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S.B. 34
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USE OF SALES AND USE TAX REVENUE
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2000 GENERAL SESSION
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STATE OF UTAH
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Sponsor: Lyle W. Hillyard
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AN ACT RELATING TO REVENUE AND TAXATION; AUTHORIZING THE DIVERSION
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OF CERTAIN SALES AND USE TAX REVENUES TO PAY FOR BONDS FOR A SPORTS
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OR RECREATIONAL FACILITY; REPEALING OBSOLETE LANGUAGE; AND MAKING
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TECHNICAL CHANGES.
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This act affects sections of Utah Code Annotated 1953 as follows:
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AMENDS:
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59-12-204, as last amended by Chapter 133, Laws of Utah 1999
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59-12-205, as last amended by Chapter 133, Laws of Utah 1999
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Be it enacted by the Legislature of the state of Utah:
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Section 1.
Section
59-12-204
is amended to read:
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59-12-204. Sales and use tax ordinance provisions -- Tax rate -- Distribution of tax
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revenues.
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(1) The tax ordinance adopted pursuant to this part shall impose a tax upon those items
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listed in Section
59-12-103
.
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(2) Except as provided in Subsection
59-12-205
(2), such tax ordinance shall include a
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provision imposing a tax upon every retail sale of items listed in Section
59-12-103
made within
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a county, including areas contained within the cities and towns thereof at the rate of 3/4% or any
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fractional part of such 3/4% of the purchase price paid or charged.
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(3) Such tax ordinance shall include provisions substantially the same as those contained
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in Part 1, Tax Collection, insofar as they relate to sales or use tax, except that the name of the
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county as the taxing agency shall be substituted for that of the state where necessary for the
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purpose of this part and that an additional license is not required if one has been or is issued under
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Section
59-12-106
.
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(4) Such tax ordinance shall include a provision that the county shall contract, prior to the
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effective date of the ordinance, with the commission to perform all functions incident to the
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administration or operation of the ordinance.
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(5) Such tax ordinance shall include a provision that the sale, storage, use, or other
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consumption of tangible personal property, the purchase price or the cost of which has been subject
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to sales or use tax under a sales and use tax ordinance enacted in accordance with this part by any
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county, city, or town in any other county in this state, shall be exempt from the tax due under this
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ordinance.
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(6) Such tax ordinance shall include a provision that any person subject to the provisions
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of a city or town sales and use tax shall be exempt from the county sales and use tax if the city or
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town sales and use tax is levied under an ordinance including provisions in substance as follows:
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(a) a provision imposing a tax upon every retail sale of items listed in Section
59-12-103
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made within the city or town at the rate imposed by the county in which it is situated pursuant to
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Subsection (2);
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(b) provisions substantially the same as those contained in Part 1, Tax Collection, insofar
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as they relate to sales and use taxes, except that the name of the city or town as the taxing agency
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shall be substituted for that of the state where necessary for the purposes of this part;
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(c) a provision that the city or town shall contract prior to the effective date of the city or
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town sales and use tax ordinance with the commission to perform all functions incident to the
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administration or operation of the sales and use tax ordinance of the city or town;
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(d) a provision that the sale, storage, use, or other consumption of tangible personal
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property, the gross receipts from the sale of or the cost of which has been subject to sales or use
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tax under a sales and use tax ordinance enacted in accordance with this part by any county other
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than the county in which the city or town is located, or city or town in this state, shall be exempt
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from the tax; and
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(e) a provision that the amount of any tax paid under Part 1, Tax Collection, shall not be
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included as a part of the purchase price paid or charged for a taxable item.
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(7) (a) Notwithstanding any other provision of this section, from January 1, 1990, through
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June 30, 1999, the commission shall determine and retain the amount of revenue generated by a
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1/64% tax rate and deposit it in the Olympics Special Revenue Fund or funds provided for in
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Subsection
59-12-103
(4) for the purposes of the Utah Sports Authority described in Title 63A,
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Chapter 7, Utah Sports Authority Act.
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(b) Except for sales and use taxes deposited under [Subsection] Subsections (7)(c) and (d),
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beginning on July 1, 1999, the amount of revenue generated by the 1/64% tax rate under
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Subsection (7)(a) shall be retained by the county, city, or town levying a tax under this section.
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(c) Notwithstanding any other provision of this section, beginning on July 1, 1999, the
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commission shall:
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(i) determine and retain the portion of the sales and use tax imposed under this section:
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(A) by a city or town that will have constructed within its boundaries the Airport to
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University of Utah Light Rail described in the Transportation Equity Act for the 21st Century, Pub.
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L. No. 105-178, Sec. 3030(c)(2)(B)(i)(II), 112 Stat. 107; and
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(B) that is equal to the revenues generated by a 1/64% tax rate; and
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(ii) deposit the revenues described in Subsection (7)(c)(i) in the Airport to University of
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Utah Light Rail Restricted Account created in Section
17A-2-1064
for the purposes described in
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Section
17A-2-1064
.
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(d) Notwithstanding any other provision of this section, beginning July 1, 2000, the
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commission shall:
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(i) determine and retain the portion of sales and use tax imposed under this section:
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(A) by each county and by each city and town within that county whose legislative body
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consents by resolution to the commission's retaining and depositing sales and use tax revenues as
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provided in this Subsection (7)(d); and
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(B) that is equal to the revenues generated by a 1/64% tax rate;
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(ii) deposit the revenues described in Subsection (7)(d)(i) into a special fund of the county,
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or a city, town, or other political subdivision of the state located within that county, that has issued
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bonds to finance sports or recreational facilities or that is leasing sports or recreational facilities,
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in order to repay those bonds or to pay the lease payments; and
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(iii) continue to deposit those revenues into the special fund only as long as the bonds or
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leases are outstanding.
