SB 190 — Trailer Registration Amendments

190 Enrolled Copy (ii)(A) The division shall issue the vehicle owner a month registration decal and a year registration decal upon the vehicle's first registration with the division.

(8)(8)(a) (a) Except as otherwise provided in Subsection (8)(b) and by rule:

{(c) For a vehicle registered for the lifetime of the vehicle as described in Subsection 41-1a-215.5(3), the division shall issue a nonexpiring decal indicating the lifetime registration.} (9) The current year registration decal issued in accordance with Subsection (7) shall be placed over or in place of the previous year registration decal.

[(11)] (12)(12)(a) - 7 - SB0190 compared with SB0190S04 (a) A violation of this section is an infraction.

41-1a-1201.41-1a-1201 (Effective 01/01/27) (Partially Repealed 07/01/29).

(1)- All6 fees- receivedEnrolled andCopy collectedS.B. under this part shall be transmitted daily to the state treasurer.

190 (1) All fees received and collected under this part shall be transmitted daily to the state treasurer.

(4)(4)(a) (a) Except as provided in Subsections (3) and (4)(b) and Section 41-1a-1205, the expenses of the commission in enforcing and administering this part shall be provided for by legislative appropriation from the revenues of the Transportation Fund.

(5)(5)(a) (a) The following portions of the registration fees imposed under Section 41-1a-1206 for each vehicle shall be deposited into the Transportation Investment Fund of 2005 created in Section 72-2-124:

- 8 - SB0190 compared with SB0190S04 (i) $30 of the registration fees imposed under Subsections 41-1a-1206(1)(a), (1)(b), (1)(f), (4), and (7);

(i)- $23.257 of- eachS.B. registration fee collected under Subsection 41-1a-1206(2)(a)(i);

190 Enrolled Copy (i) $23.25 of each registration fee collected under Subsection 41-1a-1206(2)(a)(i);

(6)(6)(a) (a) Ninety-four cents of each registration fee imposed under Subsections 41-1a-1206(1)(a) and (b) for each vehicle shall be deposited into the Department of Public Safety Restricted Account created in Section 53-3-106.

(7)(7)(a) (a) One dollar of each registration fee imposed under Subsections 41-1a-1206(1)(a) and (b) for each vehicle shall be deposited into the Motor Vehicle Safety Impact Restricted Account created in Section 53-8-214.

(9)(9)(a) - 9 - SB0190 compared with SB0190S04 (a) Beginning on January 1, 2024, subject to Subsection (9)(b), $2 of each registration fee imposed under Section 41-1a-1206 shall be deposited into the Rural Transportation Infrastructure Fund created in Section 72-2-133.

(10)(10)(a) (a) For a vehicle registered for a 24-month period as provided in Section 41-1a-215.5, the deposits under this section are double the amounts due for a 12-month registration of the same vehicle.

(b)- For8 a- vehicleEnrolled registeredCopy forS.B. the lifetime of the vehicle as provided in Section 41-1a-215.5, the amounts deposited under this section for the same vehicle for a 12-month registration are multiplied by four.

{Section190 4.(b) For a vehicle registered for the lifetime of the vehicle as provided in Section 41-1a-215.5, the amounts deposited under this section for the same vehicle for a 12-month registration are multiplied by four.

Section 41-1a-1204 is amended to read:

} 41-1a-1204.

Automobile driver education fee -- Amount -- When paid -- Exception.

(1) Each year there is levied and shall be paid to the commission the automobile driver education fee.

(2) (a) Except as provided in Subsections (2)(b) and (c), the fee is $2.50 upon each motor vehicle to be registered for a one-year registration period.

(b) The fee is $2.00 upon each motor vehicle to be registered under Section 41-1a-215.5 for a six-month registration period.

(c) The following registrations are exempt from the fee in Subsection (2)(a) or (b):

(i) a motorcycle registration;

and (ii) a registration of a vehicle with a Purple Heart special group license plate issued:

(A) on or before December 31, 2023;

or (B) in accordance with Part 16, Sponsored Special Group License Plates.

(3) - 10 - SB0190 compared with SB0190S04 (a) For a vehicle registered for a 24-month period as provided in Section 41-1a-215.5, the fee amounts are double the amounts due for a 12-month registration of the same vehicle.

(b) For a vehicle registered for the lifetime of the vehicle as provided in Section 41-1a-215.5, the amounts deposited under this section for the same vehicle for a 12-month registration are multiplied by four.

41-1a-1206.41-1a-1206 (Effective 01/01/27).

(d)(d)(i) (i) $53 for each farm truck over 14,000 pounds, but not exceeding 16,000 pounds gross laden weight;

(e)(e)(i) (i) $69.50 for each motor vehicle or combination of motor vehicles, excluding farm trucks, over 14,000 pounds, but not exceeding 16,000 pounds gross laden weight;

(f)(f)(i) (i) $69.50 for each park model recreational vehicle over 14,000 pounds, but not exceeding 16,000 pounds gross laden weight;

- 11 - SB0190 compared with SB0190S04 (i) an amount equal to the road usage charge cap described in Section 72-1-213.1 for:

and (iii)- $56.509 for- eachS.B. plug-in hybrid electric motor vehicle;

(i)190 inEnrolled additionCopy to(iii) the$56.50 fee described in Subsection (1)(g), for aeach vintageplug-in vehiclehybrid thatelectric hasmotor avehicle; model year of or newer, 50 cents;

(i) in addition to the fee described in Subsection (1)(g), for a vintage vehicle that has a model year of 1983 or newer, 50 cents;

(2)(2)(a) (a) At the time application is made for registration or renewal of registration of a vehicle under this chapter for a six-month registration period under Section 41-1a-215.5, a registration fee shall be paid to the division as follows:

(3)(3)(a) (a) Beginning on January 1, 2024, at the time of registration:

and - 12 - SB0190 compared with SB0190S04 (ii) in addition to the amounts described in Subsection (2)(a), the individual shall also pay an additional $5 as part of the registration fee.

(b)(b)(i) (i) Beginning on January 1, 2019, the commission shall, on January 1, annually adjust the registration fees described in Subsections (1)(a), (1)(b), (1)(c)(i), (1)(c)(ii), (1)(d)(i), (1)(e)(i), (1)(f)(i), (1)(g), (1)(j), (2)(a), (3)(a), {and(4)(a), }(4)(a),and {[and (7), ]} by taking the registration fee rate for the previous year and adding an amount equal to the greater of:

and (B)- 0.10 - Enrolled Copy S.B.

190 (B) 0.

