(17)
"Wildcat well" means the same as that term is defined in Section
59-5-101
.
Section 39. Section
61-2f-202
is amended to read:
61-2f-202
Effective
05/06/26
. Exempt persons and transactions.
(1)
(a)
Except as provided in Subsection
(1)(b)
, a license under this chapter is not
required for:
(i)
a person who as owner or lessor performs an act described in Subsection
61-2f-102(29)
with reference to real estate owned or leased by that person;
(ii)
a regular salaried employee of the owner or lessor of real estate who, with
reference to nonresidential real estate owned or leased by the employer, performs
an act described in Subsection
61-2f-102(29)(b)(ii)
or
(iii)
;
(iii)
a regular salaried employee of the owner of real estate who performs property
management services with reference to real estate owned by the employer, except
that the employee may only manage real estate for one employer;
(iv)
an individual who performs property management services for the apartments at
which that individual resides in exchange for free or reduced rent on that
individual's apartment;
(v)
a regular salaried employee of a common interest association who manages real
estate subject to the declaration
of
covenants, conditions, and restrictions that
established the common interest association;
(vi)
a regular salaried employee of a licensed property management company or real
estate brokerage who performs support services, as prescribed by rule, for the
property management company or real estate brokerage; or
(vii)
in the event a principal broker dies, is incapacitated, or is unable to perform the
duties of a principal broker, an individual qualified and designated as the
commission determines by rule made in accordance with
Title 63G, Chapter 3,
Utah Administrative Rulemaking Act
, with the concurrence of the division, as an
acting principal broker:
(A)
in relation to each transaction pending on the day on which the principal
broker dies, becomes incapacitated, or becomes unable to perform the duties of
a principal broker, including the distribution of compensation for each
transaction; and
(B)
until the day on which each transaction described in Subsection
(1)(a)(vii)(A)
is completed.
(b)
Subsection
(1)(a)
does not exempt from licensing:
(i)
an employee engaged in the sale of real estate regulated under:
(A)
Title 57, Chapter 11, Utah Uniform Land Sales Practices Act
; or
(B)
Title 57, Chapter 19, Timeshare and Camp Resort Act
;
(ii)
an employee engaged in the sale of cooperative interests regulated under
Title 57,
Chapter 23, Real Estate Cooperative Marketing Act
; or
(iii)
an individual whose interest as an owner or lessor is obtained by that individual
or transferred to that individual for the purpose of evading the application of this
chapter, and not for another legitimate business reason.
(2)
A license under this chapter is not required for:
(a)
an isolated transaction or service by an individual holding an unsolicited, duly
executed power of attorney from a property owner;
(b)
subject to Subsection
61-2f-401(5)
, services rendered by an attorney admitted to
practice law in this state in performing the attorney's duties as an attorney;
(c)
a receiver, trustee in bankruptcy, administrator, executor, or an individual acting
under order of a court;
(d)
a trustee or employee of a trustee under a deed of trust or a will;
(e)
a public utility, officer of a public utility, or regular salaried employee of a public
utility, unless performance of an act described in Subsection
61-2f-102(29)
is in
connection with the sale, purchase, lease, or other disposition of real estate or
investment in real estate unrelated to the principal business activity of that public
utility;
(f)
a regular salaried employee or authorized agent working under the oversight of the
Department of Transportation when performing an act on behalf of the Department of
Transportation in connection with one or more of the following:
(i)
the acquisition of real estate pursuant to Section
72-5-103
;
(ii)
the disposal of real estate pursuant to Section
72-5-111
;
(iii)
services that constitute property management; or
(iv)
the leasing of real estate; and
(g)
a regular salaried employee of a county, city, or town when performing an act on
behalf of the county, city, or town:
(i)
in accordance with:
(A)
if a regular salaried employee of a city or town:
(I)
Title 10, Utah Municipal Code
; or
(II)
Title 11, Cities, Counties, and Local Taxing Units
; and
(B)
if a regular salaried employee of a county:
(I)
Title 11, Cities, Counties, and Local Taxing Units
; and
(II)
Title 17, Counties
; and
(ii)
in connection with one or more of the following:
(A)
the acquisition of real estate, including by eminent domain;
(B)
the disposal of real estate;
(C)
services that constitute property management; or
(D)
the leasing of real estate.
(3)
A license under this chapter is not required for an individual registered to act as a
broker-dealer, agent, or investment adviser under the Utah and federal securities laws in
the sale or the offer for sale of real estate if:
(a)
(i)
the real estate is a necessary element of a "security" as that term is defined by
the Securities Act of 1933 and the Securities Exchange Act of 1934; and
(ii)
the security is registered for sale in accordance with:
(A)
the Securities Act of 1933; or
(B)
Title 61, Chapter 1, Utah Uniform Securities Act
; or
(b)
(i)
it is a transaction in a security for which a Form D, described in 17 C.F.R. Sec.
239.500, has been filed with the Securities and Exchange Commission pursuant to
Regulation D, Rule 506, 17 C.F.R. Sec. 230.506; and
(ii)
the selling agent and the purchaser are not residents of this state.
(4)
Except as otherwise provided by statute or rule, the following individuals may engage in
the practice of an occupation or profession regulated by this chapter, subject to the stated
circumstances and limitations, without being licensed under this chapter:
(a)
an individual licensed under the laws of this state, other than under this chapter, to
practice or engage in an occupation or profession, while engaged in the lawful,
professional, and competent practice of that occupation or profession;
(b)
an individual serving in the armed forces of the United States, the United States
Public Health Service, the United States Department of Veterans Affairs, or any other
federal agency while engaged in activities regulated under this title as a part of
employment with that federal agency if the individual holds a valid license to practice
the regulated occupation or profession issued by any other state or jurisdiction
recognized by the department; and
(c)
the spouse of an individual serving in the armed forces of the United States or the
spouse of a DOD civilian while the individual or DOD civilian is stationed within
this state, if:
(i)
the spouse holds a valid license to practice the regulated occupation or profession
issued by any other state or jurisdiction recognized by the department; and
(ii)
the license is current and the spouse is in good standing in the state or jurisdiction
of licensure.
(5)
As used in this section, "owner" does not include:
(a)
a person who holds an option to purchase real property;
(b)
a mortgagee;
(c)
a beneficiary under a deed of trust;
(d)
a trustee under a deed of trust; or
(e)
a person who owns or holds a claim that encumbers any real property or an
improvement to the real property.
(6)
The commission, with the concurrence of the division, may provide, by rule made in
accordance with
Title 63G, Chapter 3, Utah Administrative Rulemaking Act
, the
circumstances under which a person or transaction qualifies for an exemption that is
described in this section.
Section 40. Section
61-2f-202.5
is amended to read:
61-2f-202.5
Effective
05/06/26
. Exempt individuals and transactions involving
property management.
A license under this chapter is not required for:
(1)
an individual who, as an owner or lessor, performs an act described in Subsection
61-2f-102(20)
61-2f-102(30)
in connection to real estate owned or leased by that
individual;
(2)
an individual who is part of a property owner's immediate family, if the individual
performs an act described in Subsection
61-2f-102(20)
61-2f-102(30)
in connection to
real estate owned by the property owner;
(3)
an unlicensed or remote assistant of a property manager;
(4)
an individual who exclusively performs the following tasks:
(a)
maintenance and repairs on real property; or
(b)
bookkeeping and accounting; or
(5)
a regional manager or a corporate official of a rental agency who does not engage in an
act described in Subsection
61-2f-102(20)
61-2f-102(30)
.
Section 41. Section
63A-17-307
is amended to read:
63A-17-307
Effective
05/06/26
. State pay plans -- Applicability of section --
Exemptions -- Duties of director.
(1)
(a)
This section, and the rules made by the division under this section, apply to each
career and noncareer employee not specifically exempted under Subsection
(2)
.
(b)
If not exempted under Subsection
(2)
, an employee is considered to be in classified
service.
(2)
The following employees are exempt from this section:
(a)
members of the Legislature and legislative employees;
(b)
members of the judiciary and judicial employees;
(c)
elected members of the executive branch and employees designated as schedule AC
as provided under Subsection
63A-17-301(1)(c)
;
(d)
employees of the State Board of Education;
(e)
officers, faculty, and other employees of state institutions of higher education;
(f)
employees in a position that is specified by statute to be exempt from this Subsection
(2)
;
(g)
employees in the Office of the Attorney General;
(h)
department heads and other persons appointed by the governor under statute;
(i)
schedule AS employees as provided under Subsection
63A-17-301(1)(m)
;
(j)
department deputy directors, division directors, and other employees designated as
schedule AD as provided under Subsection
63A-17-301(1)(d)
;
(k)
employees that determine and execute policy designated as schedule AR as provided
under Subsection
63A-17-301(1)(l)
;
(l)
teaching staff, educational interpreters, and educators designated as schedule AH as
provided under Subsection
63A-17-301(1)(g)
;
(m)
temporary employees described in Subsection
63A-17-301(1)(r)
;
(n)
patients and inmates designated as schedule AU as provided under Subsection
63A-17-301(1)(o)
who are employed by state institutions; and
(o)
members of state and local boards and councils and other employees designated as
schedule AQ as provided under Subsection
63A-17-301(1)(k)
.
(3)
(a)
The director shall prepare, maintain, and revise a position classification plan for
each employee position not exempted under Subsection
(2)
to provide equal pay for
equal work.
(b)
Classification of positions shall be based upon similarity of duties performed and
responsibilities assumed, so that the same job requirements and the same salary
range, subject to Section
63A-17-112
, may be applied equitably to each position in
the same class.
(c)
The director shall allocate or reallocate the position of each employee in classified
service to one of the classes in the classification plan.
(d)
(i)
The division shall conduct periodic studies and interviews to provide that the
classification plan remains reasonably current and reflects the duties and
responsibilities assigned to and performed by employees.
(ii)
The director shall determine the need for studies and interviews after considering
factors such as changes in duties and responsibilities of positions or agency
reorganizations.
(e)
In accordance with Subsections
(3)(a)
and
(b)
, and in consultation with the
Department of Health and Human Services and the Department of Corrections, the
director may create a classification plan for employee positions responsible for
providing comprehensive health care and clinical interventions to inmates in a
correctional facility, as those terms are defined in Section
26B-4-901
26B-4-1001
,
that accounts for the specific challenges of providing health care in a correctional
facility.
(4)
(a)
With the approval of the executive director and the governor, the director shall
develop and adopt pay plans for each position in classified service.
(b)
The director shall design each pay plan to achieve, to the degree that funds permit,
comparability of state salary ranges to the market using data obtained from private
enterprise and other public employment for similar work.
(c)
The director shall adhere to the following in developing each pay plan:
(i)
each pay plan shall consist of sufficient salary ranges to:
(A)
permit adequate salary differential among the various classes of positions in
the classification plan; and
(B)
reflect the normal growth and productivity potential of employees in that class.
(ii)
The director shall issue rules for the administration of pay plans.
(d)
The establishing of a salary range is a nondelegable activity and is not appealable
under the grievance procedures of
Part 6, Grievance Provisions
,
Title 67, Chapter
19a, Grievance Procedures
, or otherwise.
(e)
The director shall make rules, accordance with
Title 63G, Chapter 3, Utah
Administrative Rulemaking Act
, providing for:
(i)
agency approved salary adjustments within approved salary ranges, including an
administrative salary adjustment; and
(ii)
structure adjustments that modify salary ranges, including a cost of living
adjustment or market comparability adjustment.
(5)
(a)
On or before October 31 of each year, the director shall submit an annual
compensation plan to the executive director and the governor for consideration in the
executive budget and to the State Employee Benefits Advisory Commission created
in Section
63C-31-102
.
(b)
The plan described in Subsection
(5)(a)
may include recommendations, including:
(i)
salary increases that generally affect employees, including a general increase or
merit increase;
(ii)
salary increases that address compensation issues unique to an agency or
occupation;
(iii)
structure adjustments, including a cost of living adjustment or market
comparability adjustment; or
(iv)
changes to employee benefits.
(c)
(i)
(A)
Subject to Subsection
(5)(c)(i)(B)
or
(C)
, the director shall incorporate
the results of a salary survey of a reasonable cross section of comparable
positions in private and public employment in the state into the annual
compensation plan.
(B)
The salary survey for a law enforcement officer, as defined in Section
53-13-103
, a correctional officer, as defined in Section
53-13-104
, or a
dispatcher, as defined in Section
53-6-102
, shall at minimum include the three
largest political subdivisions and all state law enforcement agencies that
employ, respectively, comparable positions.
(C)
The salary survey for an examiner or supervisor described in
Title 7, Chapter
1, Part 2, Department of Financial Institutions
, shall at minimum include the
Federal Deposit Insurance Corporation, Federal Reserve, and National Credit
Union Administration.
(ii)
The director may cooperate with or participate in any survey conducted by other
public and private employers.
(iii)
The director shall obtain information for the purpose of constructing the survey
from the Division of Workforce Information and Payment Services and shall
include employer name, number of persons employed by the employer, employer
contact information and job titles, county code, and salary if available.
(iv)
The division shall acquire and protect the needed records in compliance with the
provisions of Section
35A-4-312
.
(d)
The director may incorporate any other relevant information in the plan described in
Subsection
(5)(a)
, including information on staff turnover, recruitment data, or
external market trends.
(e)
The director shall:
(i)
establish criteria to assure the adequacy and accuracy of data used to make
recommendations described in this Subsection
(5)
; and
(ii)
when preparing recommendations use accepted methodologies and techniques
similar to and consistent with those used in the private sector.
(f)
(i)
Upon request and subject to Subsection
(5)(f)(ii)
, the division shall make
available foundational information used by the division or director in the drafting
of a plan described in Subsection
(5)(a)
, including:
(A)
demographic and labor market information;
(B)
information on employee turnover;
(C)
salary information;
(D)
information on recruitment; and
(E)
geographic data.
(ii)
The division may not provide under Subsection
(5)(f)(i)
information or other data
that is proprietary or otherwise protected under the terms of a contract or by law.
(g)
The governor shall:
(i)
consider salary and structure adjustments recommended under Subsection
(5)(b)
in preparing the executive budget and shall recommend the method of distributing
the adjustments;
(ii)
submit compensation recommendations to the Legislature; and
(iii)
support the recommendation with schedules indicating the cost to individual
departments and the source of funds.
(h)
If funding is approved by the Legislature in a general appropriations act, the
adjustments take effect on the July 1 following the enactment unless otherwise
indicated.
(6)
(a)
The director shall make rules, in accordance with
Title 63G, Chapter 3, Utah
Administrative Rulemaking Act
, for the granting of incentive awards, including
awards for cost saving actions, awards for commendable actions by an employee, or a
market-based award to attract or retain employees.
