Utah Code 11-41-104. Reporting and notification requirements — Notice to state auditor
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Terms Used In Utah Code 11-41-104
- Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
- Determination of violation: means a determination by the Governor's Office of Economic Opportunity of substantial likelihood that a retail facility incentive payment has been made in violation of Section
11-41-103 , in accordance with Section11-41-104 . See Utah Code 11-41-102 - Executive director: means the executive director of the Governor's Office of Economic Opportunity. See Utah Code 11-41-102
- Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
- Office: means the Governor's Office of Economic Opportunity. See Utah Code 11-41-102
- Public entity: means :(11)(a) a political subdivision;(11)(b) a department, commission, board, council, agency, institution, officer, corporation, fund, division, office, committee, authority, laboratory, library, unit, bureau, panel, or other administrative unit of the executive branch of the state;(11)(c) a higher education institution as defined in Section
53B-1-201 ;(11)(d) the Military Installation Development Authority created in Section63H-1-201 ;(11)(e) the Utah Inland Port Authority created in Section11-58-201 ; or(11)(f) the Point of the Mountain State Land Authority created in Section11-59-201 . See Utah Code 11-41-102- Public funds: means any money received by a public entity that is derived from:
(12)(a) a sales and use tax authorized under Title 59, Chapter 12, Sales and Use Tax Act; or(12)(b) a property tax levy. See Utah Code 11-41-102- Retail facility: means any facility operated by a business entity for the primary purpose of making retail transactions. See Utah Code 11-41-102
- Retail facility incentive payment: means a payment of public funds:
(15)(a)(i) to a person by a public entity;(15)(a)(ii) for the development, construction, renovation, or operation of a retail facility within an area of the state; and(15)(a)(iii) in the form of:(15)(a)(iii)(A) a payment;(15)(a)(iii)(B) a rebate;(15)(a)(iii)(C) a refund;(15)(a)(iii)(D) a subsidy; or(15)(a)(iii)(E) any other similar incentive, award, or offset. See Utah Code 11-41-102- State: when applied to the different parts of the United States, includes a state, district, or territory of the United States. See Utah Code 68-3-12.5
(1)(a) For a fiscal year beginning on or after July 1, 2022, a public entity that makes a retail facility incentive payment described in Subsections 11-41-103(2)(a) through (c) shall submit a written report to the office on or before June 30 of the fiscal year in which the retail facility incentive payment is made.(1)(b) The report under Subsection (1)(a) shall:(1)(b)(i) provide a description of each retail facility incentive payment under Subsections 11-41-103(2)(a) through (c) that the public entity made during the fiscal year, including:(1)(b)(i)(A) the type of retail facility incentive payment;(1)(b)(i)(B) the date on which the retail facility incentive payment was made; and(1)(b)(i)(C) identification of the recipient of the retail facility incentive payment;(1)(b)(ii) include any other information requested by the office; and(1)(b)(iii) be in a form prescribed by the office.(2)(2)(a) For a fiscal year beginning on or after July 1, 2022, a public entity that makes a retail facility incentive payment described in Subsections 11-41-103(2)(d) through (g) shall submit a notification to the office on or before June 30 of the fiscal year in which the retail facility incentive payment is made.(2)(b) The notification under Subsection (2)(a) shall:(2)(b)(i) list each retail facility incentive payment under Subsections 11-41-103(2)(d) through (g) that the public entity made during the fiscal year, including the date on which the retail facility incentive payment was made;(2)(b)(ii) include any other information requested by the office; and(2)(b)(iii) be in a form prescribed by the office.(3) Upon the receipt of a report from a public entity under Subsection (1), the office shall review the report to determine whether each retail facility incentive payment described in the report is in compliance with Section 11-41-103.(4) After reviewing a public entity’s report under Subsection (3), the office shall send a written notice to the public entity if the office determines there is a substantial likelihood that the public entity made a retail facility incentive payment in violation of Section 11-41-103.(5) The notice under Subsection (4) shall include:(5)(a) a statement that describes in reasonable detail how the office made a determination of violation;(5)(b) an explanation of the public entity’s right to appeal the determination of violation in accordance with Subsection (6); and(5)(c) a statement that the office may send notice of the determination of violation to the state auditor in accordance with Subsection (7) if:(5)(c)(i)(5)(c)(i)(A) the public entity does not appeal the determination of violation in accordance with Subsection (6); and(5)(c)(i)(B) the office determines that the public entity has failed to make efforts to recover or recoup the amount of public funds lost to the state as a result of the violation within 90 days after the day on which the notice is sent; or(5)(c)(ii)(5)(c)(ii)(A) the determination of violation is upheld on appeal in accordance with Subsection (6); and(5)(c)(ii)(B) the office determines that the public entity has failed to make efforts to recover or recoup the amount of public funds lost to the state as a result of the violation within 90 days after the day on which the determination of violation is upheld.(6)(6)(a) The public entity may appeal the determination of violation by sending a written notice to the office within 30 days after the day on which the notice described in Subsection (5) is sent.(6)(b) The notice under Subsection (6)(a) shall include a statement that describes in reasonable detail each objection to the determination of violation.(6)(c) The executive director shall:(6)(c)(i) within 90 days after the day on which the office receives notice under Subsection (6)(a), hold a meeting with representatives of the public entity at which the public entity’s objections to the determination of violation are discussed; and(6)(c)(ii) within 30 days after the day on which the meeting under Subsection (6)(c)(i) is held:(6)(c)(ii)(A) issue a written decision that upholds or rescinds the determination of violation; and(6)(c)(ii)(B) send a copy of the written decision to the public entity.(6)(d) An appeal under this Subsection (6) is not subject to Title 63G, Chapter 4, Administrative Procedures Act.(7)(7)(a) Beginning July 1, 2024, the office may send a written notice to the state auditor if the office determines that:(7)(a)(i) Subsection (5)(c)(i) or (ii) applies to a public entity; or(7)(a)(ii) a public entity failed to submit the report described in Subsection (1).(7)(b) The notice under Subsection (7)(a) shall include:(7)(b)(i) a description of the office’s grounds for sending notice;(7)(b)(ii) a copy of the report submitted to the office under Subsection (1), if applicable; and(7)(b)(iii) any other information required by the state auditor for purposes of initiating an audit or investigation in accordance with Section 67-3-1.(8) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the office may make rules to implement this section. - Public funds: means any money received by a public entity that is derived from: