HB 445 — County Government Land Purchasing

(1)(1)(a) (a) Except as provided in Subsection (1)(b), a county may:

- 3 - HB0445 compared with HB0445S03 (b) A county or a governmental instrumentality of a county may not perform an action described in Subsection (1)(a)(i) or provide a service, exercise a power, or perform a function described in Subsection (1)(a)(ii) in another county or a municipality within the other county without first entering into an agreement under Title 11, Chapter 13, Interlocal Cooperation Act, or other contract with the other county to perform the action, provide the service, exercise the power, or perform the function.

(b)(b)(i) (i) subject to Subsection (4), acquire real property by tax sale, purchase, lease, contract, or gift;

and (ii) hold[ ]hold the real property acquired under Subsection (2)(b)(i) as necessary and proper for county purposes;

(c)(c)(i) (i) subject to [Subsections (3)(a) and (b)] Subsection (3), acquire real property by condemnation, as provided in Title 78B, Chapter 6, Part 5, Eminent Domain;

(d) as may be necessary to the exercise of its powers, acquire personal property by purchase,- lease,2 contract,- orEnrolled gift,Copy andH.B. hold such personal property;

445 purchase, lease, contract, or gift, and hold such personal property;

(3)(3)(a) (a) For purposes of Subsection (2)(c), water rights that are not appurtenant to land do not constitute real property that may be acquired by the county through condemnation.

- 4 - HB0445 compared with HB0445S03 (i) outside the boundaries of the unincorporated area of the county;

(5)(5)(a) (a) Each notice under Subsection (4) shall:

(7)- If3 a- countyH.B. is not required to comply with the notice requirement of Subsection (4) because of application of Subsection (6), the county shall provide the notice specified in Subsection (4) as soon as practicable after the county's acquisition of the real property.

445 Enrolled Copy (7) If a county is not required to comply with the notice requirement of Subsection (4) because of application of Subsection (6), the county shall provide the notice specified in Subsection (4) as soon as practicable after the county's acquisition of the real property.

17-78-103.17-78-103 .

(1) [Subject to Subsection (4), a ] A county may purchase, receive, hold, sell, lease, convey, or otherwise acquire and dispose of any real or personal property or any interest in [such] real or personal property{[property {]} {:} {(a)} if the action:

and (ii) other[ law{[.{]}]other ;law.

and} - 5 - HB0445 compared with HB0445S03 {(b) in accordance with the requirements of this section.} (2) Any property interest acquired by the county shall be held in the name of the county unless specifically otherwise provided by law.

(3)(3)(a) (a) Except as provided in Subsection (3)(c), before a county may acquire real property that is located within the geographic boundaries of another county by exchange, purchase, or lease, the acquiring county shall obtain the express permission of the {legislative body of the } county where the real property is located.

(b) Express permission, as described in Subsection (3)(a), requiresrequires, {formal legislative action of the legislative body.} , at minimum:

[(4)] (5)(5)(a) (a) Before a county may dispose of a significant parcel of real property, the county shall:

and (ii)- allow4 an- opportunityEnrolled forCopy publicH.B. comment on the proposed disposition.

445 (ii) allow an opportunity for public comment on the proposed disposition.

[(5)] (6)(6)(a) (a) A county may dispose of a significant parcel of real property in exchange for less than the present fair market value of the significant parcel of real property if the adjusted present value of the - 6 - HB0445 compared with HB0445S03 significant parcel of real property is equal to or greater than the present fair market value of the significant parcel of real property.

17-78-201.17-78-201 .

(1) A county may provide for the development of the county's mineral, water, [manpower][ {workforce}manpower] personnel, industrial, historical, cultural, and other resources.

17C-1-202.- 5 - H.B.

445 Enrolled Copy 17C-1-202 .

- 7 - HB0445 compared with HB0445S03 (c) buy, obtain an option upon, acquire by gift, or otherwise acquire any interest in real or personal property;

(3) An agency may acquire real property under Subsection (1)(c) that is outside a project area- only6 if- theEnrolled boardCopy determinesH.B. that the property will benefit a project area.

(4)445 (a)area [Anonly ]if Exceptthe asboard provideddetermines inthat Subsectionthe (4)(b),property anwill agencybenefit isa notproject subjectarea. to Section 10-8-2 or 17-78-103.

-(4)(a) 8[An -] HB0445Except comparedas withprovided HB0445S03in (b)Subsection An(4)(b), an agency mayis not facilitatesubject orto assistSection a10-8-2 countyor in17-78-103. violating Subsection 17-78-103(3).

(5)(b) (a) An agency may,may subjectnot tofacilitate Subsectionor (5)(c),assist enter into a participationcounty agreementin withviolating aSubsection person17-78-103(3). to govern the development the person will undertake within a project area.

(5)(a) An agency may, subject to Subsection (5)(c), enter into a participation agreement with a person to govern the development the person will undertake within a project area.

(c)(c)(i) (i) A participation agreement under Subsection (5)(a) is subject to board approval by resolution of the board.

(d)(d)(i) (i) Beginning on May 7, 2025, any participation agreement under this Subsection (5) shall include a provision authorizing the agency, directly or through the county in which the agency operates, to use funding that would otherwise be provided to the participant to pay a participant's delinquent property tax or privilege tax or resolve a political subdivision lien against the participant, as described in Subsection 17C-1-409(6).

17C-1-207.17C-1-207 .

