Utah 2025 Regular Session

Utah House Bill HB0379 Latest Draft

Bill / Enrolled Version Filed 03/13/2025

                            Enrolled Copy	H.B. 379
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Population Data Amendments
2025 GENERAL SESSION
STATE OF UTAH
Chief Sponsor: Stephanie Gricius
Senate Sponsor: Michael K. McKell
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LONG TITLE
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General Description:
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This bill addresses population data.
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Highlighted Provisions:
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This bill:
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▸ defines terms;
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▸ in circumstances where a population estimate is available from the Utah Population
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Committee and the United States Bureau of the Census, requires the use of the census or
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census estimate only if the Utah Population Committee estimate is unavailable;
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▸ requires the Utah Population Committee to annually provide an adjusted sub-county
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population estimate for each municipality and unincorporated area within the state;
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▸ requires government entities to share information with the Utah Population Committee
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that is necessary for the committee to prepare population estimates; and
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▸ makes technical and conforming changes.
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Money Appropriated in this Bill:
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None
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Other Special Clauses:
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This bill provides a special effective date.
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Utah Code Sections Affected:
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AMENDS:
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10-2-602 (Effective  05/07/25), as last amended by Laws of Utah 2018, Chapter 330
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10-2-711 (Effective  05/07/25), as last amended by Laws of Utah 2018, Chapter 330
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10-9a-103 (Effective  05/07/25), as last amended by Laws of Utah 2024, Chapter 464
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10-9a-302 (Effective  05/07/25), as last amended by Laws of Utah 2024, Chapter 438
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17-27a-103 (Effective  05/07/25), as last amended by Laws of Utah 2024, Chapter 464 H.B. 379	Enrolled Copy
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17-27a-302 (Effective  05/07/25), as last amended by Laws of Utah 2021, Chapter 385
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17-50-502 (Effective  05/07/25), as last amended by Laws of Utah 2019, Chapter 14
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17B-2a-802 (Effective  05/07/25), as last amended by Laws of Utah 2024, Chapter 498
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26B-3-301 (Effective  05/07/25), as renumbered and amended by Laws of Utah 2023,
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Chapter 306
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59-1-403 (Effective  05/07/25), as last amended by Laws of Utah 2024, Chapters 25, 35
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59-12-205 (Effective  07/01/25), as last amended by Laws of Utah 2024, Chapter 535
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59-12-401 (Effective  07/01/25), as last amended by Laws of Utah 2024, Chapter 419
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59-12-402 (Effective  07/01/25), as last amended by Laws of Utah 2024, Chapter 419
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59-12-405 (Effective  07/01/25), as last amended by Laws of Utah 2019, Chapter 245
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59-12-603 (Effective  07/01/25), as last amended by Laws of Utah 2024, Chapter 274
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59-12-1102 (Effective  07/01/25), as last amended by Laws of Utah 2023, Chapters 435,
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471
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59-12-2206 (Effective  05/07/25), as last amended by Laws of Utah 2023, Chapter 471
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59-12-2219 (Effective  07/01/25), as last amended by Laws of Utah 2024, Chapter 498
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59-12-2220 (Effective  07/01/25), as last amended by Laws of Utah 2024, Chapters 498,
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501
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63C-20-102 (Effective  05/07/25), as enacted by Laws of Utah 2018, Chapter 330
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63C-20-104 (Effective  05/07/25), as enacted by Laws of Utah 2018, Chapter 330
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63C-20-105 (Effective  05/07/25), as last amended by Laws of Utah 2021, Chapter 382
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67-1a-2 (Effective  05/07/25), as last amended by Laws of Utah 2024, Chapter 438
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72-2-108 (Effective  07/01/25), as last amended by Laws of Utah 2024, Chapter 438
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72-2-133 (Effective  07/01/25), as enacted by Laws of Utah 2023, Chapter 372
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73-5-8.5 (Effective  05/07/25), as enacted by Laws of Utah 2023, Chapter 248
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78B-1-110 (Effective  05/07/25), as last amended by Laws of Utah 2018, Chapter 330
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Be it enacted by the Legislature of the state of Utah:
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Section 1.  Section 10-2-602 is amended to read:
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10-2-602  (Effective  05/07/25). Contents of resolution or petition.
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(1) The resolution of the governing body or the petition of the electors shall include:
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(a) a statement fully describing each of the areas to be included within the consolidated
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municipality;
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(b) the name of the proposed consolidated municipality; and
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(c) the names of the municipalities to be consolidated.
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(2)(a) The resolution or petition shall state the population of each of the municipalities
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within the area of the proposed consolidated municipality and the total population of
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the proposed consolidated municipality.
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(b)[(i)] The population [figure ] for each municipality under Subsection (2)(a) shall be
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derived from:
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(i) the estimate of the Utah Population Committee created in Section 63C-20-103; or
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(ii)  if the Utah Population Committee estimate is not available, the most recent
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official census or census estimate of the United States Bureau of the Census.
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[(ii) If the population figure is not available from the United States Bureau of the
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Census, the population figure shall be derived from the estimate from the Utah
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Population Committee.]
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Section 2.  Section 10-2-711 is amended to read:
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10-2-711  (Effective  05/07/25). Dissolution by the county legislative body.
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(1)(a) A municipality having fewer than 50 residents may be dissolved on application to
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the district court by the county legislative body of the county where the municipality
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is located.
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(b)[(i)] The population [figure ] for each municipality under Subsection (1)(a) shall be
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derived from:
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(i) the estimate of the Utah Population Committee created in Section 63C-20-103; or
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(ii) if the Utah Population Committee estimate is not available, the most recent
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official census or census estimate of the United States Bureau of the Census.
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[(ii) If the population figure is not available from the United States Bureau of the
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Census, the population figure shall be derived from the estimate from the Utah
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Population Committee.]
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(2) Notice of the application shall be served on the municipality in the manner prescribed
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by law or by publication in the manner provided by law if the municipal authorities
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cannot be served.
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(3) The district court may enter an order approving the dissolution of the municipality on a
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finding that the existence of the municipality serves no valid municipal purpose, its
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existence is a sham, or on a clear and convincing showing that the best interests of the
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community would be served by the dissolution.
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(4) If the municipality is dissolved, the district court shall wind down the affairs and
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dissolve the municipality as quickly as possible in the same manner as is provided in [
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Sections 10-2-705 through 10-2-709] Part 7, Dissolution of Municipalities.
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Section 3.  Section 10-9a-103 is amended to read:
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10-9a-103  (Effective  05/07/25). Definitions.
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      As used in this chapter:
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(1) "Accessory dwelling unit" means a habitable living unit added to, created within, or
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detached from a primary single-family dwelling and contained on one lot.
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(2) "Adversely affected party" means a person other than a land use applicant who:
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(a) owns real property adjoining the property that is the subject of a land use application
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or land use decision; or
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(b) will suffer a damage different in kind than, or an injury distinct from, that of the
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general community as a result of the land use decision.
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(3) "Affected entity" means a county, municipality, special district, special service district
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under Title 17D, Chapter 1, Special Service District Act, school district, interlocal
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cooperation entity established under Title 11, Chapter 13, Interlocal Cooperation Act,
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specified public utility, property owner, property owners association, or the Department
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of Transportation, if:
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(a) the entity's services or facilities are likely to require expansion or significant
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modification because of an intended use of land;
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(b) the entity has filed with the municipality a copy of the entity's general or long-range
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plan; or
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(c) the entity has filed with the municipality a request for notice during the same
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calendar year and before the municipality provides notice to an affected entity in
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compliance with a requirement imposed under this chapter.
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(4) "Affected owner" means the owner of real property that is:
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(a) a single project;
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(b) the subject of a land use approval that sponsors of a referendum timely challenged in
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accordance with Subsection 20A-7-601(6); and
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(c) determined to be legally referable under Section 20A-7-602.8.
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(5) "Appeal authority" means the person, board, commission, agency, or other body
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designated by ordinance to decide an appeal of a decision of a land use application or a
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variance.
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(6) "Billboard" means a freestanding ground sign located on industrial, commercial, or
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residential property if the sign is designed or intended to direct attention to a business,
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product, or service that is not sold, offered, or existing on the property where the sign is
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located.
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(7)(a) "Charter school" means:
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(i) an operating charter school;
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(ii) a charter school applicant that a charter school authorizer approves in accordance
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with Title 53G, Chapter 5, Part 3, Charter School Authorization; or
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(iii) an entity that is working on behalf of a charter school or approved charter
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applicant to develop or construct a charter school building.
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(b) "Charter school" does not include a therapeutic school.
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(8) "Conditional use" means a land use that, because of the unique characteristics or
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potential impact of the land use on the municipality, surrounding neighbors, or adjacent
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land uses, may not be compatible in some areas or may be compatible only if certain
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conditions are required that mitigate or eliminate the detrimental impacts.
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(9) "Constitutional taking" means a governmental action that results in a taking of private
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property so that compensation to the owner of the property is required by the:
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(a) Fifth or Fourteenth Amendment of the Constitution of the United States; or
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(b) Utah Constitution, Article I, Section 22.
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(10) "Culinary water authority" means the department, agency, or public entity with
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responsibility to review and approve the feasibility of the culinary water system and
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sources for the subject property.
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(11) "Development activity" means:
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(a) any construction or expansion of a building, structure, or use that creates additional
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demand and need for public facilities;
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(b) any change in use of a building or structure that creates additional demand and need
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for public facilities; or
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(c) any change in the use of land that creates additional demand and need for public
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facilities.
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(12)(a) "Development agreement" means a written agreement or amendment to a written
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agreement between a municipality and one or more parties that regulates or controls
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the use or development of a specific area of land.
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(b) "Development agreement" does not include an improvement completion assurance.
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(13)(a) "Disability" means a physical or mental impairment that substantially limits one
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or more of a person's major life activities, including a person having a record of such
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an impairment or being regarded as having such an impairment.
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(b) "Disability" does not include current illegal use of, or addiction to, any federally
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controlled substance, as defined in Section 102 of the Controlled Substances Act, 21
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U.S.C. 802.
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(14) "Educational facility":
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(a) means:
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(i) a school district's building at which pupils assemble to receive instruction in a
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program for any combination of grades from preschool through grade 12,
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including kindergarten and a program for children with disabilities;
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(ii) a structure or facility:
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(A) located on the same property as a building described in Subsection (14)(a)(i);
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and
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(B) used in support of the use of that building; and
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(iii) a building to provide office and related space to a school district's administrative
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personnel; and
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(b) does not include:
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(i) land or a structure, including land or a structure for inventory storage, equipment
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storage, food processing or preparing, vehicle storage or maintenance, or similar
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use that is:
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(A) not located on the same property as a building described in Subsection
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(14)(a)(i); and
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(B) used in support of the purposes of a building described in Subsection
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(14)(a)(i); or
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(ii) a therapeutic school.
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(15) "Fire authority" means the department, agency, or public entity with responsibility to
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review and approve the feasibility of fire protection and suppression services for the
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subject property.
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(16) "Flood plain" means land that:
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(a) is within the 100-year flood plain designated by the Federal Emergency Management
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Agency; or
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(b) has not been studied or designated by the Federal Emergency Management Agency
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but presents a likelihood of experiencing chronic flooding or a catastrophic flood
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event because the land has characteristics that are similar to those of a 100-year flood
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plain designated by the Federal Emergency Management Agency.
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(17) "General plan" means a document that a municipality adopts that sets forth general
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guidelines for proposed future development of the land within the municipality.
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(18) "Geologic hazard" means:
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(a) a surface fault rupture;
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(b) shallow groundwater;
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(c) liquefaction;
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(d) a landslide;
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(e) a debris flow;
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(f) unstable soil;
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(g) a rock fall; or
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(h) any other geologic condition that presents a risk:
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(i) to life;
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(ii) of substantial loss of real property; or
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(iii) of substantial damage to real property.
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(19) "Historic preservation authority" means a person, board, commission, or other body
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designated by a legislative body to:
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(a) recommend land use regulations to preserve local historic districts or areas; and
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(b) administer local historic preservation land use regulations within a local historic
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district or area.
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(20) "Home-based microschool" means the same as that term is defined in Section
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53G-6-201.
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(21) "Hookup fee" means a fee for the installation and inspection of any pipe, line, meter,
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or appurtenance that connects to a municipal water, sewer, storm water, power, or other
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utility system.
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(22) "Identical plans" means building plans submitted to a municipality that:
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(a) are clearly marked as "identical plans";
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(b) are substantially identical to building plans that were previously submitted to and
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reviewed and approved by the municipality; and
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(c) describe a building that:
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(i) is located on land zoned the same as the land on which the building described in
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the previously approved plans is located;
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(ii) is subject to the same geological and meteorological conditions and the same law
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as the building described in the previously approved plans;
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(iii) has a floor plan identical to the building plan previously submitted to and
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reviewed and approved by the municipality; and
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(iv) does not require any additional engineering or analysis.
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(23) "Impact fee" means a payment of money imposed under Title 11, Chapter 36a, Impact
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Fees Act.
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(24) "Improvement completion assurance" means a surety bond, letter of credit, financial
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institution bond, cash, assignment of rights, lien, or other equivalent security required by
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a municipality to guaranty the proper completion of landscaping or an infrastructure
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improvement required as a condition precedent to:
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(a) recording a subdivision plat; or
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(b) development of a commercial, industrial, mixed use, or multifamily project.
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(25) "Improvement warranty" means an applicant's unconditional warranty that the
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applicant's installed and accepted landscaping or infrastructure improvement:
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(a) complies with the municipality's written standards for design, materials, and
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workmanship; and
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(b) will not fail in any material respect, as a result of poor workmanship or materials,
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within the improvement warranty period.
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(26) "Improvement warranty period" means a period:
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(a) no later than one year after a municipality's acceptance of required landscaping; or
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(b) no later than one year after a municipality's acceptance of required infrastructure,
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unless the municipality:
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(i) determines for good cause that a one-year period would be inadequate to protect
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the public health, safety, and welfare; and
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(ii) has substantial evidence, on record:
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(A) of prior poor performance by the applicant; or
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(B) that the area upon which the infrastructure will be constructed contains
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suspect soil and the municipality has not otherwise required the applicant to
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mitigate the suspect soil.
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(27) "Infrastructure improvement" means permanent infrastructure that is essential for the
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public health and safety or that:
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(a) is required for human occupation; and
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(b) an applicant must install:
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(i) in accordance with published installation and inspection specifications for public
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improvements; and
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(ii) whether the improvement is public or private, as a condition of:
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(A) recording a subdivision plat;
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(B) obtaining a building permit; or
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(C) development of a commercial, industrial, mixed use, condominium, or
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multifamily project.
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(28) "Internal lot restriction" means a platted note, platted demarcation, or platted
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designation that:
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(a) runs with the land; and
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(b)(i) creates a restriction that is enclosed within the perimeter of a lot described on
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the plat; or
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(ii) designates a development condition that is enclosed within the perimeter of a lot
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described on the plat.
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(29) "Land use applicant" means a property owner, or the property owner's designee, who
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submits a land use application regarding the property owner's land.
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(30) "Land use application":
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(a) means an application that is:
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(i) required by a municipality; and
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(ii) submitted by a land use applicant to obtain a land use decision; and
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(b) does not mean an application to enact, amend, or repeal a land use regulation.
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(31) "Land use authority" means:
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(a) a person, board, commission, agency, or body, including the local legislative body,
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designated by the local legislative body to act upon a land use application; or
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(b) if the local legislative body has not designated a person, board, commission, agency,
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or body, the local legislative body.
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(32) "Land use decision" means an administrative decision of a land use authority or appeal
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authority regarding:
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(a) a land use permit; or
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(b) a land use application.
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(33) "Land use permit" means a permit issued by a land use authority.
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(34) "Land use regulation":
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(a) means a legislative decision enacted by ordinance, law, code, map, resolution,
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specification, fee, or rule that governs the use or development of land;
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(b) includes the adoption or amendment of a zoning map or the text of the zoning code;
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and
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(c) does not include:
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(i) a land use decision of the legislative body acting as the land use authority, even if
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the decision is expressed in a resolution or ordinance; or
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(ii) a temporary revision to an engineering specification that does not materially:
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(A) increase a land use applicant's cost of development compared to the existing
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specification; or
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(B) impact a land use applicant's use of land.
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(35) "Legislative body" means the municipal council.
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(36) "Local historic district or area" means a geographically definable area that:
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(a) contains any combination of buildings, structures, sites, objects, landscape features,
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archeological sites, or works of art that contribute to the historic preservation goals of
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a legislative body; and
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(b) is subject to land use regulations to preserve the historic significance of the local
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historic district or area.
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(37) "Lot" means a tract of land, regardless of any label, that is created by and shown on a
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subdivision plat that has been recorded in the office of the county recorder.
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(38)(a) "Lot line adjustment" means a relocation of a lot line boundary between
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adjoining lots or between a lot and adjoining parcels in accordance with Section
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10-9a-608:
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(i) whether or not the lots are located in the same subdivision; and
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(ii) with the consent of the owners of record.
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(b) "Lot line adjustment" does not mean a new boundary line that:
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(i) creates an additional lot; or
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(ii) constitutes a subdivision or a subdivision amendment.
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(c) "Lot line adjustment" does not include a boundary line adjustment made by the
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Department of Transportation.
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(39) "Major transit investment corridor" means public transit service that uses or occupies:
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(a) public transit rail right-of-way;
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(b) dedicated road right-of-way for the use of public transit, such as bus rapid transit; or
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(c) fixed-route bus corridors subject to an interlocal agreement or contract between a
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municipality or county and:
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(i) a public transit district as defined in Section 17B-2a-802; or
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(ii) an eligible political subdivision as defined in Section [59-12-2219] 59-12-2202.
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(40) "Micro-education entity" means the same as that term is defined in Section 53G-6-201.
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(41) "Moderate income housing" means housing occupied or reserved for occupancy by
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households with a gross household income equal to or less than 80% of the median gross
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income for households of the same size in the county in which the city is located.
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(42) "Municipal utility easement" means an easement that:
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(a) is created or depicted on a plat recorded in a county recorder's office and is described
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as a municipal utility easement granted for public use;
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(b) is not a protected utility easement or a public utility easement as defined in Section
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54-3-27;
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(c) the municipality or the municipality's affiliated governmental entity uses and
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occupies to provide a utility service, including sanitary sewer, culinary water,
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electrical, storm water, or communications or data lines;
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(d) is used or occupied with the consent of the municipality in accordance with an
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authorized franchise or other agreement;
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(e)(i) is used or occupied by a specified public utility in accordance with an
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authorized franchise or other agreement; and
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(ii) is located in a utility easement granted for public use; or
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(f) is described in Section 10-9a-529 and is used by a specified public utility.
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(43) "Nominal fee" means a fee that reasonably reimburses a municipality only for time
348 
spent and expenses incurred in:
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(a) verifying that building plans are identical plans; and
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(b) reviewing and approving those minor aspects of identical plans that differ from the
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previously reviewed and approved building plans.
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(44) "Noncomplying structure" means a structure that:
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(a) legally existed before the structure's current land use designation; and
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(b) because of one or more subsequent land use ordinance changes, does not conform to
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the setback, height restrictions, or other regulations, excluding those regulations,
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which govern the use of land.
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(45) "Nonconforming use" means a use of land that:
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(a) legally existed before its current land use designation;
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(b) has been maintained continuously since the time the land use ordinance governing
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the land changed; and
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(c) because of one or more subsequent land use ordinance changes, does not conform to
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the regulations that now govern the use of the land.
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(46) "Official map" means a map drawn by municipal authorities and recorded in a county
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recorder's office that:
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(a) shows actual and proposed rights-of-way, centerline alignments, and setbacks for
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highways and other transportation facilities;
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(b) provides a basis for restricting development in designated rights-of-way or between
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designated setbacks to allow the government authorities time to purchase or
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otherwise reserve the land; and
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(c) has been adopted as an element of the municipality's general plan.
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(47) "Parcel" means any real property that is not a lot.
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(48)(a) "Parcel boundary adjustment" means a recorded agreement between owners of
373 
adjoining parcels adjusting the mutual boundary, either by deed or by a boundary line
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agreement in accordance with Section 10-9a-524, if no additional parcel is created
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and:
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(i) none of the property identified in the agreement is a lot; or
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(ii) the adjustment is to the boundaries of a single person's parcels.
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(b) "Parcel boundary adjustment" does not mean an adjustment of a parcel boundary line
379 
that:
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(i) creates an additional parcel; or
381 
(ii) constitutes a subdivision.
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(c) "Parcel boundary adjustment" does not include a boundary line adjustment made by
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the Department of Transportation.
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(49) "Person" means an individual, corporation, partnership, organization, association, trust,
385 
governmental agency, or any other legal entity.
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(50) "Plan for moderate income housing" means a written document adopted by a
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municipality's legislative body that includes:
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(a) an estimate of the existing supply of moderate income housing located within the
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municipality;
390 
(b) an estimate of the need for moderate income housing in the municipality for the next
391 
five years;
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(c) a survey of total residential land use;
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(d) an evaluation of how existing land uses and zones affect opportunities for moderate
394 
income housing; and
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(e) a description of the municipality's program to encourage an adequate supply of
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moderate income housing.
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(51) "Plat" means an instrument subdividing property into lots as depicted on a map or
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other graphical representation of lands that a licensed professional land surveyor makes
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and prepares in accordance with Section 10-9a-603 or 57-8-13.
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(52) "Potential geologic hazard area" means an area that:
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(a) is designated by a Utah Geological Survey map, county geologist map, or other
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relevant map or report as needing further study to determine the area's potential for
403 
geologic hazard; or
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(b) has not been studied by the Utah Geological Survey or a county geologist but
405 
presents the potential of geologic hazard because the area has characteristics similar
406 
to those of a designated geologic hazard area.
407 
(53) "Public agency" means:
408 
(a) the federal government;
409 
(b) the state;
410 
(c) a county, municipality, school district, special district, special service district, or
411 
other political subdivision of the state; or
412 
(d) a charter school.
413 
(54) "Public hearing" means a hearing at which members of the public are provided a
414 
reasonable opportunity to comment on the subject of the hearing.
415 
(55) "Public meeting" means a meeting that is required to be open to the public under Title
416 
52, Chapter 4, Open and Public Meetings Act.
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(56) "Public street" means a public right-of-way, including a public highway, public
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avenue, public boulevard, public parkway, public road, public lane, public alley, public
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viaduct, public subway, public tunnel, public bridge, public byway, other public
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transportation easement, or other public way.
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(57) "Receiving zone" means an area of a municipality that the municipality designates, by
422 
ordinance, as an area in which an owner of land may receive a transferable development
423 
right.
424 
(58) "Record of survey map" means a map of a survey of land prepared in accordance with
425 
Section 10-9a-603, 17-23-17, 17-27a-603, or 57-8-13.
426 
(59) "Residential facility for persons with a disability" means a residence:
427 
(a) in which more than one person with a disability resides; and
428 
(b) which is licensed or certified by the Department of Health and Human Services
429 
under:
430 
(i) Title 26B, Chapter 2, Part 1, Human Services Programs and Facilities; or
431 
(ii) Title 26B, Chapter 2, Part 2, Health Care Facility Licensing and Inspection.
432 
(60) "Residential roadway" means a public local residential road that:
433 
(a) will serve primarily to provide access to adjacent primarily residential areas and
434 
property;
435 
(b) is designed to accommodate minimal traffic volumes or vehicular traffic;
- 13 - H.B. 379	Enrolled Copy
436 
(c) is not identified as a supplementary to a collector or other higher system classified
437 
street in an approved municipal street or transportation master plan;
438 
(d) has a posted speed limit of 25 miles per hour or less;
439 
(e) does not have higher traffic volumes resulting from connecting previously separated
440 
areas of the municipal road network;
441 
(f) cannot have a primary access, but can have a secondary access, and does not abut lots
442 
intended for high volume traffic or community centers, including schools, recreation
443 
centers, sports complexes, or libraries; and
444 
(g) primarily serves traffic within a neighborhood or limited residential area and is not
445 
necessarily continuous through several residential areas.
446 
(61) "Rules of order and procedure" means a set of rules that govern and prescribe in a
447 
public meeting:
448 
(a) parliamentary order and procedure;
449 
(b) ethical behavior; and
450 
(c) civil discourse.
451 
(62) "Sanitary sewer authority" means the department, agency, or public entity with
452 
responsibility to review and approve the feasibility of sanitary sewer services or onsite
453 
wastewater systems.
454 
(63) "Sending zone" means an area of a municipality that the municipality designates, by
455 
ordinance, as an area from which an owner of land may transfer a transferable
456 
development right.
457 
(64) "Special district" means an entity under Title 17B, Limited Purpose Local Government
458 
Entities - Special Districts, and any other governmental or quasi-governmental entity
459 
that is not a county, municipality, school district, or the state.
460 
(65) "Specified public agency" means:
461 
(a) the state;
462 
(b) a school district; or
463 
(c) a charter school.
464 
(66) "Specified public utility" means an electrical corporation, gas corporation, or telephone
465 
corporation, as those terms are defined in Section 54-2-1.
466 
(67) "State" includes any department, division, or agency of the state.
467 
(68)(a) "Subdivision" means any land that is divided, resubdivided, or proposed to be
468 
divided into two or more lots or other division of land for the purpose, whether
469 
immediate or future, for offer, sale, lease, or development either on the installment
- 14 - Enrolled Copy	H.B. 379
470 
plan or upon any and all other plans, terms, and conditions.
471 
(b) "Subdivision" includes:
472 
(i) the division or development of land, whether by deed, metes and bounds
473 
description, devise and testacy, map, plat, or other recorded instrument, regardless
474 
of whether the division includes all or a portion of a parcel or lot; and
475 
(ii) except as provided in Subsection (68)(c), divisions of land for residential and
476 
nonresidential uses, including land used or to be used for commercial, agricultural,
477 
and industrial purposes.