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Section 2.
Section
59-12-205
is amended to read:
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59-12-205. Ordinances to conform with statutory amendments -- Distribution of tax
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revenues.
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(1) Each county, city, and town, in order to maintain in effect sales and use tax ordinances
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pursuant to this part, shall, within 30 days of any amendment of any applicable provisions of Part
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1, Tax Collection, adopt amendments of their respective sales and use tax ordinances to conform
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with the amendments to Part 1, Tax Collection, insofar as they relate to sales and use taxes.
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(2) (a) Any county, city, or town may distribute its sales or use tax revenues by means
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other than point of sale or use by notifying the commission in writing of such decision, no later
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than 30 days before commencement of the next tax accrual period.
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(b) After such notice is given, beginning on January 1, 1990 a county, city, or town may
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increase the tax authorized by this part to a total of 1% [from and after January 1, 1990,] of the
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purchase price paid or charged[, excluding a public transit sales and use tax].
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(c) Except as provided in [Section
59-12-501
and a resort communities sales tax as
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provided in Section
59-12-401
. This tax shall be collected and distributed as follows:] Subsections
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(2)(d), (3), and (4):
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[(a)] (i) [from July 1, 1992, through June 30, 1993, 45%] 50% of each dollar collected
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from the sales and use tax authorized by this part shall be paid to each county, city, and town
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providing notice under this section, based upon the percentage that the population of the county,
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city, or town bears to the total population of all such entities providing notice under this section[,
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and 55% based upon the point of sale or use of the transaction]; and
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[(b)] (ii) [from and after July 1, 1993,] 50% of each dollar collected from the sales and use
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tax authorized by this part shall be paid to each county, city, and town providing notice under this
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section, [based upon the percentage that the population of the county, city, or town bears to the
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total population of all such entities providing notice under this section, and 50%] based upon the
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point of sale or use of the transaction.
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(3) Notwithstanding any provision of Subsection (2), a county, city, or town that has given
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notice under this section may not receive a tax revenue distribution less than 3/4 of 1% of the
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taxable sales within its boundaries. The commission shall proportionally reduce quarterly
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distributions to any county, city, or town, which, but for the reduction, would receive a distribution
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in excess of 1% beginning January 1, 1990, of the sales and use tax revenue collected within its
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boundaries.
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(4) (a) Notwithstanding any other provision of this section, from January 1, 1990, through
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June 30, 1999, the commission shall determine and retain the amount of revenue generated by a
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1/64% tax rate and deposit it in the Olympics Special Revenue Fund or funds provided for in
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Subsection
59-12-103
(4) for the purposes of the Utah Sports Authority described in Title 63A,
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Chapter 7, Utah Sports Authority Act.
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(b) Except for sales and use taxes deposited under [Subsection] Subsections (4)(c) and (d),
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beginning on July 1, 1999, the amount of revenue generated by the 1/64% tax rate under
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Subsection (4)(a) shall be distributed to each county, city, and town as provided in this section.
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(c) Notwithstanding any other provision of this section, beginning on July 1, 1999, the
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commission shall:
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(i) determine and retain the portion of the sales and use tax imposed under this section:
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(A) by a city or town that will have constructed within its boundaries the Airport to
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University of Utah Light Rail described in the Transportation Equity Act for the 21st Century, Pub.
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L. No. 105-178, Sec. 3030(c)(2)(B)(i)(II), 112 Stat. 107; and
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(B) that is equal to the revenues generated by a 1/64% tax rate; and
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(ii) deposit the revenues described in Subsection (4)(c)(i) in the Airport to University of
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Utah Light Rail Restricted Account created in Section
17A-2-1064
for the purposes described in
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Section
17A-2-1064
.
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(d) Notwithstanding any other provision of this section, beginning July 1, 2000, the
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commission shall:
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(i) determine and retain the portion of sales and use tax imposed under this section:
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(A) by each county and by each city and town within that county whose legislative body
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consents by resolution to the commission's retaining and depositing sales and use tax revenues as
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provided in this Subsection (4)(d); and
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(B) that is equal to the revenues generated by a 1/64% tax rate;
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(ii) deposit the revenues described in Subsection (4)(d)(i) into a special fund of the county,
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or a city, town, or other political subdivision of the state located within that county, that has issued
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bonds to finance sports or recreational facilities or that is leasing sports or recreational facilities,
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in order to repay those bonds or to pay the lease payments; and
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(iii) continue to deposit those revenues into the special fund only as long as the bonds or
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leases are outstanding.
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(5) (a) Population figures for purposes of this section shall be based on the most recent
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official census or census estimate of the United States Bureau of the Census.
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(b) If population estimates are not made for any county, city, or town by the United States
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Bureau of Census, population figures shall be determined according to the biennial estimate from
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the Utah Population Estimates Committee.
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(6) The population of a county for purposes of this section shall be determined solely from
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the unincorporated area of the county.
Legislative Review Note
as of 12-20-99 9:45 AM
A limited legal review of this legislation raises no obvious constitutional or statutory concerns.