(b)
An agency may not grant a market-based award unless the award is previously
approved by the division.
(c)
In accordance with Subsection
(6)(b)
, an agency requesting the division's approval of
a market-based award shall submit a request and documentation, subject to
Subsection
(6)(d)
, to the division.
(d)
In the documentation required in Subsection
(6)(c)
, the requesting agency shall
identify for the division:
(i)
any benefit the market-based award would provide for the agency, including:
(A)
budgetary advantages; or
(B)
recruitment advantages;
(ii)
a mission critical need to attract or retain unique or hard to find skills in the
market; or
(iii)
any other advantage the agency would gain through the utilization of a
market-based award.
(7)
(a)
The director shall regularly evaluate the total compensation program of state
employees in the classified service.
(b)
The division shall determine if employee benefits are comparable to those offered by
other private and public employers using information from:
(i)
a study conducted by a third-party consultant; or
(ii)
the most recent edition of a nationally recognized benefits survey.
Section 42. Section
63G-2-202
is amended to read:
63G-2-202
Effective
05/06/26
. Access to private, controlled, and protected
documents.
(1)
Except as provided in Subsection
(11)(a)
, a governmental entity:
(a)
shall, upon request, disclose a private record to:
(i)
the subject of the record;
(ii)
the parent or legal guardian of an unemancipated minor who is the subject of the
record;
(iii)
the legal guardian of a legally incapacitated individual who is the subject of the
record;
(iv)
any other individual who:
(A)
has a power of attorney from the subject of the record;
(B)
submits a notarized release from the subject of the record or the individual's
legal representative dated no more than 90 days before the date the request is
made; or
(C)
if the record is a medical record described in Subsection
63G-2-302
(1)(b), is a
health care provider, as defined in Section
26B-8-501
, if releasing the record or
information in the record is consistent with normal professional practice and
medical ethics; or
(v)
any person to whom the record must be provided pursuant to:
(A)
court order as provided in Subsection
(7)
; or
(B)
a legislative subpoena as provided in Title 36, Chapter 14, Legislative
Subpoena Powers; and
(b)
may disclose a private record described in Subsections
63G-2-302(1)(j)
through
(n)
,
without complying with Section
63G-2-206
, to another governmental entity for a
purpose related to:
(i)
voter registration; or
(ii)
the administration of an election.
(2)
(a)
Upon request, a governmental entity shall disclose a controlled record to:
(i)
a physician, physician assistant, psychologist, certified social worker, insurance
provider or producer, or a government public health agency upon submission of:
(A)
a release from the subject of the record that is dated no more than 90 days
prior to the date the request is made; and
(B)
a signed acknowledgment of the terms of disclosure of controlled information
as provided by Subsection
(2)(b)
; and
(ii)
any person to whom the record must be disclosed pursuant to:
(A)
a court order as provided in Subsection
(7)
; or
(B)
a legislative subpoena as provided in Title 36, Chapter 14, Legislative
Subpoena Powers.
(b)
A person who receives a record from a governmental entity in accordance with
Subsection
(2)(a)(i)
may not disclose controlled information from that record to any
person, including the subject of the record.
(3)
If there is more than one subject of a private or controlled record, the portion of the
record that pertains to another subject shall be segregated from the portion that the
requester is entitled to inspect.
(4)
Upon request, and except as provided in Subsection
(11)(b)
, a governmental entity shall
disclose a protected record to:
(a)
the person that submitted the record;
(b)
any other individual who:
(i)
has a power of attorney from all persons, governmental entities, or political
subdivisions whose interests were sought to be protected by the protected
classification; or
(ii)
submits a notarized release from all persons, governmental entities, or political
subdivisions whose interests were sought to be protected by the protected
classification or from their legal representatives dated no more than 90 days prior
to the date the request is made;
(c)
any person to whom the record must be provided pursuant to:
(i)
a court order as provided in Subsection
(7)
; or
(ii)
a legislative subpoena as provided in Title 36, Chapter 14, Legislative Subpoena
Powers; or
(d)
the owner of a mobile home park, subject to the conditions of Subsection
41-1a-116(5)
.
(5)
Except as provided in Subsection
(1)(b)
, a governmental entity may disclose a private,
controlled, or protected record to another governmental entity, political subdivision,
state, the United States, or a foreign government only as provided by Section
63G-2-206
.
(6)
Before releasing a private, controlled, or protected record, the governmental entity shall
obtain evidence of the requester's identity.
(7)
A governmental entity shall disclose a record pursuant to the terms of a court order
signed by a judge from a court of competent jurisdiction, provided that:
(a)
the record deals with a matter in controversy over which the court has jurisdiction;
(b)
the court has considered the merits of the request for access to the record;
(c)
the court has considered and, where appropriate, limited the requester's use and
further disclosure of the record in order to protect:
(i)
privacy interests in the case of private or controlled records;
(ii)
business confidentiality interests in the case of records protected under
Subsection
63G-2-305(1)
, (2),
(40)(a)(ii)
(40)(b)
, or
(40)(a)(vi)
(40)(f)
; and
(iii)
privacy interests or the public interest in the case of other protected records;
(d)
to the extent the record is properly classified private, controlled, or protected, the
interests favoring access, considering limitations thereon, are greater than or equal to
the interests favoring restriction of access; and
(e)
where access is restricted by a rule, statute, or regulation referred to in Subsection
63G-2-201(3)(b)
, the court has authority independent of this chapter to order
disclosure.
(8)
(a)
Except as provided in Subsection
(8)(d)
, a governmental entity may disclose or
authorize disclosure of private or controlled records for research purposes if the
governmental entity:
(i)
determines that the research purpose cannot reasonably be accomplished without
use or disclosure of the information to the researcher in individually identifiable
form;
(ii)
determines that:
(A)
the proposed research is bona fide; and
(B)
the value of the research is greater than or equal to the infringement upon
personal privacy;
(iii)
(A)
requires the researcher to assure the integrity, confidentiality, and security
of the records; and
(B)
requires the removal or destruction of the individual identifiers associated
with the records as soon as the purpose of the research project has been
accomplished;
(iv)
prohibits the researcher from:
(A)
disclosing the record in individually identifiable form, except as provided in
Subsection
(8)(b)
; or
(B)
using the record for purposes other than the research approved by the
governmental entity; and
(v)
secures from the researcher a written statement of the researcher's understanding
of and agreement to the conditions of this Subsection
(8)
and the researcher's
understanding that violation of the terms of this Subsection
(8)
may subject the
researcher to criminal prosecution under Section
63G-2-801
.
(b)
A researcher may disclose a record in individually identifiable form if the record is
disclosed for the purpose of auditing or evaluating the research program and no
subsequent use or disclosure of the record in individually identifiable form will be
made by the auditor or evaluator except as provided by this section.
(c)
A governmental entity may require indemnification as a condition of permitting
research under this Subsection
(8)
.
(d)
A governmental entity may not disclose or authorize disclosure of a private record
for research purposes as described in this Subsection
(8)
if the private record is a
record described in Subsection
63G-2-302(1)(x)
.
(9)
(a)
Under Subsections
63G-2-201(5)(b)
and
63G-2-401(6)
, a governmental entity
may disclose to persons other than those specified in this section records that are:
(i)
private under Section
63G-2-302
; or
(ii)
protected under Section
63G-2-305
, subject to Section
63G-2-309
if a claim for
business confidentiality has been made under Section
63G-2-309
.
(b)
Under Subsection
63G-2-403(11)(b)
, the State Records Committee may require the
disclosure to persons other than those specified in this section of records that are:
(i)
private under Section
63G-2-302
;
(ii)
controlled under Section
63G-2-304
; or
(iii)
protected under Section
63G-2-305
, subject to Section
63G-2-309
if a claim for
business confidentiality has been made under Section
63G-2-309
.
(c)
Under Subsection
63G-2-404(7)
, the court may require the disclosure of records that
are private under Section
63G-2-302
, controlled under Section
63G-2-304
, or
protected under Section
63G-2-305
to persons other than those specified in this
section.
(10)
(a)
A private record described in Subsection
63G-2-302(2)(f)
may only be disclosed
as provided in Subsection
(1)(a)(v)
.
(b)
A protected record described in Subsection
63G-2-305(43)
may only be disclosed as
provided in Subsection
(4)(c)
or Section
26B-6-212
.
(11)
(a)
A private, protected, or controlled record described in Section
26B-1-506
shall
be disclosed as required under:
(i)
Subsections
26B-1-506(1)(b)and
26B-1-506(1)(b)
and
(2)
; and
(ii)
Subsections
26B-1-507(1)
and
(6)
.
(b)
A record disclosed under Subsection
(11)(a)
shall retain its character as private,
protected, or controlled.
Section 43. Section
63G-2-309
is amended to read:
63G-2-309
Effective
05/06/26
. Confidentiality claims.
(1)
(a)
(i)
Any person who provides to a governmental entity a record that the person
believes should be protected under Subsection
63G-2-305(1)
or
(2)
or both
Subsections
63G-2-305(1)
and
(2)
shall provide with the record:
(A)
a written claim of business confidentiality; and
(B)
a concise statement of reasons supporting the claim of business confidentiality.
(ii)
Any of the following who provides to an institution of higher education defined
in Section
53H-1-101
a record that the person or governmental entity believes
should be protected under Subsection
63G-2-305(40)(a)(ii)
63G-2-305(40)(b)
or
(vi)
(f)
or both Subsections
63G-2-305(40)(a)(ii)
63G-2-305(40)(b)
and
(vi)
(f)
shall provide the institution within the state system of higher education a written
claim of business confidentiality in accordance with Section
53H-14-204
:
(A)
a person;
(B)
a federal governmental entity;
(C)
a state governmental entity; or
(D)
a local governmental entity.
(b)
A person or governmental entity who complies with this Subsection
(1)
shall be
notified by the governmental entity to whom the request for a record is made if:
(i)
a record claimed to be protected under one of the following is classified public:
(A)
Subsection
63G-2-305(1)
;
(B)
Subsection
63G-2-305(2)
;
(C)
Subsection
63G-2-305(40)(a)(ii)
63G-2-305(40)(b)
;
(D)
Subsection
63G-2-305(40)(a)(vi)
63G-2-305(40)(f)
; or
(E)
a combination of the provisions described in Subsections
(1)(b)(i)(A)
through
(D)
; or
(ii)
the governmental entity to whom the request for a record is made determines that
the record claimed to be protected under a provision listed in Subsection
(1)(b)(i)
should be released after balancing interests under Subsection
63G-2-201(5)(b)
or
63G-2-401(6)
.
(c)
A person who makes a claim of business confidentiality under this Subsection
(1)
shall protect, defend, and indemnify the governmental entity that retains the record,
and all staff and employees of the governmental entity from and against any claims,
liability, or damages resulting from or arising from a denial of access to the record as
a protected record based on the claim of business confidentiality.
(2)
(a)
Except as provided in Subsection
(2)(b)
or by court order, the governmental entity
to whom the request for a record is made may not disclose a record claimed to be
protected under a provision listed in Subsection
(1)(b)(i)
but which the governmental
entity or the director of the Government Records Office determines should be
disclosed until the period in which to bring an appeal expires or the end of the
appeals process, including judicial appeal.
(b)
Subsection
(2)(a)
does not apply where the claimant, after notice, has waived the
claim by not appealing or intervening before the director of the Government Records
Office.
(3)
Disclosure or acquisition of information under this chapter does not constitute
misappropriation under Subsection
13-24-2(2)
.
Section 44. Section
63G-2-403
is amended to read:
63G-2-403
Effective
05/06/26
. Appeals to the director of the Government
Records Office.
(1)
(a)
A records appellant appeals to the director by filing a notice of appeal with the
director no later than 30 days after the day on which the decision being appealed is
issued.
(b)
Notwithstanding Subsection
(1)(a)
, a requester may file a notice of appeal with the
director no later than 45 days after the day on which the record request is made if:
(i)
the circumstances described in Subsection
63G-2-401
(1)(b) occur; and
(ii)
the chief administrative officer fails to make a decision under Section
63G-2-401
.
(c)
The time for a requester to file a notice of appeal under Subsection
(1)(a)
or
(b)
is
suspended for the period of time that:
(i)
begins on the date the requester submits a request under Section
63A-12-204
for
the government records ombudsman to mediate the dispute between the requester
and the governmental entity; and
(ii)
ends the earlier of the following dates:
(A)
the date that the government records ombudsman certifies in writing that the
mediation is concluded; or
(B)
the date that the government records ombudsman certifies in writing that the
mediation did not occur or was not concluded because of a lack of the required
consent.
(2)
The notice of appeal shall:
(a)
contain the name, mailing address, and daytime telephone number of the records
appellant;
(b)
be accompanied by a copy of the decision being appealed; and
(c)
state the relief sought.
(3)
The records appellant:
(a)
shall, on the day on which the notice of appeal is filed with the director, serve a copy
of the notice of appeal on:
(i)
the governmental entity whose access denial or fee waiver denial is the subject of
the appeal, if the records appellant is a requester or interested party; or
(ii)
the requester or interested party who is a party to the local appeals board
proceeding that resulted in the decision that the political subdivision is appealing
to the director, if the records appellant is a political subdivision; and
(b)
may file a short statement of facts, reasons, and legal authority in support of the
appeal.
(4)
(a)
Except as provided in Subsections
(4)(b)
and
(c)
, no later than seven business
days after receiving a notice of appeal, the director shall:
(i)
schedule a hearing for the director to discuss the appeal at the next regularly
scheduled hearing date that is at least 16 calendar days after the date the notice of
appeal is filed but no later than 64 calendar days after the date the notice of appeal
is filed, except that the director may schedule an expedited hearing upon
application of the records appellant and good cause shown;
(ii)
send a copy of the notice of hearing to the records appellant; and
(iii)
send a copy of the notice of appeal, supporting statement, and a notice of hearing
to:
(A)
the records officer and the chief administrative officer of the governmental
entity whose access denial is the subject of the appeal, if the records appellant
is a requester or interested party;
(B)
any person who made a business confidentiality claim under Section
63G-2-309
for a record that is the subject of the appeal; and
(C)
all persons who participated in the proceedings before the governmental
entity's chief administrative officer, if the appeal is of the chief administrative
officer's decision affirming an access denial.
(b)
(i)
The director may decline to schedule a hearing if the record series that is the
subject of the appeal has been found by the director in a previous hearing
involving the same governmental entity to be appropriately classified as private,
controlled, or protected.
(ii)
If the director declines to schedule a hearing, the director shall send a notice to
the records appellant indicating that the request for hearing has been denied and
the reason for the denial.