478 
(c) "Subdivision" does not include:
479 
(i) a bona fide division or partition of agricultural land for the purpose of joining one
480 
of the resulting separate parcels to a contiguous parcel of unsubdivided
481 
agricultural land, if neither the resulting combined parcel nor the parcel remaining
482 
from the division or partition violates an applicable land use ordinance;
483 
(ii) a boundary line agreement recorded with the county recorder's office between
484 
owners of adjoining parcels adjusting the mutual boundary in accordance with
485 
Section 10-9a-524 if no new parcel is created;
486 
(iii) a recorded document, executed by the owner of record:
487 
(A) revising the legal descriptions of multiple parcels into one legal description
488 
encompassing all such parcels; or
489 
(B) joining a lot to a parcel;
490 
(iv) a boundary line agreement between owners of adjoining subdivided properties
491 
adjusting the mutual lot line boundary in accordance with Sections 10-9a-524 and
492 
10-9a-608 if:
493 
(A) no new dwelling lot or housing unit will result from the adjustment; and
494 
(B) the adjustment will not violate any applicable land use ordinance;
495 
(v) a bona fide division of land by deed or other instrument if the deed or other
496 
instrument states in writing that the division:
497 
(A) is in anticipation of future land use approvals on the parcel or parcels;
498 
(B) does not confer any land use approvals; and
499 
(C) has not been approved by the land use authority;
500 
(vi) a parcel boundary adjustment;
501 
(vii) a lot line adjustment;
502 
(viii) a road, street, or highway dedication plat;
503 
(ix) a deed or easement for a road, street, or highway purpose; or
- 15 - H.B. 379	Enrolled Copy
504 
(x) any other division of land authorized by law.
505 
(69)(a) "Subdivision amendment" means an amendment to a recorded subdivision in
506 
accordance with Section 10-9a-608 that:
507 
(i) vacates all or a portion of the subdivision;
508 
(ii) alters the outside boundary of the subdivision;
509 
(iii) changes the number of lots within the subdivision;
510 
(iv) alters a public right-of-way, a public easement, or public infrastructure within the
511 
subdivision; or
512 
(v) alters a common area or other common amenity within the subdivision.
513 
(b) "Subdivision amendment" does not include a lot line adjustment, between a single lot
514 
and an adjoining lot or parcel, that alters the outside boundary of the subdivision.
515 
(70) "Substantial evidence" means evidence that:
516 
(a) is beyond a scintilla; and
517 
(b) a reasonable mind would accept as adequate to support a conclusion.
518 
(71) "Suspect soil" means soil that has:
519 
(a) a high susceptibility for volumetric change, typically clay rich, having more than a
520 
3% swell potential;
521 
(b) bedrock units with high shrink or swell susceptibility; or
522 
(c) gypsiferous silt and clay, gypsum, or bedrock units containing abundant gypsum
523 
commonly associated with dissolution and collapse features.
524 
(72) "Therapeutic school" means a residential group living facility:
525 
(a) for four or more individuals who are not related to:
526 
(i) the owner of the facility; or
527 
(ii) the primary service provider of the facility;
528 
(b) that serves students who have a history of failing to function:
529 
(i) at home;
530 
(ii) in a public school; or
531 
(iii) in a nonresidential private school; and
532 
(c) that offers:
533 
(i) room and board; and
534 
(ii) an academic education integrated with:
535 
(A) specialized structure and supervision; or
536 
(B) services or treatment related to a disability, an emotional development, a
537 
behavioral development, a familial development, or a social development.
- 16 - Enrolled Copy	H.B. 379
538 
(73) "Transferable development right" means a right to develop and use land that originates
539 
by an ordinance that authorizes a land owner in a designated sending zone to transfer
540 
land use rights from a designated sending zone to a designated receiving zone.
541 
(74) "Unincorporated" means the area outside of the incorporated area of a city or town.
542 
(75) "Water interest" means any right to the beneficial use of water, including:
543 
(a) each of the rights listed in Section 73-1-11; and
544 
(b) an ownership interest in the right to the beneficial use of water represented by:
545 
(i) a contract; or
546 
(ii) a share in a water company, as defined in Section 73-3-3.5.
547 
(76) "Zoning map" means a map, adopted as part of a land use ordinance, that depicts land
548 
use zones, overlays, or districts.
549 
Section 4.  Section 10-9a-302 is amended to read:
550 
10-9a-302  (Effective  05/07/25). Planning commission powers and duties --
551 
Training requirements.
552 
(1) The planning commission shall review and make a recommendation to the legislative
553 
body for:
554 
(a) a general plan and amendments to the general plan;
555 
(b) land use regulations, including:
556 
(i) ordinances regarding the subdivision of land within the municipality; and
557 
(ii) amendments to existing land use regulations;
558 
(c) an appropriate delegation of power to at least one designated land use authority to
559 
hear and act on a land use application;
560 
(d) an appropriate delegation of power to at least one appeal authority to hear and act on
561 
an appeal from a decision of the land use authority; and
562 
(e) application processes that:
563 
(i) may include a designation of routine land use matters that, upon application and
564 
proper notice, will receive informal streamlined review and action if the
565 
application is uncontested; and
566 
(ii) shall protect the right of each:
567 
(A) land use applicant and adversely affected party to require formal consideration
568 
of any application by a land use authority;
569 
(B) land use applicant or adversely affected party to appeal a land use authority's
570 
decision to a separate appeal authority; and
571 
(C) participant to be heard in each public hearing on a contested application.
- 17 - H.B. 379	Enrolled Copy
572 
(2) Before making a recommendation to a legislative body on an item described in
573 
Subsection (1)(a) or (b), the planning commission shall hold a public hearing in
574 
accordance with Section 10-9a-404.
575 
(3) A legislative body may adopt, modify, or reject a planning commission's
576 
recommendation to the legislative body under this section.
577 
(4) A legislative body may consider a planning commission's failure to make a timely
578 
recommendation as a negative recommendation.
579 
(5) Nothing in this section limits the right of a municipality to initiate or propose the actions
580 
described in this section.
581 
(6)(a)(i) This Subsection (6) applies to:
582 
(A) a city of the first, second, third, or fourth class; and
583 
(B) a city of the fifth class with a population of 5,000 or more, if the city is located
584 
within a county of the first, second, or third class.
585 
(ii) The population [figures] for each city described in Subsection (6)(a)(i) shall be
586 
derived from:
587 
[(A) the most recent official census or census estimate of the United States Census
588 
Bureau; or]
589 
[(B) if a population figure is not available under Subsection (6)(a)(ii)(A), an
590 
estimate of the Utah Population Committee]
591 
(A) an estimate of the Utah Population Committee created in Section 63C-20-103;
592 
or
593 
(B) if the Utah Population Committee estimate is not available, the most recent
594 
official census or census estimate of the United States Bureau of the Census.
595 
(b) A municipality described in Subsection (6)(a)(i) shall ensure that each member of the
596 
municipality's planning commission completes four hours of annual land use training
597 
as follows:
598 
(i) one hour of annual training on general powers and duties under [Title 10, Chapter
599 
9a, Municipal Land Use, Development, and Management Act] this chapter; and
600 
(ii) three hours of annual training on land use, which may include:
601 
(A) appeals and variances;
602 
(B) conditional use permits;
603 
(C) exactions;
604 
(D) impact fees;
605 
(E) vested rights;
- 18 - Enrolled Copy	H.B. 379
606 
(F) subdivision regulations and improvement guarantees;
607 
(G) land use referenda;
608 
(H) property rights;
609 
(I) real estate procedures and financing;
610 
(J) zoning, including use-based and form-based; and
611 
(K) drafting ordinances and code that complies with statute.
612 
(c) A newly appointed planning commission member may not participate in a public
613 
meeting as an appointed member until the member completes the training described
614 
in Subsection (6)(b)(i).
615 
(d) A planning commission member may qualify for one completed hour of training
616 
required under Subsection (6)(b)(ii) if the member attends, as an appointed member,
617 
12 public meetings of the planning commission within a calendar year.
618 
(e) A municipality shall provide the training described in Subsection (6)(b) through:
619 
(i) municipal staff;
620 
(ii) the Utah League of Cities and Towns; or
621 
(iii) a list of training courses selected by:
622 
(A) the Utah League of Cities and Towns; or
623 
(B) the Division of Real Estate created in Section 61-2-201.
624 
(f) A municipality shall, for each planning commission member:
625 
(i) monitor compliance with the training requirements in Subsection (6)(b); and
626 
(ii) maintain a record of training completion at the end of each calendar year.
627 
Section 5.  Section 17-27a-103 is amended to read:
628 
17-27a-103  (Effective  05/07/25). Definitions.
629 
      As used in this chapter:
630 
(1) "Accessory dwelling unit" means a habitable living unit added to, created within, or
631 
detached from a primary single-family dwelling and contained on one lot.
632 
(2) "Adversely affected party" means a person other than a land use applicant who:
633 
(a) owns real property adjoining the property that is the subject of a land use application
634 
or land use decision; or
635 
(b) will suffer a damage different in kind than, or an injury distinct from, that of the
636 
general community as a result of the land use decision.
637 
(3) "Affected entity" means a county, municipality, special district, special service district
638 
under Title 17D, Chapter 1, Special Service District Act, school district, interlocal
639 
cooperation entity established under Title 11, Chapter 13, Interlocal Cooperation Act,
- 19 - H.B. 379	Enrolled Copy
640 
specified property owner, property owner's association, public utility, or the Department
641 
of Transportation, if:
642 
(a) the entity's services or facilities are likely to require expansion or significant
643 
modification because of an intended use of land;
644 
(b) the entity has filed with the county a copy of the entity's general or long-range plan;
645 
or
646 
(c) the entity has filed with the county a request for notice during the same calendar year
647 
and before the county provides notice to an affected entity in compliance with a
648 
requirement imposed under this chapter.
649 
(4) "Affected owner" means the owner of real property that is:
650 
(a) a single project;
651 
(b) the subject of a land use approval that sponsors of a referendum timely challenged in
652 
accordance with Subsection 20A-7-601(6); and
653 
(c) determined to be legally referable under Section 20A-7-602.8.
654 
(5) "Appeal authority" means the person, board, commission, agency, or other body
655 
designated by ordinance to decide an appeal of a decision of a land use application or a
656 
variance.
657 
(6) "Billboard" means a freestanding ground sign located on industrial, commercial, or
658 
residential property if the sign is designed or intended to direct attention to a business,
659 
product, or service that is not sold, offered, or existing on the property where the sign is
660 
located.
661 
(7)(a) "Charter school" means:
662 
(i) an operating charter school;
663 
(ii) a charter school applicant that a charter school authorizer approves in accordance
664 
with Title 53G, Chapter 5, Part 3, Charter School Authorization; or
665 
(iii) an entity that is working on behalf of a charter school or approved charter
666 
applicant to develop or construct a charter school building.
667 
(b) "Charter school" does not include a therapeutic school.
668 
(8) "Chief executive officer" means the person or body that exercises the executive powers
669 
of the county.
670 
(9) "Conditional use" means a land use that, because of the unique characteristics or
671 
potential impact of the land use on the county, surrounding neighbors, or adjacent land
672 
uses, may not be compatible in some areas or may be compatible only if certain
673 
conditions are required that mitigate or eliminate the detrimental impacts.
- 20 - Enrolled Copy	H.B. 379
674 
(10) "Constitutional taking" means a governmental action that results in a taking of private
675 
property so that compensation to the owner of the property is required by the:
676 
(a) Fifth or Fourteenth Amendment of the Constitution of the United States; or
677 
(b) Utah Constitution, Article I, Section 22.
678 
(11) "County utility easement" means an easement that:
679 
(a) a plat recorded in a county recorder's office described as a county utility easement or
680 
otherwise as a utility easement;
681 
(b) is not a protected utility easement or a public utility easement as defined in Section
682 
54-3-27;
683 
(c) the county or the county's affiliated governmental entity owns or creates; and
684 
(d)(i) either:
685 
(A) no person uses or occupies; or
686 
(B) the county or the county's affiliated governmental entity uses and occupies to
687 
provide a utility service, including sanitary sewer, culinary water, electrical,
688 
storm water, or communications or data lines; or
689 
(ii) a person uses or occupies with or without an authorized franchise or other
690 
agreement with the county.
691 
(12) "Culinary water authority" means the department, agency, or public entity with
692 
responsibility to review and approve the feasibility of the culinary water system and
693 
sources for the subject property.
694 
(13) "Development activity" means:
695 
(a) any construction or expansion of a building, structure, or use that creates additional
696 
demand and need for public facilities;
697 
(b) any change in use of a building or structure that creates additional demand and need
698 
for public facilities; or
699 
(c) any change in the use of land that creates additional demand and need for public
700 
facilities.
701 
(14)(a) "Development agreement" means a written agreement or amendment to a written
702 
agreement between a county and one or more parties that regulates or controls the use
703 
or development of a specific area of land.
704 
(b) "Development agreement" does not include an improvement completion assurance.
705 
(15)(a) "Disability" means a physical or mental impairment that substantially limits one
706 
or more of a person's major life activities, including a person having a record of such
707 
an impairment or being regarded as having such an impairment.
- 21 - H.B. 379	Enrolled Copy
708 
(b) "Disability" does not include current illegal use of, or addiction to, any federally
709 
controlled substance, as defined in Section 102 of the Controlled Substances Act, 21
710 
U.S.C. Sec. 802.
711 
(16) "Educational facility":
712 
(a) means:
713 
(i) a school district's building at which pupils assemble to receive instruction in a
714 
program for any combination of grades from preschool through grade 12,
715 
including kindergarten and a program for children with disabilities;
716 
(ii) a structure or facility:
717 
(A) located on the same property as a building described in Subsection (16)(a)(i);
718 
and
719 
(B) used in support of the use of that building; and
720 
(iii) a building to provide office and related space to a school district's administrative
721 
personnel; and
722 
(b) does not include:
723 
(i) land or a structure, including land or a structure for inventory storage, equipment
724 
storage, food processing or preparing, vehicle storage or maintenance, or similar
725 
use that is:
726 
(A) not located on the same property as a building described in Subsection
727 
(16)(a)(i); and
728 
(B) used in support of the purposes of a building described in Subsection
729 
(16)(a)(i); or
730 
(ii) a therapeutic school.
731 
(17) "Fire authority" means the department, agency, or public entity with responsibility to
732 
review and approve the feasibility of fire protection and suppression services for the
733 
subject property.
734 
(18) "Flood plain" means land that:
735 
(a) is within the 100-year flood plain designated by the Federal Emergency Management
736 
Agency; or
737 
(b) has not been studied or designated by the Federal Emergency Management Agency
738 
but presents a likelihood of experiencing chronic flooding or a catastrophic flood
739 
event because the land has characteristics that are similar to those of a 100-year flood
740 
plain designated by the Federal Emergency Management Agency.
741 
(19) "Gas corporation" has the same meaning as defined in Section 54-2-1.
- 22 - Enrolled Copy	H.B. 379
742 
(20) "General plan" means a document that a county adopts that sets forth general
743 
guidelines for proposed future development of:
744 
(a) the unincorporated land within the county; or
745 
(b) for a mountainous planning district, the land within the mountainous planning
746 
district.
747 
(21) "Geologic hazard" means:
748 
(a) a surface fault rupture;
749 
(b) shallow groundwater;
750 
(c) liquefaction;
751 
(d) a landslide;
752 
(e) a debris flow;
753 
(f) unstable soil;
754 
(g) a rock fall; or
755 
(h) any other geologic condition that presents a risk:
756 
(i) to life;
757 
(ii) of substantial loss of real property; or
758 
(iii) of substantial damage to real property.
759 
(22) "Home-based microschool" means the same as that term is defined in Section
760 
53G-6-201.
761 
(23) "Hookup fee" means a fee for the installation and inspection of any pipe, line, meter,
762 
or appurtenance to connect to a county water, sewer, storm water, power, or other utility
763 
system.
764 
(24) "Identical plans" means building plans submitted to a county that:
765 
(a) are clearly marked as "identical plans";
766 
(b) are substantially identical building plans that were previously submitted to and
767 
reviewed and approved by the county; and
768 
(c) describe a building that:
769 
(i) is located on land zoned the same as the land on which the building described in
770 
the previously approved plans is located;
771 
(ii) is subject to the same geological and meteorological conditions and the same law
772 
as the building described in the previously approved plans;
773 
(iii) has a floor plan identical to the building plan previously submitted to and
774 
reviewed and approved by the county; and
775 
(iv) does not require any additional engineering or analysis.
- 23 - H.B. 379	Enrolled Copy
776 
(25) "Impact fee" means a payment of money imposed under Title 11, Chapter 36a, Impact
777 
Fees Act.
778 
(26) "Improvement completion assurance" means a surety bond, letter of credit, financial
779 
institution bond, cash, assignment of rights, lien, or other equivalent security required by
780 
a county to guaranty the proper completion of landscaping or an infrastructure
781 
improvement required as a condition precedent to:
782 
(a) recording a subdivision plat; or
783 
(b) development of a commercial, industrial, mixed use, or multifamily project.
784 
(27) "Improvement warranty" means an applicant's unconditional warranty that the
785 
applicant's installed and accepted landscaping or infrastructure improvement:
786 
(a) complies with the county's written standards for design, materials, and workmanship;
787 
and
788 
(b) will not fail in any material respect, as a result of poor workmanship or materials,
789 
within the improvement warranty period.
790 
(28) "Improvement warranty period" means a period:
791 
(a) no later than one year after a county's acceptance of required landscaping; or
792 
(b) no later than one year after a county's acceptance of required infrastructure, unless
793 
the county:
794 
(i) determines for good cause that a one-year period would be inadequate to protect
795 
the public health, safety, and welfare; and
796 
(ii) has substantial evidence, on record:
797 
(A) of prior poor performance by the applicant; or
798 
(B) that the area upon which the infrastructure will be constructed contains
799 
suspect soil and the county has not otherwise required the applicant to mitigate
800 
the suspect soil.
801 
(29) "Infrastructure improvement" means permanent infrastructure that is essential for the
802 
public health and safety or that:
803 
(a) is required for human consumption; and
804 
(b) an applicant must install:
805 
(i) in accordance with published installation and inspection specifications for public
806 
improvements; and
807 
(ii) as a condition of:
808 
(A) recording a subdivision plat;
809 
(B) obtaining a building permit; or
- 24 - Enrolled Copy	H.B. 379
810 
(C) developing a commercial, industrial, mixed use, condominium, or multifamily
811 
project.
812 
(30) "Internal lot restriction" means a platted note, platted demarcation, or platted
813 
designation that:
814 
(a) runs with the land; and
815 
(b)(i) creates a restriction that is enclosed within the perimeter of a lot described on
816 
the plat; or
817 
(ii) designates a development condition that is enclosed within the perimeter of a lot
818 
described on the plat.
819 
(31) "Interstate pipeline company" means a person or entity engaged in natural gas
820 
transportation subject to the jurisdiction of the Federal Energy Regulatory Commission
821 
under the Natural Gas Act, 15 U.S.C. Sec. 717 et seq.
822 
(32) "Intrastate pipeline company" means a person or entity engaged in natural gas
823 
transportation that is not subject to the jurisdiction of the Federal Energy Regulatory
824 
Commission under the Natural Gas Act, 15 U.S.C. Sec. 717 et seq.
825 
(33) "Land use applicant" means a property owner, or the property owner's designee, who
826 
submits a land use application regarding the property owner's land.
827 
(34) "Land use application":
828 
(a) means an application that is:
829 
(i) required by a county; and
830 
(ii) submitted by a land use applicant to obtain a land use decision; and
831 
(b) does not mean an application to enact, amend, or repeal a land use regulation.
832 
(35) "Land use authority" means:
833 
(a) a person, board, commission, agency, or body, including the local legislative body,
834 
designated by the local legislative body to act upon a land use application; or
835 
(b) if the local legislative body has not designated a person, board, commission, agency,
836 
or body, the local legislative body.
837 
(36) "Land use decision" means an administrative decision of a land use authority or appeal
838 
authority regarding:
839 
(a) a land use permit;
840 
(b) a land use application; or
841 
(c) the enforcement of a land use regulation, land use permit, or development agreement.
842 
(37) "Land use permit" means a permit issued by a land use authority.
843 
(38) "Land use regulation":
- 25 - H.B. 379	Enrolled Copy
844 
(a) means a legislative decision enacted by ordinance, law, code, map, resolution,
845 
specification, fee, or rule that governs the use or development of land;
846 
(b) includes the adoption or amendment of a zoning map or the text of the zoning code;
847 
and
848 
(c) does not include:
849 
(i) a land use decision of the legislative body acting as the land use authority, even if
850 
the decision is expressed in a resolution or ordinance; or
851 
(ii) a temporary revision to an engineering specification that does not materially:
852 
(A) increase a land use applicant's cost of development compared to the existing
853 
specification; or
854 
(B) impact a land use applicant's use of land.
855 
(39) "Legislative body" means the county legislative body, or for a county that has adopted
856 
an alternative form of government, the body exercising legislative powers.
857 
(40) "Lot" means a tract of land, regardless of any label, that is created by and shown on a
858 
subdivision plat that has been recorded in the office of the county recorder.
859 
(41)(a) "Lot line adjustment" means a relocation of a lot line boundary between
860 
adjoining lots or between a lot and adjoining parcels in accordance with Section
861 
17-27a-608:
862 
(i) whether or not the lots are located in the same subdivision; and
863 
(ii) with the consent of the owners of record.
864 
(b) "Lot line adjustment" does not mean a new boundary line that:
865 
(i) creates an additional lot; or
866 
(ii) constitutes a subdivision or a subdivision amendment.
867 
(c) "Lot line adjustment" does not include a boundary line adjustment made by the
868 
Department of Transportation.
869 
(42) "Major transit investment corridor" means public transit service that uses or occupies:
870 
(a) public transit rail right-of-way;
871 
(b) dedicated road right-of-way for the use of public transit, such as bus rapid transit; or
872 
(c) fixed-route bus corridors subject to an interlocal agreement or contract between a
873 
municipality or county and:
874 
(i) a public transit district as defined in Section 17B-2a-802; or
875 
(ii) an eligible political subdivision as defined in Section [59-12-2219] 59-12-2202.
876 
(43) "Micro-education entity" means the same as that term is defined in Section 53G-6-201.
877 
(44) "Moderate income housing" means housing occupied or reserved for occupancy by
- 26 - Enrolled Copy	H.B. 379
878 
households with a gross household income equal to or less than 80% of the median gross
879 
income for households of the same size in the county in which the housing is located.
880 
(45) "Mountainous planning district" means an area designated by a county legislative body
881 
in accordance with Section 17-27a-901.
882 
(46) "Nominal fee" means a fee that reasonably reimburses a county only for time spent and
883 
expenses incurred in:
884 
(a) verifying that building plans are identical plans; and
885 
(b) reviewing and approving those minor aspects of identical plans that differ from the
886 
previously reviewed and approved building plans.
887 
(47) "Noncomplying structure" means a structure that:
888 
(a) legally existed before the structure's current land use designation; and
889 
(b) because of one or more subsequent land use ordinance changes, does not conform to
890 
the setback, height restrictions, or other regulations, excluding those regulations that
891 
govern the use of land.
892 
(48) "Nonconforming use" means a use of land that:
893 
(a) legally existed before the current land use designation;
894 
(b) has been maintained continuously since the time the land use ordinance regulation
895 
governing the land changed; and
896 
(c) because of one or more subsequent land use ordinance changes, does not conform to
897 
the regulations that now govern the use of the land.
898 
(49) "Official map" means a map drawn by county authorities and recorded in the county
899 
recorder's office that:
900 
(a) shows actual and proposed rights-of-way, centerline alignments, and setbacks for
901 
highways and other transportation facilities;
902 
(b) provides a basis for restricting development in designated rights-of-way or between
903 
designated setbacks to allow the government authorities time to purchase or
904 
otherwise reserve the land; and
905 
(c) has been adopted as an element of the county's general plan.
906 
(50) "Parcel" means any real property that is not a lot.
907 
(51)(a) "Parcel boundary adjustment" means a recorded agreement between owners of
908 
adjoining parcels adjusting the mutual boundary, either by deed or by a boundary line
909 
agreement in accordance with Section 17-27a-523, if no additional parcel is created
910 
and:
911 
(i) none of the property identified in the agreement is a lot; or
- 27 - H.B. 379	Enrolled Copy
912 
(ii) the adjustment is to the boundaries of a single person's parcels.
913 
(b) "Parcel boundary adjustment" does not mean an adjustment of a parcel boundary line
914 
that:
915 
(i) creates an additional parcel; or
916 
(ii) constitutes a subdivision.
917 
(c) "Parcel boundary adjustment" does not include a boundary line adjustment made by
918 
the Department of Transportation.
919 
(52) "Person" means an individual, corporation, partnership, organization, association, trust,
920 
governmental agency, or any other legal entity.
921 
(53) "Plan for moderate income housing" means a written document adopted by a county
922 
legislative body that includes:
923 
(a) an estimate of the existing supply of moderate income housing located within the
924 
county;
925 
(b) an estimate of the need for moderate income housing in the county for the next five
926 
years;
927 
(c) a survey of total residential land use;
928 
(d) an evaluation of how existing land uses and zones affect opportunities for moderate
929 
income housing; and
930 
(e) a description of the county's program to encourage an adequate supply of moderate
931 
income housing.
932 
(54) "Planning advisory area" means a contiguous, geographically defined portion of the
933 
unincorporated area of a county established under this part with planning and zoning
934 
functions as exercised through the planning advisory area planning commission, as
935 
provided in this chapter, but with no legal or political identity separate from the county
936 
and no taxing authority.
937 
(55) "Plat" means an instrument subdividing property into lots as depicted on a map or
938 
other graphical representation of lands that a licensed professional land surveyor makes
939 
and prepares in accordance with Section 17-27a-603 or 57-8-13.
940 
(56) "Potential geologic hazard area" means an area that:
941 
(a) is designated by a Utah Geological Survey map, county geologist map, or other
942 
relevant map or report as needing further study to determine the area's potential for
943 
geologic hazard; or
944 
(b) has not been studied by the Utah Geological Survey or a county geologist but
945 
presents the potential of geologic hazard because the area has characteristics similar
- 28 - Enrolled Copy	H.B. 379
946 
to those of a designated geologic hazard area.
947 
(57) "Public agency" means:
948 
(a) the federal government;
949 
(b) the state;
950 
(c) a county, municipality, school district, special district, special service district, or
951 
other political subdivision of the state; or
952 
(d) a charter school.
953 
(58) "Public hearing" means a hearing at which members of the public are provided a
954 
reasonable opportunity to comment on the subject of the hearing.
955 
(59) "Public meeting" means a meeting that is required to be open to the public under Title
956 
52, Chapter 4, Open and Public Meetings Act.
957 
(60) "Public street" means a public right-of-way, including a public highway, public
958 
avenue, public boulevard, public parkway, public road, public lane, public alley, public
959 
viaduct, public subway, public tunnel, public bridge, public byway, other public
960 
transportation easement, or other public way.
961 
(61) "Receiving zone" means an unincorporated area of a county that the county designates,
962 
by ordinance, as an area in which an owner of land may receive a transferable
963 
development right.
