State Codes and Statutes

Statutes > Utah > Title-59 > Chapter-21 > 59-21-2

59-21-2. Mineral Bonus Account created -- Contents -- Use of Mineral BonusAccount money -- Mineral Lease Account created -- Contents -- Appropriation of moniesfrom Mineral Lease Account.
(1) (a) There is created a restricted account within the General Fund known as the"Mineral Bonus Account."
(b) The Mineral Bonus Account consists of federal mineral lease bonus paymentsdeposited pursuant to Subsection 59-21-1(3).
(c) The Legislature shall make appropriations from the Mineral Bonus Account inaccordance with Section 35 of the Mineral Lands Leasing Act of 1920, 30 U.S.C. Sec. 191.
(d) The state treasurer shall:
(i) invest the money in the Mineral Bonus Account by following the procedures andrequirements of Title 51, Chapter 7, State Money Management Act; and
(ii) deposit all interest or other earnings derived from the account into the Mineral BonusAccount.
(2) (a) There is created a restricted account within the General Fund known as the"Mineral Lease Account."
(b) The Mineral Lease Account consists of federal mineral lease money depositedpursuant to Subsection 59-21-1(1).
(c) The Legislature shall make appropriations from the Mineral Lease Account asprovided in Subsection 59-21-1(1) and this Subsection (2).
(d) The Legislature shall annually appropriate 32.5% of all deposits made to the MineralLease Account to the Permanent Community Impact Fund established by Section 9-4-303.
(e) The Legislature shall annually appropriate 2.25% of all deposits made to the MineralLease Account to the State Board of Education, to be used for education research andexperimentation in the use of staff and facilities designed to improve the quality of education inUtah.
(f) The Legislature shall annually appropriate 2.25% of all deposits made to the MineralLease Account to the Utah Geological Survey, to be used for activities carried on by the surveyhaving as a purpose the development and exploitation of natural resources in the state.
(g) The Legislature shall annually appropriate 2.25% of all deposits made to the MineralLease Account to the Water Research Laboratory at Utah State University, to be used foractivities carried on by the laboratory having as a purpose the development and exploitation ofwater resources in the state.
(h) (i) The Legislature shall annually appropriate to the Department of Transportation40% of all deposits made to the Mineral Lease Account to be distributed as provided inSubsection (2)(h)(ii) to:
(A) counties;
(B) special service districts established:
(I) by counties;
(II) under Title 17D, Chapter 1, Special Service District Act; and
(III) for the purpose of constructing, repairing, or maintaining roads; or
(C) special service districts established:
(I) by counties;
(II) under Title 17D, Chapter 1, Special Service District Act; and
(III) for other purposes authorized by statute.


(ii) The Department of Transportation shall allocate the funds specified in Subsection(2)(h)(i):
(A) in amounts proportionate to the amount of mineral lease money generated by eachcounty; and
(B) to a county or special service district established by a county under Title 17D,Chapter 1, Special Service District Act, as determined by the county legislative body.
(i) (i) The Legislature shall annually appropriate 5% of all deposits made to the MineralLease Account to the Department of Community and Culture to be distributed to:
(A) special service districts established:
(I) by counties;
(II) under Title 17D, Chapter 1, Special Service District Act; and
(III) for the purpose of constructing, repairing, or maintaining roads; or
(B) special service districts established:
(I) by counties;
(II) under Title 17D, Chapter 1, Special Service District Act; and
(III) for other purposes authorized by statute.
(ii) The Department of Community and Culture may distribute the amounts described inSubsection (2)(i)(i) only to special service districts established under Title 17D, Chapter 1,Special Service District Act, by counties:
(A) of the third, fourth, fifth, or sixth class;
(B) in which 4.5% or less of the mineral lease moneys within the state are generated; and
(C) that are significantly socially or economically impacted as provided in Subsection(2)(i)(iii) by the development of minerals under the Mineral Lands Leasing Act, 30 U.S.C. Sec.181 et seq.
(iii) The significant social or economic impact required under Subsection (2)(i)(ii)(C)shall be as a result of:
(A) the transportation within the county of hydrocarbons, including solid hydrocarbonsas defined in Section 59-5-101;
(B) the employment of persons residing within the county in hydrocarbon extraction,including the extraction of solid hydrocarbons as defined in Section 59-5-101; or
(C) a combination of Subsections (2)(i)(iii)(A) and (B).
(iv) For purposes of distributing the appropriations under this Subsection (2)(i) to specialservice districts established by counties under Title 17D, Chapter 1, Special Service District Act,the Department of Community and Culture shall:
(A) (I) allocate 50% of the appropriations equally among the counties meeting therequirements of Subsections (2)(i)(ii) and (iii); and
(II) allocate 50% of the appropriations based on the ratio that the population of eachcounty meeting the requirements of Subsections (2)(i)(ii) and (iii) bears to the total population ofall of the counties meeting the requirements of Subsections (2)(i)(ii) and (iii); and
(B) after making the allocations described in Subsection (2)(i)(iv)(A), distribute theallocated revenues to special service districts established by the counties under Title 17D,Chapter 1, Special Service District Act, as determined by the executive director of theDepartment of Community and Culture after consulting with the county legislative bodies of thecounties meeting the requirements of Subsections (2)(i)(ii) and (iii).
(v) The executive director of the Department of Community and Culture:


(A) shall determine whether a county meets the requirements of Subsections (2)(i)(ii) and(iii);
(B) shall distribute the appropriations under Subsection (2)(i)(i) to special servicedistricts established by counties under Title 17D, Chapter 1, Special Service District Act, thatmeet the requirements of Subsections (2)(i)(ii) and (iii); and
(C) in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, maymake rules:
(I) providing a procedure for making the distributions under this Subsection (2)(i) tospecial service districts; and
(II) defining the term "population" for purposes of Subsection (2)(i)(iv).
(j) (i) The Legislature shall annually make the following appropriations from the MineralLease Account:
(A) an amount equal to 52 cents multiplied by the number of acres of school orinstitutional trust lands, lands owned by the Division of Parks and Recreation, and lands ownedby the Division of Wildlife Resources that are not under an in lieu of taxes contract, to eachcounty in which those lands are located;
(B) to each county in which school or institutional trust lands are transferred to thefederal government after December 31, 1992, an amount equal to the number of transferred acresin the county multiplied by a payment per acre equal to the difference between 52 cents per acreand the per acre payment made to that county in the most recent payment under the federalpayment in lieu of taxes program, 31 U.S.C. Sec. 6901 et seq., unless the federal payment wasequal to or exceeded the 52 cents per acre, in which case a payment under this Subsection(2)(j)(i)(B) may not be made for the transferred lands;
(C) to each county in which federal lands, which are entitlement lands under the federalin lieu of taxes program, are transferred to the school or institutional trust, an amount equal to thenumber of transferred acres in the county multiplied by a payment per acre equal to the differencebetween the most recent per acre payment made under the federal payment in lieu of taxesprogram and 52 cents per acre, unless the federal payment was equal to or less than 52 cents peracre, in which case a payment under this Subsection (2)(j)(i)(C) may not be made for thetransferred land; and
(D) to a county of the fifth or sixth class, an amount equal to the product of:
(I) $1,000; and
(II) the number of residences described in Subsection (2)(j)(iv) that are located within thecounty.
(ii) A county receiving money under Subsection (2)(j)(i) may, as determined by thecounty legislative body, distribute the money or a portion of the money to:
(A) special service districts established by the county under Title 17D, Chapter 1, SpecialService District Act;
(B) school districts; or
(C) public institutions of higher education.
(iii) (A) Beginning in fiscal year 1994-95 and in each year after fiscal year 1994-95, theDivision of Finance shall increase or decrease the amounts per acre provided for in Subsections(2)(j)(i)(A) through (C) by the average annual change in the Consumer Price Index for all urbanconsumers published by the Department of Labor.
(B) For fiscal years beginning on or after fiscal year 2001-02, the Division of Finance