(4)(4)(a) (a) The initial registration fee for a vintage vehicle that has a model year of 1982 or older is $40.

(6)(6)(a) - 13 - SB0190 compared with SB0190S04 (a) Registration fee categories under this section are based on the gross laden weight declared in the licensee's application for registration.

{[(7)(7) The owner of a trailer described in Section 41-1a-228 may, as an alternative to registering under Subsection (1)(c), apply for and obtain a special registration and license plate, as provided in Section 41-1a-228, for a fee of $130.]}$130. {[(8){]} {(7)} } (a) For a vehicle registered for a 24-month period as provided in Section 41-1a-215.5, the fee amounts are double the amounts due for a 12-month registration of the same vehicle.

(b)(8)(a) For a vehicle registered for thea lifetime24-month ofperiod the vehicle as provided in Section 41-1a-215.5, the fee amounts depositedare underdouble this section for the sameamounts vehicledue for a 12-month registration areof multipliedthe bysame four.vehicle.

{[(9){]}(b) {(8)}For }a Exceptvehicle registered for the lifetime of the vehicle as provided in Section 41-6a-1642,41-1a-215.5, athe truckamounts maydeposited notunder bethis registeredsection asfor the same vehicle for a farm- truck11 unless:- S.B.

190 Enrolled Copy 12-month registration are multiplied by four.

(9) Except as provided in Section 41-6a-1642, a truck may not be registered as a farm truck unless:

and (b)(b)(i) (i) the truck has a gross vehicle weight rating of more than 14,000 pounds;

{[(10){]}(10) {(9)} } A violation of Subsection {[(9){]}(9) (8)} is an infraction that shall be punished by a fine of not less than $200.

{[(11){]}(11) {(10)} } A motor vehicle registered as a street-legal all-terrain vehicle is:

{[(12){]}(12) {(11)} } Trucks used exclusively to pump cement, bore wells, or perform crane services with a crane lift capacity of five or more tons, are exempt from 50% of the amount of the fees required for those vehicles under this section.

{Section 6.

Section 41-1a-1218 is amended to read:

} 41-1a-1218.

Uninsured motorist identification fee for tracking motor vehicle insurance -- Exemption -- Deposit.

- 14 - SB0190 compared with SB0190S04 (1) (a) Except as provided in Subsections (1)(b) and (c), at the time application is made for registration or renewal of registration under this chapter, the applicant shall pay an uninsured motorist identification fee of:

(i) $1 on each motor vehicle or street-legal all-terrain vehicle;

or (ii) $2 on each motorboat.

(b) Except as provided in Subsection (1)(c), at the time application is made for registration or renewal of registration of a motor vehicle for a six-month registration period under Section 41-1a-215.5, the applicant shall pay an uninsured motorist identification fee of 75 cents on each motor vehicle.

(c) The following are exempt from the fee required under Subsection (1)(a) or (b):

(i) a commercial vehicle registered as part of a fleet under Section 41-1a-222 or Section 41-1a-301;

(ii) a motor vehicle that is exempt from the registration fee under Section 41-1a-1209 or Subsection 41-1a-419(3);

and (iii) a motor vehicle with a Purple Heart special group license plate issued:

(A) on or before December 31, 2023;

or (B) in accordance with Part 16, Sponsored Special Group License Plates.

(2) (a) For a vehicle registered for a 24-month period as provided in Section 41-1a-215.5, the fee amounts under this section are double the amounts due for the same vehicle registered for a 12-month period.

(b) For a vehicle registered for the lifetime of the vehicle as provided in Section 41-1a-215.5, the amounts deposited under this section for the same vehicle for a 12-month registration are multiplied by four.

(3) The revenue generated under this section shall be deposited in the Uninsured Motorist Identification Restricted Account created in Section 41-12a-806.

{Section 7.

Section 41-1a-1219 is amended to read:

} 41-1a-1219.

Motor carrier fee.

(1) At the time application is made for registration or renewal of registration of a motor vehicle or combination of motor vehicles over 14,000 pounds gross laden weight, the applicant shall pay a motor carrier fee of $6 for each motor vehicle or combination of motor vehicles.

(2) This fee is in addition to the registration fees under Subsections 41-1a-1206(1)(d) and (e).

(3) - 15 - SB0190 compared with SB0190S04 (a) For a vehicle registered for a 24-month period as provided in Section 41-1a-215.5, the fee amounts under this section are double the amounts due for the same vehicle registered for a 12-month period.

(b) For a vehicle registered for the lifetime of the vehicle as provided in Section 41-1a-215.5, the amounts deposited under this section for the same vehicle for a 12-month registration are multiplied by four.

41-1a-1221.41-1a-1221 (Effective 01/01/27).

(2)(2)(a) (a) The Motor Vehicle Division may collect an electronic payment fee on all registrations and renewals of registration under Subsections 41-1a-1206(1)(a), (1)(b), (2)(a), (2)(b), and (4).

and (ii) need not be separately identified from the fees imposed for registration and renewals- of12 registration- underEnrolled SubsectionsCopy 41-1a-1206(1)(a),S.B. (1)(b), (2)(a), (2)(b), and (4).

(c)190 Forrenewals aof vehicleregistration registered for a 24-month period as provided in Section 41-1a-215.5, the electronic fee amounts under thisSubsections section41-1a-1206(1)(a), are(1)(b), double(2)(a), the(2)(b), amountsand due(4). for the same vehicle registered for a 12- month period.

(c) For a vehicle registered for a 24-month period as provided in Section 41-1a-215.5, the electronic fee amounts under this section are double the amounts due for the same vehicle registered for a 12-month period.

- 16 - SB0190 compared with SB0190S04 (a) shall be deposited in the Electronic Payment Fee Restricted Account created by Section 41-1a-121;

{Section 9.

Section 41-1a-1222 is amended to read:

} 41-1a-1222.

Local option highway construction and transportation corridor preservation fee -- Exemptions -- Deposit -- Transfer -- County ordinance -- Notice.

(1) As used in this section, "unincorporated" means the same as that term is defined in Section 10-1-104.

(2) (a) (i) Except as provided in Subsection (2)(a)(ii), a county legislative body may impose a local option highway construction and transportation corridor preservation fee of up to $10 on each motor vehicle registration within the county.

(ii) A county legislative body may impose a local option highway construction and transportation corridor preservation fee of up to $7.75 on each motor vehicle registration for a six-month registration period under Section 41-1a-215.5 within the county.

(iii) A fee imposed under Subsection (2)(a)(i) or (ii) shall be set in whole dollar increments.