964 
(62) "Record of survey map" means a map of a survey of land prepared in accordance with
965 
Section 10-9a-603, 17-23-17, 17-27a-603, or 57-8-13.
966 
(63) "Residential facility for persons with a disability" means a residence:
967 
(a) in which more than one person with a disability resides; and
968 
(b) which is licensed or certified by the Department of Health and Human Services
969 
under:
970 
(i) Title 26B, Chapter 2, Part 1, Human Services Programs and Facilities; or
971 
(ii) Title 26B, Chapter 2, Part 2, Health Care Facility Licensing and Inspection.
972 
(64) "Residential roadway" means a public local residential road that:
973 
(a) will serve primarily to provide access to adjacent primarily residential areas and
974 
property;
975 
(b) is designed to accommodate minimal traffic volumes or vehicular traffic;
976 
(c) is not identified as a supplementary to a collector or other higher system classified
977 
street in an approved municipal street or transportation master plan;
978 
(d) has a posted speed limit of 25 miles per hour or less;
979 
(e) does not have higher traffic volumes resulting from connecting previously separated
- 29 - H.B. 379	Enrolled Copy
980 
areas of the municipal road network;
981 
(f) cannot have a primary access, but can have a secondary access, and does not abut lots
982 
intended for high volume traffic or community centers, including schools, recreation
983 
centers, sports complexes, or libraries; and
984 
(g) primarily serves traffic within a neighborhood or limited residential area and is not
985 
necessarily continuous through several residential areas.
986 
(65) "Rules of order and procedure" means a set of rules that govern and prescribe in a
987 
public meeting:
988 
(a) parliamentary order and procedure;
989 
(b) ethical behavior; and
990 
(c) civil discourse.
991 
(66) "Sanitary sewer authority" means the department, agency, or public entity with
992 
responsibility to review and approve the feasibility of sanitary sewer services or onsite
993 
wastewater systems.
994 
(67) "Sending zone" means an unincorporated area of a county that the county designates,
995 
by ordinance, as an area from which an owner of land may transfer a transferable
996 
development right.
997 
(68) "Site plan" means a document or map that may be required by a county during a
998 
preliminary review preceding the issuance of a building permit to demonstrate that an
999 
owner's or developer's proposed development activity meets a land use requirement.
1000 
(69)(a) "Special district" means an entity under Title 17B, Limited Purpose Local
1001 
Government Entities - Special Districts.
1002 
(b) "Special district" includes a governmental or quasi-governmental entity that is not a
1003 
county, municipality, school district, or the state.
1004 
(70) "Specified public agency" means:
1005 
(a) the state;
1006 
(b) a school district; or
1007 
(c) a charter school.
1008 
(71) "Specified public utility" means an electrical corporation, gas corporation, or telephone
1009 
corporation, as those terms are defined in Section 54-2-1.
1010 
(72) "State" includes any department, division, or agency of the state.
1011 
(73)(a) "Subdivision" means any land that is divided, resubdivided, or proposed to be
1012 
divided into two or more lots or other division of land for the purpose, whether
1013 
immediate or future, for offer, sale, lease, or development either on the installment
- 30 - Enrolled Copy	H.B. 379
1014 
plan or upon any and all other plans, terms, and conditions.
1015 
(b) "Subdivision" includes:
1016 
(i) the division or development of land, whether by deed, metes and bounds
1017 
description, devise and testacy, map, plat, or other recorded instrument, regardless
1018 
of whether the division includes all or a portion of a parcel or lot; and
1019 
(ii) except as provided in Subsection (73)(c), divisions of land for residential and
1020 
nonresidential uses, including land used or to be used for commercial, agricultural,
1021 
and industrial purposes.
1022 
(c) "Subdivision" does not include:
1023 
(i) a bona fide division or partition of agricultural land for agricultural purposes;
1024 
(ii) a boundary line agreement recorded with the county recorder's office between
1025 
owners of adjoining parcels adjusting the mutual boundary in accordance with
1026 
Section 17-27a-523 if no new lot is created;
1027 
(iii) a recorded document, executed by the owner of record:
1028 
(A) revising the legal descriptions of multiple parcels into one legal description
1029 
encompassing all such parcels; or
1030 
(B) joining a lot to a parcel;
1031 
(iv) a bona fide division or partition of land in a county other than a first class county
1032 
for the purpose of siting, on one or more of the resulting separate parcels:
1033 
(A) an electrical transmission line or a substation;
1034 
(B) a natural gas pipeline or a regulation station; or
1035 
(C) an unmanned telecommunications, microwave, fiber optic, electrical, or other
1036 
utility service regeneration, transformation, retransmission, or amplification
1037 
facility;
1038 
(v) a boundary line agreement between owners of adjoining subdivided properties
1039 
adjusting the mutual lot line boundary in accordance with Sections 17-27a-523
1040 
and 17-27a-608 if:
1041 
(A) no new dwelling lot or housing unit will result from the adjustment; and
1042 
(B) the adjustment will not violate any applicable land use ordinance;
1043 
(vi) a bona fide division of land by deed or other instrument if the deed or other
1044 
instrument states in writing that the division:
1045 
(A) is in anticipation of future land use approvals on the parcel or parcels;
1046 
(B) does not confer any land use approvals; and
1047 
(C) has not been approved by the land use authority;
- 31 - H.B. 379	Enrolled Copy
1048 
(vii) a parcel boundary adjustment;
1049 
(viii) a lot line adjustment;
1050 
(ix) a road, street, or highway dedication plat;
1051 
(x) a deed or easement for a road, street, or highway purpose; or
1052 
(xi) any other division of land authorized by law.
1053 
(74)(a) "Subdivision amendment" means an amendment to a recorded subdivision in
1054 
accordance with Section 17-27a-608 that:
1055 
(i) vacates all or a portion of the subdivision;
1056 
(ii) alters the outside boundary of the subdivision;
1057 
(iii) changes the number of lots within the subdivision;
1058 
(iv) alters a public right-of-way, a public easement, or public infrastructure within the
1059 
subdivision; or
1060 
(v) alters a common area or other common amenity within the subdivision.
1061 
(b) "Subdivision amendment" does not include a lot line adjustment, between a single lot
1062 
and an adjoining lot or parcel, that alters the outside boundary of the subdivision.
1063 
(75) "Substantial evidence" means evidence that:
1064 
(a) is beyond a scintilla; and
1065 
(b) a reasonable mind would accept as adequate to support a conclusion.
1066 
(76) "Suspect soil" means soil that has:
1067 
(a) a high susceptibility for volumetric change, typically clay rich, having more than a
1068 
3% swell potential;
1069 
(b) bedrock units with high shrink or swell susceptibility; or
1070 
(c) gypsiferous silt and clay, gypsum, or bedrock units containing abundant gypsum
1071 
commonly associated with dissolution and collapse features.
1072 
(77) "Therapeutic school" means a residential group living facility:
1073 
(a) for four or more individuals who are not related to:
1074 
(i) the owner of the facility; or
1075 
(ii) the primary service provider of the facility;
1076 
(b) that serves students who have a history of failing to function:
1077 
(i) at home;
1078 
(ii) in a public school; or
1079 
(iii) in a nonresidential private school; and
1080 
(c) that offers:
1081 
(i) room and board; and
- 32 - Enrolled Copy	H.B. 379
1082 
(ii) an academic education integrated with:
1083 
(A) specialized structure and supervision; or
1084 
(B) services or treatment related to a disability, an emotional development, a
1085 
behavioral development, a familial development, or a social development.
1086 
(78) "Transferable development right" means a right to develop and use land that originates
1087 
by an ordinance that authorizes a land owner in a designated sending zone to transfer
1088 
land use rights from a designated sending zone to a designated receiving zone.
1089 
(79) "Unincorporated" means the area outside of the incorporated area of a municipality.
1090 
(80) "Water interest" means any right to the beneficial use of water, including:
1091 
(a) each of the rights listed in Section 73-1-11; and
1092 
(b) an ownership interest in the right to the beneficial use of water represented by:
1093 
(i) a contract; or
1094 
(ii) a share in a water company, as defined in Section 73-3-3.5.
1095 
(81) "Zoning map" means a map, adopted as part of a land use ordinance, that depicts land
1096 
use zones, overlays, or districts.
1097 
Section 6.  Section 17-27a-302 is amended to read:
1098 
17-27a-302  (Effective  05/07/25). Planning commission powers and duties --
1099 
Training requirements.
1100 
(1) Each countywide, planning advisory area, or mountainous planning district planning
1101 
commission shall, with respect to the unincorporated area of the county, the planning
1102 
advisory area, or the mountainous planning district, review and make a recommendation
1103 
to the county legislative body for:
1104 
(a) a general plan and amendments to the general plan;
1105 
(b) land use regulations, including:
1106 
(i) ordinances regarding the subdivision of land within the county; and
1107 
(ii) amendments to existing land use regulations;
1108 
(c) an appropriate delegation of power to at least one designated land use authority to
1109 
hear and act on a land use application;
1110 
(d) an appropriate delegation of power to at least one appeal authority to hear and act on
1111 
an appeal from a decision of the land use authority; and
1112 
(e) application processes that:
1113 
(i) may include a designation of routine land use matters that, upon application and
1114 
proper notice, will receive informal streamlined review and action if the
1115 
application is uncontested; and
- 33 - H.B. 379	Enrolled Copy
1116 
(ii) shall protect the right of each:
1117 
(A) land use applicant and adversely affected party to require formal consideration
1118 
of any application by a land use authority;
1119 
(B) land use applicant or adversely affected party to appeal a land use authority's
1120 
decision to a separate appeal authority; and
1121 
(C) participant to be heard in each public hearing on a contested application.
1122 
(2) Before making a recommendation to a legislative body on an item described in
1123 
Subsection (1)(a) or (b), the planning commission shall hold a public hearing in
1124 
accordance with Section 17-27a-404.
1125 
(3) A legislative body may adopt, modify, or reject a planning commission's
1126 
recommendation to the legislative body under this section.
1127 
(4) A legislative body may consider a planning commission's failure to make a timely
1128 
recommendation as a negative recommendation.
1129 
(5) Nothing in this section limits the right of a county to initiate or propose the actions
1130 
described in this section.
1131 
(6)(a)(i) This Subsection (6) applies to a county that:
1132 
(A) is a county of the first, second, or third class; and
1133 
(B) has a population in the county's unincorporated areas of 5,000 or more.
1134 
(ii) The population [figure] for each county described in Subsection (6)(a)(i) shall be
1135 
derived from:
1136 
[(A) the most recent official census or census estimate of the United States Census
1137 
Bureau; or]
1138 
[(B) if a population figure is not available under Subsection (6)(a)(ii)(A), an
1139 
estimate of the Utah Population Committee]
1140 
(A) an estimate of the Utah Population Committee created in Section 63C-20-103;
1141 
or
1142 
(B) if the Utah Population Committee estimate is not available, the most recent
1143 
official census or census estimate of the United States Bureau of the Census.
1144 
(b) A county described in Subsection (6)(a)(i) shall ensure that each member of the
1145 
county's planning commission completes four hours of annual land use training as
1146 
follows:
1147 
(i) one hour of annual training on general powers and duties under Title 17, Chapter
1148 
27a, County Land Use, Development, and Management Act; and
1149 
(ii) three hours of annual training on land use, which may include:
- 34 - Enrolled Copy	H.B. 379
1150 
(A) appeals and variances;
1151 
(B) conditional use permits;
1152 
(C) exactions;
1153 
(D) impact fees;
1154 
(E) vested rights;
1155 
(F) subdivision regulations and improvement guarantees;
1156 
(G) land use referenda;
1157 
(H) property rights;
1158 
(I) real estate procedures and financing;
1159 
(J) zoning, including use-based and form-based; and
1160 
(K) drafting ordinances and code that complies with statute.
1161 
(c) A newly appointed planning commission member may not participate in a public
1162 
meeting as an appointed member until the member completes the training described
1163 
in Subsection (6)(b)(i).
1164 
(d) A planning commission member may qualify for one completed hour of training
1165 
required under Subsection (6)(b)(ii) if the member attends, as an appointed member,
1166 
12 public meetings of the planning commission within a calendar year.
1167 
(e) A county shall provide the training described in Subsection (6)(b) through:
1168 
(i) county staff;
1169 
(ii) the Utah Association of Counties; or
1170 
(iii) a list of training courses selected by:
1171 
(A) the Utah Association of Counties; or
1172 
(B) the Division of Real Estate created in Section 61-2-201.
1173 
(f) A county shall, for each planning commission member:
1174 
(i) monitor compliance with the training requirements in Subsection (6)(b); and
1175 
(ii) maintain a record of training completion at the end of each calendar year.
1176 
Section 7.  Section 17-50-502 is amended to read:
1177 
17-50-502  (Effective  05/07/25). Change of class of county.
1178 
(1) Each county shall retain its classification under Section 17-50-501 until changed as
1179 
provided in this section.
1180 
(2) The lieutenant governor shall monitor the population figure for each county as shown
1181 
on:
1182 
[(a) each official census or census estimate of the United States Bureau of the Census; or]
1183 
[(b) if the population figure for a county is not available from the United States Bureau
- 35 - H.B. 379	Enrolled Copy
1184 
of the Census, the population estimate from the Utah Population Committee]
1185 
(a) the estimate of the Utah Population Committee created in Section 63C-20-103; or
1186 
(b) if the Utah Population Committee estimate is not available, the census or census
1187 
estimate of the United States Bureau of the Census.
1188 
(3) After July 1, 2021, if the applicable population figure under Subsection (2) indicates
1189 
that a county's population has increased beyond the limit for its current class, the
1190 
lieutenant governor shall:
1191 
(a) prepare a certificate indicating the class in which the county belongs based on the
1192 
increased population figure; and
1193 
(b) within 10 days after preparing the certificate, deliver a copy of the certificate to the
1194 
county legislative body and, if the county has an executive that is separate from the
1195 
legislative body, the executive of the county whose class was changed.
1196 
(4) A county's change in class is effective on the date of the lieutenant governor's certificate
1197 
under Subsection (3).
1198 
Section 8.  Section 17B-2a-802 is amended to read:
1199 
17B-2a-802  (Effective  05/07/25). Definitions.
1200 
      As used in this part:
1201 
(1) "Affordable housing" means housing occupied or reserved for occupancy by households
1202 
that meet certain gross household income requirements based on the area median income
1203 
for households of the same size.
1204 
(a) "Affordable housing" may include housing occupied or reserved for occupancy by
1205 
households that meet specific area median income targets or ranges of area median
1206 
income targets.
1207 
(b) "Affordable housing" does not include housing occupied or reserved for occupancy
1208 
by households with gross household incomes that are more than 60% of the area
1209 
median income for households of the same size.
1210 
(2) "Appointing entity" means the person, county, unincorporated area of a county, or
1211 
municipality appointing a member to a public transit district board of trustees.
1212 
(3)(a) "Chief executive officer" means a person appointed by the board of trustees of a
1213 
small public transit district to serve as chief executive officer.
1214 
(b) "Chief executive officer" shall enjoy all the rights, duties, and responsibilities
1215 
defined in Sections 17B-2a-810 and 17B-2a-811 and includes all rights, duties, and
1216 
responsibilities assigned to the general manager but prescribed by the board of
1217 
trustees to be fulfilled by the chief executive officer.
- 36 - Enrolled Copy	H.B. 379
1218 
(4) "Confidential employee" means a person who, in the regular course of the person's
1219 
duties:
1220 
(a) assists in and acts in a confidential capacity in relation to other persons who
1221 
formulate, determine, and effectuate management policies regarding labor relations;
1222 
or
1223 
(b) has authorized access to information relating to effectuating or reviewing the
1224 
employer's collective bargaining policies.
1225 
(5) "Council of governments" means a decision-making body in each county composed of
1226 
membership including the county governing body and the mayors of each municipality
1227 
in the county.
1228 
(6) "Department" means the Department of Transportation created in Section 72-1-201.
1229 
(7) "Executive director" means a person appointed by the board of trustees of a large public
1230 
transit district to serve as executive director.
1231 
(8) "Fixed guideway" means the same as that term is defined in Section 59-12-102.
1232 
(9) "Fixed guideway capital development" means the same as that term is defined in
1233 
Section 72-1-102.
1234 
(10)(a) "General manager" means a person appointed by the board of trustees of a small
1235 
public transit district to serve as general manager.
1236 
(b) "General manager" shall enjoy all the rights, duties, and responsibilities defined in
1237 
Sections 17B-2a-810 and 17B-2a-811 prescribed by the board of trustees of a small
1238 
public transit district.
1239 
(11) "Large public transit district" means a public transit district that provides public transit
1240 
to an area that includes:
1241 
(a) more than 65% of the population of the state based on:
1242 
(i) the estimate of the Utah Population Committee created in Section 63C-20-103; or
1243 
(ii) if the Utah Population Committee estimate is not available for each county,
1244 
municipality, and unincorporated area that comprise the district, the most recent
1245 
official census or census estimate of the United States [Census Bureau] Bureau of
1246 
the Census; and
1247 
(b) two or more counties.
1248 
(12)(a) "Locally elected public official" means a person who holds an elected position
1249 
with a county or municipality.
1250 
(b) "Locally elected public official" does not include a person who holds an elected
1251 
position if the elected position is not with a county or municipality.
- 37 - H.B. 379	Enrolled Copy
1252 
(13) "Managerial employee" means a person who is:
1253 
(a) engaged in executive and management functions; and
1254 
(b) charged with the responsibility of directing, overseeing, or implementing the
1255 
effectuation of management policies and practices.
1256 
(14) "Metropolitan planning organization" means the same as that term is defined in
1257 
Section 72-1-208.5.
1258 
(15) "Multicounty district" means a public transit district located in more than one county.
1259 
(16) "Operator" means a public entity or other person engaged in the transportation of
1260 
passengers for hire.
1261 
(17)(a) "Public transit" means regular, continuing, shared-ride, surface transportation
1262 
services that are open to the general public or open to a segment of the general public
1263 
defined by age, disability, or low income.
1264 
(b) "Public transit" does not include transportation services provided by:
1265 
(i) chartered bus;
1266 
(ii) sightseeing bus;
1267 
(iii) taxi;
1268 
(iv) school bus service;
1269 
(v) courtesy shuttle service for patrons of one or more specific establishments; or
1270 
(vi) intra-terminal or intra-facility shuttle services.
1271 
(18) "Public transit district" means a special district that provides public transit services.
1272 
(19) "Public transit innovation grant" means  the same as that term is defined in Section
1273 
72-2-401.
1274 
(20) "Small public transit district" means any public transit district that is not a large public
1275 
transit district.
1276 
(21) "Station area plan" means a plan developed and adopted by a municipality in
1277 
accordance with Section 10-9a-403.1.
1278 
(22)(a) "Supervisor" means a person who has authority, in the interest of the employer,
1279 
to:
1280 
(i) hire, transfer, suspend, lay off, recall, promote, discharge, assign, reward, or
1281 
discipline other employees; or
1282 
(ii) adjust another employee's grievance or recommend action to adjust another
1283 
employee's grievance.
1284 
(b) "Supervisor" does not include a person whose exercise of the authority described in
1285 
Subsection (22)(a):
- 38 - Enrolled Copy	H.B. 379
1286 
(i) is of a merely routine or clerical nature; and
1287 
(ii) does not require the person to use independent judgment.
1288 
(23) "Transit facility" means a transit vehicle, transit station, depot, passenger loading or
1289 
unloading zone, parking lot, or other facility:
1290 
(a) leased by or operated by or on behalf of a public transit district; and
1291 
(b) related to the public transit services provided by the district, including:
1292 
(i) railway or other right-of-way;
1293 
(ii) railway line; and
1294 
(iii) a reasonable area immediately adjacent to a designated stop on a route traveled
1295 
by a transit vehicle.
1296 
(24) "Transit vehicle" means a passenger bus, coach, railcar, van, or other vehicle operated
1297 
as public transportation by a public transit district.
1298 
(25) "Transit-oriented development" means a mixed use residential or commercial area that
1299 
is designed to maximize access to public transit and includes the development of land
1300 
owned by a large public transit district.
1301 
(26) "Transit-supportive development" means a mixed use residential or commercial area
1302 
that is designed to maximize access to public transit and does not include the
1303 
development of land owned by a large public transit district.
1304 
Section 9.  Section 26B-3-301 is amended to read:
1305 
26B-3-301  (Effective  05/07/25). Definitions.
1306 
      As used in this part:
1307 
(1) "Appropriate and medically necessary" means, regarding drug prescribing, dispensing,
1308 
and patient usage, that it is in conformity with the criteria and standards developed in
1309 
accordance with this part.
1310 
(2) "Board" means the Drug Utilization Review Board created in Section 26B-3-302.
1311 
(3) "Certified program" means a nursing care facility program with Medicaid certification.
1312 
(4) "Compendia" means resources widely accepted by the medical profession in the
1313 
efficacious use of drugs, including "American Hospital Formulary Service Drug
1314 
Information," "U.S. Pharmacopeia - Drug Information," "A.M.A. Drug Evaluations,"
1315 
peer-reviewed medical literature, and information provided by manufacturers of drug
1316 
products.
1317 
(5) "Counseling" means the activities conducted by a pharmacist to inform Medicaid
1318 
recipients about the proper use of drugs, as required by the board under this part.
1319 
(6) "Criteria" means those predetermined and explicitly accepted elements used to measure
- 39 - H.B. 379	Enrolled Copy
1320 
drug use on an ongoing basis in order to determine if the use is appropriate, medically
1321 
necessary, and not likely to result in adverse medical outcomes.
1322 
(7) "Drug-disease contraindications" means that the therapeutic effect of a drug is adversely
1323 
altered by the presence of another disease condition.
1324 
(8) "Drug-interactions" means that two or more drugs taken by a recipient lead to clinically
1325 
significant toxicity that is characteristic of one or any of the drugs present, or that leads
1326 
to interference with the effectiveness of one or any of the drugs.
1327 
(9) "Drug Utilization Review" or "DUR" means the program designed to measure and
1328 
assess, on a retrospective and prospective basis, the proper use of outpatient drugs in the
1329 
Medicaid program.
1330 
(10) "Intervention" means a form of communication utilized by the board with a prescriber
1331 
or pharmacist to inform about or influence prescribing or dispensing practices.
1332 
(11) "Medicaid certification" means the right of a nursing care facility, as a provider of a
1333 
nursing care facility program, to receive Medicaid reimbursement for a specified number
1334 
of beds within the facility.
1335 
(12)(a) "Nursing care facility" means the following facilities licensed by the department
1336 
under Chapter 2, Part 2, Health Care Facility Licensing and Inspection:
1337 
(i) skilled nursing facilities;
1338 
(ii) intermediate care facilities; and
1339 
(iii) an intermediate care facility for people with an intellectual disability.
1340 
(b) "Nursing care facility" does not mean a critical access hospital that meets the criteria
1341 
of 42 U.S.C. Sec. 1395i-4(c)(2) (1998).
1342 
(13) "Nursing care facility program" means the personnel, licenses, services, contracts, and
1343 
all other requirements that shall be met for a nursing care facility to be eligible for
1344 
Medicaid certification under this part and division rule.
1345 
(14) "Overutilization" or "underutilization" means the use of a drug in such quantities that
1346 
the desired therapeutic goal is not achieved.
1347 
(15) "Pharmacist" means a person licensed in this state to engage in the practice of
1348 
pharmacy under Title 58, Chapter 17b, Pharmacy Practice Act.
1349 
(16) "Physical facility" means the buildings or other physical structures where a nursing
1350 
care facility program is operated.
1351 
(17) "Physician" means a person licensed in this state to practice medicine and surgery
1352 
under[ ] Section 58-67-301 or osteopathic medicine under Section 58-68-301.
1353 
(18) "Prospective DUR" means that part of the drug utilization review program that occurs
- 40 - Enrolled Copy	H.B. 379
1354 
before a drug is dispensed, and that is designed to screen for potential drug therapy
1355 
problems based on explicit and predetermined criteria and standards.
1356 
(19) "Retrospective DUR" means that part of the drug utilization review program that
1357 
assesses or measures drug use based on an historical review of drug use data against
1358 
predetermined and explicit criteria and standards, on an ongoing basis with professional
1359 
input.
1360 
(20) "Rural county" means a county with a population of less than 50,000, as determined by,
1361 
to the extent not otherwise required by federal law:
1362 
[(a) the most recent official census or census estimate of the United States Bureau of the
1363 
Census; or]
1364 
[(b) the most recent population estimate for the county from the Utah Population
1365 
Committee, if a population figure for the county is not available under Subsection
1366 
(20)(a).]
1367 
(a) the most recent population estimate for the county from the Utah Population
1368 
Committee created in Section 63C-20-103; or
1369 
(b) if the Utah Population Committee estimate is not available, the most recent census or
1370 
census estimate of the United States Bureau of the Census.
1371 
(21) "Service area" means the boundaries of the distinct geographic area served by a
1372 
certified program as determined by the division in accordance with this part and division
1373 
rule.
1374 
(22) "Standards" means the acceptable range of deviation from the criteria that reflects local
1375 
medical practice and that is tested on the Medicaid recipient database.
1376 
(23) "SURS" means the Surveillance Utilization Review System of the Medicaid program.
1377 
(24) "Therapeutic appropriateness" means drug prescribing and dispensing based on
1378 
rational drug therapy that is consistent with criteria and standards.
1379 
(25) "Therapeutic duplication" means prescribing and dispensing the same drug or two or
1380 
more drugs from the same therapeutic class where periods of drug administration
1381 
overlap and where that practice is not medically indicated.
1382 
(26) "Urban county" means a county that is not a rural county.
1383 
Section 10.  Section 59-1-403 is amended to read:
1384 
59-1-403  (Effective  05/07/25). Confidentiality -- Exceptions -- Penalty --
1385 
Application to property tax.
1386 
(1) As used in this section:
1387 
(a) "Distributed tax, fee, or charge" means a tax, fee, or charge:
- 41 - H.B. 379	Enrolled Copy
1388 
(i) the commission administers under:
1389 
(A) this title, other than a tax under Chapter 12, Part 2, Local Sales and Use Tax
1390 
Act;
1391 
(B) Title 10, Chapter 1, Part 3, Municipal Energy Sales and Use Tax Act;
1392 
(C) Title 10, Chapter 1, Part 4, Municipal Telecommunications License Tax Act;
1393 
(D) Section 19-6-805;
1394 
(E) Section 63H-1-205; or
1395 
(F) Title 69, Chapter 2, Part 4, Prepaid Wireless Telecommunications Service
1396 
Charges; and
1397 
(ii) with respect to which the commission distributes the revenue collected from the
1398 
tax, fee, or charge to a qualifying jurisdiction.