shall increase or decrease the amount described in Subsection (2)(j)(i)(D)(I) by the averageannual change in the Consumer Price Index for all urban consumers published by the Departmentof Labor.
(iv) Residences for purposes of Subsection (2)(j)(i)(D)(II) are residences that are:
(A) owned by:
(I) the Division of Parks and Recreation; or
(II) the Division of Wildlife Resources;
(B) located on lands that are owned by:
(I) the Division of Parks and Recreation; or
(II) the Division of Wildlife Resources; and
(C) are not subject to taxation under:
(I) Chapter 2, Property Tax Act; or
(II) Chapter 4, Privilege Tax.
(k) The Legislature shall annually appropriate to the Permanent Community Impact Fundall deposits remaining in the Mineral Lease Account after making the appropriations provided forin Subsections (2)(d) through (j).
(3) (a) Each agency, board, institution of higher education, and political subdivisionreceiving money under this chapter shall provide the Legislature, through the Office of theLegislative Fiscal Analyst, with a complete accounting of the use of that money on an annualbasis.
(b) The accounting required under Subsection (3)(a) shall:
(i) include actual expenditures for the prior fiscal year, budgeted expenditures for thecurrent fiscal year, and planned expenditures for the following fiscal year; and
(ii) be reviewed by the Economic Development and Human Resources AppropriationSubcommittee as part of its normal budgetary process under Title 63J, Chapter 1, BudgetaryProcedures Act.

Amended by Chapter 278, 2010 General Session

State Codes and Statutes

Statutes > Utah > Title-59 > Chapter-21 > 59-21-2

59-21-2. Mineral Bonus Account created -- Contents -- Use of Mineral BonusAccount money -- Mineral Lease Account created -- Contents -- Appropriation of moniesfrom Mineral Lease Account.
(1) (a) There is created a restricted account within the General Fund known as the"Mineral Bonus Account."
(b) The Mineral Bonus Account consists of federal mineral lease bonus paymentsdeposited pursuant to Subsection 59-21-1(3).
(c) The Legislature shall make appropriations from the Mineral Bonus Account inaccordance with Section 35 of the Mineral Lands Leasing Act of 1920, 30 U.S.C. Sec. 191.
(d) The state treasurer shall:
(i) invest the money in the Mineral Bonus Account by following the procedures andrequirements of Title 51, Chapter 7, State Money Management Act; and
(ii) deposit all interest or other earnings derived from the account into the Mineral BonusAccount.
(2) (a) There is created a restricted account within the General Fund known as the"Mineral Lease Account."
(b) The Mineral Lease Account consists of federal mineral lease money depositedpursuant to Subsection 59-21-1(1).
(c) The Legislature shall make appropriations from the Mineral Lease Account asprovided in Subsection 59-21-1(1) and this Subsection (2).
(d) The Legislature shall annually appropriate 32.5% of all deposits made to the MineralLease Account to the Permanent Community Impact Fund established by Section 9-4-303.
(e) The Legislature shall annually appropriate 2.25% of all deposits made to the MineralLease Account to the State Board of Education, to be used for education research andexperimentation in the use of staff and facilities designed to improve the quality of education inUtah.
(f) The Legislature shall annually appropriate 2.25% of all deposits made to the MineralLease Account to the Utah Geological Survey, to be used for activities carried on by the surveyhaving as a purpose the development and exploitation of natural resources in the state.
(g) The Legislature shall annually appropriate 2.25% of all deposits made to the MineralLease Account to the Water Research Laboratory at Utah State University, to be used foractivities carried on by the laboratory having as a purpose the development and exploitation ofwater resources in the state.
(h) (i) The Legislature shall annually appropriate to the Department of Transportation40% of all deposits made to the Mineral Lease Account to be distributed as provided inSubsection (2)(h)(ii) to:
(A) counties;
(B) special service districts established:
(I) by counties;
(II) under Title 17D, Chapter 1, Special Service District Act; and
(III) for the purpose of constructing, repairing, or maintaining roads; or
(C) special service districts established:
(I) by counties;
(II) under Title 17D, Chapter 1, Special Service District Act; and
(III) for other purposes authorized by statute.