(b) (i) If imposed under Subsection (2)(a), at the time application is made for registration or renewal of registration of a motor vehicle under this chapter, the applicant shall pay the local option highway construction and transportation corridor preservation fee established by the county legislative body.

(ii) If imposed under Subsection (2)(a), at the time application is made for registration or renewal of registration of a vehicle under this chapter for a 24-month period as provided in Section 41-1a-215.5, the applicant shall pay double the amount of the local option highway construction and transportation corridor preservation fee established by the county legislative body for the same vehicle registered for a 12-month period.

(iii) If imposed under Subsection (2)(a), at the time application is made for registration or renewal of registration of a vehicle under this chapter for the lifetime of the vehicle as provided in Section 41-1a-215.5, the applicant shall pay the amount of the local option highway construction and transportation corridor preservation fee established by the county legislative body for the same vehicle registered for a 12-month period multiplied by four.

- 17 - SB0190 compared with SB0190S04 (c) The following are exempt from the fee required under Subsection (2)(a):

(i) a motor vehicle that is exempt from the registration fee under Section 41-1a-1209 or Subsection 41-1a-419(3);

(ii) a commercial vehicle with an apportioned registration under Section 41-1a-301;

and (iii) a motor vehicle with a Purple Heart special group license plate issued:

(A) on or before December 31, 2023;

or (B) in accordance with Part 16, Sponsored Special Group License Plates.

(3) (a) Except as provided in Subsection (3)(b), the revenue generated under this section shall be:

(i) deposited in the Local Highway and Transportation Corridor Preservation Fund created in Section 72-2-117.5;

(ii) credited to the county from which it is generated;

and (iii) used and distributed in accordance with Section 72-2-117.5.

(b) The revenue generated by a fee imposed under this section in a county of the first class shall be deposited or transferred as follows:

(i) 50% of the revenue shall be:

(A) deposited in the County of the First Class Highway Projects Fund created in Section 72-2-121;

and (B) used in accordance with Section 72-2-121;

(ii) 30% of the revenue shall be deposited, credited, and used as provided in Subsection (3)(a);

and (iii) 20% of the revenue shall be transferred to the legislative body of a county of the first class.

(4) Beginning in a fiscal year beginning on or after July 1, 2023, and for 15 years thereafter, the legislative body of the county of the first class shall annually transfer, from the revenue transferred to the legislative body of a county of the first class as described in Subsection (3)(b)(iii):

(a) $300,000 to Kearns;

and (b) $225,000 to Magna.

(5) To impose or change the amount of a fee under this section, the county legislative body shall pass an ordinance:

(a) approving the fee;

(b) setting the amount of the fee;

and (c) providing an effective date for the fee as provided in Subsection (6).

(6) - 18 - SB0190 compared with SB0190S04 (a) If a county legislative body enacts, changes, or repeals a fee under this section, the enactment, change, or repeal shall take effect on July 1 if the commission receives notice meeting the requirements of Subsection (6)(b) from the county prior to April 1.

(b) The notice described in Subsection (6)(a) shall:

(i) state that the county will enact, change, or repeal a fee under this part;

(ii) include a copy of the ordinance imposing the fee;

and (iii) if the county enacts or changes the fee under this section, state the amount of the fee.

{Section 10.

Section 41-22-3 is amended to read:

} 41-22-3.

Registration of vehicles -- Application -- Issuance of sticker and card -- Proof of property tax payment -- Records.

(1) (a) Unless exempted under Section 41-22-9, a person may not operate or place and an owner may not give another person permission to operate or place any off-highway vehicle on any public land, trail, street, or highway in this state unless the off-highway vehicle is registered under this chapter for the current year.

(b) Unless exempted under Section 41-22-9, a dealer may not sell an off-highway vehicle which can be used on any public land, trail, street, or highway in this state, unless the off-highway vehicle is registered or is in the process of being registered under this chapter for the current year.

(c) Unless specifically provided in this chapter, the division shall administer license plates, decals, and registration of off-highway vehicles in accordance with Chapter 1a, Motor Vehicle Act.

(2) (a) The owner of an off-highway vehicle subject to registration under this chapter shall apply to the Motor Vehicle Division for registration on forms approved by the Motor Vehicle Division.

(b) An owner of an off-highway vehicle may apply for automatic registration renewal as described in Section 41-1a-216.

(c) A person may register an off-highway vehicle or street-legal all-terrain vehicle for a 24-month period or for the lifetime of the vehicle as described in Section 41-1a-215.5.

(3) Each application for registration of an off-highway vehicle shall be accompanied by:

(a) evidence of ownership, a title, or a manufacturer's certificate of origin, and a bill of sale showing ownership, make, model, horsepower or displacement, and serial number;

(b) the past registration card;

or - 19 - SB0190 compared with SB0190S04 (c) the fee for a duplicate.

(4) (a) (i) Beginning on January 1, 2023, except as provided in Subsection (4)(e), the first time an off- highway vehicle is registered, the Motor Vehicle Division shall issue one off-highway vehicle license plate, a registration decal, and a registration card.

(ii) If an off-highway vehicle has been registered previously in this state but has not been issued an off-highway vehicle license plate, beginning on January 1, 2023, upon application for registration renewal, the Motor Vehicle Division shall issue one off-highway vehicle license plate, a registration decal, and a registration card.

(b) Upon each annual registration, the Motor Vehicle Division shall issue a registration decal and a registration card for each off-highway vehicle registered.

(c) The off-highway vehicle license plate:

(i) shall contain a unique five-digit number, using numbers, letters, or a combination of numbers and letters, to identify the off-highway vehicle for which it is issued;

(ii) shall be affixed to the rear of the off-highway vehicle for which it is issued in a plainly visible and upright position as prescribed by rule of the division under Section 41-22-5.1;

(iii) shall be maintained free of foreign materials and in a condition to be clearly legible;

(iv) shall be a distinct tan color with black lettering to identify the license plate as an off-highway vehicle license plate;

(v) shall have a location to attach the registration decal;

and (vi) may not be a personalized license plate or a special group license plate.

(d) (i) At all times, proof of registration shall be kept with the off-highway vehicle and shall be available for inspection by a law enforcement officer.

(ii) An individual may show proof of registration by displaying:

(A) a digital copy or photograph of the registration card on a mobile electronic device;

(B) proof of registration on a mobile electronic device through a mobile application approved by the relevant state agency;

or (C) an original registration card issued by the Motor Vehicle Division.

