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Transmittal - 2/3/2022DEPARTMENT of ECONOMIC DEVELOPMENT ERIN MENDENHALL MAYOR BEN KOLENDAR DIRECTOR CITY COUNCIL TRANSMITTAL _____________________________ Date Received: ___________ Lisa Shaffer, Chief Administrative Officer Date sent to Council: ___________ ___________________________________________________________________ TO: Salt Lake City Council DATE: February 2, 2022 Dan Dugan, Chair FROM: Ben Kolendar, Director of Economic Development SUBJECT: Assessment Ordinance for the Central Business Improvement Area – 22 (CBIA-22) STAFF CONTACT: Ben Kolendar, Director, benjamin.kolendar@slcgov.com Lorena Riffo Jenson, Deputy Director, lorena.riffojenson@slcgov.com Jolynn Walz, Executive Manager, jolynn.walz@slcgov.com William Wright, Project Manager, william.wright@slcgov.com DOCUMENT TYPE: Ordinance RECOMMENDATION: The Administration recommends the City Council adopt the Assessment Ordinance for the Central Business Improvement Area 2022 (CBIA-22). BUDGET IMPACT: The CBIA-22 would be funded through Special Assessment. The budget summary for the City is detailed starting on page 3 under the section “Financial Summary for CBIA – 22.” Possible changes as recommended by the Board of Equalization have been added in red. COORDINATION: Economic Development, Treasurer’s Office, Engineering Division, Recorder’s Office, City Council’s Office, Attorney’s Office, Board of Equalization, Bonneville Research Consultant, and Gilmore & Bell (bond counsel). BACKGROUND/DISCUSSION: Salt Lake City established the Central Business Improvement Area (CBIA) in 1991 as a mechanism to fund marketing, promotions, advocacy, and other Lisa Shaffer (Feb 3, 2022 12:12 MST)02/03/2022 02/03/2022 initiatives in Downtown Salt Lake City through a special assessment on property within a designated area. This approval would re-establish a special assessment on properties within the same boundaries as 2019 for a three-year period and it breaks out a second assessment for holiday lighting (same boundaries as 2019, maps attached). This process is the final action by the City Council to establish the CBIA-22 which would begin on April 22, 2022. Board of Equalization: As required by law, a Board of Equalization (BOE) for the Assessment Area was appointed by the City Council on November 16, 2021. The BOE consisted of representatives from the Salt Lake City Council’s Office, the City Treasurer’s Office, and the City Engineer’s Office. The BOE met three times in January 2022, to hear and consider any arguments from individuals or property owners who claim to be aggrieved. The role of the BOE is to consider all facts and arguments presented at the hearings and provide recommendations to the City Council. BOARD OF EQUALIZATION RECOMMENDATIONS: The Board of Equalization (BOE) has recommended removing the holiday lighting assessment on two properties, owned by a single owner, which would reduce the CBIA-22 total revenue by $1,048.78. The BOE has also recommended possibly reducing the assessment of four (4) other properties, owned by a single owner, who is in the process of disputing Salt Lake County’s valuation for those properties. The properties undergoing a valuation dispute are currently being assessed $4,519.87. The BOE recommends to the City Council that the reduction of the assessments on any of the four properties only be made after the property owner provides the City with the appropriate documentation from the County showing the property valuation reductions, and then the requested assessment adjustments can be made administratively by the City Treasurer’s Office. The numbers listed in red in the updated budget reflect an unlikely scenario in which the two properties and the last four properties mentioned above would contribute $0 to the CBIA-22. The City Council can accept, reject, or modify the BOE’s recommendations. It is unlikely that the budget will be insufficient, even if all the properties listed above are given a lower assessment. However, if the budget is insufficient, other funds that may be used to fulfill the budget include: 1) any surplus remaining in existing accounts, 2) the reserve withheld, and/or; 3) reduced contractor fees. Financial Summary for CBIA-22 Revenue for CBIA-22 2021 