(c)
The director may schedule a hearing on an appeal to the director on a
regularly-scheduled hearing date that is later than the period described in Subsection
(4)(a)(i)
if that hearing date is the first regularly-scheduled hearing date at which
there are fewer than 10 appeals scheduled to be heard.
(5)
(a)
No later than five business days before the day of the hearing, a governmental
entity shall submit to the director a written statement of facts, reasons, and legal
authority in support of the governmental entity's position.
(b)
The governmental entity shall send a copy of the written statement by first class
mail, postage prepaid, to the requester or interested party involved in the appeal.
(6)
(a)
No later than 10 business days after the day on which the director sends the notice
of appeal, a person whose legal interests may be substantially affected by the
proceeding may file a request for intervention with the director.
(b)
Any written statement of facts, reasons, and legal authority in support of the
intervener's position shall be filed with the request for intervention.
(c)
The person seeking intervention shall provide copies of the statement described in
Subsection
(6)(b)
to all parties to the proceedings before the director.
(7)
(a)
The director shall hold a hearing within the period of time described in Subsection
(4)
.
(b)
In accordance with Chapter 3, Utah Administrative Rulemaking Act, the division
shall make rules requiring that a hearing under this section is open to the public in
substantially the same manner as a meeting under Title 52, Chapter 4, Open and
Public Meetings Act.
(8)
At the hearing, the director:
(a)
shall allow the parties to testify, present evidence, and comment on the issues; and
(b)
may allow other interested persons to comment on the issues.
(9)
(a)
(i)
The director:
(A)
may review the disputed records; and
(B)
shall review the disputed records, if the director is weighing the various
interests under Subsection
(11)
.
(ii)
A review of the disputed records under Subsection
(9)(a)(i)
shall be in camera.
(b)
The director may not disclose any information or record reviewed by the director in
camera unless the disclosure is otherwise authorized by this chapter.
(10)
(a)
Discovery is prohibited, but the director may issue subpoenas or other orders to
compel production of necessary evidence.
(b)
When the subject of a subpoena issued by the director disobeys or fails to comply
with the subpoena, the director may file a motion for an order to compel obedience to
the subpoena with the district court.
(c)
(i)
The director's review shall be de novo, if the appeal is an appeal from a
decision of a chief administrative officer:
(A)
issued under Section
63G-2-401
; or
(B)
issued by a chief administrative officer of a political subdivision that has not
established a local appeals board.
(ii)
For an appeal from a decision of a local appeals board, the director shall review
and consider the decision of the local appeals board.
(11)
(a)
No later than seven business days after the day of the hearing, the director shall
issue a signed order:
(i)
granting the relief sought, in whole or in part; or
(ii)
upholding the governmental entity's access denial, in whole or in part.
(b)
Except as provided in Section
63G-2-406
, the director may, upon consideration and
weighing of the various interests and public policies pertinent to the classification
and disclosure or nondisclosure, order the disclosure of information properly
classified as private, controlled, or protected if the public interest favoring access is
greater than or equal to the interest favoring restriction of access.
(c)
In making a determination under Subsection
(11)(b)
, the director shall consider and,
where appropriate, limit the requester's or interested party's use and further disclosure
of the record in order to protect:
(i)
privacy interests in the case of a private or controlled record;
(ii)
business confidentiality interests in the case of a record protected under
Subsection
63G-2-305(1)
, (2),
(40)(a)(ii)
(40)(b)
, or
(40)(a)(vi)
(40)(f)
; and
(iii)
privacy interests or the public interest in the case of other protected records.
(12)
The order of the director shall include:
(a)
a statement of reasons for the decision, including citations to this chapter, court rule
or order, another state statute, federal statute, or federal regulation that governs
disclosure of the record, if the citations do not disclose private, controlled, or
protected information;
(b)
a description of the record or portions of the record to which access is ordered or
denied, if the description does not disclose private, controlled, or protected
information or information exempt from disclosure under Subsection
63G-2-201(3)(b)
;
(c)
a statement that any party to the proceeding before the director may appeal the
director's decision to district court; and
(d)
a brief summary of the appeals process, the time limits for filing an appeal, and a
notice that in order to protect its rights on appeal, the party may wish to seek advice
from an attorney.
(13)
(a)
If the director fails to issue a decision within 73 calendar days after the day of
the filing of the notice of appeal, that failure is the equivalent of an order denying the
appeal.
(b)
A records appellant shall notify the director in writing if the records appellant
considers the appeal denied.
(14)
A party to a proceeding before the director may seek judicial review in district court of
a director's order by filing a petition for review of the order as provided in Section
63G-2-404
.
(15)
(a)
Unless a notice of intent to appeal is filed under Subsection
(15)(b)
, each party to
the proceeding shall comply with the order of the director.
(b)
If a party disagrees with the order of the director, that party may file a notice of
intent to appeal the order.
(c)
If the director orders the governmental entity to produce a record and no appeal is
filed, or if, as a result of the appeal, the governmental entity is required to produce a
record, the governmental entity shall:
(i)
produce the record; and
(ii)
file a notice of compliance with the director.
(d)
(i)
If the governmental entity that is ordered to produce a record fails to file a
notice of compliance or a notice of intent to appeal, the director may do either or
both of the following:
(A)
impose a civil penalty of up to $500 for each day of continuing
noncompliance; or
(B)
send written notice of the governmental entity's noncompliance to the
governor.
(ii)
In imposing a civil penalty, the director shall consider the gravity and
circumstances of the violation, including whether the failure to comply was due to
neglect or was willful or intentional.
Section 45. Section
63I-1-226
is amended to read:
63I-1-226
Effective
05/06/26
. Repeal dates: Titles 26 through 26B.
(1)
Subsection
26B-1-204(2)(g)
, regarding the Youth Electronic Cigarette, Marijuana, and
Other Drug Prevention Committee, is repealed July 1, 2030.
(2)
Subsection
26B-1-204(2)(h)
, regarding the Primary Care Grant Committee, is repealed
July 1, 2035.
(3)
Section
26B-1-315
, Medicaid ACA Fund, is repealed July 1, 2034.
(4)
Section
26B-1-318
, Brain and Spinal Cord Injury Fund, is repealed July 1, 2029.
(5)
Section
26B-1-402
, Rare Disease Advisory Council Grant Program -- Creation --
Reporting, is repealed July 1, 2026.
(6)
Section
26B-1-409
, Utah Digital Health Service Commission -- Creation --
Membership -- Duties, is repealed July 1, 2025.
(7)
(6)
Section
26B-1-410
, Primary Care Grant Committee, is repealed July 1, 2035.
(8)
(7)
Section
26B-1-417
, Brain and Spinal Cord Injury Advisory Committee --
Membership -- Duties, is repealed July 1, 2029.
(9)
(8)
Section
26B-1-422
, Early Childhood Utah Advisory Council -- Creation --
Compensation -- Duties, is repealed July 1, 2029.
(10)
(9)
Section
26B-1-425
, Utah Health Workforce Advisory Council -- Creation and
membership, is repealed July 1, 2027.
(11)
(10)
Section
26B-1-428
, Youth Electronic Cigarette, Marijuana, and Other Drug
Prevention Committee and Program -- Creation -- Membership -- Duties, is repealed
July 1, 2030.
(12)
(11)
Section
26B-1-430
, Coordinating Council for Persons with Disabilities -- Policy
regarding services to individuals with disabilities -- Creation -- Membership --
Expenses, is repealed July 1, 2027.
(13)
(12)
Section
26B-1-432
, Newborn Hearing Screening Committee, is repealed July 1,
2026.
(14)
(13)
Section
26B-2-407
, Drinking water quality in child care centers, is repealed July
1, 2027.
(15)
(14)
Subsection
26B-3-107(9)
, regarding reimbursement for dental hygienists, is
repealed July 1, 2028.
(16)
Section
26B-3-136
, Children's Health Care Coverage Program, is repealed July 1,
2025.
(17)
(15)
Section
26B-3-137
, Reimbursement for diabetes prevention program, is repealed
June 30, 2027.
(18)
(16)
Subsection
26B-3-213(2)(b)
, regarding consultation with the Behavioral Health
Crisis Response Committee, is repealed December 31, 2026.
(19)
(17)
Section
26B-3-302
, DUR Board -- Creation and membership -- Expenses, is
repealed July 1, 2027.
(20)
(18)
Section
26B-3-303
, DUR Board -- Responsibilities, is repealed July 1, 2027.
(21)
(19)
Section
26B-3-304
, Confidentiality of records, is repealed July 1, 2027.
(22)
(20)
Section
26B-3-305
, Drug prior approval program, is repealed July 1, 2027.
(23)
(21)
Section
26B-3-306
, Advisory committees, is repealed July 1, 2027.
(24)
(22)
Section
26B-3-307
, Retrospective and prospective DUR, is repealed July 1, 2027.
(25)
(23)
Section
26B-3-308
, Penalties, is repealed July 1, 2027.
(26)
(24)
Section
26B-3-309
, Immunity, is repealed July 1, 2027.
(27)
(25)
Title 26B, Chapter 3, Part 5, Inpatient Hospital Assessment, is repealed July 1,
2034.
(28)
(26)
Title 26B, Chapter 3, Part 6, Medicaid Expansion Hospital Assessment, is
repealed July 1, 2034.
(29)
(27)
Title 26B, Chapter 3, Part 7, Hospital Provider Assessment, is repealed July 1,
2028.
(30)
(28)
Section
26B-3-910
, Alternative eligibility -- Report -- Alternative Eligibility
Expendable Revenue Fund, is repealed July 1, 2028.
(31)
Section
26B-4-710
, Rural residency training program, is repealed July 1, 2025.
(32)
(29)
Subsection
26B-5-112(1)(b)
, regarding consultation with the Behavioral Health
Crisis Response Committee, is repealed December 31, 2026.
(33)
(30)
Subsection
26B-5-112(5)(b)
, regarding consultation with the Behavioral Health
Crisis Response Committee, is repealed December 31, 2026.
(34)
(31)
Section
26B-5-112.5
, Mobile Crisis Outreach Team Grant Program, is repealed
December 31, 2026.
(35)
(32)
Section
26B-5-114
, Behavioral Health Receiving Center Grant Program, is
repealed December 31, 2026.
(36)
Section
26B-5-118
, Collaborative care grant program, is repealed December 31, 2024.
(37)
(33)
Section
26B-5-120
, Virtual crisis outreach team grant program, is repealed
December 31, 2026.
(38)
(34)
Subsection
26B-5-609(1)(a)
, regarding the Behavioral Health Crisis Response
Committee, is repealed December 31, 2026.
(39)
(35)
Subsection
26B-5-609(3)(b)
, regarding the Behavioral Health Crisis Response
Committee, is repealed December 31, 2026.
(40)
(36)
Subsection
26B-5-610(1)(b)
, regarding the Behavioral Health Crisis Response
Committee, is repealed December 31, 2026.
(41)
(37)
Subsection
26B-5-610(2)(b)(ii)
, regarding the Behavioral Health Crisis Response
Committee, is repealed December 31, 2026.
(42)
Section
26B-5-612
, Integrated behavioral health care grant programs, is repealed
December 31, 2025.
(43)
(38)
Title 26B, Chapter 5, Part 7, Utah Behavioral Health Commission, is repealed
July 1, 2029.
(44)
(39)
Subsection
26B-5-704(2)(a)
, regarding the Behavioral Health Crisis Response
Committee, is repealed December 31, 2026.
(45)
(40)
Title 26B, Chapter 5, Part 8,
Utah Substance Use and Mental Health Advisory
Committee, is repealed January 1, 2033.
(46)
(41)
Section
26B-7-119
, Hepatitis C Outreach Pilot Program, is repealed July 1, 2028.
(47)
(42)
Section
26B-7-122
, Communication Habits to reduce Adolescent Threats Pilot
Program, is repealed July 1, 2029.
(48)
(43)
Section
26B-7-123
, Report on CHAT campaign, is repealed July 1, 2029.
(49)
(44)
Title 26B, Chapter 8, Part 5, Utah Health Data Authority, is repealed July 1,
2026.
Section 46. Section
63I-1-236
is amended to read:
63I-1-236
Effective
05/06/26
. Repeal dates: Title 36.
(1)
Title 36, Chapter 17, Legislative Process Committee, is repealed January 1, 2028.
(2)
Section
36-29-111
, Public Safety Data Management Task Force, is repealed July 1,
2029.
(3)
Title 36, Chapter 28, Veterans and Military Affairs Commission, is repealed January 1,
2030.
(4)
Section
36-29-112
, Justice Court Reform Task Force, is repealed July 1, 2025.
Section 47. Section
63I-1-253
is amended to read:
63I-1-253
Effective
05/06/26
. Repeal dates: Titles 53 through 53G.
(1)
Section
53-1-122
, Road Rage Awareness and Prevention Restricted Account, is
repealed July 1, 2028.
(2)
Section
53-2a-105
, Emergency Management Administration Council created --
Function -- Composition -- Expenses, is repealed July 1, 2029.
(3)
Section
53-2a-1103
, Search and Rescue Advisory Board -- Members -- Compensation,
is repealed July 1, 2030.
(4)
Section
53-2a-1104
, General duties of the Search and Rescue Advisory Board, is
repealed July 1, 2027.
(5)
Title 53, Chapter 2a, Part 15, Grid Resilience Committee
, is repealed July 1, 2027.
(6)
Section
53-2d-104
, State Emergency Medical Services Committee -- Membership --
Expenses, is repealed July 1, 2029.
(7)
Section
53-2d-503
, Establishment of maximum rates, is repealed July 1, 2027.
(8)
Section
53-5a-302
, Concealed Firearm Review Board -- Membership -- Compensation
-- Terms -- Duties, is repealed July 1, 2029.
(9)
Section
53-11-104
, Board, is repealed July 1, 2029.
(10)
Title
53, Chapter 31
, Department Interaction With Local Law Enforcement, is repealed
July 1, 2027.
(11)
Subsection
53C-3-203
(4)(b)(vii)
, regarding the distribution of money from the Land
Exchange Distribution Account to the Geological Survey for test wells and other
hydrologic studies in the West Desert, is repealed July 1, 2030.
(12)
Subsection
53E-1-201
(1)(q)
, regarding the Higher Education and Corrections Council,
is repealed July 1, 2027.
(13)
Subsection
53E-2-304
(6)
, regarding foreclosing a private right of action or waiver of
governmental immunity, is repealed July 1, 2027.
(14)
Subsection
53E-3-503
(5)
, regarding coordinating councils for youth in care, is
repealed July 1, 2027.
(15)
Subsection
53E-3-503
(6)
, regarding coordinating councils for youth in care, is
repealed July 1, 2027.
(16)
Subsection
53E-4-202
(8)(b)
, regarding a standards review committee, is repealed
January 1, 2028.