(e) An off-highway vehicle that is an off-highway motorcycle or a snowmobile is:

- 20 - SB0190 compared with SB0190S04 (i) not required to obtain or display an off-highway vehicle license plate;

and (ii) required to obtain and display an off-highway vehicle registration sticker.

(5) (a) Except as provided by Subsection (5)(c), an applicant for a registration card and registration decal shall provide the Motor Vehicle Division a certificate, described under Subsection (5)(b), from the county assessor of the county in which the off-highway vehicle has situs for taxation.

(b) The certificate required under Subsection (5)(a) shall state one of the following:

(i) the property tax on the off-highway vehicle for the current year has been paid;

(ii) in the county assessor's opinion, the tax is a lien on real property sufficient to secure the payment of the tax;

or (iii) the off-highway vehicle is exempt by law from payment of property tax for the current year.

(c) An off-highway vehicle for which an off-highway implement of husbandry sticker has been issued in accordance with Section 41-22-5.5 is:

(i) exempt from the requirement under this Subsection (5);

(ii) not required to obtain or purchase an off-highway vehicle license plate;

and (iii) required to obtain and display an off-highway vehicle registration sticker.

(6) (a) All records of the division made or kept under this section shall be classified by the Motor Vehicle Division in the same manner as motor vehicle records are classified under Section 41-1a-116.

(b) Division records are available for inspection in the same manner as motor vehicle records under Section 41-1a-116.

(7) A violation of this section is an infraction.

{Section 11.

Section 41-22-3.5 is amended to read:

} 41-22-3.5.

Staggered registration dates -- Registration renewal.

(1) Unless exempted under Section 41-22-9, or unless the off-highway vehicle or street-legal all-terrain vehicle is registered for a 24-month period or the lifetime of the vehicle as provided in Section 41-1a-215.5, every off-highway vehicle registration, every registration card, and every registration sticker issued under this chapter for the first registration of the off-highway vehicle in this state, continues in effect for a period of 12 months beginning with the first day of the calendar month of registration and does not expire until the last day of the same month in the following year.

- 21 - SB0190 compared with SB0190S04 (2) If the last day of the registration period falls on a day in which the appropriate state or county offices are not open for business, the registration of the off-highway vehicle is extended to 12 midnight of the next business day.

(3) (a) The division may receive applications for registration renewal and issue new registration cards at any time prior to the expiration of the registration, subject to the availability of renewal materials.

(b) Applications for registration renewal shall be made in accordance with Section 41-22-3.

(4) (a) The new registration shall retain the same expiration month as recorded on the original registration even if the registration has expired.

(b) The year of registration expiration shall be changed to reflect the renewed registration period.

(5) If the registration renewal application is an application generated by the division through its automated system, the owner need not surrender the last registration card or duplicate.

{Section 12.

Section 41-22-8 is amended to read:

} 41-22-8.

Registration fees.

(1) Subject to Subsection (4), the division, after notifying the commission, shall establish the fees that shall be paid in accordance with this chapter, subject to the following:

(a) (i) Except as provided in Subsection (1)(a)(ii) or (iii), the fee for each off-highway vehicle registration may not exceed $35.

(ii) The fee for each snowmobile registration may not exceed $26.

(iii) The fee for each street-legal all-terrain vehicle may not exceed $72.

(b) The fee for each duplicate registration card may not exceed $3.

(c) The fee for each duplicate registration sticker may not exceed $5.

(2) A fee may not be charged for an off-highway vehicle that is owned and operated by the United States Government, this state, or its political subdivisions.

(3) (a) In addition to the fees under this section, Section 41-22-33, and Section 41-22-34, the Motor Vehicle Division shall require a person to pay one dollar to register an off-highway vehicle under Section 41-22-3.

- 22 - SB0190 compared with SB0190S04 (b) The Motor Vehicle Division shall deposit the fees the Motor Vehicle Division collects under Subsection (3)(a) into the Brain and Spinal Cord Injury Fund described in Section 26B-1-318.

(4) (a) For a vehicle registered for a 24-month period as provided in Section 41-1a-215.5, the fee amounts are double the amounts due for the same vehicle registered for a 12-month period.

(b) For a vehicle registered for the lifetime of the vehicle as provided in Section 41-1a-215.5, the amounts deposited under this section for the same vehicle for a 12-month registration are multiplied by four.

{Section 13.

Section 41-22-19 is amended to read:

} 41-22-19.

Off-highway Vehicle Account -- Deposit and use of funds -- Grants and matching funds.

(1) (a) Except as provided under Subsections (3) through (5) and Sections 41-22-34 and 41-22-36, registration fees and related money collected by the Motor Vehicle Division or any agencies designated to act for the Motor Vehicle Division under this chapter shall be deposited as restricted revenue into the Off-highway Vehicle Account in the General Fund less the costs incurred by the Motor Vehicle Division for collecting off-highway vehicle registration fees.

(b) The balance of the money may be used by the division:

(i) for the construction, improvement, operation, acquisition, or maintenance of publicly owned or administered off-highway vehicle facilities, including public access facilities;

(ii) for the mitigation of impacts associated with off-highway vehicle use;

(iii) for the education of off-highway vehicle users;

(iv) for off-highway vehicle access protection;

(v) to support off-highway vehicle search and rescue activities and programs;

(vi) to promote and encourage off-highway vehicle tourism;

(vii) for other uses that further the policy set forth in Section 41-22-1;

(viii) as grants or matching funds with a federal agency, state agency, political subdivision of the state, or organized user group for any of the uses described in Subsections (1)(b)(i) through (vii);

and (ix) for the administration and enforcement of this chapter.

(2) - 23 - SB0190 compared with SB0190S04 (a) An agency or political subdivision requesting matching funds shall submit plans for proposed off- highway vehicle facilities to the division for review and approval.

(b) The division may award an upfront grant from the Off-highway Vehicle Account to cover the entire projected cost of a project or program to:

(i) a political subdivision of the state that:

(A) is a county of the third through sixth class;

and (B) submits a plan for a project or program consistent with a use described in Subsection (1)(b);

and (ii) an organized user group or agency that submits a plan for a project or program:

(A) located in a county of the third through sixth class;

and (B) consistent with a use described in Subsection (1)(b).

(c) In awarding a grant under Subsection (2)(b), the division may evaluate a grant application submitted on or after January 1, 2025.

(3) (a) One dollar and 50 cents of each annual registration fee collected under Subsection 41-22-8(1) and each off-highway vehicle user fee collected under Subsection 41-22-35(2) shall be deposited into the Land Grant Management Fund created under Section 53C-3-101.