1399 
(b) "Qualifying jurisdiction" means:
1400 
(i) a county, city, or town;
1401 
(ii) the military installation development authority created in Section 63H-1-201; or
1402 
(iii) the Utah Inland Port Authority created in Section 11-58-201.
1403 
(2)(a) Any of the following may not divulge or make known in any manner any
1404 
information gained by that person from any return filed with the commission:
1405 
(i) a tax commissioner;
1406 
(ii) an agent, clerk, or other officer or employee of the commission; or
1407 
(iii) a representative, agent, clerk, or other officer or employee of any county, city, or
1408 
town.
1409 
(b) An official charged with the custody of a return filed with the commission is not
1410 
required to produce the return or evidence of anything contained in the return in any
1411 
action or proceeding in any court, except:
1412 
(i) in accordance with judicial order;
1413 
(ii) on behalf of the commission in any action or proceeding under:
1414 
(A) this title; or
1415 
(B) other law under which persons are required to file returns with the
1416 
commission;
1417 
(iii) on behalf of the commission in any action or proceeding to which the
1418 
commission is a party; or
1419 
(iv) on behalf of any party to any action or proceeding under this title if the report or
1420 
facts shown by the return are directly involved in the action or proceeding.
1421 
(c) Notwithstanding Subsection (2)(b), a court may require the production of, and may
- 42 - Enrolled Copy	H.B. 379
1422 
admit in evidence, any portion of a return or of the facts shown by the return, as are
1423 
specifically pertinent to the action or proceeding.
1424 
(3) This section does not prohibit:
1425 
(a) a person or that person's duly authorized representative from receiving a copy of any
1426 
return or report filed in connection with that person's own tax;
1427 
(b) the publication of statistics as long as the statistics are classified to prevent the
1428 
identification of particular reports or returns; and
1429 
(c) the inspection by the attorney general or other legal representative of the state of the
1430 
report or return of any taxpayer:
1431 
(i) who brings action to set aside or review a tax based on the report or return;
1432 
(ii) against whom an action or proceeding is contemplated or has been instituted
1433 
under this title; or
1434 
(iii) against whom the state has an unsatisfied money judgment.
1435 
(4)(a) Notwithstanding Subsection (2) and for purposes of administration, the
1436 
commission may by rule, made in accordance with Title 63G, Chapter 3, Utah
1437 
Administrative Rulemaking Act, provide for a reciprocal exchange of information
1438 
with:
1439 
(i) the United States Internal Revenue Service; or
1440 
(ii) the revenue service of any other state.
1441 
(b) Notwithstanding Subsection (2) and for all taxes except individual income tax and
1442 
corporate franchise tax, the commission may by rule, made in accordance with Title
1443 
63G, Chapter 3, Utah Administrative Rulemaking Act, share information gathered
1444 
from returns and other written statements with the federal government, any other
1445 
state, any of the political subdivisions of another state, or any political subdivision of
1446 
this state, except as limited by Sections 59-12-209 and 59-12-210, if the political
1447 
subdivision, other state, or the federal government grant substantially similar
1448 
privileges to this state.
1449 
(c) Notwithstanding Subsection (2) and for all taxes except individual income tax and
1450 
corporate franchise tax, the commission may by rule, in accordance with Title 63G,
1451 
Chapter 3, Utah Administrative Rulemaking Act, provide for the issuance of
1452 
information concerning the identity and other information of taxpayers who have
1453 
failed to file tax returns or to pay any tax due.
1454 
(d) Notwithstanding Subsection (2), the commission shall provide to the director of the
1455 
Division of Environmental Response and Remediation, as defined in Section
- 43 - H.B. 379	Enrolled Copy
1456 
19-6-402, as requested by the director of the Division of Environmental Response
1457 
and Remediation, any records, returns, or other information filed with the
1458 
commission under Chapter 13, Motor and Special Fuel Tax Act, or Section
1459 
19-6-410.5 regarding the environmental assurance program participation fee.
1460 
(e) Notwithstanding Subsection (2), at the request of any person the commission shall
1461 
provide that person sales and purchase volume data reported to the commission on a
1462 
report, return, or other information filed with the commission under:
1463 
(i) Chapter 13, Part 2, Motor Fuel; or
1464 
(ii) Chapter 13, Part 4, Aviation Fuel.
1465 
(f) Notwithstanding Subsection (2), upon request from a tobacco product manufacturer,
1466 
as defined in Section 59-22-202, the commission shall report to the manufacturer:
1467 
(i) the quantity of cigarettes, as defined in Section 59-22-202, produced by the
1468 
manufacturer and reported to the commission for the previous calendar year under
1469 
Section 59-14-407; and
1470 
(ii) the quantity of cigarettes, as defined in Section 59-22-202, produced by the
1471 
manufacturer for which a tax refund was granted during the previous calendar
1472 
year under Section 59-14-401 and reported to the commission under Subsection
1473 
59-14-401(1)(a)(v).
1474 
(g) Notwithstanding Subsection (2), the commission shall notify manufacturers,
1475 
distributors, wholesalers, and retail dealers of a tobacco product manufacturer that is
1476 
prohibited from selling cigarettes to consumers within the state under Subsection
1477 
59-14-210(2).
1478 
(h) Notwithstanding Subsection (2), the commission may:
1479 
(i) provide to the Division of Consumer Protection within the Department of
1480 
Commerce and the attorney general data:
1481 
(A) reported to the commission under Section 59-14-212; or
1482 
(B) related to a violation under Section 59-14-211; and
1483 
(ii) upon request, provide to any person data reported to the commission under
1484 
Subsections 59-14-212(1)(a) through (c) and Subsection 59-14-212(1)(g).
1485 
(i) Notwithstanding Subsection (2), the commission shall, at the request of a committee
1486 
of the Legislature, the Office of the Legislative Fiscal Analyst, or the Governor's
1487 
Office of Planning and Budget, provide to the committee or office the total amount of
1488 
revenues collected by the commission under Chapter 24, Radioactive Waste Facility
1489 
Tax Act, for the time period specified by the committee or office.
- 44 - Enrolled Copy	H.B. 379
1490 
(j) Notwithstanding Subsection (2), the commission shall make the directory required by
1491 
Section 59-14-603 available for public inspection.
1492 
(k) Notwithstanding Subsection (2), the commission may share information with federal,
1493 
state, or local agencies as provided in Subsection 59-14-606(3).
1494 
(l)(i) Notwithstanding Subsection (2), the commission shall provide the Office of
1495 
Recovery Services within the Department of Health and Human Services any
1496 
relevant information obtained from a return filed under Chapter 10, Individual
1497 
Income Tax Act, regarding a taxpayer who has become obligated to the Office of
1498 
Recovery Services.
1499 
(ii) The information described in Subsection (4)(l)(i) may be provided by the Office
1500 
of Recovery Services to any other state's child support collection agency involved
1501 
in enforcing that support obligation.
1502 
(m)(i) Notwithstanding Subsection (2), upon request from the state court
1503 
administrator, the commission shall provide to the state court administrator, the
1504 
name, address, telephone number, county of residence, and social security number
1505 
on resident returns filed under Chapter 10, Individual Income Tax Act.
1506 
(ii) The state court administrator may use the information described in Subsection
1507 
(4)(m)(i) only as a source list for the master jury list described in Section
1508 
78B-1-106.
1509 
(n)(i) As used in this Subsection (4)(n):
1510 
(A) "GOEO" means the Governor's Office of Economic Opportunity created in
1511 
Section 63N-1a-301.
1512 
(B) "Income tax information" means information gained by the commission that is
1513 
required to be attached to or included in a return filed with the commission
1514 
under Chapter 7, Corporate Franchise and Income Taxes, or Chapter 10,
1515 
Individual Income Tax Act.
1516 
(C) "Other tax information" means information gained by the commission that is
1517 
required to be attached to or included in a return filed with the commission
1518 
except for a return filed under Chapter 7, Corporate Franchise and Income
1519 
Taxes, or Chapter 10, Individual Income Tax Act.
1520 
(D) "Tax information" means income tax information or other tax information.
1521 
(ii)(A) Notwithstanding Subsection (2) and except as provided in Subsection
1522 
(4)(n)(ii)(B) or (C), the commission shall at the request of GOEO provide to
1523 
GOEO all income tax information.
- 45 - H.B. 379	Enrolled Copy
1524 
(B) For purposes of a request for income tax information made under Subsection
1525 
(4)(n)(ii)(A), GOEO may not request and the commission may not provide to
1526 
GOEO a person's address, name, social security number, or taxpayer
1527 
identification number.
1528 
(C) In providing income tax information to GOEO, the commission shall in all
1529 
instances protect the privacy of a person as required by Subsection (4)(n)(ii)(B).
1530 
(iii)(A) Notwithstanding Subsection (2) and except as provided in Subsection
1531 
(4)(n)(iii)(B), the commission shall at the request of GOEO provide to GOEO
1532 
other tax information.
1533 
(B) Before providing other tax information to GOEO, the commission shall redact
1534 
or remove any name, address, social security number, or taxpayer identification
1535 
number.
1536 
(iv) GOEO may provide tax information received from the commission in accordance
1537 
with this Subsection (4)(n) only:
1538 
(A) as a fiscal estimate, fiscal note information, or statistical information; and
1539 
(B) if the tax information is classified to prevent the identification of a particular
1540 
return.
1541 
(v)(A) A person may not request tax information from GOEO under Title 63G,
1542 
Chapter 2, Government Records Access and Management Act, or this section,
1543 
if GOEO received the tax information from the commission in accordance with
1544 
this Subsection (4)(n).
1545 
(B) GOEO may not provide to a person that requests tax information in
1546 
accordance with Subsection (4)(n)(v)(A) any tax information other than the tax
1547 
information GOEO provides in accordance with Subsection (4)(n)(iv).
1548 
(o) Notwithstanding Subsection (2), the commission may provide to the governing board
1549 
of the agreement or a taxing official of another state, the District of Columbia, the
1550 
United States, or a territory of the United States:
1551 
(i) the following relating to an agreement sales and use tax:
1552 
(A) information contained in a return filed with the commission;
1553 
(B) information contained in a report filed with the commission;
1554 
(C) a schedule related to Subsection (4)(o)(i)(A) or (B); or
1555 
(D) a document filed with the commission; or
1556 
(ii) a report of an audit or investigation made with respect to an agreement sales and
1557 
use tax.
- 46 - Enrolled Copy	H.B. 379
1558 
(p) Notwithstanding Subsection (2), the commission may provide information
1559 
concerning a taxpayer's state income tax return or state income tax withholding
1560 
information to the Driver License Division if the Driver License Division:
1561 
(i) requests the information; and
1562 
(ii) provides the commission with a signed release form from the taxpayer allowing
1563 
the Driver License Division access to the information.
1564 
(q) Notwithstanding Subsection (2), the commission shall provide to the Utah
1565 
Communications Authority, or a division of the Utah Communications Authority, the
1566 
information requested by the authority under Sections 63H-7a-302, 63H-7a-402, and
1567 
63H-7a-502.
1568 
(r) Notwithstanding Subsection (2), the commission shall provide to the Utah
1569 
Educational Savings Plan information related to a resident or nonresident individual's
1570 
contribution to a Utah Educational Savings Plan account as designated on the
1571 
resident or nonresident's individual income tax return as provided under Section
1572 
59-10-1313.
1573 
(s) Notwithstanding Subsection (2), for the purpose of verifying eligibility under
1574 
Sections 26B-3-106 and 26B-3-903, the commission shall provide an eligibility
1575 
worker with the Department of Health and Human Services or its designee with the
1576 
adjusted gross income of an individual if:
1577 
(i) an eligibility worker with the Department of Health and Human Services or its
1578 
designee requests the information from the commission; and
1579 
(ii) the eligibility worker has complied with the identity verification and consent
1580 
provisions of Sections 26B-3-106 and 26B-3-903.
1581 
(t) Notwithstanding Subsection (2), the commission may provide to a county, as
1582 
determined by the commission, information declared on an individual income tax
1583 
return in accordance with Section 59-10-103.1 that relates to eligibility to claim a
1584 
residential exemption authorized under Section 59-2-103.
1585 
(u) Notwithstanding Subsection (2), the commission shall provide a report regarding any
1586 
access line provider that is over 90 days delinquent in payment to the commission of
1587 
amounts the access line provider owes under Title 69, Chapter 2, Part 4, Prepaid
1588 
Wireless Telecommunications Service Charges, to  the board of the Utah
1589 
Communications Authority created in Section 63H-7a-201.
1590 
(v) Notwithstanding Subsection (2), the commission shall provide the Department of
1591 
Environmental Quality a report on the amount of tax paid by a radioactive waste
- 47 - H.B. 379	Enrolled Copy
1592 
facility for the previous calendar year under Section 59-24-103.5.
1593 
(w) Notwithstanding Subsection (2), the commission may, upon request, provide to the
1594 
Department of Workforce Services any information received under Chapter 10, Part
1595 
4, Withholding of Tax, that is relevant to the duties of the Department of Workforce
1596 
Services.
1597 
(x) Notwithstanding Subsection (2), the commission may provide the Public Service
1598 
Commission or the Division of Public Utilities information related to a seller that
1599 
collects and remits to the commission a charge described in Subsection 69-2-405(2),
1600 
including the seller's identity and the number of charges described in Subsection
1601 
69-2-405(2) that the seller collects.
1602 
(y)(i) Notwithstanding Subsection (2), the commission shall provide to each
1603 
qualifying jurisdiction the collection data necessary to verify the revenue collected
1604 
by the commission for a distributed tax, fee, or charge collected within the
1605 
qualifying jurisdiction.
1606 
(ii) In addition to the information provided under Subsection (4)(y)(i), the
1607 
commission shall provide a qualifying jurisdiction with copies of returns and other
1608 
information relating to a distributed tax, fee, or charge collected within the
1609 
qualifying jurisdiction.
1610 
(iii)(A) To obtain the information described in Subsection (4)(y)(ii), the chief
1611 
executive officer or the chief executive officer's designee of the qualifying
1612 
jurisdiction shall submit a written request to the commission that states the
1613 
specific information sought and how the qualifying jurisdiction intends to use
1614 
the information.
1615 
(B) The information described in Subsection (4)(y)(ii) is available only in official
1616 
matters of the qualifying jurisdiction.
1617 
(iv) Information that a qualifying jurisdiction receives in response to a request under
1618 
this subsection is:
1619 
(A) classified as a private record under Title 63G, Chapter 2, Government Records
1620 
Access and Management Act; and
1621 
(B) subject to the confidentiality requirements of this section.
1622 
(z) Notwithstanding Subsection (2), the commission shall provide the Alcoholic
1623 
Beverage Services Commission, upon request, with taxpayer status information
1624 
related to state tax obligations necessary to comply with the requirements described
1625 
in Section 32B-1-203.
- 48 - Enrolled Copy	H.B. 379
1626 
(aa) Notwithstanding Subsection (2), the commission shall inform the Department of
1627 
Workforce Services, as soon as practicable, whether an individual claimed and is
1628 
entitled to claim a federal earned income tax credit for the year requested by the
1629 
Department of Workforce Services if:
1630 
(i) the Department of Workforce Services requests this information; and
1631 
(ii) the commission has received the information release described in Section
1632 
35A-9-604.
1633 
(bb)(i) As used in this Subsection (4)(bb), "unclaimed property administrator" means
1634 
the administrator or the administrator's agent, as those terms are defined in Section
1635 
67-4a-102.
1636 
(ii)(A) Notwithstanding Subsection (2), upon request from the unclaimed property
1637 
administrator and to the extent allowed under federal law, the commission shall
1638 
provide the unclaimed property administrator the name, address, telephone
1639 
number, county of residence, and social security number or federal employer
1640 
identification number on any return filed under Chapter 7, Corporate Franchise
1641 
and Income Taxes, or Chapter 10, Individual Income Tax Act.
1642 
(B) The unclaimed property administrator may use the information described in
1643 
Subsection (4)(bb)(ii)(A) only for the purpose of returning unclaimed property
1644 
to the property's owner in accordance with Title 67, Chapter 4a, Revised
1645 
Uniform Unclaimed Property Act.
1646 
(iii) The unclaimed property administrator is subject to the confidentiality provisions
1647 
of this section with respect to any information the unclaimed property
1648 
administrator receives under this Subsection (4)(bb).
1649 
(cc) Notwithstanding Subsection (2), the commission may, upon request, disclose a
1650 
taxpayer's state individual income tax information to a program manager of the Utah
1651 
Fits All Scholarship Program under Section 53F-6-402 if:
1652 
(i) the taxpayer consents in writing to the disclosure;
1653 
(ii) the taxpayer's written consent includes the taxpayer's name, social security
1654 
number, and any other information the commission requests that is necessary to
1655 
verify the identity of the taxpayer; and
1656 
(iii) the program manager provides the taxpayer's written consent to the commission.
1657 
(dd) Notwithstanding Subsection (2), the commission may provide to the Division of
1658 
Finance within the Department of Government Operations any information necessary
1659 
to facilitate a payment from the commission to a taxpayer, including:
- 49 - H.B. 379	Enrolled Copy
1660 
(i) the name of the taxpayer entitled to the payment or any other person legally
1661 
authorized to receive the payment;
1662 
(ii) the taxpayer identification number of the taxpayer entitled to the payment;
1663 
(iii) the payment identification number and amount of the payment;
1664 
(iv) the tax year to which the payment applies and date on which the payment is due;
1665 
(v) a mailing address to which the payment may be directed; and
1666 
(vi) information regarding an account at a depository institution to which the
1667 
payment may be directed, including the name of the depository institution, the
1668 
type of account, the account number, and the routing number for the account.
1669 
(ee) Notwithstanding Subsection (2), the commission shall provide the total amount of
1670 
revenues collected by the commission under Subsection 59-5-202(5):
1671 
(i) at the request of a committee of the Legislature, the Office of the Legislative
1672 
Fiscal Analyst, or the Governor's Office of Planning and Budget, to the committee
1673 
or office for the time period specified by the committee or office; and
1674 
(ii) to the Division of Finance for purposes of the Division of Finance administering
1675 
Subsection 59-5-202(5).
1676 
(ff) Notwithstanding Subsection (2), the commission may provide the Department of
1677 
Agriculture and Food with information from a return filed in accordance with
1678 
Chapter 31, Cannabinoid Licensing and Tax Act.
1679 
(gg) Notwithstanding Subsection (2), the commission may provide aggregated
1680 
information to the Utah Population Committee, created in Section 63C-20-103, if the
1681 
Utah Population Committee requests the information in accordance with Section
1682 
63C-20-105.
1683 
(5)(a) Each report and return shall be preserved for at least three years.
1684 
(b) After the three-year period provided in Subsection (5)(a) the commission may
1685 
destroy a report or return.
1686 
(6)(a) Any individual who violates this section is guilty of a class A misdemeanor.
1687 
(b) If the individual described in Subsection (6)(a) is an officer or employee of the state,
1688 
the individual shall be dismissed from office and be disqualified from holding public
1689 
office in this state for a period of five years thereafter.
1690 
(c) Notwithstanding Subsection (6)(a) or (b), GOEO, when requesting information in
1691 
accordance with Subsection (4)(n)(iii), or an individual who requests information in
1692 
accordance with Subsection (4)(n)(v):
1693 
(i) is not guilty of a class A misdemeanor; and
- 50 - Enrolled Copy	H.B. 379
1694 
(ii) is not subject to:
1695 
(A) dismissal from office in accordance with Subsection (6)(b); or
1696 
(B) disqualification from holding public office in accordance with Subsection
1697 
(6)(b).
1698 
(d) Notwithstanding Subsection (6)(a) or (b), for a disclosure of information to the
1699 
Office of the Legislative Auditor General in accordance with Title 36, Chapter 12,
1700 
Legislative Organization, an individual described in Subsection (2):
1701 
(i) is not guilty of a class A misdemeanor; and
1702 
(ii) is not subject to:
1703 
(A) dismissal from office in accordance with Subsection (6)(b); or
1704 
(B) disqualification from holding public office in accordance with Subsection
1705 
(6)(b).
1706 
(7) Except as provided in Section 59-1-404, this part does not apply to the property tax.
1707 
Section 11.  Section 59-12-205 is amended to read:
1708 
59-12-205  (Effective  07/01/25). Ordinances to conform with statutory
1709 
amendments -- Distribution of tax revenue -- Determination of population.
1710 
(1) To maintain in effect sales and use tax ordinances adopted pursuant to Section
1711 
59-12-204, a county, city, or town shall adopt amendments to the county's, city's, or
1712 
town's sales and use tax ordinances:
1713 
(a) within 30 days of the day on which the state makes an amendment to an applicable
1714 
provision of Part 1, Tax Collection; and
1715 
(b) as required to conform to the amendments to Part 1, Tax Collection.
1716 
(2)(a) Except as provided in Subsections (3) and (4) and subject to Subsection (5):
1717 
(i) 50% of each dollar collected from the sales and use tax authorized by this part
1718 
shall be distributed to each county, city, and town on the basis of the percentage
1719 
that the population of the county, city, or town bears to the total population of all
1720 
counties, cities, and towns in the state; and
1721 
(ii)(A) except as provided in Subsections (2)(a)(ii)(B), (C), and (D), 50% of each
1722 
dollar collected from the sales and use tax authorized by this part shall be
1723 
distributed to each county, city, and town on the basis of the location of the
1724 
transaction as determined under Sections 59-12-211 through 59-12-215;
1725 
(B) 50% of each dollar collected from the sales and use tax authorized by this part
1726 
within a project area described in a project area plan adopted by the military
1727 
installation development authority under Title 63H, Chapter 1, Military
- 51 - H.B. 379	Enrolled Copy
1728 
Installation Development Authority Act, shall be distributed to the military
1729 
installation development authority created in Section 63H-1-201;
1730 
(C) beginning July 1, 2024, 20% of each dollar collected from the sales and use
1731 
tax authorized by this part within a project area under Title 11, Chapter 58,
1732 
Utah Inland Port Authority Act, shall be distributed to the Utah Inland Port
1733 
Authority, created in Section 11-58-201; and
1734 
(D) 50% of each dollar collected from the sales and use tax authorized by this part
1735 
within the lake authority boundary, as defined in Section 11-65-101, shall be
1736 
distributed to the Utah Lake Authority, created in Section 11-65-201,
1737 
beginning the next full calendar quarter following the creation of the Utah
1738 
Lake Authority.
1739 
(b) Subsection (2)(a)(ii)(C) does not apply to sales and use tax revenue collected before
1740 
July 1, 2022.
1741 
(3)(a) As used in this Subsection (3):
1742 
(i) "Eligible county, city, or town" means a county, city, or town that:
1743 
(A) for fiscal year 2012-13, received a tax revenue distribution under Subsection
1744 
(3)(b) equal to the amount described in Subsection (3)(b)(ii); and
1745 
(B) does not impose a sales and use tax under Section 59-12-2103 on or before
1746 
July 1, 2016.
1747 
(ii) "Minimum tax revenue distribution" means the total amount of tax revenue
1748 
distributions an eligible county, city, or town received from a tax imposed in
1749 
accordance with this part for fiscal year 2004-05.
1750 
(b) An eligible county, city, or town shall receive a tax revenue distribution for a tax
1751 
imposed in accordance with this part equal to the greater of:
1752 
(i) the payment required by Subsection (2); or
1753 
(ii) the minimum tax revenue distribution.
1754 
(4)(a) For purposes of this Subsection (4):
1755 
(i) "Annual local contribution" means the lesser of $275,000 or an amount equal to
1756 
2.55% of the participating local government's tax revenue distribution amount
1757 
under Subsection (2)(a)(i) for the previous fiscal year.
1758 
(ii) "Participating local government" means a county or municipality, as defined in
1759 
Section 10-1-104, that is not an eligible municipality certified in accordance with
1760 
Section 35A-16-404.
1761 
(b) For revenue collected from the tax authorized by this part that is distributed on or
- 52 - Enrolled Copy	H.B. 379
1762 
after January 1, 2019, the commission, before making a tax revenue distribution
1763 
under Subsection (2)(a)(i) to a participating local government, shall:
1764 
(i) adjust a participating local government's tax revenue distribution under Subsection
1765 
(2)(a)(i) by:
1766 
(A) subtracting an amount equal to one-twelfth of the annual local contribution for
1767 
each participating local government from the participating local government's
1768 
tax revenue distribution; and
1769 
(B) if applicable, reducing the amount described in Subsection (4)(b)(i)(A) by an
1770 
amount equal to one-twelfth of $250 for each bed that is available at all
1771 
homeless shelters located within the boundaries of the participating local
1772 
government, as reported to the commission by the Office of Homeless Services
1773 
in accordance with Section 35A-16-405; and
1774 
(ii) deposit the resulting amount described in Subsection (4)(b)(i) into the Homeless
1775 
Shelter Cities Mitigation Restricted Account created in Section 35A-16-402.
1776 
(c) For a participating local government that qualifies to receive a distribution described
1777 
in Subsection (3), the commission shall apply the provisions of this Subsection (4)
1778 
after the commission applies the provisions of Subsection (3).
1779 
(5)(a) As used in this Subsection (5):
1780 
(i) "Annual dedicated sand and gravel sales tax revenue" means an amount equal to
1781 
the total revenue an establishment described in NAICS Code 327320, Ready-Mix
1782 
Concrete Manufacturing, of the 2022 North American Industry Classification
1783 
System of the federal Executive Office of the President, Office of Management
1784 
and Budget, collects and remits under this part for a calendar year.
1785 
(ii) "Sand and gravel" means sand, gravel, or a combination of sand and gravel.
1786 
(iii) "Sand and gravel extraction site" means a pit, quarry, or deposit that:
1787 
(A) contains sand and gravel; and
1788 
(B) is assessed by the commission in accordance with Section 59-2-201.
1789 
(iv) "Ton" means a short ton of 2,000 pounds.
1790 
(v) "Tonnage ratio" means the ratio of:
1791 
(A) the total amount of sand and gravel, measured in tons, sold during a calendar
1792 
year from all sand and gravel extraction sites located within a county, city, or
1793 
town; to
1794 
(B) the total amount of sand and gravel, measured in tons, sold during the same
1795 
calendar year from sand and gravel extraction sites statewide.