(1)- In7 order- toH.B. assist and cooperate in the planning, undertaking, construction, or operation of project area development within an area in which the public entity is authorized to act, a public entity may:

(a)445 -Enrolled 9Copy -(1) HB0445In comparedorder withto HB0445S03assist (i)and providecooperate in the planning, undertaking, construction, or causeoperation of project area development within an area in which the public entity is authorized to beact, furnished:a public entity may:

(a)(i) provide or cause to be furnished:

(A)(A)(I) (I) plan or replan any property within the project area;

or (iv)- lease8 the- publicEnrolled entity'sCopy propertyH.B. to an agency.

(2)445 -(iv) 10lease - HB0445 compared with HB0445S03 (a) [The ] Except as provided in Subsection (2)(b), the followingpublic areentity's notproperty subject to Sectionan 10-8-2,agency. 17-60-203, or 17-78-103:

(2)(a) [The ] Except as provided in Subsection (2)(b), the following are not subject to Section 10-8-2, 17-60-203, or 17-78-103:

59-2-1101.59-2-1101 .

(c)(c)(i) (i) "Educational purposes" means purposes carried on by an educational organization that normally:

(A) the physical or mental teaching, training, or conditioning of competitive athletes by a national governing body of sport recognized by the United States Olympic Committee that qualifies as being tax exempt under Section 501(c)(3),- Internal9 Revenue- Code;H.B.

445 Enrolled Copy 501(c)(3), Internal Revenue Code;

- 11 - HB0445 compared with HB0445S03 (d) "Exclusive use exemption" means a property tax exemption under Subsection (3)(a)(iv), for property owned by a nonprofit entity used exclusively for one or more of the following purposes:

(e)(e)(i) (i) "Farm machinery and equipment" means tractors, milking equipment and storage and cooling facilities, feed handling equipment, irrigation equipment, harvesters, choppers, grain drills and planters, tillage tools, scales, combines, spreaders, sprayers, haying equipment, including balers and cubers, and any other machinery or equipment used primarily for agricultural purposes.

or (ii)(ii)(A) (A) the provision of a significant service to others without immediate expectation of material reward;

(h)(h)(i) (i) "Nonprofit entity" means an entity:

- 1210 - HB0445Enrolled comparedCopy withH.B. HB0445S03 (A) that is organized on a nonprofit basis, that dedicates the entity's property to the entity's nonprofit purpose, and that makes no dividend or other form of financial benefit available to a private interest;

445 (A) that is organized on a nonprofit basis, that dedicates the entity's property to the entity's nonprofit purpose, and that makes no dividend or other form of financial benefit available to a private interest;

(i)- provides11 supportive- services;H.B.

-445 13Enrolled -Copy HB0445(i) comparedprovides withsupportive HB0445S03services; (ii) makes a 15-year commitment to provide rent subsidies to tenants of the housing facility when the housing facility is placed in service;

(ii) makes a 15-year commitment to provide rent subsidies to tenants of the housing facility when the housing facility is placed in service;

(j)(j)(i) (i) "Property of" means property that an entity listed in Subsection (3)(a)(ii) or (iii) has a legal right to possess.

(2)(2)(a) (a) Except as provided in Subsection (2)(b), an exemption under this part may be allowed only if the claimant is the owner of the property as of January 1 of the year the exemption is claimed.

(3)(3)(a) (a) The following property is exempt from taxation:

- 14 - HB0445 compared with HB0445S03 (ii) property of:

(B)- school12 districts;- Enrolled Copy H.B.

445 (B) school districts;

(b) For purposes of a property tax exemption for property of school districts under Subsection (3)(a)(3)(a)(ii)(B), (ii)(B), a charter school under Title 53G, Chapter 5, Charter Schools, is considered to be a school district.

- 15 - HB0445 compared with HB0445S03 (i) beginning on the day that the new owner acquired the property;

and (ii)- ending13 on- theH.B. last day of the calendar year during which the new owner acquired the property;

445 Enrolled Copy (ii) ending on the last day of the calendar year during which the new owner acquired the property;

(6)(6)(a) (a) {Notwithstanding the exemption } As used in this Subsection {(3)(a)(iii)(A)} (6), {beginning January 1, 2026, } "extraterritorial county property" means real property owned by a county that is located outside the geographical boundaries of {that } the countycounty. {is not exempt from taxation} .

(b){(d)}(d) {Property } If extraterritorial county property is subject to property taxation as described in this Subsection {(6)(a) shall continue to } (6), the extraterritorial county property shall be assessed and taxed at the property's taxable value and use immediately before the county's acquisition of the extraterritorial county property, including any assessment under Part 5, Farmland Assessment Act.

(c){(e)}(e)(i) (i) If the use of {property described in this Subsection (6) } extraterritorial county property subject to property taxation changes from an agricultural use to a non-qualifying use, as described in Part 5, - 16 - HB0445 compared with HB0445S03 Farmland Assessment Act, the county that owns the property shall be subject to the rollback tax described in Section 59-2-506.

(ii) The rollback tax described in Subsection {(6)(c)(i) } (6)(e)(i) shall be calculated based on the difference between the greenbelt assessment and the fair market value assessment for- the14 preceding- fiveEnrolled years.Copy H.B.

[(6)]445 (7)for (a)the Apreceding propertyfive mayyears. not receive an exemption under Subsection (3)(a)(iv) if:

[(6)] (7)(a) A property may not receive an exemption under Subsection (3)(a)(iv) if:

Effective date.

3-3-26 8:06 AM - 1715 -