(b) The Utah School and Institutional Trust Lands Administration shall use the money deposited under Subsection (3)(a) for costs associated with off-highway vehicle use of legally accessible lands within its jurisdiction as follows:

(i) to improve recreational opportunities on trust lands by constructing, improving, maintaining, or perfecting access for off-highway vehicle trails;

and (ii) to mitigate impacts associated with off-highway vehicle use.

(c) An unused balance of the money deposited under Subsection (3)(a) exceeding $350,000 at the end of each fiscal year shall be deposited into the Off-highway Vehicle Account under Subsection (1).

(4) One dollar of each off-highway vehicle registration fee collected under Subsection 41-22-8(1) shall be deposited into the Utah Highway Patrol Aero Bureau Restricted Account created in Section 53-8-303.

(5) (a) The Motor Vehicle Division shall collect a fee for any new or replacement license plate issued under this chapter.

- 24 - SB0190 compared with SB0190S04 (b) The fee described in Subsection (5)(a) shall be an amount equal to the fee for a new or replacement license plate as established in accordance with Section 63J-1-504.

(c) The Motor Vehicle Division shall deposit the fee described in Subsection (5)(a) into the License Plate Restricted Account created under Section 41-1a-122.

(6) (a) For a vehicle registered for a 24-month period as provided in Section 41-1a-215.5, the deposited amounts described in this section shall be double the amount for the same vehicle registered for a 12-month period.

(b) For a vehicle registered for the lifetime of the vehicle as provided in Section 41-1a-215.5, the amounts deposited under this section for the same vehicle for a 12-month registration are multiplied by four.

(7) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the division, after notifying the commission, shall make rules as necessary to implement this section.

{Section 14.

Section 41-22-33 is amended to read:

} 41-22-33.

Fees for safety and education program -- Penalty -- Unlawful acts.

(1) A fee set by the division, after notifying the commission, in accordance with Section 63J-1-504 shall be added to the registration fee required to register an off-highway vehicle under Section 41-22-8 to help fund the off-highway vehicle safety and education program.

(2) If the division modifies the fee under Subsection (1), the modification shall take effect on the first day of the calendar quarter after 90 days from the day on which the division provides the State Tax Commission:

(a) notice from the division stating that the division will modify the fee;

and (b) a copy of the fee modification.

(3) (a) The division shall require a person registering an off-highway vehicle or a street-legal all-terrain vehicle registered for a 24-month period as provided in Section 41-1a-215.5 to pay double the amount of the fee described in Subsection (1) for the same vehicle registered for a 12-month period.

(b) The division shall require a person registering an off-highway vehicle or a street-legal all-terrain vehicle registered for the lifetime of the vehicle as provided in Section 41-1a-215.5 to pay the amount of the fee described in Subsection (1) for the same vehicle registered for a 12-month period multiplied by four.

- 25 - SB0190 compared with SB0190S04 {Section 15.

Section 41-22-34 is amended to read:

} 41-22-34.

Search and rescue fee -- Amount -- Deposition.

(1) In addition to the fees imposed under Sections 41-22-8 and 41-22-33, there is imposed a search and rescue fee of 50 cents on each off-highway vehicle required to be registered or renewed under Section 41-22-3.

(2) The fees imposed under this section shall be collected in the same manner and by the same agency designated to collect the fees imposed under this chapter.

(3) The fees collected under this section shall be deposited into the General Fund as dedicated credits for the Search and Rescue Financial Assistance Program created under Section 53-2a-1101.

(4) (a) The division shall require a person registering an off-highway vehicle or a street-legal all-terrain vehicle registered for a 24-month period as provided in Section 41-1a-215.5 to pay double the amount of the fee described in Subsection (1) for the same vehicle registered for a 12-month period.

(b) The division shall require a person registering an off-highway vehicle or a street-legal all-terrain vehicle registered for the lifetime of the vehicle as provided in Section 41-1a-215.5 to pay the amount of the fee described in Subsection (1) for the same vehicle registered for a 12-month period multiplied by four.

{Section 16.

Section 59-2-201 is amended to read:

} 59-2-201.

Assessment by commission -- Determination of value of mining property -- Determination of value of aircraft -- Notification of assessment -- Local assessment of property assessed by the unitary method -- Commission may consult with county.

(1) (a) By May 1 of each year, the following property, unless otherwise exempt under the Utah Constitution or under Part 11, Exemptions, shall be assessed by the commission at 100% of fair market value, as valued on January 1, in accordance with this chapter:

(i) except as provided in Subsection (2), all property that operates as a unit across county lines, if the values must be apportioned among more than one county or state;

(ii) all property of public utilities;

(iii) subject to Subsection (1)(b), all mobile flight equipment of an airline, air charter service, and air contract service;

(iv) all geothermal fluids and geothermal resources;

- 26 - SB0190 compared with SB0190S04 (v) all mines and mining claims except in cases, as determined by the commission, where the mining claims are used for other than mining purposes, in which case the value of mining claims used for other than mining purposes shall be assessed by the assessor of the county in which the mining claims are located;

and (vi) all machinery used in mining, all property or surface improvements upon or appurtenant to mines or mining claims.

For the purposes of assessment and taxation, all processing plants, mills, reduction works, and smelters that are primarily used by the owner of a mine or mining claim for processing, reducing, or smelting minerals taken from a mine or mining claim shall be considered appurtenant to that mine or mining claim, regardless of actual location.

(b) (i) For purposes of Subsection (1)(a)(iii), if the operating property of an airline, air charter service, or air contract service includes an aircraft, the commission shall assess the aircraft only if the aircraft operates under 14 C.F.R.

Part 121, with a maximum takeoff weight exceeding 35,000 pounds.

(ii) Except as provided in Subsection (1)(a)(iii), property in the state owned by an airline, air charter service, or air contract service shall be assessed by the local county assessor.

(2) (a) The commission may not assess property owned by a telecommunications service provider.

(b) The commission shall assess and collect property tax on state-assessed commercial vehicles at the time of original registration or annual renewal.

(i) The commission shall assess and collect property tax annually on state-assessed commercial vehicles that are registered pursuant to Section 41-1a-222[ or 41-1a-228].

(ii) State-assessed commercial vehicles brought into the state that are required to be registered in Utah shall, as a condition of registration, be subject to ad valorem tax unless all property taxes or fees imposed by the state of origin have been paid for the current calendar year.

(iii) Real property, improvements, equipment, fixtures, or other personal property in this state owned by the company shall be assessed separately by the local county assessor.

(iv) The commission shall adjust the value of state-assessed commercial vehicles as necessary to comply with 49 U.S.C.