- 53 - H.B. 379	Enrolled Copy
1796 
(b) For purposes of calculating the ratio described in Subsection (5)(a)(v), the
1797 
commission shall:
1798 
(i) use the gross sales data provided to the commission as part of the commission's
1799 
property tax valuation process; and
1800 
(ii) if a sand and gravel extraction site operates as a unit across municipal or county
1801 
lines, apportion the reported tonnage among the counties, cities, or towns based on
1802 
the percentage of the sand and gravel extraction site located in each county, city,
1803 
or town, as approximated by the commission.
1804 
(c)(i) [Beginning July 2023, and each July thereafter] Each July, the commission shall
1805 
distribute from total collections under this part an amount equal to the annual
1806 
dedicated sand and gravel sales tax revenue for the preceding calendar year to
1807 
each county, city, or town in the same proportion as the county's, city's, or town's
1808 
tonnage ratio for the preceding calendar year.
1809 
(ii) The commission shall ensure that the revenue distributed under this Subsection
1810 
(5)(c) is drawn from each jurisdiction's collections in proportion to the
1811 
jurisdiction's share of total collections for the preceding 12-month period.
1812 
(d) A county, city, or town shall use revenue described in Subsection (5)(c) for class B
1813 
or class C roads.
1814 
(6)(a) Population figures for purposes of this section shall be based on [the most recent
1815 
official census or census estimate of the United States Bureau of the Census.] , to the
1816 
extent not otherwise required by federal law:
1817 
(i) the most recent estimate from the Utah Population Committee created in Section
1818 
63C-20-103; or
1819 
(ii) if the Utah Population Committee estimate is not available for each municipality
1820 
and unincorporated area, the adjusted sub-county population estimate provided by
1821 
the Utah Population Committee in accordance with Section 63C-20-104.
1822 
[(b) If a needed population estimate is not available from the United States Bureau of the
1823 
Census, population figures shall be derived from the estimate from the Utah
1824 
Population Committee.]
1825 
[(c)] (b) The population of a county for purposes of this section shall be determined only
1826 
from the unincorporated area of the county.
1827 
Section 12.  Section 59-12-401 is amended to read:
1828 
59-12-401  (Effective  07/01/25). Resort communities tax authority for cities,
1829 
towns, military installation development authority, and fairpark district -- Base -- Rate --
- 54 - Enrolled Copy	H.B. 379
1830 
Collection fees.
1831 
(1)(a) In addition to other sales and use taxes, a city or town in which the transient room
1832 
capacity as defined in Section 59-12-405 is greater than or equal to 66% of the
1833 
municipality's permanent [census ]population may impose a sales and use tax of up to
1834 
1.1% on the transactions described in Subsection 59-12-103(1) located within the city
1835 
or town.
1836 
(b) Notwithstanding Subsection (1)(a), a city or town may not impose a tax under this
1837 
section on:
1838 
(i)(A) the sale of a motor vehicle, an aircraft, a watercraft, a modular home, a
1839 
manufactured home, or a mobile home;
1840 
(B) the sales and uses described in Section 59-12-104 to the extent the sales and
1841 
uses are exempt from taxation under Section 59-12-104; and
1842 
(C) except as provided in Subsection (1)(d), amounts paid or charged for food and
1843 
food ingredients; or
1844 
(ii) transactions that occur in the district sales tax area, as defined in Subsection (4), if
1845 
the fairpark district, as defined in Subsection (4), has imposed a tax under
1846 
Subsection (4).
1847 
(c) For purposes of this Subsection (1), the location of a transaction shall be determined
1848 
in accordance with Sections 59-12-211 through 59-12-215.
1849 
(d) A city or town imposing a tax under this section shall impose the tax on the purchase
1850 
price or the sales price for amounts paid or charged for food and food ingredients if
1851 
the food and food ingredients are sold as part of a bundled transaction attributable to
1852 
food and food ingredients and tangible personal property other than food and food
1853 
ingredients.
1854 
(2)(a) An amount equal to the total of any costs incurred by the state in connection with
1855 
the implementation of Subsection (1) which exceed, in any year, the revenues
1856 
received by the state from its collection fees received in connection with the
1857 
implementation of Subsection (1) shall be paid over to the state General Fund by the
1858 
cities and towns which impose the tax provided for in Subsection (1).
1859 
(b) Amounts paid under Subsection (2)(a) shall be allocated proportionally among those
1860 
cities and towns according to the amount of revenue the respective cities and towns
1861 
generate in that year through imposition of that tax.
1862 
(3)(a) Subject to Section 63H-1-203, the military installation development authority
1863 
created in Section 63H-1-201 may impose a tax under this section on the transactions
- 55 - H.B. 379	Enrolled Copy
1864 
described in Subsection 59-12-103(1) located within a project area described in a
1865 
project area plan adopted by the authority under Title 63H, Chapter 1, Military
1866 
Installation Development Authority Act, as though the authority were a city or a town.
1867 
(b) For purposes of calculating the permanent [census ]population within a project area,
1868 
the board, as defined in Section 63H-1-102, shall:
1869 
(i) use the actual number of permanent residents within the project area as determined
1870 
by the board;
1871 
(ii) include in the calculation of transient room capacity the number, as determined
1872 
by the board, of approved high-occupancy lodging units, recreational lodging
1873 
units, special lodging units, and standard lodging units, even if the units are not
1874 
constructed;
1875 
(iii) adopt a resolution verifying the population number; and
1876 
(iv) provide the commission any information required in Section 59-12-405.
1877 
(c) Notwithstanding Subsection (1)(a), a board as defined in Section 63H-1-102 may
1878 
impose the sales and use tax under this section if there are no permanent residents.
1879 
(4)(a) As used in this Subsection (4):
1880 
(i) "District sales tax area" means the same as that term is defined in Section
1881 
11-70-101.
1882 
(ii) "Fairpark district" means the Utah Fairpark Area Investment and Restoration
1883 
District, created in Section 11-70-201.
1884 
(iii) "Fairpark district board" means the board of the fairpark district.
1885 
(b) The fairpark district, by resolution of the fairpark district board, may impose a tax
1886 
under this section, as though the fairpark district were a city or town, on transactions
1887 
described in Subsection 59-12-103(1):
1888 
(i) located within the district sales tax area; and
1889 
(ii) that occur on or after October 1, 2024.
1890 
(c) For purposes of calculating the permanent [census ]population within the district
1891 
sales tax area, the fairpark district board shall:
1892 
(i) use the actual number of permanent residents within the district sales tax area as
1893 
determined by the fairpark district board;
1894 
(ii) include in the calculation of transient room capacity the number, as determined
1895 
by the fairpark district board, of approved high-occupancy lodging units,
1896 
recreational lodging units, special lodging units, and standard lodging units, even
1897 
if the units are not constructed;
- 56 - Enrolled Copy	H.B. 379
1898 
(iii) adopt a resolution verifying the population number; and
1899 
(iv) provide the commission any information required in Section 59-12-405.
1900 
(d) Notwithstanding Subsection (1)(a), the fairpark district may impose the sales and use
1901 
tax under this section if there are no permanent residents within the district sales tax
1902 
area.
1903 
(5) For purposes of this section, population shall be based on, to the extent not otherwise
1904 
required by federal law:
1905 
(a) the most recent estimate from the Utah Population Committee created in Section
1906 
63C-20-103; or
1907 
(b) if the Utah Population Committee estimate is not available for each municipality and
1908 
unincorporated area, the adjusted sub-county population estimate provided by the
1909 
Utah Population Committee in accordance with Section 63C-20-104.
1910 
Section 13.  Section 59-12-402 is amended to read:
1911 
59-12-402  (Effective  07/01/25). Additional resort communities sales and use tax
1912 
-- Base -- Rate -- Collection fees -- Resolution and voter approval requirements --
1913 
Election requirements -- Notice requirements -- Ordinance requirements -- Prohibition
1914 
of military installation development authority imposition of tax.
1915 
(1)(a) Subject to Subsections (2) through (6), the governing body of a municipality in
1916 
which the transient room capacity as defined in Section 59-12-405 is greater than or
1917 
equal to 66% of the municipality's permanent [census ]population may, in addition to
1918 
the sales tax authorized under Section 59-12-401, impose an additional resort
1919 
communities sales tax in an amount that is less than or equal to .5% on the
1920 
transactions described in Subsection 59-12-103(1) located within the municipality.
1921 
(b) Notwithstanding Subsection (1)(a), the governing body of a municipality may not
1922 
impose a tax under this section on:
1923 
(i)(A) the sale of a motor vehicle, an aircraft, a watercraft, a modular home, a
1924 
manufactured home, or a mobile home;
1925 
(B) the sales and uses described in Section 59-12-104 to the extent the sales and
1926 
uses are exempt from taxation under Section 59-12-104; and
1927 
(C) except as provided in Subsection (1)(d), amounts paid or charged for food and
1928 
food ingredients; or
1929 
(ii) transactions that occur in the district sales tax area, as defined in Subsection
1930 
59-12-401(4), if the Utah Fairpark Area Investment and Restoration District,
1931 
created in Section 11-70-201, has imposed a tax under Subsection (8).
- 57 - H.B. 379	Enrolled Copy
1932 
(c) For purposes of this Subsection (1), the location of a transaction shall be determined
1933 
in accordance with Sections 59-12-211 through 59-12-215.
1934 
(d) A municipality imposing a tax under this section shall impose the tax on the
1935 
purchase price or sales price for amounts paid or charged for food and food
1936 
ingredients if the food and food ingredients are sold as part of a bundled transaction
1937 
attributable to food and food ingredients and tangible personal property other than
1938 
food and food ingredients.
1939 
(2)(a) An amount equal to the total of any costs incurred by the state in connection with
1940 
the implementation of Subsection (1) which exceed, in any year, the revenues
1941 
received by the state from its collection fees received in connection with the
1942 
implementation of Subsection (1) shall be paid over to the state General Fund by the
1943 
cities and towns which impose the tax provided for in Subsection (1).
1944 
(b) Amounts paid under Subsection (2)(a) shall be allocated proportionally among those
1945 
cities and towns according to the amount of revenue the respective cities and towns
1946 
generate in that year through imposition of that tax.
1947 
(3) To impose an additional resort communities sales tax under this section, the governing
1948 
body of the municipality shall:
1949 
(a) pass a resolution approving the tax; and
1950 
(b) except as provided in Subsection (6), obtain voter approval for the tax as provided in
1951 
Subsection (4).
1952 
(4) To obtain voter approval for an additional resort communities sales tax under
1953 
Subsection (3)(b), a municipality shall:
1954 
(a) hold the additional resort communities sales tax election during:
1955 
(i) a regular general election; or
1956 
(ii) a municipal general election; and
1957 
(b) post notice of the election for the municipality, as a class A notice under Section
1958 
63G-30-102, for at least 15 days before the day on which the election is held.
1959 
(5) An ordinance approving an additional resort communities sales tax under this section
1960 
shall provide an effective date for the tax as provided in Section 59-12-403.
1961 
(6)(a) Except as provided in Subsection (6)(b), a municipality is not subject to the voter
1962 
approval requirements of Subsection (3)(b) if, on or before January 1, 1996, the
1963 
municipality imposed a license fee or tax on businesses based on gross receipts
1964 
pursuant to Section 10-1-203.
1965 
(b) The exception from the voter approval requirements in Subsection (6)(a) does not
- 58 - Enrolled Copy	H.B. 379
1966 
apply to a municipality that, on or before January 1, 1996, imposed a license fee or
1967 
tax on only one class of businesses based on gross receipts pursuant to Section
1968 
10-1-203.
1969 
(7) Subject to Subsection 63H-1-203(1), a military installation development authority
1970 
authorized to impose a resort communities tax under Section 59-12-401 may impose an
1971 
additional resort communities sales tax under this section.
1972 
(8) The Utah Fairpark Area Investment and Restoration District, created in Section
1973 
11-70-201, may impose an additional resort communities tax under this section on
1974 
transactions that occur:
1975 
(a) within the district sales tax area, as defined in Subsection 59-12-401(4); and
1976 
(b) that occur on or after October 1, 2024.
1977 
(9) For purposes of this section, population shall be based on, to the extent not otherwise
1978 
required by federal law:
1979 
(a) the most recent estimate from the Utah Population Committee created in Section
1980 
63C-20-103; or
1981 
(b) if the Utah Population Committee estimate is not available for each municipality and
1982 
unincorporated area, the adjusted sub-county population estimate provided by the
1983 
Utah Population Committee in accordance with Section 63C-20-104.
1984 
Section 14.  Section 59-12-405 is amended to read:
1985 
59-12-405  (Effective  07/01/25). Definitions -- Municipality filing requirements
1986 
for lodging unit capacity -- Failure to meet eligibility requirements -- Notice to
1987 
municipality -- Municipality authority to impose tax.
1988 
(1) As used in this section:
1989 
(a) "High-occupancy lodging unit" means each bedroom in a:
1990 
(i) hostel; or
1991 
(ii) a unit similar to a hostel as determined by the commission by rule.
1992 
(b) "High-occupancy lodging unit capacity of a municipality" means the product of:
1993 
(i) the total number of high-occupancy lodging units within the incorporated
1994 
boundaries of a municipality on the first day of the calendar quarter during which
1995 
the municipality files the form described in Subsection (3); and
1996 
(ii) four.
1997 
(c) "Recreational lodging unit" means each site in a:
1998 
(i) campground that:
1999 
(A) is issued a business license by the municipality in which the campground is
- 59 - H.B. 379	Enrolled Copy
2000 
located; and
2001 
(B) provides the following hookups:
2002 
(I) water;
2003 
(II) sewer; and
2004 
(III) electricity; or
2005 
(ii) recreational vehicle park that provides the following hookups:
2006 
(A) water;
2007 
(B) sewer; and
2008 
(C) electricity; or
2009 
(iii) unit similar to Subsection (1)(c)(i) or (ii) as determined by the commission by
2010 
rule.
2011 
(d) "Recreational lodging unit capacity of a municipality" means the product of:
2012 
(i) the total number of recreational lodging units within the incorporated boundaries
2013 
of a municipality on the first day of the calendar quarter during which the
2014 
municipality files the form described in Subsection (3); and
2015 
(ii) four.
2016 
(e) "Special lodging unit" means a lodging unit:
2017 
(i) that is a:
2018 
(A) high-occupancy lodging unit;
2019 
(B) recreational lodging unit; or
2020 
(C) standard lodging unit;
2021 
(ii) for which the commission finds that in determining the capacity of the lodging
2022 
unit the lodging unit should be multiplied by a number other than a number
2023 
described in:
2024 
(A) for a high-occupancy lodging unit, Subsection (1)(b)(ii);
2025 
(B) for a recreational lodging unit, Subsection (1)(d)(ii); or
2026 
(C) for a standard lodging unit, Subsection (1)(i)(ii); and
2027 
(iii) for which the municipality in which the lodging unit is located files a written
2028 
request with the commission for the finding described in Subsection (1)(e)(ii).
2029 
(f) "Special lodging unit capacity of a municipality" means the sum of the special
2030 
lodging unit numbers for all of the special lodging units within the incorporated
2031 
boundaries of a municipality on the first day of the calendar quarter during which the
2032 
municipality files the form described in Subsection (3).
2033 
(g) "Special lodging unit number" means the number by which the commission finds
- 60 - Enrolled Copy	H.B. 379
2034 
that a special lodging unit should be multiplied in determining the capacity of the
2035 
special lodging unit.
2036 
(h) "Standard lodging unit" means each bedroom in:
2037 
(i) a hotel;
2038 
(ii) a motel;
2039 
(iii) a bed and breakfast establishment;
2040 
(iv) an inn;
2041 
(v) a condominium that is:
2042 
(A) part of a rental pool; or
2043 
(B) regularly rented out for a time period of less than 30 consecutive days;
2044 
(vi) a property used as a residence that is:
2045 
(A) part of a rental pool; or
2046 
(B) regularly rented out for a time period of less than 30 consecutive days; or
2047 
(vii) a unit similar to Subsections (1)(h)(i) through (vi) as determined by the
2048 
commission by rule.
2049 
(i) "Standard lodging unit capacity of a municipality" means the product of:
2050 
(i) the total number of standard lodging units within the incorporated boundaries of a
2051 
municipality on the first day of the calendar quarter during which the municipality
2052 
files the form described in Subsection (3); and
2053 
(ii) three.
2054 
(j) "Transient room capacity" means the sum of:
2055 
(i) the high-occupancy lodging unit capacity of a municipality;
2056 
(ii) the recreational lodging unit capacity of a municipality;
2057 
(iii) the special lodging unit capacity of a municipality; and
2058 
(iv) the standard lodging unit capacity of a municipality.
2059 
(2) A municipality that imposes a tax under this part shall provide the commission the
2060 
following information as provided in this section:
2061 
(a) the high-occupancy lodging unit capacity of the municipality;
2062 
(b) the recreational lodging unit capacity of the municipality;
2063 
(c) the special lodging unit capacity of the municipality; and
2064 
(d) the standard lodging unit capacity of the municipality.
2065 
(3) A municipality shall file with the commission the information required by Subsection (2):
2066 
(a) on a form provided by the commission; and
2067 
(b) on or before:
- 61 - H.B. 379	Enrolled Copy
2068 
(i) for a municipality that is required by Section 59-12-403 to provide notice to the
2069 
commission, the day on which the municipality provides the notice required by
2070 
Section 59-12-403 to the commission; or
2071 
(ii) for a municipality that is not required by Section 59-12-403 to provide notice to
2072 
the commission, July 1 of each year.
2073 
(4) If the commission determines that a municipality that files the form described in
2074 
Subsection (3) has a transient room capacity that is less than 66% of the municipality's
2075 
permanent [census ]population, the commission shall notify the municipality in writing:
2076 
(a) that the municipality's transient room capacity is less than 66% of the municipality's
2077 
permanent [census ]population; and
2078 
(b)(i) for a municipality that is required by Section 59-12-403 to provide notice to the
2079 
commission, within 30 days after the day on which the municipality provides the
2080 
notice to the commission; or
2081 
(ii) for a municipality that is not required by Section 59-12-403 to provide notice to
2082 
the commission, on or before September 1.
2083 
(5)(a) For a municipality that does not impose a tax under Section 59-12-401 on the day
2084 
on which the municipality files the form described in Subsection (3), if the
2085 
commission provides written notice described in Subsection (4) to the municipality,
2086 
the municipality may not impose a tax under this part until the municipality meets the
2087 
requirements of this part to enact the tax.
2088 
(b) For a municipality that is not required by Section 59-12-403 to provide notice to the
2089 
commission, if the commission provides written notice described in Subsection (4) to
2090 
the municipality for three consecutive calendar years, the municipality may not
2091 
impose a tax under this part:
2092 
(i) beginning on July 1 of the year after the year during which the commission
2093 
provided written notice described in Subsection (4):
2094 
(A) to the municipality; and
2095 
(B) for the third consecutive calendar year; and
2096 
(ii) until the municipality meets the requirements of this part to enact the tax.
2097 
(6) For purposes of this section, population for each municipality shall be based on, to the
2098 
extent not otherwise required by federal law:
2099 
(a) the most recent estimate from the Utah Population Committee created in Section
2100 
63C-20-103; or
2101 
(b) if the Utah Population Committee estimate is not available for each municipality and
- 62 - Enrolled Copy	H.B. 379
2102 
unincorporated area, the adjusted sub-county population estimate provided by the
2103 
Utah Population Committee in accordance with Section 63C-20-104.
2104 
Section 15.  Section 59-12-603 is amended to read:
2105 
59-12-603  (Effective  07/01/25). County tax -- Bases -- Rates -- Use of revenue --
2106 
Adoption of ordinance required -- Advisory board -- Administration -- Collection --
2107 
Administrative charge -- Distribution -- Enactment or repeal of tax or tax rate change --
2108 
Effective date -- Notice requirements.
2109 
(1)(a) In addition to any other taxes, a county legislative body may, as provided in this
2110 
part, impose a tax as follows:
2111 
(i)(A) a county legislative body of any county may impose a tax of not to exceed
2112 
3% on all short-term rentals of motor vehicles, except for short-term rentals of
2113 
motor vehicles made for the purpose of temporarily replacing a person's motor
2114 
vehicle that is being repaired pursuant to a repair or an insurance agreement;
2115 
and
2116 
(B) a county legislative body of any county imposing a tax under Subsection
2117 
(1)(a)(i)(A) may, in addition to imposing the tax under Subsection (1)(a)(i)(A),
2118 
impose a tax of not to exceed 4% on all short-term rentals of motor vehicles,
2119 
except for short-term rentals of motor vehicles made for the purpose of
2120 
temporarily replacing a person's motor vehicle that is being repaired pursuant
2121 
to a repair or an insurance agreement;
2122 
(ii) a county legislative body of any county may impose a tax of not to exceed 7% on
2123 
all short-term rentals of off-highway vehicles and recreational vehicles;
2124 
(iii) a county legislative body of any county may impose a tax of not to exceed 1% of
2125 
all sales of the following that are sold by a restaurant:
2126 
(A) alcoholic beverages;
2127 
(B) food and food ingredients; or
2128 
(C) prepared food;
2129 
(iv) a county legislative body of a county of the first class may impose a tax of not to
2130 
exceed .5% on charges for the accommodations and services described in
2131 
Subsection 59-12-103(1)(i); and
2132 
(v) if a county legislative body of any county imposes a tax under Subsection
2133 
(1)(a)(i), a tax at the same rate applies to car sharing of less than 30 days, except
2134 
for car sharing for the purpose of temporarily replacing a person's motor vehicle
2135 
that is being repaired pursuant to a repair or an insurance agreement.
- 63 - H.B. 379	Enrolled Copy
2136 
(b) A tax imposed under Subsection (1)(a) is subject to the audit provisions of Section
2137 
17-31-5.5.
2138 
(2)(a) Subject to Subsection (2)(c), a county may use revenue from the imposition of a
2139 
tax under Subsection (1) for:
2140 
(i) financing tourism promotion; and
2141 
(ii) the development, operation, and maintenance of:
2142 
(A) an airport facility;
2143 
(B) a convention facility;
2144 
(C) a cultural facility;
2145 
(D) a recreation facility; or
2146 
(E) a tourist facility.
2147 
(b)(i) In addition to the uses described in Subsection (2)(a) and subject to Subsection
2148 
(2)(b)(ii), a county of the fourth, fifth, or sixth class or a county with a population
2149 
density of fewer than 15 people per square mile may expend the revenue from the
2150 
imposition of a tax under Subsections (1)(a)(i) and (ii) on the following activities
2151 
to mitigate the impacts of tourism:
2152 
(A) solid waste disposal;
2153 
(B) search and rescue activities;
2154 
(C) law enforcement activities;
2155 
(D) emergency medical services; or
2156 
(E) fire protection services.
2157 
(ii) A county may only expend the revenue as outlined in Subsection (2)(b)(i) if the
2158 
county's tourism tax advisory board created under Subsection 17-31-8(1)(a) has
2159 
prioritized the use of revenue to mitigate the impacts of tourism.
2160 
(c) A county of the first class shall expend at least $450,000 each year of the revenue
2161 
from the imposition of a tax authorized by Subsection (1)(a)(iv) within the county to
2162 
fund a marketing and ticketing system designed to:
2163 
(i) promote tourism in ski areas within the county by persons that do not reside within
2164 
the state; and
2165 
(ii) combine the sale of:
2166 
(A) ski lift tickets; and
2167 
(B) accommodations and services described in Subsection 59-12-103(1)(i).
2168 
(3) A tax imposed under this part may be pledged as security for bonds, notes, or other
2169 
evidences of indebtedness incurred by a county, city, or town under Title 11, Chapter 14,
- 64 - Enrolled Copy	H.B. 379
2170 
Local Government Bonding Act, or a community reinvestment agency under Title 17C,
2171 
Chapter 1, Part 5, Agency Bonds, to finance:
2172 
(a) an airport facility;
2173 
(b) a convention facility;
2174 
(c) a cultural facility;
2175 
(d) a recreation facility; or
2176 
(e) a tourist facility.
2177 
(4)(a) To impose a tax under Subsection (1), the county legislative body shall adopt an
2178 
ordinance imposing the tax.
2179 
(b) The ordinance under Subsection (4)(a) shall include provisions substantially the
2180 
same as those contained in Part 1, Tax Collection, except that the tax shall be
2181 
imposed only on those items and sales described in Subsection (1).
2182 
(c) The name of the county as the taxing agency shall be substituted for that of the state
2183 
where necessary, and an additional license is not required if one has been or is issued
2184 
under Section 59-12-106.
2185 
(5) To maintain in effect a tax ordinance adopted under this part, each county legislative
2186 
body shall, within 30 days of any amendment of any applicable provisions of Part 1, Tax
2187 
Collection, adopt amendments to the county's tax ordinance to conform with the
2188 
applicable amendments to Part 1, Tax Collection.
2189 
(6)(a) Regardless of whether a county of the first class creates a tourism tax advisory
2190 
board in accordance with Section 17-31-8, the county legislative body of the county
2191 
of the first class shall create a tax advisory board in accordance with this Subsection
2192 
(6).
2193 
(b) The tax advisory board shall be composed of nine members appointed as follows:
2194 
(i) four members shall be residents of a county of the first class appointed by the
2195 
county legislative body of the county of the first class; and
2196 
(ii) subject to Subsections (6)(c) and (d), five members shall be mayors of cities or
2197 
towns within the county of the first class appointed by an organization
2198 
representing all mayors of cities and towns within the county of the first class.
2199 
(c) Five members of the tax advisory board constitute a quorum.
2200 
(d) The county legislative body of the county of the first class shall determine:
2201 
(i) terms of the members of the tax advisory board;
2202 
(ii) procedures and requirements for removing a member of the tax advisory board;
2203 
(iii) voting requirements, except that action of the tax advisory board shall be by at
- 65 - H.B. 379	Enrolled Copy
2204 
least a majority vote of a quorum of the tax advisory board;
2205 
(iv) chairs or other officers of the tax advisory board;
2206 
(v) how meetings are to be called and the frequency of meetings; and
2207 
(vi) the compensation, if any, of members of the tax advisory board.
2208 
(e) The tax advisory board under this Subsection (6) shall advise the county legislative
2209 
body of the county of the first class on the expenditure of revenue collected within
2210 
the county of the first class from the taxes described in Subsection (1)(a).
2211 
(7)(a)(i) Except as provided in Subsection (7)(a)(ii), a tax authorized under this part
2212 
shall be administered, collected, and enforced in accordance with:
2213 
(A) the same procedures used to administer, collect, and enforce the tax under:
2214 
(I) Part 1, Tax Collection; or
2215 
(II) Part 2, Local Sales and Use Tax Act; and
2216 
(B) Chapter 1, General Taxation Policies.