(17)
Section
53E-4-203
, Standards review committee, is repealed January 1, 2028.
(18)
Title 53E, Chapter 6, Part 5, Utah Professional Practices Advisory Commission
, is
repealed July 1, 2033.
(19)
Subsection
53E-7-207
(7)
, regarding a private right of action or waiver of governmental
immunity, is repealed July 1, 2027.
(20)
Section
53F-5-215
, Elementary teacher preparation assessment grant, is repealed July
1, 2028.
(21)
Section
53F-5-219
, Local Innovations Civics Education Pilot Program, is repealed July
1, 2026.
(22)
Title 53F, Chapter 10, Part 2, Capital Projects Evaluation Panel
, is repealed July 1,
2027.
(23)
Subsection
53G-4-608
(2)(b)
, regarding the Utah Seismic Safety Commission, is
repealed January 1, 2025.
(24)
Subsection
53G-4-608
(4)(b)
, regarding the Utah Seismic Safety Commission, is
repealed January 1, 2025.
(25)
(23)
Section
53G-9-212
, Drinking water quality in schools, is repealed July 1, 2027.
(26)
(24)
Subsection
53G-9-703(4)
, regarding the parental video presentation concerning
student use of technology, is repealed January 1, 2030.
(27)
(25)
Subsection
53H-1-402(1)(j)
, regarding the Higher Education and Corrections
Council, is repealed July 1, 2027.
(28)
(26)
Section
53H-1-604
, Higher Education and Corrections Council, is repealed July
1, 2027.
(29)
(27)
Subsection
53H-4-210(3)
, regarding the creation of the SafeUT and School
Safety Commission, is repealed January 1, 2030.
(30)
(28)
Subsection
53H-4-210(4)
, regarding the appointment of the members of the
SafeUT and School Safety Commission, is repealed January 1, 2030.
(31)
(29)
Subsection
53H-4-210(5)
, regarding the attorney general designating the chair of
the SafeUT and School Safety Commission, is repealed January 1, 2030.
(32)
(30)
Subsection
53H-4-210(6)
, regarding the quorum requirements of the SafeUT and
School Safety Commission, is repealed January 1, 2030.
(33)
(31)
Subsection
53H-4-210(7)
, regarding a formal action of the SafeUT and School
Safety Commission, is repealed January 1, 2030.
(34)
(32)
Subsection
53H-4-210(8)
, regarding compensation for members of the SafeUT
and School Safety Commission, is repealed January 1, 2030.
(35)
(33)
Subsection
53H-4-210(9)
, regarding the support staff for the SafeUT and School
Safety Commission, is repealed January 1, 2030.
(36)
(34)
Section
53H-4-306.1
, Definitions -- Electrification of Transportation
Infrastructure Research Center, is repealed July 1, 2028.
(37)
(35)
Section
53H-4-306.2
, Electrification of Transportation Infrastructure Research
Center -- Designation -- Duties, is repealed July 1, 2028.
(38)
(36)
Section
53H-4-306.3
, Electrification of Transportation Infrastructure Research
Center -- Steering committee, is repealed July 1, 2028.
(39)
(37)
Section
53H-4-306.4
, Electrification of Transportation Infrastructure Research
Center -- Industry advisory board, is repealed July 1, 2028.
(40)
(38)
Section
53H-4-306.5
, Electrification of Transportation Infrastructure Research
Center -- Duties of the project director, is repealed July 1, 2028.
(41)
(39)
Section
53H-4-306.6
, Electrification of Transportation Infrastructure Research
Center -- Project development and strategic objectives -- Reporting requirements, is
repealed July 1, 2028.
(42)
(40)
Section
53H-4-307.1
, Center for Civic Excellence, is repealed July 1, 2030.
(43)
(41)
Section
53H-4-307.2
, Center for Civic Excellence -- Duties -- Authority, is
repealed July 1, 2030.
(44)
(42)
Section
53H-4-307.3
, Center for Civic Excellence -- Leadership, is repealed July
1, 2030.
(45)
(43)
Section
53H-4-307.4
, Center for Civic Excellence -- Faculty, is repealed July 1,
2030.
(46)
(44)
Section
53H-4-307.5
, Center for Civic Excellence -- Curriculum, is repealed July
1, 2030.
(47)
(45)
Section
53H-4-307.6
, Center for Civic Excellence -- Oversight -- Reporting, is
repealed July 1, 2030.
(48)
(46)
Section
53H-4-313
, Food Security Council, is repealed July 1, 2027.
(49)
(47)
Section
53H-8-305
, Five-year performance goals, is repealed July 1, 2027.
(50)
(48)
Title
53H, Chapter 10, Part 4
, Education Savings Incentive Program, is repealed
July 1, 2028.
Section 48. Section
63I-1-263
is amended to read:
63I-1-263
Effective
05/06/26
. Repeal dates: Titles 63A to 63O.
(1)
Title 63C, Chapter 4a, Constitutional and Federalism Defense Act, is repealed July 1,
2028.
(2)
Title 63C, Chapter 18, Behavioral Health Crisis Response Committee, is repealed
December 31, 2026.
(3)
Title 63C, Chapter 25, State Finance Review Commission, is repealed July 1, 2027.
(4)
Title 63C, Chapter 27, Cybersecurity Commission, is repealed July 1, 2032.
(5)
Title 63C, Chapter 28, Ethnic Studies Commission, is repealed July 1, 2026.
(6)
Title 63C, Chapter 31, State Employee Benefits Advisory Commission, is repealed July
1, 2028.
(7)
Section
63G-6a-805
, Purchase from community rehabilitation programs, is repealed
July 1, 2026.
(8)
Title 63G, Chapter 21, Agreements to Provide State Services, is repealed July 1, 2028.
(9)
Title 63H, Chapter 4, Heber Valley Historic Railroad Authority, is repealed July 1, 2029.
(10)
Subsection
63J-1-602.2(16)
, related to the Communication Habits to reduce
Adolescent Threats (CHAT) Pilot Program, is repealed July 1, 2029.
(11)
Subsection 63J-1-602.2(26), regarding the Utah Seismic Safety Commission, is
repealed January 1, 2025.
(12)
(11)
Section
63L-11-204
, Canyon resource management plan, is repealed July 1, 2027.
(13)
(12)
Title 63L, Chapter 11, Part 4, Resource Development Coordinating Committee,
is repealed July 1, 2027.
(14)
(13)
Title 63M, Chapter 7, Part 7, Domestic Violence Offender Treatment Board, is
repealed July 1, 2027.
(15)
(14)
Section
63M-7-902
, Creation -- Membership -- Terms -- Vacancies -- Expenses,
is repealed July 1, 2029.
(16)
(15)
Title 63M, Chapter 11, Utah Commission on Aging, is repealed July 1, 2026.
(17)
(16)
Title 63N, Chapter 2, Part 2, Enterprise Zone Act, is repealed July 1, 2028.
(18)
(17)
Subsection
63N-2-511(1)(b)
, regarding the Board of Tourism Development, is
repealed July 1, 2030.
(19)
(18)
Section
63N-2-512
, Hotel Impact Mitigation Fund, is repealed July 1, 2028.
(20)
(19)
Title 63N, Chapter 3, Part 9, Strategic Innovation Grant Pilot Program, is
repealed July 1, 2027.
(21)
(20)
Title 63N, Chapter 3, Part 11, Manufacturing Modernization Grant Program, is
repealed July 1, 2028.
(22)
(21)
Title 63N, Chapter 4, Part 4, Rural Employment Expansion Program, is repealed
July 1, 2028.
(23)
(22)
Section
63N-4-804
, Rural Opportunity Advisory Committee, is repealed July 1,
2027.
(24)
(23)
Subsection
63N-4-805(5)(b)
, regarding the Rural Employment Expansion
Program, is repealed July 1, 2028.
(25)
(24)
Subsection
63N-7-101(1)
, regarding the Board of Tourism Development, is
repealed July 1, 2030.
(26)
(25)
Subsection
63N-7-102(3)(c)
, regarding a requirement for the Utah Office of
Tourism to receive approval from the Board of Tourism Development, is repealed July
1, 2030.
(27)
(26)
Title 63N, Chapter 7, Part 2, Board of Tourism Development, is repealed July 1,
2030.
Section 49. Section
63I-1-281
is amended to read:
63I-1-281
Effective
05/06/26
. Repeal dates: Title 81.
Title
81, Chapter 6, Part 4
, Child Support Guidelines Advisory Committee, is repealed
May 7, 2025
Reserved
.
Section 50. Section
63I-2-204
is amended to read:
63I-2-204
Effective
05/06/26
. Repeal dates: Title 4.
(1)
Section
4-2-1101
, Local food study, is repealed July 1, 2026.
(2)
Section
4-11-117
, Beekeeping working group -- Development of standards, is repealed
May 1, 2025.
(3)
Subsection
4-41a-102(6)
, regarding the Cannabis Research Review Board, is repealed
July 1, 2025.
Section 51. Section
63I-2-211
is amended to read:
63I-2-211
Effective
05/06/26
. Repeal dates: Title 11.
Subsection
11-13-202(4)
, regarding an interlocal agreement for law enforcement
services between a county and one or more municipalities, is repealed July 1, 2025
Reserved
.
Section 52. Section
63I-2-220
is amended to read:
63I-2-220
Effective
05/06/26
. Repeal dates: Title 20A.
(1)
Section
20A-7-103.1
, Constitutional amendments proposed during specified timeframe
-- Analysis -- Arguments -- Publication, is repealed July 1, 2025.
(2)
Title 20A, Chapter 4, Part 6, Municipal Alternate Voting Methods Pilot Project, is
repealed January 1, 2026.
Section 53. Section
63I-2-226
is amended to read:
63I-2-226
Effective
05/06/26
. Repeal dates: Titles 26 through 26B.
(1)
Section
26B-1-420
, Cannabis Research Review Board, is repealed July 1, 2025.
(2)
Subsection
26B-1-421(9)(a)
, regarding a report to the Cannabis Research Review
Board, is repealed July 1, 2025.
(3)
(1)
Section
26B-1-423
, Rural Physician Loan Repayment Program Advisory
Committee -- Membership -- Compensation -- Duties, is repealed July 1, 2026.
(4)
(2)
Section
26B-2-243
, Data collection and reporting requirements concerning
incidents of abuse, neglect, or exploitation, is repealed July 1, 2027.
(5)
(3)
Subsection
26B-3-215(5)
, regarding reporting on coverage for in vitro fertilization
and genetic testing, is repealed July 1, 2030.
(6)
Subsection
26B-4-201(5)
, regarding the Cannabis Research Review Board, is repealed
July 1, 2025.
(7)
Subsection
26B-4-212(1)(b)
, regarding the Cannabis Research Review Board, is
repealed July 1, 2025.
(8)
(4)
Section
26B-4-702
, Creation of Utah Health Care Workforce Financial Assistance
Program, is repealed July 1, 2027.
(9)
(5)
Subsection
26B-4-703(3)(b)
, regarding per diem and expenses for the Rural
Physician Loan Repayment Program Advisory Committee, is repealed July 1, 2026.
(10)
(6)
Subsection
26B-4-703(3)(c)
, regarding expenses for the Rural Physician Loan
Repayment Program, is repealed July 1, 2026.
(11)
(7)
Subsection
26B-4-703(6)(b)
, regarding recommendations from the Rural
Physician Loan Repayment Program Advisory Committee, is repealed July 1, 2026.
(12)
Section
26B-5-117
, Early childhood mental health support grant program, is repealed
January 2, 2025.
(13)
Section
26B-5-302.5
, Study concerning civil commitment and the Utah State
Hospital, is repealed July 1, 2025.
(14)
Section
26B-6-414
, Respite care services, is repealed July 1, 2025.
(15)
(8)
Section
26B-7-120
, Invisible condition alert program education and outreach, is
repealed July 1, 2025.
Section 54. Section
63I-2-232
is amended to read:
63I-2-232
Effective
05/06/26
. Repeal dates: Title 32B.
Subsection
32B-2-205(4)
, regarding a workgroup to make recommendations regarding
training and recordkeeping for certain cash transactions, is repealed January 1, 2025
Reserved
.
Section 55. Section
63I-2-234
is amended to read:
63I-2-234
Effective
05/06/26
. Repeal dates: Title 34A.
Subsection
34A-3-113(7)
, regarding a study related to cancer in firefighters, is repealed
January 1, 2025
Reserved
.
Section 56. Section
63I-2-235
is amended to read:
63I-2-235
Effective
05/06/26
. Repeal dates: Title 35A.
Section
35A-3-212
, Use of COVID-19 relief funds -- Grants to child care providers --
Reporting requirements, is repealed June 30, 2025
Reserved
.
Section 57. Section
63I-2-253
is amended to read:
63I-2-253
Effective
05/06/26
. Repeal dates: Titles 53 through 53G.
(1)
Title
53, Chapter 2c
, COVID-19 Health and Economic Response Act, is repealed July 1,
2026.
(2)
Section
53-22-104.1
, School Security Task Force -- Membership -- Duties -- Per diem
-- Report -- Expiration, is repealed December 31, 2025.
(3)
Section
53-22-104.2
, The School Security Task Force -- Education Advisory Board, is
repealed December 31, 2025.
(4)
(2)
Section
53-25-103
, Airport dangerous weapon possession reporting requirements,
is repealed December 31, 2031.
(5)
Subsection
53-25-602(4)(b)
, regarding the rights of a peace officer placed onto a
prosecution agency's Brady identification system before May 7, 2025, is repealed
December 1, 2025.
(6)
(3)
Subsection
53-29-302(2)(b)(ii)
53-29-302(3)(b)(ii)
, regarding the requirement for
the Department of Corrections to submit the results of risk assessments for sex offenders
to the State Commission on Criminal and Juvenile Justice, is repealed January 1, 2030.
(7)
(4)
Subsection
53E-3-501(7)(e)(ii)
, regarding a report on the packet method, is
repealed July 1, 2028.
(8)
(5)
Subsection
53F-2-504(6)
, regarding a report on the Salary Supplement for Highly
Needed Educators, is repealed July 1, 2026.
(9)
(6)
Section
53F-5-221
, Management of energy and water use pilot program, is repealed
July 1, 2028.
(10)
(7)
Section
53F-5-222
, Mentoring and Supporting Teacher Excellence and
Refinement Pilot Program, is repealed July 1, 2028.
(11)
(8)
Section
53F-5-223
, Stipends for Future Educators Grant Program, is repealed July
1, 2028.
(12)
(9)
Subsection
53G-11-502(1)
, regarding implementation of the educator evaluation
process, is repealed July 1, 2029.
(13)
(10)
Section
53G-11-506
, Establishment of educator evaluation program -- Joint
committee, is repealed July 1, 2029.