Sec.

14502, and the commission shall direct the county assessor to apply the same adjustment to any personal property, real property, or improvements owned by the company and used directly and exclusively in their commercial vehicle activities.

(3) - 27 - SB0190 compared with SB0190S04 (a) The method for determining the fair market value of productive mining property is the capitalized net revenue method or any other valuation method the commission believes, or the taxpayer demonstrates to the commission's satisfaction, to be reasonably determinative of the fair market value of the mining property.

(b) The commission shall determine the rate of capitalization applicable to mines, consistent with a fair rate of return expected by an investor in light of that industry's current market, financial, and economic conditions.

(c) In no event may the fair market value of the mining property be less than the fair market value of the land, improvements, and tangible personal property upon or appurtenant to the mining property.

(4) (a) As used in this Subsection (4), "aircraft pricing guide" means a nationally recognized publication that assigns value estimates for individual commercial aircraft that are:

(i) identified by year, make, and model;

and (ii) in average condition typical for the aircraft's type and vintage.

(b) (i) Except as provided in Subsection (4)(d), the commission shall use an aircraft pricing guide to determine the fair market value of aircraft assessed under this part.

(ii) The commission shall use the Airliner Price Guide as the aircraft pricing guide, except that:

(A) if the Airliner Price Guide is no longer published or the commission determines that another aircraft pricing guide more reasonably reflects the fair market value of aircraft, the commission, after consulting with the airlines operating in the state, shall select an alternative aircraft pricing guide;

(B) if an aircraft is not listed in the Airliner Price Guide, the commission shall use the Aircraft Bluebook Price Digest as the aircraft pricing guide;

and (C) if the Aircraft Bluebook Price Digest is no longer published or the commission determines that another aircraft pricing guide more reasonably reflects the fair market value of aircraft, the commission, after consulting with the airlines operating in the state, shall select an alternative aircraft pricing guide.

(c) (i) The commission shall make a fleet adjustment in accordance with Subsection (4)(c)(ii) or (iii) to assess the fair market value of a fleet of aircraft or a fleet of the same aircraft type that is used as part of the mobile flight equipment of an airline, air charter service, or air contract service.

- 28 - SB0190 compared with SB0190S04 (ii) If the aircraft pricing guide provides for a fleet adjustment to determine the fair market value of the fleet of aircraft or the fleet of the same aircraft type, the commission shall make the fleet adjustment in the manner provided in the aircraft pricing guide.

(iii) If the aircraft pricing guide does not provide for a fleet adjustment to determine the fair market value of the fleet of aircraft or the fleet of the same aircraft type, the commission shall make the adjustment the commission determines most reasonably reflects the fair market value of the fleet of aircraft or fleet of the same aircraft type.

(d) The commission may use an alternative method for valuing aircraft of an airline, air charter service, or air contract service if the commission:

(i) has clear and convincing evidence that the aircraft values reflected in the aircraft pricing guide do not reasonably reflect fair market value of the aircraft;

and (ii) cannot identify an alternative aircraft pricing guide from which the commission may determine aircraft value.

(5) Immediately following the assessment, the commission shall send, by certified mail, notice of the assessment to the owner or operator of the assessed property and the assessor of the county in which the property is located.

(6) The commission may consult with a county in valuing property in accordance with this part.

(7) The local county assessor shall separately assess property that is assessed by the unitary method if the commission determines that the property:

(a) is not necessary to the conduct of the business;

and (b) does not contribute to the income of the business.

59-2-405.59-2-405 (Effective 01/01/27).

(2)(2)(a) (a) Except as provided in Subsection (2)(b), there is levied as provided in this part a statewide uniform fee in lieu of the ad valorem tax on:

- 29 - SB0190 compared with SB0190S04 (ii) motorcycles as defined in Section 41-1a-102 that are required to be registered with the state;

(iii)- tangible13 personal- propertyS.B. subject to a uniform fee imposed by:

190 Enrolled Copy (iii) tangible personal property subject to a uniform fee imposed by:

(3)(3)(a) {[(a) Except as provided in }[Subsection[Subsection (3)(b)] Subsections (3)(b) and (3)(c){,(3)(c), the{]}the The} uniform fee is 1.5% of the fair market value of the personal property, as established by the commission.

{[(b)(b) An owner of a trailer registered under Subsection 41-1a-228(1)(b) may elect to pay a one-time uniform fee in lieu of the ad valorem tax, which is $150.]}$150. (c) For a vehicle registered for the lifetime of the vehicle as provided in Section 41-1a-215.5, unless exempted from a uniform statewide fee under this section, the person shall pay a uniform statewide fee equal to four times the amount of the uniform fee calculated as described in Subsection (3)(a) for the first year of the lifetime registration.

(c) For a vehicle registered for the lifetime of the vehicle as provided in Section 41-1a-215.5, unless exempted from a uniform statewide fee under this section, the person shall pay a uniform statewide fee equal to four times the amount of the uniform fee calculated as described in Subsection (3)(a) for the first year of the lifetime registration.

(5)(5)(a) - 30 - SB0190 compared with SB0190S04 (a) The revenues collected in each county from the uniform fee shall be distributed by the county to each taxing entity in which the property described in Subsection (2) is located in the same proportion in which revenue collected from ad valorem real property tax is distributed.

59-2-405.1.59-2-405.1 (Effective 01/01/27).

(2)- (a)14 Except- asEnrolled providedCopy inS.B. Subsection (2)(b), there is levied as provided in this part a statewide uniform fee in lieu of the ad valorem tax on:

190 (2)(a) Except as provided in Subsection (2)(b), there is levied as provided in this part a statewide uniform fee in lieu of the ad valorem tax on:

(3)(3)(a) - 31 - SB0190 compared with SB0190S04 (a) Except as provided in Subsections (3)(b) and (c), beginning on January 1, 1999, the uniform fee for purposes of this section is as follows:

Age of Vehicle Uniform Fee 12 or more years $7.75 9 or more years but less than 12 years $38.50 6 or more years but less than 9 years $61.50 3 or more years but less than 6 years $84.75 Less- than15 3- yearsS.B. $115.50 (c) Notwithstanding Subsections (3)(a) and (b), beginning on September 1, 2001, for a motor vehicle issued a temporary sports event registration certificate in accordance with Section 41-3-306, the uniform fee for purposes of this section is $5 for the event period specified on the temporary sports event registration certificate regardless of the age of the motor vehicle.