2217 
(ii) A tax under this part is not subject to Section 59-12-107.1 or 59-12-123 or
2218 
Subsections 59-12-205(2) through (5).
2219 
(b) Except as provided in Subsection (7)(c):
2220 
(i) for a tax under this part other than the tax under Subsection (1)(a)(i)(B), the
2221 
commission shall distribute the revenue to the county imposing the tax; and
2222 
(ii) for a tax under Subsection (1)(a)(i)(B), the commission shall distribute the
2223 
revenue according to the distribution formula provided in Subsection (8).
2224 
(c) The commission shall retain and deposit an administrative charge in accordance with
2225 
Section 59-1-306 from the revenue the commission collects from a tax under this part.
2226 
(8)(a) The commission shall distribute the revenue generated by the tax under
2227 
Subsection (1)(a)(i)(B) to each county collecting a tax under Subsection (1)(a)(i)(B)
2228 
according to the following formula:
2229 
[(a)] (i) the commission shall distribute 70% of the revenue based on the percentages
2230 
generated by dividing the revenue collected by each county under Subsection
2231 
(1)(a)(i)(B) by the total revenue collected by all counties under Subsection
2232 
(1)(a)(i)(B); and
2233 
[(b)] (ii) the commission shall distribute 30% of the revenue based on the percentages
2234 
generated by dividing the population of each county collecting a tax under
2235 
Subsection (1)(a)(i)(B) by the total population of all counties collecting a tax
2236 
under Subsection (1)(a)(i)(B).
2237 
(b) Population for purposes of this Subsection (8) shall be based on, to the extent not
- 66 - Enrolled Copy	H.B. 379
2238 
otherwise required by federal law:
2239 
(i) the estimate of the Utah Population Committee created in Section 63C-20-103; or
2240 
(ii) if the Utah Population Committee estimate is not available, the most recent
2241 
census or census estimate of the United States Bureau of the Census.
2242 
(9)(a) For purposes of this Subsection (9):
2243 
(i) "Annexation" means an annexation to a county under Title 17, Chapter 2, Part 2,
2244 
County Annexation.
2245 
(ii) "Annexing area" means an area that is annexed into a county.
2246 
(b)(i) Except as provided in Subsection (9)(c), if a county enacts or repeals a tax or
2247 
changes the rate of a tax under this part, the enactment, repeal, or change shall
2248 
take effect:
2249 
(A) on the first day of a calendar quarter; and
2250 
(B) after a 90-day period beginning on the day on which the commission receives
2251 
notice meeting the requirements of Subsection (9)(b)(ii) from the county.
2252 
(ii) The notice described in Subsection (9)(b)(i)(B) shall state:
2253 
(A) that the county will enact or repeal a tax or change the rate of a tax under this
2254 
part;
2255 
(B) the statutory authority for the tax described in Subsection (9)(b)(ii)(A);
2256 
(C) the effective date of the tax described in Subsection (9)(b)(ii)(A); and
2257 
(D) if the county enacts the tax or changes the rate of the tax described in
2258 
Subsection (9)(b)(ii)(A), the rate of the tax.
2259 
(c)(i) If the billing period for a transaction begins before the effective date of the
2260 
enactment of the tax or the tax rate increase imposed under Subsection (1), the
2261 
enactment of the tax or the tax rate increase shall take effect on the first day of the
2262 
first billing period that begins after the effective date of the enactment of the tax
2263 
or the tax rate increase.
2264 
(ii) If the billing period for a transaction begins before the effective date of the repeal
2265 
of the tax or the tax rate decrease imposed under Subsection (1), the repeal of the
2266 
tax or the tax rate decrease shall take effect on the first day of the last billing
2267 
period that began before the effective date of the repeal of the tax or the tax rate
2268 
decrease.
2269 
(d)(i) Except as provided in Subsection (9)(e), if the annexation will result in the
2270 
enactment, repeal, or change in the rate of a tax under this part for an annexing
2271 
area, the enactment, repeal, or change shall take effect:
- 67 - H.B. 379	Enrolled Copy
2272 
(A) on the first day of a calendar quarter; and
2273 
(B) after a 90-day period beginning on the day on which the commission receives
2274 
notice meeting the requirements of Subsection (9)(d)(ii) from the county that
2275 
annexes the annexing area.
2276 
(ii) The notice described in Subsection (9)(d)(i)(B) shall state:
2277 
(A) that the annexation described in Subsection (9)(d)(i) will result in an
2278 
enactment, repeal, or change in the rate of a tax under this part for the annexing
2279 
area;
2280 
(B) the statutory authority for the tax described in Subsection (9)(d)(ii)(A);
2281 
(C) the effective date of the tax described in Subsection (9)(d)(ii)(A); and
2282 
(D) if the county enacts the tax or changes the rate of the tax described in
2283 
Subsection (9)(d)(ii)(A), the rate of the tax.
2284 
(e)(i) If the billing period for a transaction begins before the effective date of the
2285 
enactment of the tax or the tax rate increase imposed under Subsection (1), the
2286 
enactment of the tax or the tax rate increase shall take effect on the first day of the
2287 
first billing period that begins after the effective date of the enactment of the tax
2288 
or the tax rate increase.
2289 
(ii) If the billing period for a transaction begins before the effective date of the repeal
2290 
of the tax or the tax rate decrease imposed under Subsection (1), the repeal of the
2291 
tax or the tax rate decrease shall take effect on the first day of the last billing
2292 
period that began before the effective date of the repeal of the tax or the tax rate
2293 
decrease.
2294 
Section 16.  Section 59-12-1102 is amended to read:
2295 
59-12-1102  (Effective  07/01/25). Base -- Rate -- Imposition of tax -- Distribution
2296 
of revenue -- Administration -- Administrative charge -- Commission requirement to
2297 
retain an amount to be deposited into the Qualified Emergency Food Agencies Fund --
2298 
Enactment or repeal of tax -- Effective date -- Notice requirements.
2299 
(1)(a)(i) Subject to Subsections (2) through (6), and in addition to any other tax
2300 
authorized by this chapter, a county may impose by ordinance a county option
2301 
sales and use tax of .25%  upon the transactions described in Subsection
2302 
59-12-103(1).
2303 
(ii) Notwithstanding Subsection (1)(a)(i), a county may not impose a tax under this
2304 
section on the sales and uses described in Section 59-12-104 to the extent the sales
2305 
and uses are exempt from taxation under Section 59-12-104.
- 68 - Enrolled Copy	H.B. 379
2306 
(b) For purposes of this Subsection (1), the location of a transaction shall be determined
2307 
in accordance with Sections 59-12-211 through 59-12-215.
2308 
(c) The county option sales and use tax under this section shall be imposed:
2309 
(i) upon transactions that are located within the county, including transactions that are
2310 
located within municipalities in the county; and
2311 
(ii) except as provided in Subsection (1)(d) or (5), beginning on the first day of
2312 
January:
2313 
(A) of the next calendar year after adoption of the ordinance imposing the tax if
2314 
the ordinance is adopted on or before May 25; or
2315 
(B) of the second calendar year after adoption of the ordinance imposing the tax if
2316 
the ordinance is adopted after May 25.
2317 
(d) The county option sales and use tax under this section shall be imposed:
2318 
(i) beginning January 1, 1998, if an ordinance adopting the tax imposed on or before
2319 
September 4, 1997; or
2320 
(ii) beginning January 1, 1999, if an ordinance adopting the tax is imposed during
2321 
1997 but after September 4, 1997.
2322 
(2)(a) Before imposing a county option sales and use tax under Subsection (1), a county
2323 
shall hold two public hearings on separate days in geographically diverse locations in
2324 
the county.
2325 
(b)(i) At least one of the hearings required by Subsection (2)(a) shall have a starting
2326 
time of no earlier than 6 p.m.
2327 
(ii) The earlier of the hearings required by Subsection (2)(a) shall be no less than
2328 
seven days after the day the first advertisement required by Subsection (2)(c) is
2329 
published.
2330 
(c)(i) Before holding the public hearings required by Subsection (2)(a), the county
2331 
shall advertise:
2332 
(A) its intent to adopt a county option sales and use tax;
2333 
(B) the date, time, and location of each public hearing; and
2334 
(C) a statement that the purpose of each public hearing is to obtain public
2335 
comments regarding the proposed tax.
2336 
(ii) The advertisement shall be published:
2337 
(A) in a newspaper of general circulation in the county once each week for the
2338 
two weeks preceding the earlier of the two public hearings; and
2339 
(B) for the county, as a class A notice under Section 63G-30-102, for two weeks
- 69 - H.B. 379	Enrolled Copy
2340 
before the day on which the first of the two public hearings is held.
2341 
(iii) The advertisement described in Subsection (2)(c)(ii)(A) shall be no less than 1/8
2342 
page in size, and the type used shall be no smaller than 18 point and surrounded
2343 
by a 1/4-inch border.
2344 
(iv) The advertisement described in Subsection (2)(c)(ii)(A) may not be placed in that
2345 
portion of the newspaper where legal notices and classified advertisements appear.
2346 
(v) In accordance with Subsection (2)(c)(ii)(A), whenever possible:
2347 
(A) the advertisement shall appear in a newspaper that is published at least five
2348 
days a week, unless the only newspaper in the county is published less than
2349 
five days a week; and
2350 
(B) the newspaper selected shall be one of general interest and readership in the
2351 
community, and not one of limited subject matter.
2352 
(d) The adoption of an ordinance imposing a county option sales and use tax is subject to
2353 
a local referendum election and shall be conducted as provided in Title 20A, Chapter
2354 
7, Part 6, Local Referenda - Procedures.
2355 
(3)(a) Subject to Subsection (5), if the aggregate population of the counties imposing a
2356 
county option sales and use tax under Subsection (1) is less than 75% of the state
2357 
population, the tax levied under Subsection (1) shall be distributed to the county in
2358 
which the tax was collected.
2359 
(b) Subject to Subsection (5), if the aggregate population of the counties imposing a
2360 
county option sales and use tax under Subsection (1) is greater than or equal to 75%
2361 
of the state population:
2362 
(i) 50% of the tax collected under Subsection (1) in each county shall be distributed
2363 
to the county in which the tax was collected; and
2364 
(ii) except as provided in Subsection (3)(c), 50% of the tax collected under
2365 
Subsection (1) in each county shall be distributed proportionately among all
2366 
counties imposing the tax, based on the total population of each county.
2367 
(c) Except as provided in Subsection (5), the amount to be distributed annually to a
2368 
county under Subsection (3)(b)(ii), when combined with the amount distributed to the
2369 
county under Subsection (3)(b)(i), does not equal at least $75,000, then:
2370 
(i) the amount to be distributed annually to that county under Subsection (3)(b)(ii)
2371 
shall be increased so that, when combined with the amount distributed to the
2372 
county under Subsection (3)(b)(i), the amount distributed annually to the county is
2373 
$75,000; and
- 70 - Enrolled Copy	H.B. 379
2374 
(ii) the amount to be distributed annually to all other counties under Subsection
2375 
(3)(b)(ii) shall be reduced proportionately to offset the additional amount
2376 
distributed under Subsection (3)(c)(i).
2377 
(d) The commission shall establish rules to implement the distribution of the tax under
2378 
Subsections (3)(a), (b), and (c).
2379 
(e) Population for each county for purposes of this Subsection (3) shall be based on, to
2380 
the extent not otherwise required by federal law:
2381 
(i) the estimate of the Utah Population Committee created in Section 63C-20-103; or
2382 
(ii) if the Utah Population Committee estimate is not available, the most recent
2383 
census or census estimate of the United States Bureau of the Census.
2384 
(4)(a) Except as provided in Subsection (4)(b) or (c), a tax authorized under this part
2385 
shall be administered, collected, and enforced in accordance with:
2386 
(i) the same procedures used to administer, collect, and enforce the tax under:
2387 
(A) Part 1, Tax Collection; or
2388 
(B) Part 2, Local Sales and Use Tax Act; and
2389 
(ii) Chapter 1, General Taxation Policies.
2390 
(b) A tax under this part is not subject to Subsections 59-12-205(2) through (5).
2391 
(c)(i) Subject to Subsection (4)(c)(ii), the commission shall retain and deposit an
2392 
administrative charge in accordance with Section 59-1-306 from the revenue the
2393 
commission collects from a tax under this part.
2394 
(ii) Notwithstanding Section 59-1-306, the administrative charge described in
2395 
Subsection (4)(c)(i) shall be calculated by taking a percentage described in
2396 
Section 59-1-306 of the distribution amounts resulting after:
2397 
(A) the applicable distribution calculations under Subsection (3) have been made;
2398 
and
2399 
(B) the commission retains the amount required by Subsection (5).
2400 
(5)(a) Beginning on July 1, 2009, the commission shall calculate and retain a portion of
2401 
the sales and use tax collected under this part as provided in this Subsection (5).
2402 
(b) For a county that imposes a tax under this part, the commission shall calculate a
2403 
percentage each month by dividing the sales and use tax collected under this part for
2404 
that month within the boundaries of that county by the total sales and use tax
2405 
collected under this part for that month within the boundaries of all of the counties
2406 
that impose a tax under this part.
2407 
(c) For a county that imposes a tax under this part, the commission shall retain each
- 71 - H.B. 379	Enrolled Copy
2408 
month an amount equal to the product of:
2409 
(i) the percentage the commission determines for the month under Subsection (5)(b)
2410 
for the county; and
2411 
(ii) $6,354.
2412 
(d) The commission shall deposit an amount the commission retains in accordance with
2413 
this Subsection (5) into the Qualified Emergency Food Agencies Fund created by
2414 
Section 35A-8-1009.
2415 
(e) An amount the commission deposits into the Qualified Emergency Food Agencies
2416 
Fund shall be expended as provided in Section 35A-8-1009.
2417 
(6)(a) For purposes of this Subsection (6):
2418 
(i) "Annexation" means an annexation to a county under Title 17, Chapter 2, County
2419 
Consolidations and Annexations.
2420 
(ii) "Annexing area" means an area that is annexed into a county.
2421 
(b)(i) Except as provided in Subsection (6)(c) or (d), if, on or after July 1, 2004, a
2422 
county enacts or repeals a tax under this part:
2423 
(A)(I) the enactment shall take effect as provided in Subsection (1)(c); or
2424 
(II) the repeal shall take effect on the first day of a calendar quarter; and
2425 
(B) after a 90-day period beginning on the date the commission receives notice
2426 
meeting the requirements of Subsection (6)(b)(ii) from the county.
2427 
(ii) The notice described in Subsection (6)(b)(i)(B) shall state:
2428 
(A) that the county will enact or repeal a tax under this part;
2429 
(B) the statutory authority for the tax described in Subsection (6)(b)(ii)(A);
2430 
(C) the effective date of the tax described in Subsection (6)(b)(ii)(A); and
2431 
(D) if the county enacts the tax described in Subsection (6)(b)(ii)(A), the rate of
2432 
the tax.
2433 
(c)(i) If the billing period for a transaction begins before the effective date of the
2434 
enactment of the tax under Subsection (1), the enactment of the tax takes effect on
2435 
the first day of the first billing period that begins on or after the effective date of
2436 
the enactment of the tax.
2437 
(ii) The repeal of a tax applies to a billing period if the billing statement for the
2438 
billing period is produced on or after the effective date of the repeal of the tax
2439 
imposed under Subsection (1).
2440 
(d)(i) If a tax due under this chapter on a catalogue sale is computed on the basis of
2441 
sales and use tax rates published in the catalogue, an enactment or repeal of a tax
- 72 - Enrolled Copy	H.B. 379
2442 
described in Subsection (6)(b)(i) takes effect:
2443 
(A) on the first day of a calendar quarter; and
2444 
(B) beginning 60 days after the effective date of the enactment or repeal under
2445 
Subsection (6)(b)(i).
2446 
(ii) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act,
2447 
the commission may by rule define the term "catalogue sale."
2448 
(e)(i) Except as provided in Subsection (6)(f) or (g), if, for an annexation that occurs
2449 
on or after July 1, 2004, the annexation will result in the enactment or repeal of a
2450 
tax under this part for an annexing area, the enactment or repeal shall take effect:
2451 
(A) on the first day of a calendar quarter; and
2452 
(B) after a 90-day period beginning on the date the commission receives notice
2453 
meeting the requirements of Subsection (6)(e)(ii) from the county that annexes
2454 
the annexing area.
2455 
(ii) The notice described in Subsection (6)(e)(i)(B) shall state:
2456 
(A) that the annexation described in Subsection (6)(e)(i) will result in an
2457 
enactment or repeal of a tax under this part for the annexing area;
2458 
(B) the statutory authority for the tax described in Subsection (6)(e)(ii)(A);
2459 
(C) the effective date of the tax described in Subsection (6)(e)(ii)(A); and
2460 
(D) the rate of the tax described in Subsection (6)(e)(ii)(A).
2461 
(f)(i) If the billing period for a transaction begins before the effective date of the
2462 
enactment of the tax under Subsection (1), the enactment of the tax takes effect on
2463 
the first day of the first billing period that begins on or after the effective date of
2464 
the enactment of the tax.
2465 
(ii) The repeal of a tax applies to a billing period if the billing statement for the
2466 
billing period is produced on or after the effective date of the repeal of the tax
2467 
imposed under Subsection (1).
2468 
(g)(i) If a tax due under this chapter on a catalogue sale is computed on the basis of
2469 
sales and use tax rates published in the catalogue, an enactment or repeal of a tax
2470 
described in Subsection (6)(e)(i) takes effect:
2471 
(A) on the first day of a calendar quarter; and
2472 
(B) beginning 60 days after the effective date of the enactment or repeal under
2473 
Subsection (6)(e)(i).
2474 
(ii) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act,
2475 
the commission may by rule define the term "catalogue sale."
- 73 - H.B. 379	Enrolled Copy
2476 
Section 17.  Section 59-12-2206 is amended to read:
2477 
59-12-2206  (Effective  05/07/25). Administration, collection, and enforcement of a
2478 
sales and use tax under this part -- Transmission of revenue monthly by electronic funds
2479 
transfer -- Transfer of revenue to a public transit district or eligible political subdivision.
2480 
(1) Except as provided in Subsection (2), the commission shall administer, collect, and
2481 
enforce a sales and use tax imposed under this part.
2482 
(2) The commission shall administer, collect, and enforce a sales and use tax imposed under
2483 
this part in accordance with:
2484 
(a) the same procedures used to administer, collect, and enforce a tax under:
2485 
(i) Part 1, Tax Collection; or
2486 
(ii) Part 2, Local Sales and Use Tax Act; and
2487 
(b) Chapter 1, General Taxation Policies.
2488 
(3) A sales and use tax under this part is not subject to Subsections 59-12-205(2) through (5).
2489 
(4) Subject to Section 59-12-2207 and except as provided in Subsection (5) or another
2490 
provision of this part, the state treasurer shall transmit revenue collected within a county,
2491 
city, or town from a sales and use tax under this part to the county, city, or town
2492 
legislative body monthly by electronic funds transfer.
2493 
(5)(a) Subject to Section 59-12-2207, and except as provided in Subsection (5)(b), the
2494 
state treasurer shall transfer revenue collected within a county, city, or town from a
2495 
sales and use tax under this part directly to a public transit district organized under
2496 
Title 17B, Chapter 2a, Part 8, Public Transit District Act, or an eligible political
2497 
subdivision as defined in Section [59-12-2219] 59-12-2202, if the county, city, or
2498 
town legislative body:
2499 
(i) provides written notice to the commission and the state treasurer requesting the
2500 
transfer; and
2501 
(ii) designates the public transit district or eligible political subdivision to which the
2502 
county, city, or town legislative body requests the state treasurer to transfer the
2503 
revenue.
2504 
(b) The commission shall transmit a portion of the revenue collected within a county,
2505 
city, or town from a sales and use tax under this part that would be transferred to a
2506 
public transit district or an eligible political subdivision under Subsection (5)(a) to
2507 
the county, city, or town to fund public transit fixed guideway safety oversight under
2508 
Section 72-1-214 if the county, city, or town legislative body:
2509 
(i) provides written notice to the commission and the state treasurer requesting the
- 74 - Enrolled Copy	H.B. 379
2510 
transfer; and
2511 
(ii) specifies the amount of revenue required to be transmitted to the county, city, or
2512 
town.
2513 
Section 18.  Section 59-12-2219 is amended to read:
2514 
59-12-2219  (Effective  07/01/25). County option sales and use tax for highways
2515 
and public transit -- Base -- Rate -- Distribution and expenditure of revenue -- Revenue
2516 
may not supplant existing budgeted transportation revenue.
2517 
(1) Subject to the other provisions of this part, and subject to Subsection (13), a county
2518 
legislative body may impose a sales and use tax of .25% on the transactions described in
2519 
Subsection 59-12-103(1) within the county, including the cities and towns within the
2520 
county.
2521 
(2) Subject to Subsection (9), the commission shall distribute sales and use tax revenue
2522 
collected under this section as provided in Subsections (3) through (8).
2523 
(3) If the entire boundary of a county that imposes a sales and use tax under this section is
2524 
annexed into a single public transit district, the commission shall distribute the sales and
2525 
use tax revenue collected within the county as follows:
2526 
(a) .10% shall be transferred to the public transit district in accordance with Section
2527 
59-12-2206;
2528 
(b) .10% shall be distributed as provided in Subsection (6); and
2529 
(c) .05% shall be distributed to the county legislative body.
2530 
(4) If the entire boundary of a county that imposes a sales and use tax under this section is
2531 
not annexed into a single public transit district, but a city or town within the county is
2532 
annexed into a single large public transit district, the commission shall distribute the
2533 
sales and use tax revenue collected within the county as follows:
2534 
(a) for a city or town within the county that is annexed into a single public transit
2535 
district, the commission shall distribute the sales and use tax revenue collected within
2536 
that city or town as follows:
2537 
(i) .10% shall be transferred to the public transit district in accordance with Section
2538 
59-12-2206;
2539 
(ii) .10% shall be distributed as provided in Subsection (6); and
2540 
(iii) .05% shall be distributed to the county legislative body;
2541 
(b) for an eligible political subdivision within the county, the commission shall
2542 
distribute the sales and use tax revenue collected within that eligible political
2543 
subdivision as follows:
- 75 - H.B. 379	Enrolled Copy
2544 
(i) .10% shall be transferred to the eligible political subdivision in accordance with
2545 
Section 59-12-2206;
2546 
(ii) .10% shall be distributed as provided in Subsection (6); and
2547 
(iii) .05% shall be distributed to the county legislative body; and
2548 
(c) the commission shall distribute the sales and use tax revenue, except for the sales and
2549 
use tax revenue described in Subsections (4)(a) and (b), as follows:
2550 
(i) .10% shall be distributed as provided in Subsection (6); and
2551 
(ii) .15% shall be distributed to the county legislative body.
2552 
(5) For a county not described in Subsection (3) or (4), if a county of the second, third,
2553 
fourth, fifth, or sixth class imposes a sales and use tax under this section, the
2554 
commission shall distribute the sales and use tax revenue collected within the county as
2555 
follows:
2556 
(a) for a city or town within the county that is annexed into a single public transit
2557 
district, the commission shall distribute the sales and use tax revenue collected within
2558 
that city or town as follows:
2559 
(i) .10% shall be distributed as provided in Subsection (6);
2560 
(ii) .10% shall be distributed as provided in Subsection (7); and
2561 
(iii) .05% shall be distributed to the county legislative body;
2562 
(b) for an eligible political subdivision within the county, the commission shall
2563 
distribute the sales and use tax revenue collected within that eligible political
2564 
subdivision as follows:
2565 
(i) .10% shall be distributed as provided in Subsection (6);
2566 
(ii) .10% shall be distributed as provided in Subsection (7); and
2567 
(iii) .05% shall be distributed to the county legislative body; and
2568 
(c) the commission shall distribute the sales and use tax revenue, except for the sales and
2569 
use tax revenue described in Subsections (5)(a) and (b), as follows:
2570 
(i) .10% shall be distributed as provided in Subsection (6); and
2571 
(ii) .15% shall be distributed to the county legislative body.
2572 
(6)(a) Subject to Subsection (6)(b), the commission shall make the distributions required
2573 
by Subsections (3)(b), (4)(a)(ii), (4)(b)(ii), (4)(c)(i), (5)(a)(i), (5)(b)(i), (5)(c)(i), and
2574 
(7)(d)(ii)(A) as follows:
2575 
(i) 50% of the total revenue collected under Subsections (3)(b), (4)(a)(ii), (4)(b)(ii),
2576 
(4)(c)(i), (5)(a)(i), (5)(b)(i), (5)(c)(i), and (7)(d)(ii)(A) within the counties and
2577 
cities that impose a tax under this section shall be distributed to the
- 76 - Enrolled Copy	H.B. 379
2578 
unincorporated areas, cities, and towns within those counties and cities on the
2579 
basis of the percentage that the population of each unincorporated area, city, or
2580 
town bears to the total population of all of the counties and cities that impose a tax
2581 
under this section; and
2582 
(ii) 50% of the total revenue collected under Subsections (3)(b), (4)(a)(ii), (4)(b)(ii),
2583 
(4)(c)(i), (5)(a)(i), (5)(b)(i), (5)(c)(i), and (7)(d)(ii)(A) within the counties and
2584 
cities that impose a tax under this section shall be distributed to the
2585 
unincorporated areas, cities, and towns within those counties and cities on the
2586 
basis of the location of the transaction as determined under Sections 59-12-211
2587 
through 59-12-215.
2588 
(b)(i) Population for purposes of this Subsection (6) shall be [determined on the basis
2589 
of the most recent official census or census estimate of the United States Bureau
2590 
of the Census.] based on, to the extent not otherwise required by federal law:
2591 
(A) the most recent estimate from the Utah Population Committee created in
2592 
Section 63C-20-103; or
2593 
(B) if the Utah Population Committee estimate is not available for each
2594 
municipality and unincorporated area, the adjusted sub-county population
2595 
estimate provided by the Utah Population Committee in accordance with
2596 
Section 63C-20-104.
2597 
(ii) If a needed population estimate is not available from the United States Bureau of
2598 
the Census, population figures shall be derived from an estimate from the Utah
2599 
Population Committee.
