{"data":{"id":"us-ut/utah-code-11-42-406","jurisdiction":"us-ut","citation":"Utah Code § 11-42-406","heading":"Assessment for economic promotion activities -- Duration -- Reporting.","body":"(1)\n(a) If the governing body of a local entity designates an assessment area in accordance with Part 2, Designating an Assessment Area, for economic promotion activities, the governing body:\n(i) subject to Subsection (1)(a)(ii), may levy an assessment to pay for economic promotion activities by adopting an assessment resolution or ordinance in accordance with Section 11-42-404; and\n(ii) except as provided in Subsection (1)(b), may not levy the assessment for a period longer than five years.\n(b) A governing body may levy additional assessments to pay for economic promotion activities after the five-year period described in Subsection (1)(a)(ii) if the governing body:\n(i) designates a new assessment area in accordance with Part 2, Designating an Assessment Area;\n(ii) adopts a new assessment resolution or ordinance in accordance with Section 11-42-404;\n(iii) limits each additional assessment to a five-year period; and\n(iv) complies with Subsections (1)(b)(i) through (iii) for each additional assessment.\n(2) If a local entity designates an assessment area for economic promotion activities, the local entity:\n(a) shall spend on economic promotion activities at least 70% of the money generated from an assessment levied in the assessment area and from improvement revenues;\n(b) may not spend more than 30% of the money generated from the assessment levied in the assessment area and from improvement revenues on administrative costs, including salaries, benefits, rent, travel, and costs incidental to publications; and\n(c) in accordance with Subsection (3), shall publish a detailed report including the following:\n(i) an account of money deposited into the assessment fund described in Section 11-42-412;\n(ii) an account of expenditures from the fund described in Section 11-42-412; and\n(iii) a detailed account of whether each expenditure described in Subsection (2)(c)(ii) was made for economic promotion activities described in Subsection (2)(a) or for administrative costs described in Subsection (2)(b).\n(3) A local entity shall publish a report required in Subsection (2)(c):\n(a) on:\n(i) if available, the local entity's public web site; and\n(ii) if the local entity is not a county or municipality, on the public web site of any county or municipality in which the local entity has jurisdiction;\n(b)\n(i) within one year after the day on which the local entity adopts a new assessment resolution or ordinance for economic promotion activities; and\n(ii) each subsequent year that the economic promotion activities levy is assessed by updating the information described in Subsection (2)(c); and\n(c) for six months on a web site described in Subsection (3)(a) after the day on which the report is initially published under Subsection (3)(b) or updated under Subsection (3)(b)(ii).","path":["Title 11 Cities, Counties, and Local Taxing Units","Chapter 11-42 Assessment Area Act","Part 11-42-4 Assessments"],"source_url":"https://le.utah.gov/xcode/Title11/Chapter42/11-42-S406.html","current_through":"2026 General Session","vintage":"","retrieved_at":"2026-09-03T11:34:33Z","sha256":"7a3e289be72d7f1a1d369a09e70d8438d38f88a2f80acaf02f3d4b32c469362d","source_id":"us-ut","stale":false,"prev":"us-ut/utah-code-11-42-405","next":"us-ut/utah-code-11-42-407"},"notice":"GroundRules: Original legal text. Not legal advice."}