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Proposed Ordinance - 2/3/2022 A-3 4879-1584-5896, v. 2 ORDINANCE NO. ___ of 2022 An ordinance confirming the equalized assessment list and levying an assessment against certain properties in the Salt Lake City, Utah Central Business Improvement Assessment Area No. DA-CBIA-22 (the “Assessment Area”), for the purpose of financing certain economic promotion activities in the downtown area; establishing the effective date of the ordinance; and related matters. BE IT ORDAINED BY THE CITY COUNCIL OF SALT LAKE CITY, UTAH, AS FOLLOWS: Section 1. Determination of Costs. All costs and expenses to finance the proposed activities, which include advertising, marketing, special events, festivals, transportation, newsletters, publications, banners, Christmas lighting, security, special projects, housing, town meetings, government policy, cultural promotion, reports, surveys, homeless services and other promotional activities (the “Economic Promotion Activities”) within the Assessment Area, together with related costs, have been determined. Section 2. Approval of Assessment List; Findings. The City Council (the “Council”) of Salt Lake City, Utah (the “City”), hereby accep ts and adopts the Findings, Recommendation and Decision of the Board of Equalization. The Council confirms and adopts the equalized and adjusted assessment list for the Assessment Area, a copy of which is attached hereto as Exhibit B and incorporated herein by reference (the “Assessment List”). The Council has determined that the Assessment List, as adjusted and equalized, is just and equitable; that each assessed property within the Assessment Area will be assessed in a manner that meets the requirements of Section 11-42-409 of the Assessment Area Act, Title 11, Chapter 42, Utah Code Annotated 1953, as amended (the “Act”); and that no parcel of property listed in the Assessment List will bear more than its equitable portion of the actual costs that are reasonable of the Economic Promotion Activities. The City Treasurer may, in his or her sole discretion, make adjustments to the Assessment List in the future if the contesting property owner described in Exhibit C presents to the City Treasurer sufficient evidence to demonstrate that their 2021 taxable property value has been reduced by Salt Lake County. Section 3. Levy of Assessments. The Council hereby levies an assessment upon the real property identified in the Assessment List. The assessments levied upon each parcel of property therein described shall be in the amount set forth in the Assessment List. The assessments hereby levied are to promote business, economic, and community development activities in the central business area of downtown Salt Lake City by financing the Economic Promotion Activities described herein. The assessments are hereby levied and assessed upon each of the parcels of real property described in the Assessment List in accordance with the benefit received from the Economic Promotion Activities within the Assessment Area. The assessments are levied upon the parcels of land in the Assessment Area at equal and uniform rates. A-4 4879-1584-5896, v. 2 Section 4. Cost of Economic Promotion Activities; Amount of Total Assessments. The total cost of the Economic Promotion Activities in the Assessment Area is $5,318,008, including allowable related expenses. The amount to be assessed against property affected or benefited by the Economic Promotion Activities in the Assessment Area is $5,318,008. These amounts do not exceed in the aggregate the sum of: (a) the total contract price or prices for the Economic Promotion Activities (which contract has been duly let to the lowest and best responsible bidder therefor); (b) the acquisition price of improvements, if any; (c) the reasonable cost of economic promotion activities; (d) the price of purchasing property, if any; (e) connection fees, if any; (f) the interest on interim warrants issued against the Assessment Area, if any; and (g) overhead costs not to exceed fifteen percent (15%) of the sum of (a), (b), (c) and (e). Section 5. Method and Rate. The assessment is a one-time assessment for a three-year period on property in the Assessment Area to pay all or a portion of the estimated costs of the Economic Promotion Activities. The total assessment for the Assessment Area is levied based upon (i) 2021 taxable property values plus (ii) linear feet on certain properties with frontage on certain streets for special holiday lights, as set out in the Notice of Intention to Designate Assessment Area pertaining to the Assessment Area. The assessment for each property was determined based on costs as set out in Section 4. Section 6. Payment of Assessments. Assessments shall be payable in full or in three (3) annual installments (the “Assessment Installment” or “Installments”). If payable in three (3) annual installments, the first Installment will fall due May 6, 2022. The second and third Installments will fall on the first and second anniversary dates of the first