2600 
(7)(a)(i) Subject to the requirements in Subsections (7)(b) and (c), a county
2601 
legislative body:
2602 
(A) for a county that obtained approval from a majority of the county's registered
2603 
voters voting on the imposition of a sales and use tax under this section prior to
2604 
May 10, 2016, may, in consultation with any cities, towns, or eligible political
2605 
subdivisions within the county, and in compliance with the requirements for
2606 
changing an allocation under Subsection (7)(e), allocate the revenue under
2607 
Subsection (5)(a)(ii) or (5)(b)(ii) by adopting a resolution specifying the
2608 
percentage of revenue under Subsection (5)(a)(ii) or (5)(b)(ii) that will be
2609 
allocated to a public transit district or an eligible political subdivision; or
2610 
(B) for a county that imposes a sales and use tax under this section on or after
2611 
May 10, 2016, shall, in consultation with any cities, towns, or eligible political
- 77 - H.B. 379	Enrolled Copy
2612 
subdivisions within the county, allocate the revenue under Subsection (5)(a)(ii)
2613 
or (5)(b)(ii) by adopting a resolution specifying the percentage of revenue
2614 
under Subsection (5)(a)(ii) or (5)(b)(ii) that will be allocated to a public transit
2615 
district or an eligible political subdivision.
2616 
(ii) If a county described in Subsection (7)(a)(i)(A) does not allocate the revenue
2617 
under Subsection (5)(a)(ii) or (5)(b)(ii) in accordance with Subsection (7)(a)(i)(A),
2618 
the commission shall distribute 100% of the revenue under Subsection (5)(a)(ii) or
2619 
(5)(b)(ii) to:
2620 
(A) a public transit district for a city or town within the county that is annexed into
2621 
a single public transit district; or
2622 
(B) an eligible political subdivision within the county.
2623 
(b) If a county legislative body allocates the revenue as described in Subsection (7)(a)(i),
2624 
the county legislative body shall allocate not less than 25% of the revenue under
2625 
Subsection (5)(a)(ii) or (5)(b)(ii) to:
2626 
(i) a public transit district for a city or town within the county that is annexed into a
2627 
single public transit district; or
2628 
(ii) an eligible political subdivision within the county.
2629 
(c) Notwithstanding Section 59-12-2208, the opinion question described in Section
2630 
59-12-2208 shall state the allocations the county legislative body makes in
2631 
accordance with this Subsection (7).
2632 
(d) The commission shall make the distributions required by Subsection (5)(a)(ii) or
2633 
(5)(b)(ii) as follows:
2634 
(i) the percentage specified by a county legislative body shall be distributed in
2635 
accordance with a resolution adopted by a county legislative body under
2636 
Subsection (7)(a) to an eligible political subdivision or a public transit district
2637 
within the county; and
2638 
(ii) except as provided in Subsection (7)(a)(ii), if a county legislative body allocates
2639 
less than 100% of the revenue under Subsection (5)(a)(ii) or (5)(b)(ii) to a public
2640 
transit district or an eligible political subdivision, the remainder of the revenue
2641 
under Subsection (5)(a)(ii) or (5)(b)(ii) not allocated by a county legislative body
2642 
through a resolution under Subsection (7)(a) shall be distributed as follows:
2643 
(A) 50% of the revenue as provided in Subsection (6); and
2644 
(B) 50% of the revenue to the county legislative body.
2645 
(e) If a county legislative body seeks to change an allocation specified in a resolution
- 78 - Enrolled Copy	H.B. 379
2646 
under Subsection (7)(a), the county legislative body may change the allocation by:
2647 
(i) adopting a resolution in accordance with Subsection (7)(a) specifying the
2648 
percentage of revenue under Subsection (5)(a)(ii) or (5)(b)(ii) that will be
2649 
allocated to a public transit district or an eligible political subdivision;
2650 
(ii) obtaining approval to change the allocation of the sales and use tax by a majority
2651 
of all the members of the county legislative body; and
2652 
(iii) subject to Subsection (7)(f):
2653 
(A) in accordance with Section 59-12-2208, submitting an opinion question to the
2654 
county's registered voters voting on changing the allocation so that each
2655 
registered voter has the opportunity to express the registered voter's opinion on
2656 
whether the allocation should be changed; and
2657 
(B) in accordance with Section 59-12-2208, obtaining approval to change the
2658 
allocation from a majority of the county's registered voters voting on changing
2659 
the allocation.
2660 
(f) Notwithstanding Section 59-12-2208, the opinion question required by Subsection
2661 
(7)(e)(iii)(A) shall state the allocations specified in the resolution adopted in
2662 
accordance with Subsection (7)(e) and approved by the county legislative body in
2663 
accordance with Subsection (7)(e)(ii).
2664 
(g)(i) If a county makes an allocation by adopting a resolution under Subsection
2665 
(7)(a) or changes an allocation by adopting a resolution under Subsection (7)(e),
2666 
the allocation shall take effect on the first distribution the commission makes
2667 
under this section after a 90-day period that begins on the date the commission
2668 
receives written notice meeting the requirements of Subsection (7)(g)(ii) from the
2669 
county.
2670 
(ii) The notice described in Subsection (7)(g)(i) shall state:
2671 
(A) that the county will make or change the percentage of an allocation under
2672 
Subsection (7)(a) or (e); and
2673 
(B) the percentage of revenue under Subsection (5)(a)(ii) or (5)(b)(ii) that will be
2674 
allocated to a public transit district or an eligible political subdivision.
2675 
(8)(a) If a public transit district is organized after the date a county legislative body first
2676 
imposes a tax under this section, a change in a distribution required by this section
2677 
may not take effect until the first distribution the commission makes under this
2678 
section after a 90-day period that begins on the date the commission receives written
2679 
notice from the public transit district of the organization of the public transit district.
- 79 - H.B. 379	Enrolled Copy
2680 
(b) If an eligible political subdivision intends to provide public transit service within a
2681 
county after the date a county legislative body first imposes a tax under this section, a
2682 
change in a distribution required by this section may not take effect until the first
2683 
distribution the commission makes under this section after a 90-day period that
2684 
begins on the date the commission receives written notice from the eligible political
2685 
subdivision stating that the eligible political subdivision intends to provide public
2686 
transit service within the county.
2687 
(9)(a)(i) Notwithstanding Subsections (3) through (8), for a county that has not
2688 
imposed a sales and use tax under this section before May 8, 2018, and if the
2689 
county imposes a sales and use tax under this section before June 30, 2019, the
2690 
commission shall distribute all of the sales and use tax revenue collected by the
2691 
county before June 30, 2019, to the county for the purposes described in
2692 
Subsection (9)(a)(ii).
2693 
(ii) For any revenue collected by a county pursuant to Subsection (9)(a)(i) before
2694 
June 30, 2019, the county may expend that revenue for:
2695 
(A) reducing transportation related debt;
2696 
(B) a regionally significant transportation facility; or
2697 
(C) a public transit project of regional significance.
2698 
(b) For a county that has not imposed a sales and use tax under this section before May
2699 
8, 2018, and if the county imposes a sales and use tax under this section before June
2700 
30, 2019, the commission shall distribute the sales and use tax revenue collected by
2701 
the county on or after July 1, 2019, as described in Subsections (3) through (8).
2702 
(c) For a county that has not imposed a sales and use tax under this section before June
2703 
30, 2019, if the entire boundary of that county is annexed into a large public transit
2704 
district, and if the county imposes a sales and use tax under this section on or after
2705 
July 1, 2019, the commission shall distribute the sales and use tax revenue collected
2706 
by the county as described in Subsections (3) through (8).
2707 
(10) A county, city, or town may expend revenue collected from a tax under this section,
2708 
except for revenue the commission distributes in accordance with Subsection (3)(a),
2709 
(4)(a)(i), (4)(b)(i), or (7)(d)(i), for a purpose described in Section 59-12-2212.2.
2710 
(11)(a) A public transit district or an eligible political subdivision may expend revenue
2711 
the commission distributes in accordance with Subsection (3)(a), (4)(a)(i), (4)(b)(i),
2712 
or (7)(d)(i) for capital expenses and service delivery expenses of the public transit
2713 
district or eligible political subdivision.
- 80 - Enrolled Copy	H.B. 379
2714 
(b) As provided in Section 59-12-2212.2, for the .10% designated for public transit
2715 
described in Subsection (3)(a) that is not contractually obligated for debt service,
2716 
beginning on July 1, 2025, a public transit district shall make available to the
2717 
Department of Transportation an amount equal to 10% of the .10% to be used for
2718 
public transit innovation grants as provided in Title 72, Chapter 2, Part 3, Public
2719 
Transit Innovation Grants.
2720 
(12) Notwithstanding Section 59-12-2208, a county, city, or town legislative body may, but
2721 
is not required to, submit an opinion question to the county's, city's, or town's registered
2722 
voters in accordance with Section 59-12-2208 to impose a sales and use tax under this
2723 
section.
2724 
(13)(a)(i) Notwithstanding any other provision in this section, if the entire boundary
2725 
of a county is annexed into a large public transit district, if the county legislative
2726 
body wishes to impose a sales and use tax under this section, the county
2727 
legislative body shall pass the ordinance to impose a sales and use tax under this
2728 
section on or before June 30, 2022.
2729 
(ii) If the entire boundary of a county is annexed into a large public transit district,
2730 
the county legislative body may not pass an ordinance to impose a sales and use
2731 
tax under this section on or after July 1, 2022.
2732 
(b) Notwithstanding the deadline described in Subsection (13)(a), any sales and use tax
2733 
imposed under this section by passage of a county ordinance on or before June 30,
2734 
2022, may remain in effect.
2735 
(14)(a) Beginning on July 1, 2020, and subject to Subsection (15), if a county has not
2736 
imposed a sales and use tax under this section, subject to the provisions of this part,
2737 
the legislative body of a city or town described in Subsection (14)(b) may impose a
2738 
.25% sales and use tax on the transactions described in Subsection 59-12-103(1)
2739 
within the city or town.
2740 
(b) The following cities or towns may impose a sales and use tax described in
2741 
Subsection (14)(a):
2742 
(i) a city or town that has been annexed into a public transit district; or
2743 
(ii) an eligible political subdivision.
2744 
(c) If a city or town imposes a sales and use tax as provided in this section, the
2745 
commission shall distribute the sales and use tax revenue collected by the city or
2746 
town as follows:
2747 
(i) .125% to the city or town that imposed the sales and use tax, to be distributed as
- 81 - H.B. 379	Enrolled Copy
2748 
provided in Subsection (6); and
2749 
(ii) .125%, as applicable, to:
2750 
(A) the public transit district in which the city or town is annexed; or
2751 
(B) the eligible political subdivision for public transit services.
2752 
(d) If a city or town imposes a sales and use tax under this section and the county
2753 
subsequently imposes a sales and use tax under this section, the commission shall
2754 
distribute the sales and use tax revenue collected within the city or town as described
2755 
in Subsection (14)(c).
2756 
(15)(a)(i) Notwithstanding any other provision in this section, if a city or town
2757 
legislative body wishes to impose a sales and use tax under this section, the city or
2758 
town legislative body shall pass the ordinance to impose a sales and use tax under
2759 
this section on or before June 30, 2022.
2760 
(ii) A city or town legislative body may not pass an ordinance to impose a sales and
2761 
use tax under this section on or after July 1, 2022.
2762 
(b) Notwithstanding the deadline described in Subsection (15)(a), any sales and use tax
2763 
imposed under this section by passage of an ordinance by a city or town legislative
2764 
body on or before June 30, 2022, may remain in effect.
2765 
Section 19.  Section 59-12-2220 is amended to read:
2766 
59-12-2220  (Effective  07/01/25). County option sales and use tax to fund
2767 
highways or a system for public transit -- Base -- Rate.
2768 
(1) Subject to the other provisions of this part and subject to the requirements of this
2769 
section, the following counties may impose a sales and use tax under this section:
2770 
(a) a county legislative body may impose the sales and use tax on the transactions
2771 
described in Subsection 59-12-103(1) located within the county, including the cities
2772 
and towns within the county if:
2773 
(i) the entire boundary of a county is annexed into a large public transit district; and
2774 
(ii) the maximum amount of sales and use tax authorizations allowed pursuant to
2775 
Section 59-12-2203 and authorized under the following sections has been imposed:
2776 
(A) Section 59-12-2213;
2777 
(B) Section 59-12-2214;
2778 
(C) Section 59-12-2215;
2779 
(D) Section 59-12-2216;
2780 
(E) Section 59-12-2217;
2781 
(F) Section 59-12-2218; and
- 82 - Enrolled Copy	H.B. 379
2782 
(G) Section 59-12-2219;
2783 
(b) if the county is not annexed into a large public transit district, the county legislative
2784 
body may impose the sales and use tax on the transactions described in Subsection
2785 
59-12-103(1) located within the county, including the cities and towns within the
2786 
county if:
2787 
(i) the county is an eligible political subdivision; or
2788 
(ii) a city or town within the boundary of the county is an eligible political
2789 
subdivision; or
2790 
(c) a county legislative body of a county not described in Subsection (1)(a) or (1)(b) may
2791 
impose the sales and use tax on the transactions described in Subsection 59-12-103
2792 
(1) located within the county, including the cities and towns within the county.
2793 
(2) For purposes of Subsection (1) and subject to the other provisions of this section, a
2794 
county legislative body that imposes a sales and use tax under this section may impose
2795 
the tax at a rate of .2%.
2796 
(3)(a) The commission shall distribute sales and use tax revenue collected under this
2797 
section as determined by a county legislative body as described in Subsection (3)(b).
2798 
(b) If a county legislative body imposes a sales and use tax as described in this section,
2799 
the county legislative body may elect to impose a sales and use tax revenue
2800 
distribution as described in Subsection (4), (5), (6), or (7), depending on the class of
2801 
county, and presence and type of a public transit provider in the county.
2802 
(4) If a county legislative body imposes a sales and use tax as described in this section, and
2803 
the entire boundary of the county is annexed into a large public transit district, and the
2804 
county is a county of the first class, the commission shall distribute the sales and use tax
2805 
revenue as follows:
2806 
(a) .10% to a public transit district as described in Subsection (11);
2807 
(b) .05% to the cities and towns as provided in Subsection (8); and
2808 
(c) .05% to the county legislative body.
2809 
(5) If a county legislative body imposes a sales and use tax as described in this section and
2810 
the entire boundary of the county is annexed into a large public transit district, and the
2811 
county is a county not described in Subsection (4), the commission shall distribute the
2812 
sales and use tax revenue as follows:
2813 
(a) .10% to a public transit district as described in Subsection (11);
2814 
(b) .05% to the cities and towns as provided in Subsection (8); and
2815 
(c) .05% to the county legislative body.
- 83 - H.B. 379	Enrolled Copy
2816 
(6)(a) Except as provided in Subsection (12)(c), if the entire boundary of a county that
2817 
imposes a sales and use tax as described in this section is not annexed into a single
2818 
public transit district, but a city or town within the county is annexed into a single
2819 
public transit district, or if the city or town is an eligible political subdivision, the
2820 
commission shall distribute the sales and use tax revenue collected within the county
2821 
as provided in Subsection (6)(b) or (c).
2822 
(b) For a city, town, or portion of the county described in Subsection (6)(a) that is
2823 
annexed into the single public transit district, or an eligible political subdivision, the
2824 
commission shall distribute the sales and use tax revenue collected within the portion
2825 
of the county that is within a public transit district or eligible political subdivision as
2826 
follows:
2827 
(i) .05% to a public transit provider as described in Subsection (11);
2828 
(ii) .075% to the cities and towns as provided in Subsection (8); and
2829 
(iii) .075% to the county legislative body.
2830 
(c) Except as provided in Subsection (12)(c), for a city, town, or portion of the county
2831 
described in Subsection (6)(a) that is not annexed into a single public transit district
2832 
or eligible political subdivision in the county, the commission shall distribute the
2833 
sales and use tax revenue collected within that portion of the county as follows:
2834 
(i) .08% to the cities and towns as provided in Subsection (8); and
2835 
(ii) .12% to the county legislative body.
2836 
(7) For a county without a public transit service that imposes a sales and use tax as
2837 
described in this section, the commission shall distribute the sales and use tax revenue
2838 
collected within the county as follows:
2839 
(a) .08% to the cities and towns as provided in Subsection (8); and
2840 
(b) .12% to the county legislative body.
2841 
(8)(a) Subject to Subsections (8)(b) and (c), the commission shall make the distributions
2842 
required by Subsections (4)(b), (5)(b), (6)(b)(ii), (6)(c)(i), and (7)(a) as follows:
2843 
(i) 50% of the total revenue collected under Subsections (4)(b), (5)(b), (6)(b)(ii),
2844 
(6)(c)(i), and (7)(a) within the counties that impose a tax under Subsections (4)
2845 
through (7) shall be distributed to the unincorporated areas, cities, and towns
2846 
within those counties on the basis of the percentage that the population of each
2847 
unincorporated area, city, or town bears to the total population of all of the
2848 
counties that impose a tax under this section; and
2849 
(ii) 50% of the total revenue collected under Subsections (4)(b), (5)(b), (6)(b)(ii),
- 84 - Enrolled Copy	H.B. 379
2850 
(6)(c)(i), and (7)(a) within the counties that impose a tax under Subsections (4)
2851 
through (7) shall be distributed to the unincorporated areas, cities, and towns
2852 
within those counties on the basis of the location of the transaction as determined
2853 
under Sections 59-12-211 through 59-12-215.
2854 
(b)(i) Population for purposes of this Subsection (8) shall be [determined on the basis
2855 
of the most recent official census or census estimate of the United States Census
2856 
Bureau.] based on, to the extent not otherwise required by federal law:
2857 
(A) the most recent estimate from the Utah Population Committee created in
2858 
Section 63C-20-103; or
2859 
(B) if the Utah Population Committee estimate is not available for each
2860 
municipality and unincorporated area, the adjusted sub-county population
2861 
estimate provided by the Utah Population Committee in accordance with
2862 
Section 63C-20-104.
2863 
(ii) If a needed population estimate is not available from the United States Census
2864 
Bureau, population figures shall be derived from an estimate from the Utah
2865 
Population Estimates Committee created by executive order of the governor.
2866 
(c)(i) Beginning on January 1, 2024, if the Housing and Community Development
2867 
Division within the Department of Workforce Services determines that a city or
2868 
town is ineligible for funds in accordance with Subsection 10-9a-408(7),
2869 
beginning the first day of the calendar quarter after receiving 90 days' notice, the
2870 
commission shall distribute the distribution that city or town would have received
2871 
under Subsection (8)(a) to cities or towns to which Subsection 10-9a-408(7) does
2872 
not apply.
2873 
(ii) Beginning on January 1, 2024, if the Housing and Community Development
2874 
Division within the Department of Workforce Services determines that a county is
2875 
ineligible for funds in accordance with Subsection 17-27a-408(7), beginning the
2876 
first day of the calendar quarter after receiving 90 days' notice, the commission
2877 
shall distribute the distribution that county would have received under Subsection
2878 
(8)(a) to counties to which Subsection 17-27a-408(7) does not apply.
2879 
(9) If a public transit service is organized after the date a county legislative body first
2880 
imposes a tax under this section, a change in a distribution required by this section may
2881 
not take effect until the first distribution the commission makes under this section after a
2882 
90-day period that begins on the date the commission receives written notice from the
2883 
public transit provider that the public transit service has been organized.
- 85 - H.B. 379	Enrolled Copy
2884 
(10)(a) Except as provided in Subsection (10)(b), a county, city, or town that received
2885 
distributions described in Subsections (4)(b), (4)(c), (5)(b), (5)(c), (6)(b)(ii),
2886 
(6)(b)(iii), (6)(c), and (7) may only expend those funds for a purpose described in
2887 
Section 59-12-2212.2.
2888 
(b) If a county described in Subsection (1)(a) that is a county of the first class imposes
2889 
the sales and use tax authorized in this section, the county may also use funds
2890 
distributed in accordance with Subsection (4)(c) for public safety purposes.
2891 
(11)(a) Subject to Subsections (11)(b), (c), and (d), revenue designated for public transit
2892 
as described in this section may be used for capital expenses and service delivery
2893 
expenses of:
2894 
(i) a public transit district;
2895 
(ii) an eligible political subdivision; or
2896 
(iii) another entity providing a service for public transit or a transit facility within the
2897 
relevant county, as those terms are defined in Section 17B-2a-802.
2898 
(b)(i)(A) If a county of the first class imposes a sales and use tax described in this
2899 
section, for a three-year period following the date on which the county imposes
2900 
the sales and use tax under this section, revenue designated for public transit
2901 
within a county of the first class as described in Subsection (4)(a) shall be
2902 
transferred to the County of the First Class Highway Projects Fund created in
2903 
Section 72-2-121.
2904 
(B) Revenue deposited into the County of the First Class Highway Projects Fund
2905 
created in Section 72-2-121 as described in Subsection (11)(b)(i)(A) may be
2906 
used for public transit innovation grants as provided in Title 72, Chapter 2, Part [
2907 
3] 4, Public Transit Innovation Grants.
2908 
(ii) If a county of the first class imposes a sales and use tax described in this section,
2909 
beginning on the day three years after the date on which the county imposed the
2910 
tax as described in Subsection (11)(b)(i), for revenue designated for public transit
2911 
as described in Subsection (4)(a):
2912 
(A) 50% of the revenue from a sales and use tax imposed under this section in a
2913 
county of the first class shall be transferred to the County of the First Class
2914 
Highway Projects Fund created in Section 72-2-121; and
2915 
(B) 50% of the revenue from a sales and use tax imposed under this section in a
2916 
county of the first class shall be transferred to the Transit Transportation
2917 
Investment Fund created in Subsection 72-2-124(9).
- 86 - Enrolled Copy	H.B. 379
2918 
(c)(i) If a county that is not a county of the first class for which the entire boundary of
2919 
the county is annexed into a large public transit district imposes a sales and use
2920 
tax described in this section, for a three-year period following the date on which
2921 
the county imposes the sales and use tax under this section, revenue designated for
2922 
public transit as described in Subsection (5)(a) shall be transferred to the relevant
2923 
county legislative body to be used for a purpose described in Subsection (11)(a).
2924 
(ii) If a county that is not a county of the first class for which the entire boundary of
2925 
the county is annexed into a large public transit district imposes a sales and use
2926 
tax described in this section, beginning on the day three years after the date on
2927 
which the county imposed the tax as described in Subsection (11)(c)(i), for the
2928 
revenue that is designated for public transit in Subsection (5)(a):
2929 
(A) 50% shall be transferred to the Transit Transportation Investment Fund
2930 
created in Subsection 72-2-124(9); and
2931 
(B) 50% shall be transferred to the relevant county legislative body to be used for
2932 
a purpose described in Subsection (11)(a).
2933 
(d) Except as provided in Subsection (12)(c), for a county that imposes a sales and use
2934 
tax under this section, for revenue designated for public transit as described in
2935 
Subsection (6)(b)(i), the revenue shall be transferred to the relevant county legislative
2936 
body to be used for a purpose described in Subsection (11)(a).
2937 
(12)(a) Notwithstanding Section 59-12-2208, a county legislative body may, but is not
2938 
required to, submit an opinion question to the county's registered voters in
2939 
accordance with Section 59-12-2208 to impose a sales and use tax under this section.
2940 
(b) If a county passes an ordinance to impose a sales and use tax as described in this
2941 
section, the sales and use tax shall take effect on the first day of the calendar quarter
2942 
after a 90-day period that begins on the date the commission receives written notice
2943 
from the county of the passage of the ordinance.
2944 
(c) A county that imposed the local option sales and use tax described in this section
2945 
before January 1, 2023, may maintain that county's distribution allocation in place as
2946 
of January 1, 2023.
2947 
(13)(a) Revenue collected from a sales and use tax under this section may not be used to
2948 
supplant existing General Fund appropriations that a county, city, or town budgeted
2949 
for transportation or public transit as of the date the tax becomes effective for a
2950 
county, city, or town.
2951 
(b) The limitation under Subsection (13)(a) does not apply to a designated transportation
- 87 - H.B. 379	Enrolled Copy
2952 
or public transit capital or reserve account a county, city, or town established before
2953 
the date the tax becomes effective.
2954 
Section 20.  Section 63C-20-102 is amended to read:
2955 
63C-20-102  (Effective  05/07/25). Definitions.
2956 
      As used in this chapter[, "committee" ] :
2957 
(1) "Adjusted sub-county population estimate" means:
2958 
(a) a municipality's or an unincorporated area's population estimate from the United
2959 
States Bureau of the Census; multiplied by
2960 
(b) the corresponding Utah Population Committee county raking factor.
2961 
(2) "Committee" means the Utah Population Committee created by this chapter.
2962 
(3) "Utah Population Committee county raking factor" means:
2963 
(a) a county's population estimate from the Committee; divided by
2964 
(b) the county's population estimate from the United States Bureau of the Census.
2965 
Section 21.  Section 63C-20-104 is amended to read:
2966 
63C-20-104  (Effective  05/07/25). Committee duties.
2967 
      The committee shall:
2968 
(1) prepare annual population estimates for the total population of the state and each county
2969 
in the state;
2970 
(2) review and comment on the methodologies and population estimates for all geographic
2971 
levels for the state that the United States Bureau of the Census produces;
2972 
(3) prepare place estimates for new political subdivision annexations and incorporations in
2973 
the state;
2974 
(4) prepare additional demographic estimates for the state that may include estimates
2975 
related to race, ethnicity, age, sex, religious affiliation, or economic status; [and]
2976 
(5) publish the estimates described in Subsections (1), (3), and (4) on the committee's
2977 
website; and
2978 
(6) no later than 90 days after the day on which the United States Bureau of the Census
2979 
releases annual population estimates, provide to the State Tax Commission and
2980 
Department of Transportation the adjusted sub-county population estimate for each
2981 
municipality and unincorporated area within the state.
2982 
Section 22.  Section 63C-20-105 is amended to read:
2983 
63C-20-105  (Effective  05/07/25). State data and use of committee estimates --
2984 
Compliance.
2985 
(1) Except as provided in Subsection (2), and unless otherwise provided in statute or rule, if
- 88 - Enrolled Copy	H.B. 379
2986 
an executive branch entity, legislative branch entity, or independent entity is required to
2987 
perform an action or make a determination based on a population estimate, the entity
2988 
shall use a population estimate that the committee produces, if available.
2989 
(2)(a) The Governor's Office of Planning and Budget may make rules in accordance
2990 
with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, to use a population
2991 
estimate other than a population estimate that the committee produces.
2992 
(b) For the purpose of creating a revenue estimate, the Governor's Office of Planning
2993 
and Budget and the Office of the Legislative Fiscal Analyst are not required to use a
2994 
population estimate that the committee produces.
2995 
(c) For redistricting purposes, a legislative branch entity shall give priority to a
2996 
population estimate that is produced by the United States Bureau of the Census.