Updated Taxable Property Valuation $3,635,816,258 Proposed Taxable Value Assessment Rate .00142 Taxable Value Assessment Subtotal $5,140,630 2021 Linear Footage for Holiday Lights $13,870 Proposed Holiday Light Rate per Foot $12.79 Holiday Light Assessment Subtotal $177,378 Total Assessment Revenue $5,318,008 Board of Equalization Recommended Adjustments -$5,569 (maximum possible adjustments) Total Adjusted Assessment Revenue $5,312,439 (reflects largest possible adjustment) Budget for CBIA-22 Salt Lake City Expenses DED Management $ 120,000 Reserve withheld (3%) $ 157,539 Professional and Technical $ 30,000 Legal Fees $ 20,000 Printing $ 5,000 Postage Fees $ 3,000 Contingency $ 18,5000 Salt Lake City Subtotal $ 354,039 RFP Recipient Budget Economic Development Activities (27%) $ 1,293,000 Marketing and Events (16%) $ 776,000 Administration (24%) $ 1,164,000 Ambassador Program Homeless Services (33%) $ 1,512,000 RFP Recipient Subtotal $ 4,745,000 Total Use of Funds $ 5,099,039 Special Stipulations Parcels under $20,000 in valuation as well as residential, ecclesiastical, and government-owned properties are exempt from the assessment, except those whose owners agree in writing to be assessed. By Utah law, properties that are not included in the initial Notice of Intent cannot be added later unless the property owner consents. However, properties may be removed from the CBIA-22 at the City Council’s discretion before assessment. Property owners are assessed the full amount but may pay the assessment in three (3) annual installments. No more than 30% of the assessment funds can be spent on administrative expenses. Remaining Proposed Council Actions: ● March 1, 2022 – The City Council accepts or modifies the BOE recommendations and adopts or rejects the Assessment Ordinance Previous Action/discussions by the Council concerning the CBIA-22: ● April 20, 2021 – Informational: Central Business Improvement Area 2022 ● July 13, 2021 – Resolution: Intention to Designate Central Business Improvement Area 2022 ● July 20, 2021 – Adoption: Resolution of Intention to Designate Central Business Improvement Area 2022 ● November 16, 2021 – The City Council announced the protest tally and determined that it did not exceeds the protest threshold; City Council adopted the Resolution to Designate the Assessment Area and appointed the BOE Attachments: ● BOE Report ● Assessment Ordinance ● Boundary Map ● Holiday Lighting Parcel Map ● CBIA-22 Timeline REPORT OF THE BOARD OF EQUALIZATION SPECIAL ASSESSMENT AREA CENTRAL BUSINESS IMPROVEMENT AREA CBIA 22 Board of Equalization Hearings for Special Assessment Area CBIA 22 were held on January 11, 12, and 13, 2022 at 451 South State Street, Room 326, and online, in accordance with the statute governing special assessment areas. The Board of Equalization discussed and presented its findings at a meeting held on January 13, 2022. Board of Equalization members City Council Nick Tarbet and Ben Luedtke, Signature: _______________ Signature: ________________ Treasurers Office Brandon Bagley, Signature: _______________ Engineering Chris Norlem, Signature: _______________ Advisory Panel to the Board CBIA Consultant Jonathan Springmeyer DED Jolyn Walz and Will Wright City Attorneys Office Boyd Ferguson City Recorders Office Cindy Lou Trishman and Thais Stewart The following are the concerns of property owners regarding the special assessment area, and the recommendations of the Board of Equalization. Bruce Markosian AAM Investments, LTD Address: 751 W 300 S Parcel #: 15 02 279 001 0000 Proposed Assessment: (as originally mailed for the BOE) Rate Code Description Method of Assessment Cost/Unit Total Quantity Excluded Quantity Assessed Quantity Estimated Assessment 1 base rate Value $0.00142 575,300.00 0.00 260,400.00 $816.93 $816.93 Address: 735 W 300 S Parcel #: 15 02 280 001 0000 Proposed Assessment: (as originally mailed for the BOE) Rate Code Description Method of Assessment Cost/Unit Total Quantity Excluded Quantity Assessed Quantity Estimated Assessment 1 base rate Value $0.00142 423,300.00 0.00 423,300.00 $601.09 $601.09 Address: 760 W 400 S Parcel #: 15 02 427 001 0000 Proposed Assessment:(as originally mailed for the BOE) Rate Code Description Method of Assessment Cost/Unit Total Quantity Excluded Quantity Assessed Quantity Estimated Assessment 1 base rate Value $0.00142 210,600.00 0.00 210,600.00 $299.05 $299.05 Address: 735 W 300 S Parcel #: 15 02 427 002 0000 Proposed Assessment: (as originally mailed for the BOE) Rate Code Description Method of Assessment Cost/Unit Total Quantity Excluded Quantity Assessed Quantity Estimated Assessment 1 base rate Value $0.00142 1,973,800.00 0.00 1,973,800.00 $2,802.80 $2,802.80 Property Owner Concerns: Mr. Markosian is concerned that Salt Lake Countys valuation of his properties are inaccurate and protested their valuations to the County board of equalization. Mr. Markosian indicated during the BOE Hearing that he received verbal confirmation from the County that adjustments to the valuation need to be made. To date, Salt Lake County has yet to finalize any changes in valuation or provide documentation of any approved changes. Board of Equalization Recommendation: Board recommends the assessment was appropriate but that if Salt Lake County changes the property valuations, the City should consider an adjustment of the assessment if it is practical. Andy Tran 328 Ventures LLC Address: 338 S State St. Parcel #: 16 06 301 041 0000 Proposed Assessment: (as originally mailed for the BOE) Rate Code Description Method of Assessment Cost/Unit Total Quantity Excluded Quantity Assessed Quantity Estimated Assessment 1 base rate Value $0.00142 260,400.00 0.00 260,400.00 $369.77 2 holiday lighting Linear Footage $12.79 33.00 0.00 33.00 $422.07 $791.84 Address: 328 S State St. Parcel #: 16 06 301 040 0000 Proposed Assessment: (as originally mailed for the BOE) Rate Code Description Method of Assessment Cost/Unit Total Quantity Excluded Quantity Assessed Quantity Estimated Assessment 1 base rate Value $0.00142 405,2000.00 0.00 405,2000.00 $575.38 2 holiday lighting Linear Footage $12.79 49.00 0.00 49.00 $626.71 $1202.09 Property Owner Concerns: Mr. Tran is concerned that his properties are being assessed for holiday lighting and currently and for the past two years holiday lighting has not been available due to an infrastructure deficiency. Board of Equalization Recommendation: The Board was able to determine that indeed these properties have not received holiday lighting the past two years and recommends that these two properties not be assessed for holiday lighting. Tom Buntz SKR Properties American Towers Highrise Address: 44 W 300 S Parcel #: 15 01 283 002 0000 Proposed Assessment: (as originally mailed for the BOE) Rate Code Description Method of Assessment Cost/Unit Total Quantity Excluded Quantity Assessed Quantity Estimated Assessment 1 base rate Value $0.00142 473,100.00 0.00 473,100.00 $671.80 $671.80 Address: 44 W 300 S Parcel #: 15 01 283 003 0000 Proposed Assessment: (as originally mailed for the BOE) Rate Code Description Method of Assessment Cost/Unit Total Quantity Excluded Quantity Assessed Quantity Estimated Assessment 1 base rate Value $0.00142 5,597,500.00 0.00 5,597,500.00 $7,948.45 $7,948.45 Address: 44 W 300 S Parcel #: 15 01 283 004 0000 Proposed Assessment: (as originally mailed for the BOE) Rate Code Description Method of Assessment Cost/Unit Total Quantity Excluded Quantity Assessed Quantity Estimated Assessment 1 base rate Value $0.00142 4,669,600.00 0.00 4,669,600.00 $6,630.83 $6,630.83 Property Owner Concerns: Mr. Buntz is concerned that that his properties do not benefit from economic promotion of the Central Business District, or if they do, they are proportionately less benefited than other types of property. Specifically, Mr. Buntz believes that his properties do not benefit from security services from the CBIA. Board of Equalization Recommendation: The Board recommends the assessment is appropriate. Brett Palmer LEXI, LLC Address: 100 S 654 W Parcel: 15 01 103 006 000 Proposed Assessment: (as originally mailed for the BOE) Rate Code Description Method of Assessment Cost/Unit Total Quantity Excluded Quantity Assessed Quantity Estimated Assessment 1 base rate Value $0.00142 168,900.00 0.00 168,900.00 $239.84 $239.84 Address: 100 S 660 W Parcel: 15 01 103 013 000 Proposed Assessment: (as originally mailed for the BOE) Rate Code Description Method of Assessment Cost/Unit Total Quantity Excluded Quantity Assessed Quantity Estimated Assessment 1 base rate