Installment. If any Installment is not paid by the due date, the unpaid Installment(s) will accumulate delinquent interest and/or charges in accordance with this Assessment Ordinance and State law. Section 7. Default in Payment. If a default occurs in the payment of any assessment installment when due, the City may (a) declare the delinquent amount to be immediately due and subject to collection, or (b) accelerate payment of the total unpaid balance of the assessment and declare the whole of the unpaid principal and interest then due to be immediately due and payable. Additional interest shall accrue and be paid on all amounts declared to be delinquent or accelerated and immediately due and payable at the same rate as is applied to delinquent real property taxes for the year in which the assessment installment becomes delinquent (the “Delinquent Rate”). In addition to interest charges at the Delinquent Rate, costs of collection, including attorneys’ fees and court costs (“Collection Costs”), as determined by the City Treasurer or as required by law, may be charged and paid on all amounts declared to be delinquent or accelerated and immediately due and payable. In lieu of accelerating the total assessment balance when one or more assessment installments become delinquent, the City may elect to bring an action to collect only the delinquent portion of the assessment plus interest at the Delinquent Rate and Collection Costs. Upon any default, the City Treasurer shall give notice in writing of the default to the owner of the property in default as shown by the last available completed real property assessment rolls. Notice shall be effective upon deposit of the notice in the U.S. Mail, A-5 4879-1584-5896, v. 2 postage prepaid, and addressed to the owner as shown on the last equalized assessment rolls for the City or on the official ownership records of Salt Lake County. The notice shall provide for a period of thirty (30) days in which the owner shall pay the installments then due and owing plus costs as determined by the City Treasurer. If the City elects to use the enforcement remedy involving acceleration, the Notice shall also declare that after the thirty (30) day period the City shall accelerate the then unpaid balance of the principal of the assessment to be immediately due and payable together with Collection Costs and interest on the entire unpaid balance to accrue from the date of delinquency at the Delinquent Rate. Thereafter, the City may immediately initiate a sale of the property as provided in Title 59, Chapter 2, Part 13, Utah Code Annotated 1953, as amended, or sell the property pursuant to Section 11-42-502.1(2) and related pertinent provisions of the Act in the manner provided for judicial foreclosures, or utilize any other remedy permitted by law. If at the sale no person or entity shall bid and pay the City the amount due on the assessment plus interest and costs, the property shall be deemed sold to the City for these amounts. The City shall be permitted to bid at the sale. So long as the City retains ownership of the property, it shall pay all delinquent assessment installments and all assessment installments that become due. The remedies provided herein for the collection of assessments and the enforcement of liens shall be deemed and construed to be cumulative and the use of any one method or means of collection or enforcement shall not deprive the City of the use of any other method or means. The amounts of accrued interest and all Collection Costs, attorneys’ fees and costs shall be added to the amount of the assessment up to, and including, the date of foreclosure sale. Section 8. Remedy of Default. If prior to the final date that payment may be legally made under a final sale or foreclosure of property to collect delinquent assessment installments, the property owner pays the full amount of all unpaid installments that are past due and delinquent with interest at the Delinquent Rate, plus all approved or required costs and attorneys’ fees, the assessment of said owner shall be restored so that the owner will have the right to make the payments in installments as if the default had not occurred. Any payment made to cure a default shall be applied first, to the payment of attorneys’ fees and other costs incurred as a result of such default; second, to interest charged on past due installments, as set forth above; third, to the interest portion of all past due assessments, if any; and last, to the payment of outstanding principal. Section 9. Lien of Assessment. Upon the recordation of the required documents and notices, an assessment or any part or installment of it, any interest accruing, and the penalties, attorneys’ fees and costs of collection shall constitute a political subdivision lien against the property upon which the assessment is levied on the effective date of this Ordinance. Said lien shall be superior to the lien of any trust deed, mortgage, mechanic’s or materialman’s lien, or other encumbrance, shall be equal to and on a parity with the