(14)
(11)
Section
53G-11-507
, Components of educator evaluation program, is repealed
July 1, 2029.
(15)
(12)
Section
53G-11-508
, Summative evaluation timelines -- Review of summative
evaluations, is repealed July 1, 2029.
(16)
(13)
Section
53G-11-509
, Mentor for provisional educator, is repealed July 1, 2029.
(17)
(14)
Section
53G-11-510
, State board to describe a framework for the evaluation of
educators, is repealed July 1, 2029.
(18)
(15)
Section
53G-11-511
, Rulemaking for privacy protection, is repealed July 1, 2029.
(19)
(16)
Subsection
53G-11-520(1)
, regarding optional alternative educator evaluation
processes, is repealed July 1, 2029.
(20)
(17)
Subsection
53G-11-520(2)
, regarding an exception from educator evaluation
process requirements, is repealed July 1, 2029.
Section 58. Section
63I-2-263
is amended to read:
63I-2-263
Effective
05/06/26
. Repeal dates: Titles 63A through 63O.
(1)
Title 63A, Chapter 2, Part 5, Educational Interpretation and Translation Services
Procurement Advisory Council is repealed July 1, 2025.
(2)
(1)
Section
63A-5b-807
, Eminent domain of unincorporated city owned land, is
repealed January 1, 2027.
(3)
(2)
Section
63A-17-806
, Definitions -- Infant at Work Pilot Program -- Administration
-- Report, is repealed June 30, 2026.
(4)
Section
63C-1-103
, Appointment and terms of boards, committees, councils, and
commissions transitioning on October 1, 2024, or December 31, 2024, is repealed July
1, 2025.
(5)
Section
63C-1-104
, Appointment and terms of boards transitioning on October 1, 2024,
is repealed January 1, 2025.
(6)
Subsection
63G-6a-802(1)(e)
, regarding a procurement for a presidential debate, is
repealed January 1, 2025.
(7)
Subsection
63G-6a-802(3)(b)(iii)
, regarding a procurement for a presidential debate, is
repealed January 1, 2025.
(8)
(3)
Subsection
63H-7a-403(2)(b)
, regarding the charge to maintain the public safety
communications network, is repealed July 1, 2033.
(9)
(4)
Subsection
63J-1-602.2(30)
, regarding funding the Enterprise Zone Act, is repealed
December 31, 2026.
(10)
(5)
Subsection
63J-1-602.2(46)
, regarding appropriations to the State Tax
Commission for deferral reimbursements, is repealed July 1, 2027.
(11)
Section
63M-7-221
, Expungement working group, is repealed April 30, 2025.
(12)
(6)
Title 63N, Chapter 2, Part 2, Enterprise Zone Act, is repealed December 31, 2026.
Section 59. Section
63I-2-279
is amended to read:
63I-2-279
Effective
05/06/26
. Repeal dates: Title 79.
(1)
Section
79-2-407
, Study of funding for water infrastructure costs, is repealed July 1,
2025.
(2)
Subsection
79-4-1002(2)
, regarding a pilot program for veteran free admission to state
parks, is repealed July 1, 2025.
(3)
Title 79, Chapter 6, Part 14, Energy Project Assessment, is repealed January 1, 2028.
Section 60. Section
63I-2-281
is amended to read:
63I-2-281
Effective
05/06/26
. Repeal dates: Title 81.
(1)
Section
81-6-302
, Low income table -- Obligor parent only -- Child support orders
entered before January 1, 2023, is repealed January 1, 2025.
(2)
Section
81-6-303
, Low income table -- Obligor parent only -- Child support orders
entered before January 1, 2023, is repealed January 1, 2025
Reserved
.
Section 61. Section
63J-1-312
is amended to read:
63J-1-312
Effective
05/06/26
. Establishing a General Fund Budget Reserve
Account -- Providing for deposits and expenditures from the account -- Providing for
interest generated by the account.
(1)
As used in this section:
(a)
" Income Tax Fund budget deficit" means a situation where appropriations made by
the Legislature from the Income Tax Fund for a fiscal year exceed the estimated
revenues adopted by the Executive Appropriations Committee of the Legislature for
the Income Tax Fund in that fiscal year.
(b)
(a)
"General Fund appropriations" means the sum of the spending authority for a
fiscal year that is:
(i)
granted by the Legislature in all appropriation acts and bills; and
(ii)
identified as coming from the General Fund.
(c)
(b)
"General Fund budget deficit" means a situation where General Fund
appropriations made by the Legislature for a fiscal year exceed the estimated
revenues adopted by the Executive Appropriations Committee of the Legislature for
the General Fund in that fiscal year.
(d)
(c)
"General Fund revenue surplus" means a situation where actual General Fund
revenues collected in a completed fiscal year exceed the estimated revenues for the
General Fund for that fiscal year that were adopted by the Executive Appropriations
Committee of the Legislature.
(d)
"Income Tax Fund budget deficit" means a situation where appropriations made by
the Legislature from the Income Tax Fund for a fiscal year exceed the estimated
revenues adopted by the Executive Appropriations Committee of the Legislature for
the Income Tax Fund in that fiscal year.
(e)
"Operating deficit" means that, at the end of the fiscal year, the unassigned fund
balance in the General Fund is less than zero.
(2)
There is created within the General Fund a restricted account to be known as the
General Fund Budget Reserve Account, which is designated to receive the legislative
appropriations and the surplus revenue required to be deposited into the account by this
section.
(3)
(a)
(i)
Except as provided in Subsection
(3)(a)(ii)
, at the end of any fiscal year in
which the Division of Finance, in consultation with the legislative fiscal analyst
and in conjunction with the completion of the annual audit by the state auditor,
determines that there is a General Fund revenue surplus, the Division of Finance
shall transfer 25% of the General Fund revenue surplus to the General Fund
Budget Reserve Account.
(ii)
If the transfer of 25% of the General Fund revenue surplus to the General Fund
Budget Reserve Account would cause the balance in the account to exceed 9% of
General Fund appropriations for the fiscal year in which the revenue surplus
occurred, the Division of Finance shall:
(A)
transfer to the General Fund Budget Reserve Account only those funds
necessary to ensure that the balance in the account equals 9% of General Fund
appropriations for the fiscal year in which the General Fund revenue surplus
occurred; and
(B)
transfer to the State Sovereignty Fund created in Section
51-13-201
the
remaining amount of the 25% of the General Fund revenue surplus described
in Subsection
(3)(a)(i)
.
(iii)
The Division of Finance shall calculate the amount to be transferred under this
Subsection
(3)(a)
:
(A)
after making the transfer of General Fund revenue surplus to the Medicaid
Growth Reduction and Budget Stabilization Account, as provided in Section
63J-1-315
;
(B)
before transferring from the General Fund revenue surplus any other year-end
contingency appropriations, year-end set-asides, or other year-end transfers
required by law; and
(C)
excluding any direct legislative appropriation made to the General Fund
Budget Reserve Account for the fiscal year.
(b)
(i)
Except as provided in Subsection
(3)(b)(ii)
, in addition to Subsection
(3)(a)(i)
,
if a General Fund revenue surplus exists and if, within the last 10 years, the
Legislature has appropriated any money from the General Fund Budget Reserve
Account that has not been replaced by appropriation or as provided in this
Subsection
(3)(b)
, the Division of Finance shall transfer up to 25% more of the
General Fund revenue surplus to the General Fund Budget Reserve Account to
replace the amounts appropriated, until direct legislative appropriations, if any,
and transfers from the General Fund revenue surplus under this Subsection
(3)(b)
have replaced the appropriations from the account.
(ii)
If the transfer under Subsection
(3)(b)(i)
would cause the balance in the account
to exceed 9% of General Fund appropriations for the fiscal year in which the
revenue surplus occurred, the Division of Finance shall transfer only those funds
necessary to ensure that the balance in the account equals 9% of General Fund
appropriations for the fiscal year in which the revenue surplus occurred.
(iii)
The Division of Finance shall calculate the amount to be transferred under this
Subsection
(3)(b)
:
(A)
after making the transfer of General Fund revenue surplus to the Medicaid
Growth Reduction and Budget Stabilization Account, as provided in Section
63J-1-315
;
(B)
before transferring from the General Fund revenue surplus any other year-end
contingency appropriations, year-end set-asides, or other year-end transfers
required by law; and
(C)
excluding any direct legislative appropriation made to the General Fund
Budget Reserve Account for the fiscal year.
(c)
For appropriations made by the Legislature to the General Fund Budget Reserve
Account, the Division of Finance shall treat those appropriations, unless otherwise
specified in the appropriation, as replacement funds for appropriations made from the
account if funds were appropriated from the General Fund Budget Reserve Account
within the past 10 years and have not yet been replaced.
(4)
The Legislature may appropriate money from the General Fund Budget Reserve
Account only to:
(a)
resolve a General Fund budget deficit, for the fiscal year in which the General Fund
budget deficit occurs;
(b)
pay some or all of state settlement agreements approved under
Title 63G, Chapter
10, State Settlement Agreements Act
;
(c)
pay claims approved under Section
63G-9-304
;
(d)
pay retroactive tax refunds;
(e)
resolve an Income Tax Fund budget deficit; or
(f)
finance an existing federally funded program or activity when:
(i)
the federal funds expected to fund the federal program or activity are not available
to fund the program or activity; and
(ii)
the Legislature and governor concurrently determine that the program or activity
is essential.
(5)
Interest generated from investments of money in the General Fund Budget Reserve
Account shall be deposited into the General Fund.
Section 62. Section
63N-2-106
is amended to read:
63N-2-106
Effective
05/06/26
. Reports -- Posting monthly and annual reports --
Audit and study of tax credits.
(1)
The office shall include the following information in the annual written report described
in Section
63N-1a-306
:
(a)
the office's success in attracting new commercial projects to development zones
under this part and the corresponding increase in new incremental jobs;
(b)
how many new incremental jobs and high paying jobs are employees of a company
that received tax credits under this part, including the number of employees who
work for a third-party rather than directly for a company, receiving the tax credits
under this part;
(c)
the estimated amount of tax credit commitments made by the office and the period of
time over which tax credits will be paid;
(d)
the economic impact on the state from new state revenues and the provision of tax
credits under this part;
(e)
the estimated costs and economic benefits of the tax credit commitments made by the
office;
(f)
the actual costs and economic benefits of the tax credit commitments made by the
office; and
(g)
tax credit commitments made by the office, with the associated calculation.
(2)
Each month, the office shall post on its website and on a state website:
(a)
the new tax credit commitments made by the office during the previous month; and
(b)
the estimated costs and economic benefits of those tax credit commitments.
(3)
(a)
On or before November 1, 2014, and every three years after November 1, 2014,
the office shall:
(i)
conduct an audit of the tax credits allowed under Section
63N-2-105
;
(ii)
study the tax credits allowed under Section
63N-2-105
; and
(iii)
make recommendations concerning whether the tax credits should be continued,
modified, or repealed.
(b)
The audit shall include an evaluation of:
(i)
the cost of the tax credits;
(ii)
the purposes and effectiveness of the tax credits;
(iii)
the extent to which the state benefits from the tax credits; and
(iv)
the state's return on investment under this part measured by new state revenues,
compared with the costs of tax credits provided and
GOED's
the office's
expenses in administering this part.
(c)
The office shall provide the results of the audit described in this Subsection
(3)
:
(i)
in the written annual report described in Subsection
(1)
; and
(ii)
as part of the reviews described in Sections
59-7-159
and
59-10-137
.
Section 63. Section
63N-3-1601
is amended to read:
63N-3-1601
Effective
05/06/26
. Definitions.
(1)
"Affordable housing" means:
(a)
for homes that are not owner occupied, housing occupied or reserved for occupancy
by households with a gross household income equal to or less than 80% of the county
median gross income for households of the same size; or
(b)
(i)
for homes that are owner occupied, housing that is priced at 80% of the county
median home price; or
(ii)
for homes that are owner occupied, housing that is priced at 80% of the zip code
median home price if:
(A)
the proposal described in Section
63N-3-1603
demonstrates that a deviation
from the county median home price will achieve the objectives described in
Subsection
63N-3-1602(1)
; and
(B)
the zip code median home price is based upon county property tax assessment
data.
(2)
"Agency" means the same as that term is defined in Section
17C-1-102
.
(3)
"Base taxable value" means the same as that term is defined in Section
63N-3-602
.
(4)
"Base year" means, for each tax increment collection period triggered within a proposed
first home investment zone area, the calendar year prior to the calendar year the tax
increment begins to be collected for those parcels triggered for that collection period.
(5)
(a)
"Developable area" means the portion of land within a first home investment zone
available for development and construction of business and residential uses.
(b)
"Developable area" does not include portions of land within a first home investment
zone that are allocated to:
(i)
parks;
(ii)
recreation facilities;
(iii)
open spaces;
(iv)
trails;
(v)
parking;
(vi)
roadway facilities; or
(vii)
other public facilities.
(6)
"Dwelling unit" means the same as that term is defined in Section
63N-3-602
.
(7)
"Extraterritorial home" means a dwelling unit that is included as part of the first home
investment zone proposal that:
(a)
is located within the municipality proposing the first home investment zone but
outside the boundary of the first home investment zone;
(b)
is part of a development with a density of at least six units per acre;
(c)
is not located within an existing housing and transit reinvestment zone or an area that
could be included in a housing and transit reinvestment zone;
(d)
has not been issued a building permit by the municipality as of the date of the
approval of the first home investment zone; and
(e)
is required to be owner occupied for no less than 25 years.
(8)
"First home investment zone" means a first home investment zone created in accordance
with this part.
(9)
"Home" means a dwelling unit.
(10)
"Housing and transit reinvestment zone" means the same as that term is defined in
Section
63N-3-602
.
(11)
"Housing and transit reinvestment zone committee" means the housing and transit
reinvestment zone committee described in Section
63N-3-605
.
(12)
"Metropolitan planning organization" means the same as that term is defined in
Section
72-1-208.5
.
(13)
"Mixed use development" means the same as that term is defined in Section
63N-3-603
63N-3-602
.
(14)
"Moderate income housing plan" means the same as that term is defined in Section
11-41-102
.
(15)
"Municipality" means the same as that term is defined in Section
10-1-104
.
(16)
"Owner occupied" means private real property that is:
(a)
used for a single-family residential purpose; and
(b)
required to be occupied by the owner of the real property for no less than 25 years.
(17)
"Project area" means the same as that term is defined in Section
17C-1-102
.
(18)
(a)
"Project improvements" means site improvements and facilities that are:
(i)
planned and designed to provide service for development resulting from a
development activity;
(ii)
necessary for the use and convenience of the occupants or users of development
resulting from a development activity; and
(iii)
not identified or reimbursed as a system improvement.