Value $0.00142 81,000.00 0.00 81,000.00 $115.02 $115.02 Property Owner Concerns: Mr. Palmer is concerned that his properties, which are located on the western edge of the assessment area, and especially the parking lot, do not directly benefit from the assessment, or if they do, it is proportionately less benefited than properties more centrally located in the Central Business District. Board of Equalization Recommendation: The Board recommends the assessment is appropriate. The Board also discussed recommending that the recipient of the contract for economic promotion services reach out to businesses along the western edge that was added to the assessment area in 2016 at the suggestion of the City Council, to describe the services provided in that area. The Board of Equalization finds that, under Utah Code Section 11 42 403(5): o each assessed property within the assessment area will be assessed in a manner that meets the requirements of Utah Code Section 11 42 409; and o except as provided in Utah Code Subsection 11 42 409(5), no parcel of property on the assessment list will bear more than its equitable portion of the actual costs that are reasonable of the improvements benefitting the property in accordance with Utah Code Section 11 42 409. A-1 4879-1584-5896, v. 2 Salt Lake City, Utah March 1, 2022 A regular meeting of the City Council of Salt Lake City, Utah, was held on Tuesday, March 1, 2022, at 7:00 p.m. [via electronic means] [at the offices of the City Council at 451 South State Street, Salt Lake City, Utah,] at which meeting there were present and answering to roll call the following members who constituted a quorum: Dan Dugan Chair Darin Mano Vice-Chair Amy Fowler Councilmember Victoria Petro-Eschler Councilmember Alejandro Puy Councilmember Ana Valdemoros Councilmember Chris Wharton Councilmember Also present: Erin Mendenhall Mayor Katherine Lewis City Attorney Cindy Lou Trishman City Recorder Absent: After the meeting had been duly called to order and after other matters not pertinent to this ordinance had been discussed, the City Recorder presented to the City Council a Certificate of Compliance with Open Meeting Law with respect to this March 1, 2022, meeting, a copy of which is attached hereto as Exhibit A. The Board of Equalization (the Board) for the Salt Lake City, Utah Central Business Improvement Assessment Area No. DA-CBIA-22 (the Assessment Area) presented to the City Council its report and stated that it had reviewed statements, comments and complaints on each property in the Assessment Area as listed in the minutes of the hearings of the Board held on January 11, 12 and 13, 2022. The following Findings, Recommendation and Decision were then presented to the City Council by the Board: FINDINGS It is the finding of the Board 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 A-2 4879-1584-5896, v. 2 Assessment Area Act, Title 11, Chapter 42, Utah Code Annotated 1953, as amended (the Act). Furthermore, no parcel of property listed in the assessment list, as adjusted herein, will bear more than its equitable portion of the actual costs that are reasonable of the economic promotion activities in the Assessment Area, in accordance with Section 11-42- 409 of the Act. RECOMMENDATION AND DECISION It is the decision of the Board that the proposed assessment list, as adjusted by the modifications shown in Exhibit C, is equitable and that the economic promotion activities being financed thereby constitute a benefit to the properties to be assessed. The assessment list is approved subject to the modifications shown on Exhibit C attached hereto. The Board respectfully recommends that the City Council approve and confirm the assessment list, as adjusted, and adopt an ordinance levying the assessment set out in the assessment list, as adjusted. The City Recorder then noted that the City Council is now convened in this meeting for the purpose, among other things, of accepting the Findings, Recommendation and Decision of the Board regarding the proposed assessments to be levied within the Assessment Area and adopting an Assessment Ordinance (the Ordinance) for the Assessment Area. The following Ordinance was then introduced in writing, was fully discussed, and pursuant to motion duly made by