A. If county transportation excise tax monies collected pursuant to section 42-6106 are used to construct a light rail system under the regional transportation plan, all costs for the relocation, and reasonable ongoing costs related to the relocation, of utility facilities incurred as a direct result of the construction and operation of the light rail system shall be reimbursed by the light rail project to the utility. The board shall make the payments from transportation excise tax revenues within ninety days after presentation of a statement of verified expenses. The statement of verified expenses shall not include profit but may include a reasonable allocation of general overhead. The verified expenses may be reviewed and audited by the light rail operator. The audit must be concluded within ninety days and shall be conducted pursuant to standard industry accounting principles.

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B. If the relocated utility has existing land rights, the light rail operator shall relocate the utility with equal land rights. If the relocated utility is operating in the right-of-way under a permit, the light rail operator shall relocate the utility according to the utility’s existing rights under the permit within the right-of-way.

C. The light rail operator shall be fully responsible for acts, negligence or omissions of all of its employees on the project that result in damage to utility facilities.

D. For the purposes of this section, "utility" means any public service corporation, licensed cable television system, licensed video service network, telephone line or telegraph line corporation or person engaged in the generation, transmission or delivery of electricity, natural gas, telephone, cable television, video, telegraph or water service, including this state or any political subdivision or agency of this state.