(b)
"Project improvements" does not mean system improvements.
(19)
"State Tax Commission" means the State Tax Commission created in Section
59-1-201
.
(20)
(a)
"System improvements" means existing and future public facilities that are
designed to provide services to service areas within the community at large.
(b)
"System improvements" does not mean project improvements.
(21)
(a)
"Tax increment" means the difference between:
(i)
the amount of property tax revenue generated each tax year by a taxing entity from
the area within a first home investment zone designated in the first home
investment zone proposal as the area from which tax increment is to be collected,
using the current assessed value and each taxing entity's current certified tax rate
as defined in Section
59-2-924
; and
(ii)
the amount of property tax revenue that would be generated from that same area
using the base taxable value and each taxing entity's current certified tax rate as
defined in Section
59-2-924
.
(b)
"Tax increment" does not include property tax revenue from:
(i)
a multicounty assessing and collecting levy described in Subsection
59-2-1602(2)
;
or
(ii)
a county additional property tax described in Subsection
59-2-1602(4)
.
(22)
"Taxing entity" means the same as that term is defined in Section
17C-1-102
.
(23)
"Unencumbered annual community reinvestment agency revenue" means tax
increment revenue received by the agency for purposes identified in Title 17C, Limited
Purpose Local Government Entities - Community Reinvestment Agency Act, that:
(a)
have not been designated or restricted for future qualified uses as approved by the
agency board related to a specific project area; and
(b)
do not have a date certain by which the tax increment revenues will be used.
Section 64. Section
64-13-10.6
is amended to read:
64-13-10.6
Effective
05/06/26
. Transition and reentry of an inmate at
termination of incarceration.
(1)
The department shall evaluate the case action plan and update the case action plan as
necessary to prepare for the offender's transition from incarceration to release, including:
(a)
establishing the supervision level and program needs, based on the offender's
criminal risk factors;
(b)
identifying barriers to the offender's ability to obtain housing, food, clothing, and
transportation;
(c)
identifying community-based treatment resources that are reasonably accessible to
the offender;
(d)
establishing the initial supervision procedures and strategy for the offender's parole
officer; and
(e)
ensuring that the offender has access to the web portal described in Section
35A-2-204
a minimum of 30 days before the offender's anticipated release date.
(2)
The department shall notify the Board of Pardons and Parole not fewer than 30 days
prior to an offender's release of:
(a)
the offender's case action plan; and
(b)
any specific conditions of parole necessary to better facilitate transition to the
community.
(3)
(a)
At least six months before the projected date of an inmate's release from
incarceration, if practicable, the department shall follow the procedures described in
Section
64-13-10.4
.
(b)
If the department is notified of the inmate's release and the remaining term of
incarceration is for less than six months, the department shall follow the procedures
described in Section
64-13-10.4
as soon as practicable after the department receives
notification of the inmate's release date.
(4)
If the inmate's term of incarceration is for longer than six months, the department shall
follow procedures described in Section
64-13-10.4
:
(a)
approximately six months before the date of the inmate's anticipated release, if the
inmate's term of incarceration is for longer than six months; or
(b)
as soon as possible, upon notification of the inmate's release, if the release is in
shorter than six months.
(5)
(a)
If an inmate accepts assistance in obtaining a current state-issued identification
card or driver license, as described in Subsection
64-13-10.4(4)
, the department shall
coordinate with the Driver License Division to:
(i)
(A)
obtain a duplicate of the inmate's state-issued driver license, as described in
Section
53-3-215
; or
(B)
renew the inmate's state-issued driver license, if the inmate meets the criteria
listed in Section
53-3-214
; or
(ii)
(A)
extend the inmate's state-issued regular identification card, as described in
Section
53-3-807
; or
(B)
issue the inmate a temporary regular identification card as described in
Subsection
53-3-805(10)
53-3-805(11)
, unless the inmate will live outside this
state immediately upon release.
(b)
(i)
Subject to Subsection
(5)(b)(ii)
, the department shall ensure that within the last
seven days of the inmate's incarceration, the inmate meets with the Driver License
Division to be issued a duplicate driver license, a renewed driver license, an
extended regular identification card, or a temporary regular identification card, as
described in Subsection
(5)(a)
.
(ii)
If an inmate is released from a facility other than a state correctional facility, the
department shall coordinate with that correctional facility and the Driver License
Division in assisting the inmate in meeting with the Driver License Division.
(c)
Before the inmate meets with the Driver License Division, as described in Subsection
(5)(b)(i)
, the department shall ensure that the inmate is provided all required
documentation and information the department possesses for the inmate to obtain a
document listed in Subsection
(5)(a)
, including:
(i)
all personal identification documentation; and
(ii)
a voucher for payment toward any one of the documents listed in Subsection
(5)(a)
, up to the cost of a temporary regular identification card described in
Subsection
53-3-805(10)
53-3-805(11)
.
(6)
(a)
Subsections
(4)
and
(5)
do not apply to an inmate that is not:
(i)
a citizen of the United States; or
(ii)
a lawful resident of the United States and has legal authorization to work in the
United States.
(b)
An inmate described in Subsection
(6)(a)
may be subject to the department's
notification requirements under Section
64-13-10.7
.
Section 65. Section
64-13-14.5
is amended to read:
64-13-14.5
Effective
05/06/26
. Limits of confinement place -- Release status --
Work release.
(1)
The department may extend the limits of the place of confinement of an inmate when, as
established by department policies and procedures, there is cause to believe the inmate
will honor the trust, by authorizing the inmate under prescribed conditions:
(a)
to leave temporarily for purposes specified by department policies and procedures to
visit specifically designated places for a period not to exceed 30 days;
(b)
to participate in a voluntary training program in the community while housed at a
correctional facility or to work at paid employment;
(c)
to be housed in a nonsecure community correctional center operated by the
department; or
(d)
to be housed in any other facility under contract with the department.
(2)
(a)
The department shall establish rules governing offenders on release status.
(b)
A copy of the rules established under Subsection
(2)(a)
shall be furnished to the
offender and to any employer or other person participating in the offender's release
program.
(c)
Any employer or other participating person shall agree in writing to abide by the
rules established under Subsection
(2)(a)
and to notify the department of the
offender's discharge or other release from a release program activity, or of any
violation of the rules governing release status.
(3)
The willful failure of an inmate to remain within the extended limits of his confinement
or to return within the time prescribed to an institution or facility designated by the
department is an escape from custody.
(4)
If an offender is arrested for the commission of a crime, the arresting authority shall
immediately notify the department of the arrest.
(5)
The department may impose appropriate sanctions pursuant to Section
64-14-204
upon
offenders who violate the adult sentencing and supervision length guidelines, as defined
in Section
63M-7-401.1
, including prosecution for escape under Section
76-8-309
or
76-8-309.3
76-8-309.1
and for absconding from supervision.
(6)
An inmate who is housed at a nonsecure correctional facility and on work release may
not be required to work for less than the current federally established minimum wage, or
under substandard working conditions.
Section 66. Section
64-13e-102
is amended to read:
64-13e-102
Effective
05/06/26
. Definitions.
As used in this chapter:
(1)
"Alternative treatment program" means:
(a)
an evidence-based cognitive behavioral therapy program; or
(b)
a certificate-based program provided by:
(i)
an institution of higher education described in Subsection
53H-1-102(1)(b)
; or
(ii)
a degree-granting institution acting in the degree-granting institution's technical
education role described in Section
53H-3-608
.
(2)
"Average state daily incarceration cost" means the average cost incurred by the
department per bed day over the previous three fiscal years, that reflects the following
expenses incurred by the department for housing an inmate:
(a)
executive overhead;
(b)
administrative overhead;
(c)
transportation overhead;
(d)
division overhead; and
(e)
motor pool expenses.
(3)
"Board" means the Board of Pardons and Parole.
(4)
"Commission" means the State Commission on Criminal and Juvenile Justice, created in
Section
63M-7-201
.
(5)
(a)
"Condition of probation day" means a day spent by a state probationary inmate in
a county correctional facility as a condition of probation.
(b)
"Condition of probation day" includes a day spent by a state probationary inmate in a
county correctional facility:
(i)
after the date of sentencing;
(ii)
before the date of sentencing, if a court orders that the state probationary inmate
shall receive credit for time served in a county correctional facility before the date
of sentencing;
(iii)
as a condition of an original order of probation; and
(iv)
as a condition of a new order of probation after a prior revocation of probation.
(c)
"Condition of probation day" does not include a day spent by a state probationary
inmate in a county correctional facility:
(i)
as a probation sanction day;
(ii)
after the state probationary inmate has spent 365 consecutive days in a county
correctional facility for a single order of probation;
(iii)
as a condition of a plea in abeyance agreement if a conviction has not been
entered;
(iv)
on a hold instituted by the federal Immigration and Customs Enforcement
Agency of the United States Department of Homeland Security; or
(v)
after the termination of probation if the state probationary inmate is:
(A)
sentenced to prison; or
(B)
eligible for release.
(6)
"Department" means the Department of Corrections, created in Section
64-13-2
.
(7)
"Division" means the Division of Finance, created in Section
63A-3-101
.
(8)
(a)
"Eligible bed day" means a day spent by a state probationary inmate or a state
parole inmate in a county correctional facility that is eligible for reimbursement
under Section
64-13e-104
.
(b)
"Eligible bed day" includes:
(i)
a condition of probation day;
(ii)
a parole hold day;
(iii)
a parole sanction day; and
(iv)
a probation sanction day.
(9)
(a)
"Parole hold day" means a day spent in a county correctional facility by a state
parole inmate under Subsection
64-13-29(3)
64-14-205(3)
based on a suspected
violation of the state parole inmate's terms of parole.
(b)
"Parole hold day" does not include a day spent in a county correctional facility by a
state parole inmate:
(i)
after the state parole inmate has spent 72 hours, excluding weekends and holidays,
for a single suspected violation of the state parole inmate's terms of parole; or
(ii)
as a parole sanction day.
(10)
(a)
"Parole sanction day" means a day spent in a county correctional facility by a
state parole inmate as a sanction under Subsection
64-13-6(2)
for a violation of the
state parole inmate's terms of parole.
(b)
"Parole sanction day" includes not more than three consecutive days and not more
than a total of six days within a period of 30 days for each sanction.
(c)
"Parole sanction day" does not include a parole hold day.
(11)
(a)
"Probation sanction day" means a day spent in a county correctional facility by a
state probationary inmate as a sanction under Subsection
64-13-6(2)
based on a
violation of the state probationary inmate's terms of probation.
(b)
"Probation sanction day" includes not more than three consecutive days and not more
than a total of six days within a period of 30 days for each sanction.
(c)
"Probation sanction day" does not include:
(i)
a condition of probation day; or
(ii)
a day spent in a county correctional facility by a state probationary inmate under
Subsection
64-14-205(3)
based on a suspected violation of the state probationary
inmate's terms of probation.
(12)
"Rate surplus" means the dollar amount by which the average state daily incarceration
cost for a given year exceeds 105% of the prior year's state daily incarceration rate.
(13)
"State daily incarceration rate" means the daily per bed dollar basis upon which the
department will calculate payments to other parties for housing state inmates and state
probationary inmates.
(14)
"State inmate" means an individual, other than a state probationary inmate or state
parole inmate, who is committed to the custody of the department.
(15)
"State parole inmate" means an individual who is:
(a)
on parole, as defined in Section
77-27-1
; and
(b)
housed in a county correctional facility for a reason related to the individual's parole.
(16)
"State probationary inmate" means a felony probationer sentenced to time in a county
correctional facility under Subsection
77-18-105(6)
.
(17)
"Treatment program" means:
(a)
an alcohol treatment program;
(b)
a substance abuse treatment program;
(c)
a sex offender treatment program; or
(d)
an alternative treatment program.
Section 67. Section
65A-8-401
is amended to read:
65A-8-401
Effective
05/06/26
. Definitions.
As used in this section:
(1)
"High risk wildland urban interface property" means property located within the
boundary of high risk wildland urban interface as designated by the wildfire risk
assessment tool in Subsection
65A-8-203(8)(a)
and defined by rule made in accordance
with Subsection
65A-8-402(5)(a)
.
(2)
"Triage scale" means a scale with three classifications adopted by the division to
evaluate and classify property located within the wildland urban interface as to what
actions are needed to prepare the property for fire.
(3)
"Wildland urban interface" means the same as that term is defined in Section
65A-8a-102
65A-1-1
.
(4)
"Wildland urban interface building standards" means the edition of the Utah Wildland
Urban Interface Code adopted under Section
15A-2-103
.
(5)
"Wildland urban interface coordinator" means a representative of the division or a
county who evaluates and classifies wildland urban interface property in accordance
with Section
65A-8-402
.
(6)
"Wildland urban interface property and casualty insurer" means the same as that term is
defined in Section
31A-22-1310
.
Section 68. Section
73-10-4
is amended to read:
73-10-4
Effective
05/06/26
Partially Repealed
12/31/30
. Powers and duties of
board.
(1)
The board shall have the following powers and duties to:
(a)
authorize studies, investigations, and plans for the full development, use, and
promotion of the water and power resources of the state, including preliminary
surveys, stream gauging, examinations, tests, and other estimates either separately or
in consultation with federal, state and other agencies;
(b)
enter into contracts subject to the provisions of this chapter for the construction or
purchase of a project that in the opinion of the board will conserve and use for the
best advantage of the people of this state the water and power resources of the state,
including projects beyond the boundaries of the state of Utah located on interstate
waters when the benefit of such projects accrues to the citizens of the state;
(c)
sue and be sued in accordance with applicable law;
(d)
enter into a contract that the Utah water agent, appointed under Section
73-10g-702
,
recommends for a water augmentation project under Section
73-10g-703
;
(e)
cooperate with the Utah water agent, appointed under Section
73-10g-702
, in matters
affecting interstate compact negotiations and the administration of the compacts
affecting the waters of interstate rivers, lakes and other sources of supply, with the
exception of:
(i)
the waters of the Colorado River system that are governed by
Title 63M, Chapter
14, Colorado River Authority of Utah Act
; or
(ii)
state representation under
:
(A)
the Bear River Compact as provided in Section
73-16-4
;
or
(B)
the Columbia Interstate Compact as provided in Section
73-19-9
;
(f)
contract with federal and other agencies and with the National Water Resources
Association and to make studies, investigations and recommendations and do all
other things on behalf of the state for any purpose that relates to the development,
conservation, protection and control of the water and power resources of the state;
(g)
consult and advise with the Utah Water Users' Association and other organized water
users' associations in the state;
(h)
consider and make recommendations on behalf of the state of reclamation projects or
other water development projects for construction by any agency of the state or
United States and in so doing recommend the order in which projects shall be
undertaken; or
(i)
review, approve, and revoke an application to create a water bank under
Chapter 31,
Water Banking Act
, collect an annual report, maintain the water banking website, and
conduct any other function related to a water bank as described in
Chapter 31, Water
Banking Act
.