2997 
(3) A newly incorporated political subdivision shall provide the committee with a list of
2998 
residential building permits issued within the boundaries of the political subdivision
2999 
since the last decennial census.
3000 
(4)(a) Subject to any confidentiality restrictions imposed under federal law, the
3001 
committee may request information from a governmental entity, as that term is
3002 
defined in Section 63G-2-103, that is necessary to the performance of the committee's
3003 
duties under this chapter.
3004 
(b) Notwithstanding Title 63G, Chapter 2, Government Records Access and
3005 
Management Act, a governmental entity shall comply with a request under
3006 
Subsection (4)(a) if the governmental entity has or can reasonably obtain the
3007 
information that the committee requests.
3008 
(c) Before a governmental entity provides information requested under this Subsection
3009 
(4), the governmental entity and the committee may enter into an agreement that
3010 
addresses:
3011 
(i) the timing and format of the requested information;
3012 
(ii) the sharing of a record otherwise classified as private, controlled, or protected
3013 
under Title 63G, Chapter 2, Government Records Access and Management Act; or
3014 
(iii) any other restriction or limitation related to the requested information.
3015 
Section 23.  Section 67-1a-2 is amended to read:
3016 
67-1a-2  (Effective  05/07/25). Duties enumerated.
3017 
(1) The lieutenant governor shall:
3018 
(a) perform duties delegated by the governor, including assignments to serve in any of
3019 
the following capacities:
- 89 - H.B. 379	Enrolled Copy
3020 
(i) as the head of any one department, if so qualified, with the advice and consent of
3021 
the Senate, and, upon appointment at the pleasure of the governor and without
3022 
additional compensation;
3023 
(ii) as the chairperson of any cabinet group organized by the governor or authorized
3024 
by law for the purpose of advising the governor or coordinating intergovernmental
3025 
or interdepartmental policies or programs;
3026 
(iii) as liaison between the governor and the state Legislature to coordinate and
3027 
facilitate the governor's programs and budget requests;
3028 
(iv) as liaison between the governor and other officials of local, state, federal, and
3029 
international governments or any other political entities to coordinate, facilitate,
3030 
and protect the interests of the state;
3031 
(v) as personal advisor to the governor, including advice on policies, programs,
3032 
administrative and personnel matters, and fiscal or budgetary matters; and
3033 
(vi) as chairperson or member of any temporary or permanent boards, councils,
3034 
commissions, committees, task forces, or other group appointed by the governor;
3035 
(b) serve on all boards and commissions in lieu of the governor, whenever so designated
3036 
by the governor;
3037 
(c) serve as the chief election officer of the state as required by Subsection (2);
3038 
(d) keep custody of the Great Seal of the State of Utah;
3039 
(e) keep a register of, and attest, the official acts of the governor;
3040 
(f) affix the Great Seal, with an attestation, to all official documents and instruments to
3041 
which the official signature of the governor is required; and
3042 
(g) furnish a certified copy of all or any part of any law, record, or other instrument
3043 
filed, deposited, or recorded in the office of the lieutenant governor to any person
3044 
who requests it and pays the fee.
3045 
(2)(a) As the chief election officer, the lieutenant governor shall:
3046 
(i) exercise oversight, and general supervisory authority, over all elections;
3047 
(ii) exercise direct authority over the conduct of elections for federal, state, and
3048 
multicounty officers and statewide or multicounty ballot propositions and any
3049 
recounts involving those races;
3050 
(iii) establish uniformity in the election ballot;
3051 
(iv)(A) prepare election information for the public as required by law and as
3052 
determined appropriate by the lieutenant governor; and
3053 
(B) make the information described in Subsection (2)(a)(iv)(A) available to the
- 90 - Enrolled Copy	H.B. 379
3054 
public and to news media, on the Internet, and in other forms as required by
3055 
law and as determined appropriate by the lieutenant governor;
3056 
(v) receive and answer election questions and maintain an election file on opinions
3057 
received from the attorney general;
3058 
(vi) maintain a current list of registered political parties as defined in Section
3059 
20A-8-101;
3060 
(vii) maintain election returns and statistics;
3061 
(viii) certify to the governor the names of individuals nominated to run for, or elected
3062 
to, office;
3063 
(ix) ensure that all voting equipment purchased by the state complies with the
3064 
requirements of Sections 20A-5-302, 20A-5-802, and 20A-5-803;
3065 
(x) during a declared emergency, to the extent that the lieutenant governor determines
3066 
it warranted, designate, as provided in Section 20A-1-308, a different method,
3067 
time, or location relating to:
3068 
(A) voting on election day;
3069 
(B) early voting;
3070 
(C) the transmittal or voting of an absentee ballot or military-overseas ballot;
3071 
(D) the counting of an absentee ballot or military-overseas ballot; or
3072 
(E) the canvassing of election returns; and
3073 
(xi) exercise all other election authority, and perform other election duties, as
3074 
provided in Title 20A, Election Code.
3075 
(b) As chief election officer, the lieutenant governor:
3076 
(i) shall oversee all elections, and functions relating to elections, in the state;
3077 
(ii) shall, in accordance with Section 20A-1-105, take action to enforce compliance
3078 
by an election officer with legal requirements relating to elections; and
3079 
(iii) may not assume the responsibilities assigned to the county clerks, city recorders,
3080 
town clerks, or other local election officials by Title 20A, Election Code.
3081 
(3)(a) The lieutenant governor shall:
3082 
(i) determine a new municipality's classification under Section 10-2-301 upon the
3083 
city's incorporation under Title 10, Chapter 2a, Part 2, Incorporation of a
3084 
Municipality, based on the municipality's population using the population estimate
3085 
from the Utah Population Committee; and
3086 
(ii)(A) prepare a certificate indicating the class in which the new municipality
3087 
belongs based on the municipality's population; and
- 91 - H.B. 379	Enrolled Copy
3088 
(B) within 10 days after preparing the certificate, deliver a copy of the certificate
3089 
to the municipality's legislative body.
3090 
(b) The lieutenant governor shall:
3091 
(i) determine the classification under Section 10-2-301 of a consolidated municipality
3092 
upon the consolidation of multiple municipalities under Title 10, Chapter 2, Part
3093 
6, Consolidation of Municipalities, using population information for each
3094 
municipality from:
3095 
(A) the estimate of the Utah Population Committee created in Section 63C-20-103;
3096 
or
3097 
(B) [each official] if the Utah Population Committee estimate is not available, the
3098 
census or census estimate of the United States Bureau of the Census; [or] and
3099 
[(B) the population estimate from the Utah Population Committee, if the
3100 
population of a municipality is not available from the United States Bureau of
3101 
the Census; and]
3102 
(ii)(A) prepare a certificate indicating the class in which the consolidated
3103 
municipality belongs based on the municipality's population; and
3104 
(B) within 10 days after preparing the certificate, deliver a copy of the certificate
3105 
to the consolidated municipality's legislative body.
3106 
(c) The lieutenant governor shall monitor the population of each municipality using
3107 
population information from:
3108 
(i) the estimate of the Utah Population Committee created in Section 63C-20-103; or
3109 
(ii) [each official] if the Utah Population Committee estimate is not available, the
3110 
census or census estimate of the United States Bureau of the Census[; or] .
3111 
[(ii) the population estimate from the Utah Population Committee, if the population
3112 
of a municipality is not available from the United States Bureau of the Census.]
3113 
(d) If the applicable population figure under Subsection (3)(b) or (c) indicates that a
3114 
municipality's population has increased beyond the population for its current class,
3115 
the lieutenant governor shall:
3116 
(i) prepare a certificate indicating the class in which the municipality belongs based
3117 
on the increased population figure; and
3118 
(ii) within 10 days after preparing the certificate, deliver a copy of the certificate to
3119 
the legislative body of the municipality whose class has changed.
3120 
(e)(i) If the applicable population figure under Subsection (3)(b) or (c) indicates that
3121 
a municipality's population has decreased below the population for its current
- 92 - Enrolled Copy	H.B. 379
3122 
class, the lieutenant governor shall send written notification of that fact to the
3123 
municipality's legislative body.
3124 
(ii) Upon receipt of a petition under Subsection 10-2-302(2) from a municipality
3125 
whose population has decreased below the population for its current class, the
3126 
lieutenant governor shall:
3127 
(A) prepare a certificate indicating the class in which the municipality belongs
3128 
based on the decreased population figure; and
3129 
(B) within 10 days after preparing the certificate, deliver a copy of the certificate
3130 
to the legislative body of the municipality whose class has changed.
3131 
Section 24.  Section 72-2-108 is amended to read:
3132 
72-2-108  (Effective  07/01/25). Apportionment of funds available for use on class
3133 
B and class C roads -- Bonds.
3134 
(1) For purposes of this section:
3135 
(a) "Eligible county" means a county of the fifth class, as described in Section 17-50-501,
3136 
that received a distribution for fiscal year 2015 that was reapportioned to include
3137 
money in addition to the amount calculated under Subsection (2), and the portion of
3138 
the distribution derived from the calculation under Subsection (2) was less than 60%
3139 
of the total distribution.
3140 
(b) "Graveled road" means a road:
3141 
(i) that is:
3142 
(A) graded; and
3143 
(B) drained by transverse drainage systems to prevent serious impairment of the
3144 
road by surface water;
3145 
(ii) that has an improved surface; and
3146 
(iii) that has a wearing surface made of:
3147 
(A) gravel;
3148 
(B) broken stone;
3149 
(C) slag;
3150 
(D) iron ore;
3151 
(E) shale; or
3152 
(F) other material that is:
3153 
(I) similar to a material described in Subsection (1)(b)(iii)(A) through (E); and
3154 
(II) coarser than sand.
3155 
(c) "Paved road" includes:
- 93 - H.B. 379	Enrolled Copy
3156 
(i) a graveled road with a chip seal surface; and
3157 
(ii) a circulator alley.
3158 
(d) "Road mile" means a one-mile length of road, regardless of:
3159 
(i) the width of the road; or
3160 
(ii) the number of lanes into which the road is divided.
3161 
(e) "Weighted mileage" means the sum of the following:
3162 
(i) paved road miles multiplied by five; and
3163 
(ii) all other road type road miles multiplied by two.
3164 
(2)(a) Subject to the provisions of Subsections (2)(b) and (3) through (7), funds
3165 
appropriated for class B and class C roads shall be apportioned among counties and
3166 
municipalities in the following manner:
3167 
[(a)] (i) 50% in the ratio that the class B roads weighted mileage within each county
3168 
and class C roads weighted mileage within each municipality bear to the total
3169 
class B and class C roads weighted mileage within the state; and
3170 
[(b)] (ii) 50% in the ratio that the population of a county or municipality bears to the
3171 
total population of the state[ as of the last official federal census or the United
3172 
States Bureau of Census estimate, whichever is most recent, except that if
3173 
population estimates are not available from the United States Bureau of Census,
3174 
population figures shall be derived from the estimate from the Utah Population
3175 
Committee].
3176 
(b) To the extent not otherwise required by federal law, population shall be based on:
3177 
(i) the most recent estimate from the Utah Population Committee created in Section
3178 
63C-20-103; or
3179 
(ii) if the Utah Population Committee estimate is not available for each municipality
3180 
and unincorporated area, the adjusted sub-county population estimate provided by
3181 
the Utah Population Committee in accordance with Section 63C-20-104.
3182 
(3) For purposes of Subsection (2)(b), "the population of a county" means:
3183 
(a) the population of a county outside the corporate limits of municipalities in that
3184 
county, if the population of the county outside the corporate limits of municipalities
3185 
in that county is not less than 14% of the total population of that county, including
3186 
municipalities; and
3187 
(b) if the population of a county outside the corporate limits of municipalities in the
3188 
county is less than 14% of the total population:
3189 
(i) the aggregate percentage of the population apportioned to municipalities in that
- 94 - Enrolled Copy	H.B. 379
3190 
county shall be reduced by an amount equal to the difference between:
3191 
(A) 14%; and
3192 
(B) the actual percentage of population outside the corporate limits of
3193 
municipalities in that county; and
3194 
(ii) the population apportioned to the county shall be 14% of the total population of
3195 
that county, including incorporated municipalities.
3196 
(4) For an eligible county, the department shall reapportion the funds under Subsection (2)
3197 
to ensure that the county or municipality receives, for a fiscal year beginning on or after
3198 
July 1, 2018, an amount equal to the greater of:
3199 
(a) the amount apportioned to the county or municipality for class B and class C roads in
3200 
the current fiscal year under Subsection (2); or
3201 
(b)(i) the amount apportioned to the county or municipality for class B and class C
3202 
roads through the apportionment formula under Subsection (2) or this Subsection
3203 
(4) in the prior fiscal year; plus
3204 
(ii) the amount calculated as described in Subsection (6).
3205 
(5)(a) The department shall decrease proportionately as provided in Subsection (5)(b)
3206 
the apportionments to counties and municipalities for which the reapportionment
3207 
under Subsection (4) does not apply.
3208 
(b) The aggregate amount of the funds that the department shall decrease proportionately
3209 
from the apportionments under Subsection (5)(a) is an amount equal to the aggregate
3210 
amount reapportioned to counties and municipalities under Subsection (4).
3211 
(6)(a) In addition to the apportionment adjustments made under Subsection (4), a county
3212 
or municipality that qualifies for reapportioned money under Subsection (4) shall
3213 
receive an amount equal to the amount apportioned to the eligible county or
3214 
municipality under Subsection (4) for class B and class C roads in the prior fiscal
3215 
year multiplied by the percentage increase or decrease in the total funds available for
3216 
class B and class C roads between the prior fiscal year and the fiscal year that
3217 
immediately preceded the prior fiscal year.
3218 
(b) The adjustment under Subsection (6)(a) shall be made in the same way as provided
3219 
in Subsections (5)(a) and (b).
3220 
(7)(a) If a county or municipality does not qualify for a reapportionment under
3221 
Subsection (4) in the current fiscal year but previously qualified for a
3222 
reapportionment under Subsection (4) on or after July 1, 2017, the county or
3223 
municipality shall receive an amount equal to the greater of:
- 95 - H.B. 379	Enrolled Copy
3224 
(i) the amount apportioned to the county or municipality for class B and class C roads
3225 
in the current fiscal year under Subsection (2); or
3226 
(ii) the amount apportioned to the county or municipality for class B and class C
3227 
roads in the prior fiscal year.
3228 
(b) The adjustment under Subsection (7)(a) shall be made in the same way as provided
3229 
in Subsections (5)(a) and (b).
3230 
(8) The governing body of any municipality or county may issue bonds redeemable up to a
3231 
period of 10 years under Title 11, Chapter 14, Local Government Bonding Act, to pay
3232 
the costs of constructing, repairing, and maintaining class B or class C roads and may
3233 
pledge class B or class C road funds received pursuant to this section to pay principal,
3234 
interest, premiums, and reserves for the bonds.
3235 
Section 25.  Section 72-2-133 is amended to read:
3236 
72-2-133  (Effective  07/01/25). Rural Transportation Infrastructure Fund --
3237 
Creation -- Uses.
3238 
(1) As used in this section:
3239 
(a) "Graveled road" means the same as that term is defined in Section 72-2-108.
3240 
(b) "Paved road" means the same as that term is defined in Section 72-2-108.
3241 
(c) "Qualifying county" means a county that:
3242 
(i) is a county of the third through sixth class;
3243 
(ii) has imposed a local option sales and use tax pursuant to:
3244 
(A) Section 59-12-2217;
3245 
(B) Section 59-12-2218; or
3246 
(C) Section 59-12-2219; and
3247 
(iii) has not imposed a local option sales and use tax pursuant to Section 59-12-2220
3248 
on or before January 1, 2023.
3249 
(d) "Qualifying municipality" means a municipality located within a qualifying county.
3250 
(e) "Qualifying recipient" means qualifying county or a qualifying municipality.
3251 
(f) "Road mile" means the same as that term is defined in Section 72-2-108.
3252 
(g) "Weighted mileage" means the same as that term is defined in Section 72-2-108.
3253 
(2) There is created in the Transportation Fund an expendable special revenue fund called
3254 
the Rural Transportation Infrastructure Fund.
3255 
(3) The Rural Transportation Infrastructure Fund shall be funded by:
3256 
(a) deposits into the fund as described in [Subsection 41-1a-1201(10)] Subsection
3257 
41-1a-1201(9);
- 96 - Enrolled Copy	H.B. 379
3258 
(b) appropriations by the Legislature; and
3259 
(c) other deposits into the fund.
3260 
(4) The department shall administer the fund.
3261 
(5)(a) Beginning on January 1, 2024, and subject to Subsection (5)(b), the department
3262 
shall annually distribute revenue in the fund among qualifying recipients in the
3263 
following manner:
3264 
[(a)] (i) 50% in the ratio that the class B roads weighted mileage within each county
3265 
and class C roads weighted mileage within each municipality bear to the total
3266 
class B and class C roads weighted mileage within the state; and
3267 
[(b)] (ii) 50% in the ratio that the population of a county or municipality bears to the
3268 
total population of the state.
3269 
(b)  [as of the last official federal census or the United States Census Bureau estimate,
3270 
whichever is most recent, except that if population estimates are not available from
3271 
the United States Census Bureau, population figures shall be derived from the
3272 
estimate from the Utah Population Committee.] To the extent not otherwise required
3273 
by federal law, population shall be based on:
3274 
(i) the most recent estimate from the Utah Population Committee created in Section
3275 
63C-20-103; or
3276 
(ii) if the Utah Population Committee estimate is not available for each municipality
3277 
and unincorporated area, the adjusted sub-county population estimate provided by
3278 
the Utah Population Committee in accordance with Section 63C-20-104.
3279 
(6) A qualifying recipient may only use funds distributed as described in this section in the
3280 
same manner as class B and class C road funds distributed in accordance with Section
3281 
72-2-108.
3282 
(7)(a) Before November 1 of each year, the State Tax Commission shall notify the
3283 
department and indicate which counties are qualifying counties.
3284 
(b) After receiving the notification described in Subsection (7)(a), the department shall
3285 
distribute funds for the following year to the municipalities and counties that were
3286 
identified as qualifying recipients in the notification described in Subsection (7)(a).
3287 
Section 26.  Section 73-5-8.5 is amended to read:
3288 
73-5-8.5  (Effective  05/07/25). Per capita consumptive use.
3289 
(1) As used in this section:
3290 
(a) "Community water system" means a public water system that serves residents
3291 
year-round.
- 97 - H.B. 379	Enrolled Copy
3292 
(b)(i) "Metered secondary water" means secondary water metered by a secondary
3293 
water supplier either at the supply side when introduced into the secondary water
3294 
supplier's distribution system or metered at the meter of the end user.
3295 
(ii) "Metered secondary water" does not include:
3296 
(A) water lost in the secondary water supplier's system before being delivered to
3297 
an end user; or
3298 
(B) water delivered to an end user who is not a commercial, industrial,
3299 
institutional, or residential user.
3300 
(c) "Per capita consumptive use" means a valid representation of total water consumed
3301 
divided by the total population for a given area.
3302 
(d) "Publicly owned treatment works" means a facility for the treatment of pollutants
3303 
owned by the state, the state's political subdivisions, or other public entity.
3304 
(e) "Reporting district" means a water conservancy district that serves wholesale water
3305 
to a retail water supplier located in whole or in part in a county of the first or second
3306 
class.
3307 
(f) "Retail water supplier" means a person that:
3308 
(i) supplies water for human consumption and other domestic uses to an end user; and
3309 
(ii) has more than 500 service connections.
3310 
(g) "Secondary water" means the same as that term is defined in Section 73-10-34.
3311 
(h) "Secondary water supplier" means the same as that term is defined in Section
3312 
73-10-34.
3313 
(i) "Total population" means the permanent population of a given area subject to a
3314 
population adjustment described in Subsection (5).
3315 
(j) "Total water consumed" means total water supplied to commercial, industrial,
3316 
institutional, and residential users in a given area minus return flow.
3317 
(k) "Total water supplied" means the total amount of water delivered to commercial,
3318 
industrial, institutional, and residential users in a given area as metered secondary
3319 
water or metered drinking water.
3320 
(l) "Water conservancy district" means an entity formed under Title 17B, Chapter 2a,
3321 
Part 10, Water Conservancy District Act.
3322 
(2) State agencies and political subdivisions shall use per capita consumptive use for
3323 
reporting municipal and industrial water use in counties of the first and second class to
3324 
provide another method to:
3325 
(a) track progress in water conservation; and
- 98 - Enrolled Copy	H.B. 379
3326 
(b) ensure efficient public water supply management.
3327 
(3)(a) The Division of Water Resources shall designate the reporting district that shall
3328 
calculate the per capita consumptive use for each county of the first or second class,
3329 
except that the Division of Water Resources may only require a reporting district
3330 
calculate the per capita consumptive use for a county in which the reporting district
3331 
provides wholesale water to a retail water supplier.
3332 
(b) Beginning with a calculation of per capita consumptive use for calendar year 2023, a
3333 
reporting district shall annually provide the Division of Water Rights a calculation of
3334 
per capita consumptive use for the one or more counties designated under Subsection
3335 
(3)(a).
3336 
(4) In determining per capita consumptive use, a reporting district:
3337 
(a) shall use reliable and timely information about water used for municipal and
3338 
industrial purposes, including water used in commercial, industrial, institutional, and
3339 
residential settings; and
3340 
(b) may not be required:
3341 
(i) to use the same methodology as another reporting district; or
3342 
(ii) to adopt or follow the definition of "water being conserved" that is adopted under
3343 
Section 73-10-32.
3344 
(5) In determining total population, a reporting district shall rely on, to the extent not
3345 
otherwise required by federal law:
3346 
(a)(i) an estimate of the Utah Population Committee created in Section 63C-20-103;
3347 
or
3348 
(ii) if the Utah Population Committee estimate is not available, the most recent census[,
3349 
a]  or census estimate of the United States Bureau of the Census; and
3350 
(b) [, or an estimate of the Utah Population Committee, together with ]an adjustment to
3351 
population based on locally significant effects of a non-permanent population,
3352 
including:
3353 
[(a)] (i) transient but consistently recurring non-resident population associated with
3354 
secondary residences or visitors; and
3355 
[(b)] (ii) daytime population changes.
3356 
(6) In determining return flow, a reporting district:
3357 
(a) shall obtain relevant data associated with discharges from publicly owned treatment
3358 
works; and
3359 
(b) may include water flow returning to the natural environment from the use of drinking
- 99 - H.B. 379	Enrolled Copy
3360 
water, secondary water, or other water used for outdoor irrigation if the flow is
3361 
capable of being measured or otherwise determined with a reasonable degree of
3362 
certainty.
3363 
(7) In determining total water supplied, a reporting district shall:
3364 
(a) select the community water systems serving a population of 3,300 or more whose
3365 
data the reporting district will use in preparing the report of per capita consumptive
3366 
use;
3367 
(b) only rely on data that:
3368 
(i) is reliable; and
3369 
(ii) the reporting district is able to obtain for both metered drinking water and
3370 
metered secondary water; and
3371 
(c) make reasonable efforts to ensure that the water use data relied upon in the reporting
3372 
district's report is the same as the water use data reported by the community water
3373 
systems to the Division of Water Rights under Section 73-5-8.
3374 
(8) A reporting district shall include in the reporting district's report of per capita
3375 
consumptive use an explanation of how the reporting district determines:
3376 
(a) total water supplied;
3377 
(b) return flow; and
3378 
(c) total population.
3379 
(9) A reporting district shall annually file the reporting district's per capita consumptive use
3380 
report with the Division of Water Rights on or before July 1.
3381 
(10)(a) Except as provided in Subsection (10)(b), this section may not be construed to
3382 
prohibit the Division of Water Resources from:
3383 
(i) adopting regional water conservation goals as described in Section 73-10-32; or
3384 
(ii) calculating, publishing, or disseminating diverted water use information or per
3385 
capita consumptive use from community water systems in counties of the third,
3386 
fourth, fifth, or sixth class.
3387 
(b) A state agency or a political subdivision of the state may not calculate, publish, or
3388 
disseminate a:
3389 
(i) statewide per capita consumptive use number; or
3390 
(ii) per capita consumptive use number for a first class or second class county that is
3391 
different from a number reported by a reporting district pursuant to this section.
3392 
(c) This section may not be construed to prohibit a retail water supplier from using or
3393 
publishing the retail water supplier's own water consumptive use numbers for the
- 100 - Enrolled Copy	H.B. 379
3394 
efficient management of the retail water supplier's system.
3395 
Section 27.  Section 78B-1-110 is amended to read:
3396 
78B-1-110  (Effective  05/07/25). Limitations on jury service.
3397 
(1) In any two-year period, a person may not:
3398 
(a) be required to serve on more than one grand jury;
3399 
(b) be required to serve as both a grand and trial juror;
3400 
(c) be required to attend court as a trial juror more than one court day, except if
3401 
necessary to complete service in a particular case; or
3402 
(d) if summoned for jury service and the summons is complied with as directed, be
3403 
selected for the prospective jury list more than once.
3404 
(2)(a) Subsection (1)(d) does not apply to counties of the fourth, fifth, and sixth class
3405 
and counties of the third class with populations up to 75,000.
3406 
(b)[(i) All population figures ] The population for each county used for this section
3407 
shall be derived from, to the extent not otherwise required by federal law:
3408 
(i) the estimate of the Utah Population Committee created in Section 63C-20-103; or
3409 
(ii) if the Utah Population Committee estimate is not available, the most recent [
3410 
official ]census or census estimate of the United States Bureau of the Census.
3411 
[(ii) If population estimates are not available from the United States Bureau of the
3412 
Census, population figures shall be derived from the estimate of the Utah
3413 
Population Committee.]
3414 
Section 28.  Effective Date.
3415 
(1) Except as provided in Subsection (2), this bill takes effect May 7, 2025.
3416 
(2) The actions affecting the following sections take effect on July 1, 2025:
3417 
(a) Section 72-2-133 (Effective  07/01/25);
3418 
(b) Section 72-2-108 (Effective  07/01/25);
3419 
(c) Section 59-12-1102 (Effective  07/01/25);
3420 
(d) Section 59-12-2219 (Effective  07/01/25);
3421 
(e) Section 59-12-2220 (Effective  07/01/25);
3422 
(f) Section 59-12-603 (Effective  07/01/25);
3423 
(g) Section 59-12-402 (Effective  07/01/25);
3424 
(h) Section 59-12-401 (Effective  07/01/25);
3425 
(i) Section 59-12-405 (Effective  07/01/25); and
3426 
(j) Section 59-12-205 (Effective  07/01/25).
- 101 -