lien for general property taxes, and shall apply without interruption, change of priority, or alteration in any manner to any reduced payment obligations. The lien shall continue until the assessment, reduced payment obligations, and any interest, penalties, and costs on it are paid, notwithstanding any sale of the property for or on account of a A-6 4879-1584-5896, v. 2 delinquent general property tax, special tax, or other assessment, the issuance of a tax deed, an assignment of interest by Salt Lake County, or a sheriff's certificate of sale or deed. Section 10. Contestability. No assessment shall be declared invalid or set aside in whole or in part in consequence of any error or irregularity that does not go to the equity or justice of the assessment or proceeding. Any party who has not waived his/her objections to same as provided by statute may commence a civil action in the district court with jurisdiction in Salt Lake County against the City to enjoin the levy or collection of the assessment or to set aside and declare unlawful this Ordinance. Such action must be commenced and summons must be served on the City not later than sixty (60) days after the effective date of this Ordinance. This action shall be the exclusive remedy of any aggrieved party. No court shall entertain any complaint that the party was authorized to make by statute but did not timely make or any complaint that does not go to the equity or justice of the assessment or proceeding. After the expiration of the 60-day period provided in this section: (a) The assessments levied in the Assessment Area shall become incontestable as to all persons who have not commenced an action and served a summons as provided for in this section; and (b) A suit to enjoin the levy, collection, or enforcement of the assessment, or to attack or question the legality of the assessment may not be commenced in this state, and a court may not inquire into those matters. Section 11. All Necessary Action Approved. The officials of the City are hereby authorized and directed to take all action necessary and appropriate to effectuate the provisions of this Ordinance, including the mailing of invoices to property owners in the Assessment Area. Section 12. Repeal of Conflicting Provisions. All ordinances or parts thereof in conflict with this Ordinance are hereby repealed. Section 13. Posting of Ordinance. Following its approval, this Ordinance shall be signed by the Mayor and the City Recorder and shall be recorded in the ordinance book kept for that purpose. Copies of this Ordinance shall be posted in at least three public places within the City’s boundaries for at least 21 days and a copy of this Ordinance shall also be posted on the Utah Public Notice Website (http://pmn.utah.gov) for at least 21 days. This Ordinance shall take effect on April 21, 2022. Section 14. Notice of Assessment Interest. The City Recorder is hereby authorized and directed to file a Notice of Assessment Interest with the Salt Lake County Recorder within five days of the effective date of this Ordinance. Such Notice shall (1) state that the City has an assessment interest in the assessed property, (2) state the maximum number of years over which the assessment will be payable, and (3) describe the property assessed by legal description and tax identification number. A-7 4879-1584-5896, v. 2 PASSED AND APPROVED by the City Council of Salt Lake City, Utah, this March 1, 2022. (SEAL) By:_________________________________ Chair ATTEST: By: City Recorder APPROVED AS TO FORM: ____________________________________ Boyd Ferguson Senior City Attorney A-8 4879-1584-5896, v. 2 After the transaction of other business not pertinent to the foregoing matter, the meeting was on motion duly made, seconded, and carried, adjourned. (SEAL) By:_________________________________ Chair ATTEST: By: City Recorder A-9 4879-1584-5896, v. 2 PRESENTATION TO THE MAYOR The foregoing ordinance was presented to the Mayor for her approval or disapproval on this March ___, 2022. By:_________________________________ Chair MAYOR'S APPROVAL OR DISAPPROVAL The foregoing ordinance is hereby approved this March ___, 2022. ____________________________________ Erin Mendenhall Mayor A-10 4879-1584-5896, v. 2 STATE OF UTAH ) : ss. COUNTY OF SALT LAKE ) I, Cindy Lou Trishman, the duly appointed and qualified City Recorder of Salt Lake City, Utah, do hereby certify that the above and foregoing is a full, true and correct copy of the record of proceedings had by the City Council of Salt Lake City, Utah, at its meeting held on March 1, 2022, insofar as the same relates to or concerns the Salt Lake City, Utah Central Business Improvement Assessment Area No. DA-CBIA-22, as the same appears of record in my office. I further certify that the Ordinance levying the assessments was recorded by me in the official records of Salt Lake City on ___________, 2022. I further certify that copies of the Ordinance were posted in at least three public places within the City’s boundaries for at least 21 days and a copy of the