(d)190 (i)Enrolled SubjectCopy toLess Subsectionthan (3)(d)(ii),3 years $115.50 (c) Notwithstanding Subsections (3)(a) and (b), beginning on September 1, 2001, for a motor vehicle registeredissued for a 24-monthtemporary periodsports asevent providedregistration certificate in accordance with Section 41-1a-215.5,41-3-306, the uniform statewide fee amountsfor imposedpurposes byof this section areis double$5 for the amountsevent dueperiod forspecified on the sametemporary vehiclesports registeredevent forregistration acertificate 12-monthregardless period.of the age of the motor vehicle.

(d)(i) Subject to Subsection (3)(d)(ii), for a vehicle registered for a 24-month period as provided in Section 41-1a-215.5, the uniform statewide fee amounts imposed by this section are double the amounts due for the same vehicle registered for a 12-month period.

- 32 - SB0190 compared with SB0190S04 (e) For a vehicle registered for the lifetime of the vehicle as provided in Section 41-1a-215.5, unless exempted from a uniform statewide fee under this section, the person shall pay a uniform statewide fee equal to the sum of the next-succeeding four years corresponding to the applicable age brackets for the vehicle.

(5)(5)(a) (a) The revenues collected in each county from the uniform fee shall be distributed by the county to each taxing entity in which the property described in Subsection (2) is located in the same proportion in which revenue collected from ad valorem real property tax is distributed.

59-2-405.2.59-2-405.2 (Effective 01/01/27).

Definitions -- Uniform statewide fee on certain tangible- personal16 property- --Enrolled DistributionCopy ofS.B. revenues -- Rulemaking authority -- Determining the length of a vessel.

190 tangible personal property -- Distribution of revenues -- Rulemaking authority -- Determining the length of a vessel.

(a)(a)(i) (i) Except as provided in Subsection (1)(a)(ii), "all-terrain vehicle" means a motor vehicle that:

- 33 - SB0190 compared with SB0190S04 (i) as defined in Section 41-1a-102;

(c)(c)(i) (i) "Canoe" means a vessel that:

(d)- "Dealer"17 means- theS.B. same as that term is defined in Section 41-1a-102.

190 Enrolled Copy (d) "Dealer" means the same as that term is defined in Section 41-1a-102.

(h)(h)(i) (i) "Other trailer" means a portable vehicle without motive power that is primarily used:

and - 34 - SB0190 compared with SB0190S04 (B) for a purpose other than a commercial purpose;

(l)(l)(i) (i) "Pontoon" means a vessel that:

or (II)- a18 collapsible- inflatableEnrolled vessel[;Copy S.B.

190 (II) a collapsible inflatable vessel[;

(n)(n)(i) (i) "Qualifying payment" means the payment made:

- 35 - SB0190 compared with SB0190S04 (ii) [if] If a qualifying person received a qualifying adjustment, exemption, or reduction for an item of qualifying tangible personal property, the qualifying payment for that qualifying tangible personal property is equal to the difference between:

(iii) a small motor vehicle with an engine displacement that is 100 or more cubic centimeters- but19 150- orS.B. less cubic centimeters;

190 Enrolled Copy centimeters but 150 or less cubic centimeters;

- 36 - SB0190 compared with SB0190S04 (s) "Refund period" means the time period:

(u)(u)(i) (i) "Small motor vehicle" means a motor vehicle that:

(w) "Street-legal all-terrain vehicle" means the same as that term is defined in Section 41-6a-102.- 20 - Enrolled Copy S.B.

190 41-6a-102.

- 37 - SB0190 compared with SB0190S04 (y) "Tangible personal property owner" means a person that owns an item of qualifying tangible personal property.

(aa)(aa)(i) (i) Except as provided in Subsection (1)(aa)(ii), "travel trailer" means a travel trailer:

(bb)(bb)(i) (i) "Utility boat" means a vessel that:

and (B)- does21 not- have:S.B.

190 Enrolled Copy (B) does not have:

and - 38 - SB0190 compared with SB0190S04 (ii) that is required to be registered in accordance with Title 73, Chapter 18, State Boating Act.

(2)(2)(a) (a) In accordance with Utah Constitution Article XIII, Section 2, Subsection (6), beginning on January 1, 2006, the tangible personal property described in Subsection (2)(b) is:

Age- of22 Snowmobile- UniformEnrolled StatewideCopy FeeS.B. 12 or more years $10 9 or more years but less than 12 years $20 6 or more years but less than 9 years $30 3 or more years but less than 6 years $35 Less than 3 years $45 (b) for an all-terrain vehicle that is not a street-legal all-terrain vehicle or another motorcycle:

-190 39 - SB0190 compared with SB0190S04 Age of All-TerrainSnowmobile Vehicle or Other Motorcycle Uniform StatewUniform Statewide Fee Fee 12 or more years $4$10 9 or more years but less than 12 years $8$20 6 or more years but less than 9 years $12$30 3 or more years but less than 6 years $14$35 Less than 3 years $18$45 (c)(b) for an all-terrain vehicle that is not a street-legal all-terrain vehicle:vehicle or another motorcycle:

Age of All-Terrain Vehicle or Other Motorcycle Uniform Statewide Uniform Statewide Fee Fee 12 or more years $4 9 or more years but less than 12 years $8 6 or more years but less than 9 years $12 3 or more years but less than 6 years $14 Less than 3 years $18 (c) for a street-legal all-terrain vehicle:

Age of Camper or Tent Trailer Uniform Statewide Fee 12 or more years $10 9 or more years but less than 12 years $25 6 or more years but less than 9 years $35 3 or more years but less than 6 years $50 Less than 3 years $70 (e)- for23 an- otherS.B. trailer:

190 Enrolled Copy (e) for an other trailer:

Age of Personal Watercraft Uniform Statewide Fee 12 or more years $5 - 40 - SB0190 compared with SB0190S04 9 or more years but less than 12 years $13 6 or more years but less than 9 years $18 3 or more years but less than 6 years $23 Less than 3 years $28 (g) for a small motor vehicle:

Age of Travel Trailer or Park Model Recreational Vehicle Uniform Statewide Fee 12 or more years $20 9- or24 more- yearsEnrolled butCopy lessS.B. than 12 years $65 6 or more years but less than 9 years $90 3 or more years but less than 6 years $135 Less than 3 years $175 (j) $5 regardless of the age of the vessel if the vessel is:

190 9 or more years but less than 12 years $65 6 or more years but less than 9 years $90 3 or more years but less than 6 years $135 Less than 3 years $175 (j) $5 regardless of the age of the vessel if the vessel is:

Length of Vessel Uniform Statewide Fee 15 feet or more in length but less than 19 feet in length $8 - 41 - SB0190 compared with SB0190S04 19 feet or more in length but less than 23 feet in length $13 23 feet or more in length but less than 27 feet in length $20 27 feet or more in length but less than 31 feet in length $38 (l) for a vessel, other than a canoe, collapsible inflatable vessel, jon boat, pontoon, sailboat, or utility boat, that is 15 feet or more in length but less than 19 feet in length:

Age of Vessel Uniform Statewide Fee 12 or more years $25 9 or more years but less than 12 years $60 6 or more years but less than 9 years $88 3 or more years but less than 6 years $110 Less- than25 3- yearsS.B. $138 (n) for a vessel, other than a canoe, collapsible inflatable vessel, jon boat, pontoon, sailboat, or utility boat, that is 23 feet or more in length but less than 27 feet in length:

190 Enrolled Copy Less than 3 years $138 (n) for a vessel, other than a canoe, collapsible inflatable vessel, jon boat, pontoon, sailboat, or utility boat, that is 23 feet or more in length but less than 27 feet in length:

Age of Vessel Uniform Statewide Fee 12 or more years $60 - 42 - SB0190 compared with SB0190S04 9 or more years but less than 12 years $125 6 or more years but less than 9 years $175 3 or more years but less than 6 years $250 Less than 3 years $350 (4) For registrations under Section 41-1a-215.5, the uniform fee for purposes of this section is as follows:

Age of Small Motor Vehicle Uniform Statewide Fee 6 or more years $7.75 3- or26 more- yearsEnrolled butCopy lessS.B. than 6 years $11.50 Less than 3 years $19.25 (5) Notwithstanding Section 59-2-407, tangible personal property subject to the uniform statewide fees imposed by this section that is brought into the state shall, as a condition of registration, be subject to the uniform statewide fees unless all property taxes or uniform fees imposed by the state of origin have been paid for the current calendar year.

(6)190 (a)3 Subjector tomore Subsectionyears (6)(b),but forless athan vehicle6 registeredyears for$11.50 aLess 24-monththan period3 asyears provided$19.25 in(5) Notwithstanding Section 41-1a-215.5,59-2-407, tangible personal property subject to the uniform statewide feefees amounts imposed by this section arethat doubleis brought into the amountsstate dueshall, foras a condition of registration, be subject to the sameuniform vehiclestatewide registeredfees unless all property taxes or uniform fees imposed by the state of origin have been paid for athe 12-monthcurrent period.calendar year.

(6)(a) Subject to Subsection (6)(b), for a vehicle registered for a 24-month period as provided in Section 41-1a-215.5, the uniform statewide fee amounts imposed by this section are double the amounts due for the same vehicle registered for a 12-month period.

and - 43 - SB0190 compared with SB0190S04 (ii) the uniform statewide fee amount for the second year corresponding to the age bracket applicable for the second 12 months of the registration period.

(7)(7)(a) (a) The revenues collected in each county from the uniform statewide fees imposed by this section shall be distributed by the county to each taxing entity in which each item of tangible personal property subject to the uniform statewide fees is located in the same proportion in which revenues collected from the ad valorem property tax are distributed.

(8)(8)(a) (a) For purposes of the uniform statewide fee imposed by this section, the length of a vessel shall be determined as provided in this Subsection (8).

(b)(b)(i) (i) Except as provided in Subsection (8)(b)(ii), the length of a vessel shall be measured as follows:

(A)- the27 length- ofS.B. a vessel shall be measured in a straight line;

190 Enrolled Copy (A) the length of a vessel shall be measured in a straight line;

(iii) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission may by rule define what constitutes an appurtenance or attachment similar to Subsections (8)(b)(ii)(8)(b)(ii)(A) (A) through (C).

- 44 - SB0190 compared with SB0190S04 (c) The length of a vessel:

(i)(i)(A) (A) for a new vessel, is the length:

or (II) listed on a form submitted to the commission by a dealer in accordance with Subsection (8)(8)(d) (d) if the length of the vessel measured under Subsection (8)(b) is not equal to the length of the vessel listed on the manufacturer's statement of origin;

and (ii)(ii)(A) (A) is determined at the time of the:

and [(B)]- (iii)28 may- beEnrolled determinedCopy afterS.B. the time described in Subsection (8)(c)(ii)(A) only if the commission requests that a dealer or an owner submit a form to the commission in accordance with Subsection (8)(d).

(d)190 (i)(B) Amay formbe underdetermined after the time described in Subsection (8)(c)(8)(c)(ii)(A) shall:only if the commission requests that a dealer or an owner submit a form to the commission in accordance with Subsection (8)(d).

(d)(i) A form under Subsection (8)(c) shall:

- 45 - SB0190 compared with SB0190S04 (E) be signed by:

(iii)(iii)(A) (A) A dealer or an owner that submits a form to the commission under Subsection (8)(c) is considered to have given the dealer's or owner's consent to an audit or review by:

(9)(9)(a) (a) A county that collected a qualifying payment from a qualifying person during the refund period shall issue a refund to the qualifying person as described in Subsection (9)(b) if:

(A)- the29 qualifying- paymentS.B. the qualifying person paid on the qualifying vehicle during the refund period;

190 Enrolled Copy (A) the qualifying payment the qualifying person paid on the qualifying vehicle during the refund period;

and - 46 - SB0190 compared with SB0190S04 (B) the amount of the statewide uniform fee:

(d)(d)(i) (i) A form under Subsection (9)(c) or (10) shall:

(E)- be30 signed- byEnrolled theCopy qualifyingS.B. person or tangible personal property owner;

190 (E) be signed by the qualifying person or tangible personal property owner;

(iii)(iii)(A) (A) A qualifying person or tangible personal property owner that submits a form to a county under Subsection (9)(c) or (10) is considered to have given the qualifying person's consent to an audit or review by:

- 47 - SB0190 compared with SB0190S04 (II) the county assessor;

(11)(11)(a) (a) For purposes of this Subsection (11), "owner of tangible personal property" means a person that was required to pay a uniform statewide fee:

Section .10.

Subsection- 10(a).31 - S.B.

190 Enrolled Copy Subsection 10(a).

- 48 - SB0190 compared with SB0190S04 ITEM 1 To General Fund From Transportation Investment Fund of 2005, One-time 65,900 Schedule of Programs:

Effective date.

Section- 22.32 -

Repealer.

This Bill Repeals:

Section 41-1a-228, Special lifetime trailer registration -- Property tax or in lieu fees.

2-26-26 3:43 PM - 49 -