Councilmember __________ and seconded by Councilmember _____________, was adopted by the following vote: AYE: NAY: The Ordinance was then signed by the Chair, presented to and approved by the Mayor, and recorded by the City Recorder in the official records of Salt Lake City, Utah. The Ordinance is as follows: 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, mechanics or materialmans 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 Citys 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 Citys 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 Citys 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 CBIA ‐ 22 Tentative Timeline Step Action Description Group/Lead Deadlines 1 Consultant Contract Contract with a consultant to provide guidance throughout process.DED 2/1/21 ‐ 4/30/2021 2 Technical Description of the CBIA Technical Description of the CBIA provided to Engineering. Engineering prepares tax roll based on this data. Consultant 3/12/2021 3 Develop assessment methodology that conforms to Assessment Area Act. Develop assessment methodology concerning Economic Promotion & Lighting Assessment.DED 3/24/2021 4 Salt Lake County Property Tax Information. Numbers should be available by May 22, 2021. Consultant 5/28/2021 5 Bond Counsel Description & Improvement Review Bond Counsel reviews the description of Improvements and Areas to be Improved.DED 6/1/2021 6 Resolution of intent to designate. Bond Counsel drafts resolution of Intent to Designate. Bond Counsel 6/15/2021 7 Resolution of Intent to Designate and Justification transmittal. (Mayor) Resolution of Intent to Designate and justification documentation transmitted to Mayor’s Office. DED 6/22/2021 8 Resolution of Intent to Designate and Justification transmittal. (Council Office) Resolution of Intent to Designate and justification documentation transmitted to Council Office. Mayor’s Office 6/29/2021 9 City Council Meeting DED will brief the City Council on CBIA‐22 Information. DED 7/13/2021 10 Property Owner Letter Property Owner letter includes verbiage of preliminary estimate, rate, notice of intent to designate, common question and map finalized. DED 7/17/2021 11 Tax roll prepared for DED approval. Assess County Data. Engineering 7/17/2021 12 DED approval of tax roll. DED approves county data. DED 7/17/2021 13 City Council Meeting City Council adopts the resolution of Intent to Designate the assessment area.City Council 7/20/2021 14 Draft/Create Notice of Intent to Designate Letter Engineering 7/22/2021 15 Post Notice of Intent to Designate Post notice of intent to designate in at least three public places within boundaries of jurisdiction DED 8/16/2021 16 Mail out Notice of Intent to Designate Mail out Notice of Intent to Designate to go out within 10 days of notice posting. DED sends via State Mail 8/19/2021 17 Minutes prepared for use at protest hearing Distribute to team SAA. Bond Counsel 8/30/2021 18 City Council Meeting City Council Protest Hearing City Council 9/7/2021 19 Draft Resolution to Designate the Assessment Area and appoint the Board of Equalization (BOE).Bond Counsel 9/14/2021 20 Resolution to Designate the Assessment Area and appoint the Board of Equalization Transmittal (Mayor’s Office) Resolution to Designate the Assessment Area and appoint the Board of Equalization Transmited to Mayor’s Office. DED 9/21/2021 21 Resolution to Designate the Assessment Area and appoint the Board of Equalization (City Council). Resolution to Designate the Assessment Area and appoint the Board of Equalization Transmited to the Council Office. Mayor’s Office 9/28/2021 22 Publish Notice of Intent to Designate Publish Notice of Intent to Designate on the Utah Public Notice Website DED 10/4/2021 23 Property Owners Written Protests Filing Deadline Property owners who are protesting the assessment area. Also, the end of 60‐day written protest period.Engineering 11/8/2021 24 Compile Written Protests.Engineering 11/9/2021 25 RFP: Center Business Improvement Assessment Area Management Request For Propsal (RFP) Solisitation to find a vendor to manage the assessment area once approved. DED 11/9/2022 26 Delivery of Compilation of Protests Compilation of protests sent to City Council. Engineering 11/9/2021 27 Publishing of Written Protests Publishing of Written