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[Utah Code Table of Contents]
[TITLE 63. Table of Contents]
[CHAPTER 38c. Table of Contents]
63-38c-101 Title.
This chapter is known as the "State Appropriations and
Tax Limitation Act."
1996
63-38c-102 Purpose of chapter - Limitations on state mandated property tax, state appropriations, and state debt.
(1) (a) It is the purpose of this chapter to:
(i) place a limitation on the state mandated property tax rate under Title 53A, Chapter 17a, Minimum School Program Act;
(ii) place limitations on state government appropriations based upon the average of changes in personal income and the combined changes in population and inflation; and
(iii) place a limitation on the state's outstanding general obligation debt.
(b) The limitations imposed by this chapter are in addition to limitations on tax levies, rates, and revenues otherwise provided for by law.
(2) (a) This chapter may not be construed as requiring the state to collect the full amount of tax revenues permitted to be appropriated by this chapter.
(b) This chapter's purpose is to provide a ceiling, not a floor, limitation on the appropriations of state government.
(3) The recommendations and budget analysis prepared by
the Governor's Office of Planning and Budget and the Office
of the Legislative Fiscal Analyst, as required by Title 36,
Chapter 12, Legislative Organization, shall be in strict
compliance with the limitations imposed under this chapter.
2003
63-38c-103 Definitions.
As used in this chapter:
(1) (a) "Appropriations" means actual unrestricted capital and operating appropriations from unrestricted General Fund, Uniform School Fund, and Transportation Fund sources as presented in the governor's executive budgets.
(b) "Appropriation" includes appropriations that are contingent upon available surpluses in the General Fund, Uniform School Fund, or Transportation Fund.
(c) "Appropriation" includes appropriations made to the Centennial Highway Fund from unrestricted General Fund and Transportation Fund revenues.
(d) "Appropriations" does not mean:
(i) debt service expenditures;
(ii) emergency expenditures;
(iii) expenditures from all other fund or subfund sources presented in the executive budgets;
(iv) transfers into, or appropriations made to, the General Fund Budget Reserve Account established in Section 63-38-2.5 ;
(v) transfers into, or appropriations made to, the Education Budget Reserve Account established in Section 63-38-2.6;
(vi) monies appropriated to fund the total one-time project costs for the construction of capital developments as defined in Section 63A-5-104 ; or
(vii) appropriations made to the Centennial Highway Fund from sources other than the unrestricted General Fund and Transportation Fund revenues created by Section 72-2-118 .
(2) "Base year real per capita appropriations" means the result obtained for the state by dividing the fiscal year 1985 actual appropriations of the state less debt monies, less $55 million appropriated for flooding and less $14.2 million appropriated for capital projects in Section 3 of Chapter 265, Laws of Utah 1985 General Session, by:
(a) the state's July 1, 1983 population; and
(b) the fiscal year 1983 inflation index divided by 100.
(3) "Calendar year" means the time period beginning on January 1 of any given year and ending on December 31 of the same year.
(4) "Fiscal emergency" means an extraordinary occurrence requiring immediate expenditures and includes the settlement under Chapter 4, Laws of Utah 1988, Fourth Special Session.
(5) "Fiscal year" means the time period beginning on July 1 of any given year and ending on June 30 of the subsequent year.
(6) "Fiscal year 1985 actual base year appropriations" means fiscal year 1985 actual capital and operations appropriations from general, uniform school, and transportation fund sources, less debt monies, less $55 million appropriated for flooding, and less $14.2 million appropriated for capital projects in Section 3, Chapter 265, Laws of Utah 1985.
(7) "Inflation index" means the change in the general price level of goods and services as measured by the Gross National Product Implicit Price Deflator of the Bureau of Economic Analysis, U.S. Department of Commerce calculated as provided in Section 63-38c-202 .
(8) (a) "Maximum allowable appropriations limit" means the appropriations that could be, or could have been, spent in any given year under the limitations of this chapter.
(b) "Maximum allowable appropriations limit" does not mean actual appropriations spent or actual expenditures.
(9) "Most recent fiscal year's inflation index" means the fiscal year inflation index two fiscal years previous to the fiscal year for which the maximum allowable inflation and population appropriations limit is being computed under this chapter.
(10) "Most recent fiscal year's personal income" means the fiscal year personal income two fiscal years previous to the fiscal year for which the maximum allowable personal income appropriations limit is being computed under this chapter.
(11) "Most recent fiscal year's population" means the fiscal year population two fiscal years previous to the fiscal year for which the maximum allowable inflation and population appropriations limit is being computed under this chapter.
(12) "Personal income" means the total personal income of the state as calculated by the Governor's Office of Planning and Budget according to the procedures and requirements of Section 63-38c-202 .
(13) "Population" means the number of residents of the state as of July 1 of each year as calculated by the Governor's Office of Planning and Budget according to the procedures and requirements of Section 63-38c-202 .
(14) "Revenues" means the revenues of the state from every tax, penalty, receipt, and other monetary exaction and interest connected with it that are recorded as unrestricted revenue of the General Fund, Uniform School Fund, and Transportation Fund, except as specifically exempted by this chapter.
(15) "Security" means any bond, note, warrant, or other
evidence of indebtedness, whether or not the bond, note,
warrant, or other evidence of indebtedness is or constitutes
an "indebtedness" within the meaning of any provision of
the constitution or laws of this state.
2003