Ordinance was posted on the Utah Public Notice Website (http://pmn.utah.gov) for at least 21 days. IN WITNESS WHEREOF, I have hereunto set my hand and affixed the corporate seal of Salt Lake City this ___________, 2022. (SEAL) By: City Recorder A-11 4879-1584-5896, v. 2 EXHIBIT A CERTIFICATE OF COMPLIANCE WITH OPEN MEETING LAW I, Cindy Lou Trishman, the undersigned City Recorder of Salt Lake City, Utah (the “City”), do hereby certify, according to the records of the City in my official possession, and upon my own knowledge and belief, that in accordance with the requirements of Section 52-4-202, Utah Code Annotated 1953, as amended, I gave not less than twenty- four (24) hours public notice of the agenda, date, time, and place of the March 1, 2022, public meeting held by the City as follows: (a) [By causing a Notice, in the form attached hereto as Schedule 1, to be posted at the City’s offices at 451 South State Street, Salt Lake City, Utah, on _________, 2022, at least twenty-four (24) hours prior to the convening of the meeting, said Notice having continuously remained so posted and available for public inspection until the completion of the meeting;] (b) By causing a copy of such Notice, in the form attached hereto as Schedule 1, to be delivered to the Salt Lake Tribune on __________, 2022, at least twenty-four (24) hours prior to the convening of the meeting; and (c) By causing a copy of such Notice, in the form attached hereto as Schedule 1, to be posted on the Utah Public Notice Website (http://pmn.utah.gov) at least twenty-four (24) hours prior to the convening of the meeting. In addition, the Notice of 2022 Annual Meeting Schedule for the City Council (attached hereto as Schedule 2) was given specifying the date, time, and place of the regular meetings of the City Council to be held during the year, by causing said Notice to be (a) posted on _______________, at the principal office of the City Council, (b) provided to at least one newspaper of general circulation within the City on ___________, and (c) published on the Utah Public Notice Website (http://pmn.utah.gov) during the current calendar year. IN WITNESS WHEREOF, I have hereunto subscribed my official signature this March 1, 2022. (SEAL) By: City Recorder A-12 4879-1584-5896, v. 2 SCHEDULE 1 NOTICE OF MEETING A-13 4879-1584-5896, v. 2 SCHEDULE 2 NOTICE OF 2022 ANNUAL MEETING SCHEDULE B-1 4879-1584-5896, v. 2 EXHIBIT B ASSESSMENT LIST (Available for review at the offices of the City Recorder or City Engineer) C-1 4879-1584-5896, v. 2 EXHIBIT C MODIFICATIONS RECOMMENDED BY BOARD OF EQUALIZATION INTERSTATE 15REGENT STEDISON STRICHARDS STVIN E A L M O N DQUINCE STALMOND30 0 N CANYONALAME DA STANTON BELD ON GALE STPACIF ICAVE700 WWASHINGTONLACONIAHOYT PL QUINCECOTTAGE STRINGFELLOWGR EGORYWAYNEDELMARPOPLAR A R N O L D DUBEICHATMANCANYON SIDE LNOR PHEUM ROADSPENCER CTJACK SON AV EMERIL AVE ELDER CTPIERP ON T TEMPLE PACIF IC AVPACIFIC 600 S MOFFATT CTNORT H TEMPLE PLUM ALLEYPIERP ON T MA RKET S T SHELMERDINEBLAIR STIVERSONCONWAYSOCIAL H ALL WOODBINEBUTTERWORTHMARGUERITEFLORALPLEASANTTEMPLESOUTH EAST200EDMONDSARGYLEBLISS CTRENDON CTSEWARD JACKSON AV ECCLE S EXCHANGE PL GA LL IVAN AVLOMAGRAY EASTHILLSIDE AV CAPITOL STRIO GRANDECTOR CHARD P L MORTENSENCTWALL50 N SQUARE SQUARE LIBRARYWASHINGTON PIONEER PARKGATEWAYTHEDANSIE DR 40 0 S400 S 500 S500 S 200 W400 W500 W300 W200 W600 S600 S600 WMAIN ST300 E400 E40 0 S 10 0 S 30 0 S 300 S300 S 200 S MAIN ST300 N 20 0 N 200 E300 E400 E700 W600 W500 W400 W(HWY 89)3RD AVE B STC STD STA ST1ST AVE 600 W500 W200 N 300 N (HWY 186 ) 30 0 S 200 S 10 0 S 700 WINTERSTATE 15WESTTEMPLESTATE STSTATE STWEST TEMPLE300 W200 W400 WWEST TEMPLESal t La ke CityCBIABoundary Ma p 4 50 51 299 375 80 255 131 222206 324 215 380 220 60 61 128 175 111 7 310 8 136 15 9 132 201 316 77 185 36 120 360 102 75 161 170 15 375 15 307 0 10 248 306 122 311 10 10 110 69 239 335 100 111 175 26 250 311 143 48 334322 341 342 360 79 360 51 185 10 163 150 144 334 320 149 321326 135 160165 75 262 149 330 357 319 155 328 260 163151 145 158156 159 323 155 268 159 338 327 331 225 18 149 124 160 325 122 118 270 120116 315 370 317 30 50 55 50 55 55 30 55 50 50 30 99 50 50 555550 5550 5045 55 50 44 44 44 99 9945 55 45 50 994450 65 505065 515151 51 5050 51 50 50 50 51 65 50 50 51 50 51 50 51 50 21 51 51 50 50 655051 200 S200 S 400 S400 S 300 S300 S 200 E200 E400 W400 W300 W300 W200 W200 W100 S100 SMain St Main St State St State St So u th Templ e St South Te m p le S t West Temple St West Temple St Rio Grande St Rio Grande St Edison St Edison St Regent St Regent St Exc hange Pl E xc h an ge Pl Pi e r pont Ave Pier po n t Ave Plum Aly Plum Aly Floral St Floral St Soc ial H all Ave Soci al Hall Ave Gal livan Av e Gal liva n Ave Poplar Ct Poplar Ct Wayne Ct Wayne Ct Moffatt Ct Moffatt Ct Marguerite Ct Marguerite Ct Shelmerdine Ct Shelmerdine Ct 100 S100 S Pi e rpont Ave Pie r po n t Av e CBIA 16: Holiday Lighting Parcels (Preliminary)July 29, 2015Salt Lake City Geographic Information Systems OHoliday Lighting Streets Included Parcels