Protests on City & State public notice website.DED 11/9/2021 28 City Council Meeting City Council announces the protest tally and if it exceeds 40% threshold.City Council 11/16/2021 29 City Council Meeting City Council adopts the Resolution to Designate the Assessment Area and appoints the Board of Equalization. City Council 11/16/2021 30 Recording of the Resolution to Designate the Assessment Area & Notice of Proposed Assesment Record Resolution to Designate the Assessment Area and Notice of Proposed Assessment with Salt Lake County Recorder, within 15 days of adoption. Salt Lake City Recorders 11/16/2021 ‐ 12/1/2021 31 BOE Notice and Dates of BOE Meetings.Finalize Verbiage for BOE notice and dates of BOE meetings.Bond Counsel 11/24/2021 32 Mailing process for the BOE notice. Begins 2 weeks before mailing date. Engineering 12/3/2021 33 RFP: Center Business Improvement Assessment Area Management submissions Proposals/submission due from interested vendors DED 12/7/2021 34 Publication of the BOE hearings. Publication and posting of time and location of the 3 consecutive meetings. Posted in at least 3 public places at least 20 days, but not more than 35 days from the first BOE hearings dates. Published on the Utah Public Notice Website. DED 12/7/2021 35 Mailing due to Recorder’s Office for review. Due 1 week before mailing date. Engineering 12/10/2021 36 Mailing of preliminary assessment & notice of BOE hearings Mailing sent to each property owner and each street address. DED 12/17/2021 37 BOE hearings 9:00 am to 10:00 am (public meeting). Held on consecutive days by statute.Salt Lake City Recorders 1/11/2022 38 BOE hearings 10:00 am to 11:00 am (public meeting). Held on consecutive days by statute.Salt Lake City Recorders 1/12/2022 39 BOE hearings 1:00 pm to 2:00 pm (public meeting). Held on consecutive days by statute.Salt Lake City Recorders 1/13/2022 40 Finalization of BOE Hearings Finalize the report DED 1/18/2022 41 RFP: Center Business Improvement Assessment Area Management Selection Selection is made from the proposals submitted DED 1/21/2022 42 BOE Report Completion BOE report completed, signed, and forwarded to City Council and Bond Counsel.DED 1/21/2022 43 Mailing of BOE Final Report BOE report mailed to objecting property owners. Begins 15 day appeal period. Engineering 1/21/2022 44 Assessment Ordinance Bond Counsel Draft Assessment Ordinance Bond Counsel 1/28/2022 45 Assessment Ordinance Transmittal (Mayor’s Office).Assessment Ordinance transmitted to the Mayor's Office. DED 2/1/2022 46 Assessment Ordinance Transmittal (Council Office).Assessment Ordinance transmitted to the Council Office. Mayor’s Office 2/8/2022 47 City Council Meeting City Council accepts or modifies BOE recommendations and adopts or rejects Assessment Ordinance.City Council 3/1/2022 48 RFP: Center Business Improvement Assessment Area Management Contract drafting and Execution Agreement between Salt Lake City and the vendor to manage the assesment area. DED 3/4/2022 49 Budget or budget amendment submittion for CBIA Submit budget to SLC Finance Department DED 3/17/2022 50 Transfer properties into billing status.Engineering 3/17/2022 51 Assessment Invoices and Billing Mail assessment notices and invoices to Property Owners by April 5, 2022 the latest.Treasurer 3/18/2022 52 Publication & Posting of the Assessment Ordinance 1. Publication of the Assessment Ordinance on the Utah Public Notice Website. 2. Post a copy of the Assessment Ordinance in at least three public places within the jurisdiction boundaries. For at least 21 days Bond Council 3/20/2022 53 Certificate of Project Engineer Certificate of Project Engineer Signed by DED DED 3/25/2022 54 Record Notice of Assessment Interest with Salt Lake County Recorder. I note that Utah Code 11‐42‐404(4)(b)(iii) requires the notice of assessment interest to “describe the property assessed by legal description and tax identification number.” Metes and Bounds legal description provided by Recorder’s Office. Salt Lake City Recorders 4/21/2022 55 Effective start date of the Assessment Ordinance Must be specified in the Assessment Ordinance DED 4/21/2022 56 Assessment Payments Due Invoice Payments due from property owners [15 days after effective date of Assessment Ordinance]Treasurer 5/6/2022