(1) The governing body of a taxing entity shall conduct a public meeting in accordance with this section no more than 45, but at least four, days before the determination date.

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Terms Used In Utah Code 59-1-1605

  • Ballot proposition: means :
              (1)(a)(i) an opinion question or other question concerning a tax increase submitted to voters for their approval or rejection; or
              (1)(a)(ii) a question submitted to voters concerning the issuance of bonds under Section 11-14-103. See Utah Code 59-1-1602
  • Determination date: means the date of an election at which a ballot proposition is considered by voters. See Utah Code 59-1-1602
  • Equal: means , with respect to biological sex, of the same value. See Utah Code 68-3-12.5
  • Governing body: is a s defined in Section 59-2-102. See Utah Code 59-1-1602
  • Taxing entity: means :
         (7)(a) a taxing entity as defined in Section 59-2-102; or
         (7)(b) a county, city, or town authorized to impose a sales and use tax under Chapter 12, Sales and Use Tax Act. See Utah Code 59-1-1602
  • Testimony: Evidence presented orally by witnesses during trials or before grand juries.
(2) The governing body of the taxing entity shall allow equal time, within a reasonable limit, for a presentation of the arguments:

     (2)(a) in favor of the ballot proposition; and
     (2)(b) against the ballot proposition.
(3)

     (3)(a) A governing body of a taxing entity conducting a public meeting described in Subsection (1) shall provide an interested party desiring to be heard an opportunity to present oral testimony within reasonable time limits.
     (3)(b) A taxing entity shall hold a public meeting described in this section beginning at or after 6 p.m.
(4)

     (4)(a) A taxing entity shall provide a digital audio recording of a public meeting described in Subsection (1) no later than three days after the date of the public meeting.
     (4)(b) For purposes of providing the digital audio recording described in Subsection (4)(a), a governing body of a taxing entity shall:

          (4)(b)(i) if a taxing entity has a public website, provide access to the digital audio recording described in Subsection (4)(a) on the taxing entity’s public website; or
          (4)(b)(ii) provide a digital copy of the recording described in Subsection (4)(a) to members of the public at the taxing entity’s primary government office building.