(2)
Nothing contained in this section shall be construed to impair or otherwise interfere
with the authority of the state engineer granted by this title, except as specifically
otherwise provided in this section.
Section 69. Section
76-5-203
is amended to read:
76-5-203
Effective
05/06/26
. Murder -- Penalties -- Affirmative defense and
special mitigation -- Separate offenses.
(1)
(a)
As used in this section, "predicate offense" means:
(i)
a clandestine drug lab violation under Section
58-37d-4
or
58-37d-5
;
(ii)
aggravated child abuse, under Subsection
76-5-109.2(3)(a)
, when the abused
individual is younger than 18 years old;
(iii)
child torture under Section
76-5-109.4
;
(iv)
kidnapping under Section
76-5-301
;
(v)
child kidnapping under Section
76-5-301.1
;
(vi)
aggravated kidnapping under Section
76-5-302
;
(vii)
rape under Section
76-5-402
;
(viii)
rape of a child under Section
76-5-402.1
;
(ix)
object rape under Section
76-5-402.2
;
(x)
object rape of a child under Section
76-5-402.3
;
(xi)
forcible sodomy under Section
76-5-403
;
(xii)
sodomy upon a child under Section
76-5-403.1
;
(xiii)
forcible sexual abuse under Section
76-5-404
;
(xiv)
sexual abuse of a child under Section
76-5-404.1
;
(xv)
aggravated sexual abuse of a child under Section
76-5-404.3
;
(xvi)
aggravated sexual assault under Section
76-5-405
;
(xvii)
arson under Section
76-6-102
;
(xviii)
aggravated arson under Section
76-6-103
;
(xix)
burglary under Section
76-6-202
;
(xx)
aggravated burglary under Section
76-6-203
;
(xxi)
robbery under Section
76-6-301
;
(xxii)
aggravated robbery under Section
76-6-302
;
(xxiii)
escape under Section
76-8-309
;
(xxiv)
aggravated escape under Section
76-8-309.3
76-8-309.1
; or
(xxv)
a violation of Section
76-11-209
or
76-11-210
regarding discharge of a firearm
or dangerous weapon.
(b)
Terms defined in Section
76-1-101.5
apply to this section.
(2)
An actor commits murder if:
(a)
the actor intentionally or knowingly causes the death of another individual;
(b)
intending to cause serious bodily injury to another individual, the actor commits an
act clearly dangerous to human life that causes the death of the other individual;
(c)
acting under circumstances evidencing a depraved indifference to human life, the
actor knowingly engages in conduct that creates a grave risk of death to another
individual and thereby causes the death of the other individual;
(d)
(i)
the actor is engaged in the commission, attempted commission, or immediate
flight from the commission or attempted commission of any predicate offense, or
is a party to the predicate offense;
(ii)
an individual other than a party described in Section
76-2-202
is killed in the
course of the commission, attempted commission, or immediate flight from the
commission or attempted commission of any predicate offense; and
(iii)
the actor acted with the intent required as an element of the predicate offense;
(e)
the actor recklessly causes the death of a peace officer or military service member in
uniform while in the commission or attempted commission of:
(i)
an assault against a peace officer under Section
76-5-102.4
;
(ii)
interference with a peace officer while making a lawful arrest under Section
76-8-305
if the actor uses force against the peace officer; or
(iii)
an assault against a military service member in uniform under Section
76-5-102.4
;
or
(f)
the actor commits a homicide that would be aggravated murder, but the offense is
reduced in accordance with Subsection
76-5-202(4)
.
(3)
(a)
(i)
A violation of Subsection
(2)
is a first degree felony.
(ii)
A defendant who is convicted of murder shall be sentenced to imprisonment for
an indeterminate term of not less than 15 years and which may be for life.
(b)
Notwithstanding Subsection
(3)(a)
, if the trier of fact finds the elements of murder,
or alternatively, attempted murder, as described in this section are proved beyond a
reasonable doubt, and also finds that the existence of special mitigation is established
by a preponderance of the evidence and in accordance with Section
76-5-205.5
, the
court shall enter a judgment of conviction as follows:
(i)
if the trier of fact finds the defendant guilty of murder, the court shall enter a
judgment of conviction for manslaughter; or
(ii)
if the trier of fact finds the defendant guilty of attempted murder, the court shall,
notwithstanding Subsection
76-4-102(1)(b)
or
76-4-102(1)(c)
, enter a judgment of
conviction for attempted manslaughter.
(4)
(a)
It is an affirmative defense to a charge of murder or attempted murder that the
defendant caused the death of another individual or attempted to cause the death of
another individual under a reasonable belief that the circumstances provided a legal
justification or excuse for the conduct although the conduct was not legally justifiable
or excusable under the existing circumstances.
(b)
The reasonable belief of the actor under Subsection
(4)(a)
shall be determined from
the viewpoint of a reasonable person under the then existing circumstances.
(c)
Notwithstanding Subsection
(3)(a)
, if the trier of fact finds the elements of murder, or
alternatively, attempted murder, as described in this section are proved beyond a
reasonable doubt, and also finds the affirmative defense described in this Subsection
(4)
is not disproven beyond a reasonable doubt, the court shall enter a judgment of
conviction as follows:
(i)
if the trier of fact finds the defendant guilty of murder, the court shall enter a
judgment of conviction for manslaughter; or
(ii)
if the trier of fact finds the defendant guilty of attempted murder, the court shall
enter a judgment of conviction for attempted manslaughter.
(5)
(a)
Any predicate offense that constitutes a separate offense does not merge with the
crime of murder.
(b)
An actor who is convicted of murder, based on a predicate offense that constitutes a
separate offense, may also be convicted of, and punished for, the separate offense.
Section 70. Section
76-5c-101
is amended to read:
76-5c-101
Effective
05/06/26
. Definitions.
As used in this chapter:
(1)
"Blinder rack" means an opaque cover that covers the lower 2/3 of a material so that the
lower 2/3 of the material is concealed from view.
(2)
"Constructive awareness" means that:
(a)
a reasonable inspection or observation by an individual under the circumstances
would have disclosed the nature of the subject matter; and
(b)
a failure to inspect or observe by the individual is either for the purpose of avoiding
the disclosure or the individual is criminally negligent.
(3)
"Contemporary community standards" means those current standards in the vicinage
where an offense alleged under this part has occurred, is occurring, or will occur.
(4)
"Criminally negligent" means the same as that term is defined in Section
76-2-103
.
(5)
"Distribute" means to transfer possession of a material with or without consideration.
(6)
"Exhibit" means to show.
(7)
(a)
"Harmful to minors" means that quality of any description or representation, in
whatsoever form, of nudity, sexual conduct, sexual excitement, or sadomasochistic
abuse when it:
(i)
taken as a whole, appeals to the prurient interest in sex of minors;
(ii)
is patently offensive to prevailing standards in the adult community as a whole
with respect to what is suitable material for minors; and
(iii)
taken as a whole, does not have serious value for minors.
(b)
Serious value includes only serious literary, artistic, political, or scientific value for
minors.
(8)
"Knowingly," regarding material or a performance, means an awareness, whether actual
awareness or constructive awareness, of the character of the material or performance.
(9)
(a)
"Material" means anything printed or written or any picture, drawing, photograph,
motion picture, or pictorial representation, or any statue or other figure, or any
recording or transcription, or any mechanical, chemical, or electrical reproduction, or
anything which is or may be used as a means of communication.
(b)
"Material" includes undeveloped photographs, molds, printing plates, and other
latent representational objects.
(10)
"Minor" means an individual younger than 18 years old.
(11)
"Negligently" means simple negligence, the failure to exercise that degree of care that
a reasonable and prudent person would exercise under like or similar circumstances.
(12)
"Nudity" means:
(a)
the showing of the human male or female genitals, pubic area, or buttocks, with less
than an opaque covering;
(b)
the showing of a female breast with less than an opaque covering, or any portion of
the female breast below the top of the areola; or
(c)
the depiction of covered male genitals in a discernibly turgid state.
(13)
"Performance" means any physical human bodily activity, whether engaged in alone or
with other individuals, including singing, speaking, dancing, acting, simulating, or
pantomiming.
(14)
"Pornographic" means:
(a)
the average individual, applying contemporary community standards, finds that,
taken as a whole, the material or performance appeals to prurient interest in sex;
(b)
the material or performance is patently offensive in the description or depiction of
nudity, sexual conduct, sexual excitement, sadomasochistic abuse, or excretion; and
(c)
taken as a whole the material or performance does not have serious literary, artistic,
political, or scientific value.
(15)
"Public place" includes a place to which admission is gained by payment of a
membership or admission fee, however designated, notwithstanding its being designated
a private club or by words of like import.
(16)
"Sadomasochistic abuse" means:
(a)
flagellation or torture by or upon a person who is nude or clad in undergarments, a
mask, or in a revealing or bizarre costume; or
(b)
the condition of being fettered, bound, or otherwise physically restrained on the part
of an individual clothed as described in Subsection
(14)(a)
(16)(a)
.
(17)
"Sexual conduct" means acts of masturbation, sexual intercourse, or any touching of an
individual's clothed or unclothed genitals, pubic area, buttocks, or, if the individual is a
female, breast, whether alone or between members of the same or opposite sex or
between humans and animals in an act of apparent or actual sexual stimulation or
gratification.
(18)
"Sexual excitement" means a condition of human male or female genitals when in a
state of sexual stimulation or arousal, or the sensual experiences of humans engaging in
or witnessing sexual conduct or nudity.
Section 71. Section
76-6-202
is amended to read:
76-6-202
Effective
05/06/26
. Burglary.
(1)
Terms defined in Sections
76-1-101.5
and
76-6-101
76-6-201
apply to this section.
(2)
An actor commits burglary if the actor enters or remains unlawfully in a building or any
portion of a building with intent to commit:
(a)
a felony;
(b)
theft;
(c)
an assault on any person;
(d)
lewdness, in violation of Section
76-5-419
;
(e)
sexual battery, in violation of Section
76-5-418
;
(f)
lewdness involving a child, in violation of Section
76-5-420
;
(g)
voyeurism, in violation of Section
76-12-306
;
(h)
recorded or photographed voyeurism, in violation of Section
76-12-307
; or
(i)
distribution of images obtained through voyeurism, in violation of Section
76-12-308
.
(3)
(a)
Except as provided in Subsection
(3)(b)
, a violation of Subsection
(2)
is a third
degree felony.
(b)
A violation of Subsection
(2)
is a second degree felony if the violation is committed
in a dwelling.
(4)
A violation of this section is a separate offense from any of the offenses listed in
Subsections
(2)(a)
through (i), and which may be committed by the actor while in the
building.
Section 72. Section
77-20-205
is amended to read:
77-20-205
Effective
05/06/26
. Pretrial release by a magistrate or judge.
(1)
(a)
At the time that a magistrate issues a warrant of arrest, or finds there is probable
cause to support the individual's arrest under Rule 9 of the Utah Rules of Criminal
Procedure, the magistrate shall issue a temporary pretrial status order that:
(i)
releases the individual on the individual's own recognizance during the time the
individual awaits trial or other resolution of criminal charges;
(ii)
designates a condition, or a combination of conditions, to be imposed upon the
individual's release during the time the individual awaits trial or other resolution
of criminal charges; or
(iii)
orders the individual be detained during the time the individual awaits trial or
other resolution of criminal charges, subject to the requirements of Subsection
(1)(c)
.
(b)
At the time that a magistrate issues a summons, the magistrate may issue a temporary
pretrial status order that:
(i)
releases the individual on the individual's own recognizance during the time the
individual awaits trial or other resolution of criminal charges; or
(ii)
designates a condition, or a combination of conditions, to be imposed upon the
individual's release during the time the individual awaits trial or other resolution
of criminal charges, subject to the requirements of Subsection
(1)(c)
.
(c)
(i)
Notwithstanding Subsection
(1)(a)
or
(b)
, a magistrate shall issue a temporary
pretrial status order of detention under Subsection
(1)(a)(iii)
if the individual is
arrested for a felony offense and the magistrate finds:
(A)
(i)
there is substantial evidence to support the individual's arrest for the felony
offense;
(B)
(ii)
the individual committed the felony offense while:
(I)
(A)
the individual was on parole or probation for a conviction of a felony
offense; or
(II)
(B)
the individual was released and awaiting trial on a previous charge for a
felony offense; and
(C)
(iii)
based on information reasonably available to the magistrate, the individual:
(I)
(A)
is a habitual offender as defined in Section
77-18-102
; or
(II)
(B)
will be a habitual offender as defined in Section
77-18-102
if the
individual is convicted of the felony offense.
(ii)
(d)
This
Subsection
(1)(c)
does not limit or prohibit a magistrate's authority to
detain an individual who does not meet the requirements described in
this
Subsection
(1)(c)
.
(2)
(a)
Except as provided in Subsection
(2)(b)
, the magistrate or judge shall issue a
pretrial status order at an individual's first appearance before the court.
(b)
The magistrate or judge may delay the issuance of a pretrial status order at an
individual's first appearance before the court:
(i)
until a pretrial detention hearing is held if a prosecuting attorney makes a motion
for pretrial detention as described in Section
77-20-206
;
(ii)
if a party requests a delay; or
(iii)
if there is good cause to delay the issuance.
(c)
If a magistrate or judge delays the issuance of a pretrial status order under Subsection
(2)(b)
, the magistrate or judge shall extend the temporary pretrial status order until
the issuance of a pretrial status order.
(d)
A request for a pretrial release that has not been fully presented to and ruled upon by
the magistrate or judge at an initial appearance does not constitute a pretrial detention
hearing under Section
77-20-206
.
(3)
(a)
When a magistrate or judge issues a pretrial status order, the pretrial status order
shall:
(i)
release the individual on the individual's own recognizance during the time the
individual awaits trial or other resolution of criminal charges;
(ii)
designate a condition, or a combination of conditions, to be imposed upon the
individual's release during the time the individual awaits trial or other resolution
of criminal charges; or
(iii)
subject to the requirements of Subsection
(10)
, order the individual to be
detained during the time that individual awaits trial or other resolution of criminal
charges.
(b)
In making a determination about pretrial release in a pretrial status order, the
magistrate or judge may not give any deference to a magistrate's decision in a
temporary pretrial status order.
(4)
In making a determination about pretrial release, a magistrate or judge shall impose:
(a)
only conditions of release that are reasonably available; and
(b)
conditions of release that reasonably ensure:
(i)
the individual's appearance in court when required;
(ii)
the safety of any witnesses or victims of the offense allegedly committed by the
individual;
(iii)
the safety and welfare of the public; and
(iv)
that the individual will not obstruct, or attempt to obstruct, the criminal justice
process.
(5)
Except as provided in Subsection
(1)(c)
or
(6)
, a magistrate or judge may impose a
condition, or combination of conditions, for pretrial release that requires an individual to:
(a)
not commit a federal, state, or local offense during the period of pretrial release;
(b)
avoid contact with a victim of the alleged offense;
(c)
avoid contact with a witness who:
(i)
may testify concerning the alleged offense; and
(ii)
is named in the pretrial status order;
(d)
not consume alcohol or any narcotic drug or other controlled substance unless
prescribed by a licensed medical practitioner;
(e)
submit to drug or alcohol testing;
(f)
complete a substance abuse evaluation and comply with any recommended treatment
or release program;
(g)
submit to electronic monitoring or location device tracking;
(h)
participate in inpatient or outpatient medical, behavioral, psychological, or
psychiatric treatment;
(i)
maintain employment or actively seek employment if unemployed;
(j)
maintain or commence an education program;
(k)
comply with limitations on where the individual is allowed to be located or the times
that the individual shall be, or may not be, at a specified location;
(l)
comply with specified restrictions on personal associations, place of residence, or
travel;
(m)
report to a law enforcement agency, pretrial services program, or other designated
agency at a specified frequency or on specified dates;
(n)
comply with a specified curfew;
(o)
forfeit or refrain from possession of a firearm or other dangerous weapon;
(p)
if the individual is charged with an offense against a child, limit or prohibit access to
any location or occupation where children are located, including any residence where
children are on the premises, activities where children are involved, locations where
children congregate, or where a reasonable person would know that children
congregate;
(q)
comply with requirements for house arrest;
(r)
return to custody for a specified period of time following release for employment,
schooling, or other limited purposes;
(s)
remain in custody of one or more designated individuals who agree to:
(i)
supervise and report on the behavior and activities of the individual; and
(ii)
encourage compliance with all court orders and attendance at all required court
proceedings;
(t)
comply with a financial condition; or
(u)
comply with any other condition that is reasonably available and necessary to ensure
compliance with Subsection
(4)
.
(6)
(a)
If a county or municipality has established a pretrial services program, the
magistrate or judge shall consider the services that the county or municipality has
identified as available in determining what conditions of release to impose.
(b)
The magistrate or judge may not order conditions of release that would require the
county or municipality to provide services that are not currently available from the
county or municipality.
(c)
Notwithstanding Subsection
(6)(a)
, the magistrate or judge may impose conditions of
release not identified by the county or municipality so long as the condition does not
require assistance or resources from the county or municipality.
(7)
(a)
If the magistrate or judge determines that a financial condition, other than an
unsecured bond, is necessary to impose as a condition of release, the magistrate or
judge shall, when determining the amount of the financial condition, refer to the
financial condition schedule in Section
77-20-205.5
and consider the individual's risk
of failing to appear and ability to pay.
(b)
If the magistrate or judge determines that a financial condition is necessary to impose
as a condition of release, and a county jail official fixed a financial condition for the
individual under Section
77-20-204
, the magistrate or judge may not give any
deference to:
(i)
the county jail official's action to fix a financial condition; or
(ii)
the amount of the financial condition that the individual was required to pay for
pretrial release.
(c)
If a magistrate or judge orders a financial condition as a condition of release, the
judge or magistrate shall set the financial condition at a single amount per case.
(8)
In making a determination about pretrial release, the magistrate or judge may:
(a)
rely upon information contained in:
(i)
the indictment or information;
(ii)
any sworn or probable cause statement or other information provided by law
enforcement;
(iii)
a pretrial risk assessment;
(iv)
an affidavit of indigency described in Section
78B-22-201.5
;
(v)
witness statements or testimony;
(vi)
the results of a lethality assessment completed in accordance with Section
77-36-2.1
; or
(vii)
any other reliable record or source, including proffered evidence; and
(b)
consider:
(i)
the nature and circumstances of the offense, or offenses, that the individual was
arrested for, or charged with, including:
(A)
whether the offense is a violent offense; and
(B)
the vulnerability of a witness or alleged victim;
(ii)
the nature and circumstances of the individual, including the individual's:
(A)
character;
(B)
physical and mental health;
(C)
family and community ties;
(D)
employment status or history;
(E)
financial resources;
(F)
past criminal conduct;
(G)
history of drug or alcohol abuse; and
(H)
history of timely appearances at required court proceedings;
(iii)
the potential danger to another individual, or individuals, posed by the release of
the individual;
(iv)
whether the individual was on probation, parole, or release pending an upcoming
court proceeding at the time the individual allegedly committed the offense or
offenses;
(v)
the availability of:
(A)
other individuals who agree to assist the individual in attending court when
required; or
(B)
supervision of the individual in the individual's community;
(vi)
the eligibility and willingness of the individual to participate in various treatment
programs, including drug treatment; or
(vii)
other evidence relevant to the individual's likelihood of fleeing or violating the
law if released.
(9)
The magistrate or judge may not base a determination about pretrial release solely:
(a)
on the seriousness or type of offense that the individual is arrested for or charged
with, unless the individual is arrested for or charged with a capital felony; or
(b)
on an algorithm or a risk assessment tool score.
(10)
If the magistrate or judge issues an order pursuant to Subsection
77-20-205(3)(a)(iii)
,
the magistrate or judge shall make sufficiently detailed findings of fact on the risk of
substantial danger or flight from the court's jurisdiction to enable a reviewing court to
ensure that the magistrate's or judge's determination reasonably considered all of the
evidence presented to the court.
(11)
An individual arrested for violation of a jail release agreement, or a jail release court
order, issued in accordance with Section
78B-7-802
:
(a)
may not be released before the individual's first appearance before a magistrate or
judge; and
(b)
may be denied pretrial release by the magistrate or judge.
Section 73. Section
77-20-206
is amended to read:
77-20-206
Effective
05/06/26
. Motion for pretrial detention -- Pretrial detention
hearing -- Requirements for no bail holds.
(1)
(a)
If the criminal charges filed against an individual include one or more offenses
eligible for detention under Subsection
77-20-201(1)
or
Utah Constitution, Article I,
Section 8
, the prosecuting attorney may make a motion for pretrial detention.
(b)
A prosecuting attorney
shall not
may not
omit from the prosecuting attorney's
motion for pretrial detention any material information that is known to the
prosecuting attorney to be favorable to the individual.
(c)
The motion for pretrial detention may include proposed factual findings for the court
to adopt.
(d)
Upon receiving a motion for pretrial detention under Subsection
(1)(a)
, the judge
shall set a pretrial detention hearing in accordance with Subsection
(2)
.
(2)
(a)
If a pretrial status order is not issued at an individual's first appearance and the
individual remains detained, a pretrial detention hearing shall be held at the next
available court hearing that is:
(i)
no sooner than seven days from the day on which the defendant was arrested; and
(ii)
no later than
fourteen
14
days from the day on which the defendant was arrested.
(b)
A judge who is unable to hold a detention hearing within 14 days of the date of an
individual's first appearance shall make a good faith effort to identify another judge
who has the ability to conduct the detention hearing within 14 days of the date of the
individual's first appearance.
(3)
(a)
An individual, who is the subject of a pretrial detention hearing, has the right to be
represented by counsel at the pretrial detention hearing.
(b)
If a judge finds the individual is indigent under Section
78B-22-202
, the judge shall
appoint counsel to represent the individual in accordance with Section
78B-22-203
.
(4)
At the pretrial detention hearing:
(a)
the judge shall give both parties the opportunity to make arguments and to present
relevant evidence or information;
(b)
the prosecuting attorney and the defendant have a right to subpoena witnesses to
testify; and
(c)
the judge shall issue a pretrial status order in accordance with Subsection
(5)
and
Section
77-20-205
.
(5)
After hearing evidence on a motion for pretrial detention, and based on the totality of
the circumstances, a judge may order detention if:
(a)
the individual is accused of committing an offense that qualifies for detention of the
individual under Subsection
77-20-201(1)
or
Utah Constitution, Article I, Section 8
;
and
(b)
the prosecuting attorney demonstrates substantial evidence to support the charge, and
meets all additional evidentiary burdens required under Subsection
77-20-201(1)
or
Utah Constitution, Article I, Section 8.
(6)
An alleged victim has the right to be heard at a pretrial detention hearing on a motion
for pretrial detention.
(7)
If a defendant seeks to subpoena an alleged victim who did not willingly testify at the
pretrial detention hearing, a defendant may issue a subpoena, at the conclusion of the
pretrial detention hearing, compelling the alleged victim to testify at a subsequent
hearing only if the judge finds that the testimony sought by the subpoena:
(a)
is material to the substantial evidence or clear and convincing evidence
determinations described in Section
77-20-201
in light of all information presented to
the court; and
(b)
would not unnecessarily intrude on the rights of the victim or place an undue burden
on the victim.
Section 74. Section
78A-5a-101
is amended to read:
78A-5a-101
Effective
05/06/26
. Definitions for chapter.
As used in this chapter:
(1)
"Action" means a lawsuit or case commenced in a court.
(2)
(a)
"Asset" means property of all kinds, real or personal and tangible or intangible.
(b)
"Asset" includes:
(i)
cash, except for any reasonable compensation or salary for services rendered;
(ii)
stock or other investments;
(iii)
goodwill;
(iv)
an ownership interest;
(v)
a license;
(vi)
a cause of action; and
(vii)
any similar property.
(3)
"Beneficial shareholder" means the same as that term is defined in Section
16-10a-1301
.
(4)
"Blockchain" means the same as that term is defined in Section
63A-16-108
.
(5)
"Blockchain technology" means computer software or hardware or collections of
computer software or hardware, or both, that utilize or enable a blockchain.
(6)
"Board" means the board of directors or trustees of a corporation.
(7)
"Business" means any enterprise carried on for the purpose of gain or economic profit.
(8)
(a)
"Business organization" means an organization in any form that is primarily
engaged in business.
(b)
"Business organization" includes:
(i)
an association;
(ii)
a corporation;
(iii)
a joint stock company;
(iv)
a joint venture;
(v)
a limited liability company;
(vi)
a mutual fund trust;
(vii)
a partnership; or
(viii)
any other similar form of an organization described in Subsections
(8)(b)(i)
through
(vii)
.
(c)
"Business organization" does not include a governmental entity as defined in Section
63G-7-102
.
(9)
"Claim" means a written demand or assertion in an action.
(10)
"Commercial tenant" means the same as that term is defined in Section
78B-6-801
.
(11)
"Consumer contract" means a contract entered into by a consumer for the purchase of
goods or services for personal, family, or household purposes.
(12)
"Court" means the Business and Chancery Court established in Section
78A-5a-102
.
(13)
"Decentralized autonomous organization" means the same as that term is defined in
Section
48-5-101
.
(14)
"Franchisee" means the same as that term is defined in 16 C.F.R. Sec. 436.1.
(15)
"Franchisor" means the same as that term is defined in 16 C.F.R. Sec. 436.1.
(16)
"Governmental entity" means the same as that term is defined in Section
63G-7-102
.
(17)
"Health care" means the same as that term is defined in Section
78B-3-403
.
(18)
"Health care provider" means the same as that term is defined in Section
78B-3-403
.
(19)
"Monetary damages" does not include:
(a)
punitive or exemplary damages;
(b)
prejudgment or postjudgment interest; or
(c)
attorney fees or costs.
(20)
"Officer" means an individual designated by a board, or other governing body of a
business organization, to act on behalf of the business organization.
(21)
"Owner" means a person who, directly or indirectly, owns or controls an ownership
interest in a business organization regardless of whether the person owns or controls the
ownership interest through another person, a power of attorney, or another business
organization.
(22)
"Ownership interest" means an interest owned in a business organization, including
any shares, membership interest, partnership interest, or governance or transferable
interest.
(23)
"Personal injury" means a physical or mental injury, including wrongful death.
(24)
"Professional" means an individual whose profession requires a license, registration, or
certification on the basis of experience, education, testing, or training.
(25)
(a)
"Provisional remedy" means a temporary order by a court while an action is
pending.
(b)
"Provisional remedy" includes a preliminary injunction, a temporary restraining
order, a prejudgment writ, or an appointment of a receiver.
(26)
"Security" means the same as that term is defined in Section
61-1-13
.
(27)
"Shareholder" means the record shareholder or the beneficial shareholder.
(28)
"Record shareholder" means the same as that term is defined in Section
16-10a-1301
.
(29)
"Trustee" means a person that holds or administers an ownership interest on behalf of a
third party.
Section 75. Section
78B-6-502
is amended to read:
78B-6-502
Effective
05/06/26
. Estates and rights that may be taken.
Except as provided in Subsection
78B-6-501(3)
, (4), or (5), the following estates and
rights in lands are subject to being taken for public use:
(1)
a fee simple, when taken for:
(a)
public buildings or grounds;
(b)
permanent buildings;
(c)
reservoirs and dams, and permanent flooding occasioned by them;
(d)
any permanent flood control structure affixed to the land;
(e)
an outlet for a flow, a place for the deposit of debris or tailings of a mine, mill,
smelter, or other place for the reduction of ores; and
(f)
subject to Subsection
78B-6-501(6)
,
solar evaporation ponds and other facilities for
the recovery of minerals in solution, except when the surface ground is underlaid
with minerals, coal, or other deposits sufficiently valuable to justify extraction, only a
perpetual easement may be taken over the surface ground over the deposits;
(2)
an easement, when taken for any other use; and
(3)
the right of entry upon and occupation of lands, with the right to take from those lands
earth, gravel, stones, trees, and timber as necessary for a public use.
Section 76.
Repealer.
Definitions.
Definitions.
Aggravated escape.
Title.
Definitions.
Tax credits.
Qualifications for tax credit -- Procedure.
Report to the Legislature.
Section 77.
Effective Date.
(1)
Except as provided in Subsection (2), this bill takes effect
May 6, 2026
.
(2)
The actions affecting the following sections take effect on
July 1, 2026
:
(a)
Section 59-2-919.1
Effective
07/01/26
; and
(b)
Section 59-2-926
Effective
07/01/26
.
Section 78.
Coordinating H.B. 557 with other 2026 General Session legislation.
The Legislature intends that any 2026 General Session legislation amending the Utah
Code that conflicts with amendments made in H.B. 557, Revisor's Technical Corrections to
Utah Code, and that passes and becomes law, supersedes the conflicting amendments in H.B.
557.
3-10-26 3:24 PM