(ii) The Department of Transportation shall allocate the funds specified in Subsection(2)(h)(i):
(A) in amounts proportionate to the amount of mineral lease money generated by eachcounty; and
(B) to a county or special service district established by a county under Title 17D,Chapter 1, Special Service District Act, as determined by the county legislative body.
(i) (i) The Legislature shall annually appropriate 5% of all deposits made to the MineralLease Account to the Department of Community and Culture to be distributed to:
(A) special service districts established:
(I) by counties;
(II) under Title 17D, Chapter 1, Special Service District Act; and
(III) for the purpose of constructing, repairing, or maintaining roads; or
(B) special service districts established:
(I) by counties;
(II) under Title 17D, Chapter 1, Special Service District Act; and
(III) for other purposes authorized by statute.
(ii) The Department of Community and Culture may distribute the amounts described inSubsection (2)(i)(i) only to special service districts established under Title 17D, Chapter 1,Special Service District Act, by counties:
(A) of the third, fourth, fifth, or sixth class;
(B) in which 4.5% or less of the mineral lease moneys within the state are generated; and
(C) that are significantly socially or economically impacted as provided in Subsection(2)(i)(iii) by the development of minerals under the Mineral Lands Leasing Act, 30 U.S.C. Sec.181 et seq.
(iii) The significant social or economic impact required under Subsection (2)(i)(ii)(C)shall be as a result of:
(A) the transportation within the county of hydrocarbons, including solid hydrocarbonsas defined in Section 59-5-101;
(B) the employment of persons residing within the county in hydrocarbon extraction,including the extraction of solid hydrocarbons as defined in Section 59-5-101; or
(C) a combination of Subsections (2)(i)(iii)(A) and (B).
(iv) For purposes of distributing the appropriations under this Subsection (2)(i) to specialservice districts established by counties under Title 17D, Chapter 1, Special Service District Act,the Department of Community and Culture shall:
(A) (I) allocate 50% of the appropriations equally among the counties meeting therequirements of Subsections (2)(i)(ii) and (iii); and
(II) allocate 50% of the appropriations based on the ratio that the population of eachcounty meeting the requirements of Subsections (2)(i)(ii) and (iii) bears to the total population ofall of the counties meeting the requirements of Subsections (2)(i)(ii) and (iii); and
(B) after making the allocations described in Subsection (2)(i)(iv)(A), distribute theallocated revenues to special service districts established by the counties under Title 17D,Chapter 1, Special Service District Act, as determined by the executive director of theDepartment of Community and Culture after consulting with the county legislative bodies of thecounties meeting the requirements of Subsections (2)(i)(ii) and (iii).
(v) The executive director of the Department of Community and Culture:


(A) shall determine whether a county meets the requirements of Subsections (2)(i)(ii) and(iii);
(B) shall distribute the appropriations under Subsection (2)(i)(i) to special servicedistricts established by counties under Title 17D, Chapter 1, Special Service District Act, thatmeet the requirements of Subsections (2)(i)(ii) and (iii); and
(C) in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, maymake rules:
(I) providing a procedure for making the distributions under this Subsection (2)(i) tospecial service districts; and
(II) defining the term "population" for purposes of Subsection (2)(i)(iv).
(j) (i) The Legislature shall annually make the following appropriations from the MineralLease Account:
(A) an amount equal to 52 cents multiplied by the number of acres of school orinstitutional trust lands, lands owned by the Division of Parks and Recreation, and lands ownedby the Division of Wildlife Resources that are not under an in lieu of taxes contract, to eachcounty in which those lands are located;
(B) to each county in which school or institutional trust lands are transferred to thefederal government after December 31, 1992, an amount equal to the number of transferred acresin the county multiplied by a payment per acre equal to the difference between 52 cents per acreand the per acre payment made to that county in the most recent payment under the federalpayment in lieu of taxes program, 31 U.S.C. Sec. 6901 et seq., unless the federal payment wasequal to or exceeded the 52 cents per acre, in which case a payment under this Subsection(2)(j)(i)(B) may not be made for the transferred lands;
(C) to each county in which federal lands, which are entitlement lands under the federalin lieu of taxes program, are transferred to the school or institutional trust, an amount equal to thenumber of transferred acres in the county multiplied by a payment per acre equal to the differencebetween the most recent per acre payment made under the federal payment in lieu of taxesprogram and 52 cents per acre, unless the federal payment was equal to or less than 52 cents peracre, in which case a payment under this Subsection (2)(j)(i)(C) may not be made for thetransferred land; and
(D) to a county of the fifth or sixth class, an amount equal to the product of:
(I) $1,000; and
(II) the number of residences described in Subsection (2)(j)(iv) that are located within thecounty.
(ii) A county receiving money under Subsection (2)(j)(i) may, as determined by thecounty legislative body, distribute the money or a portion of the money to:
(A) special service districts established by the county under Title 17D, Chapter 1, SpecialService District Act;
(B) school districts; or
(C) public institutions of higher education.
(iii) (A) Beginning in fiscal year 1994-95 and in each year after fiscal year 1994-95, theDivision of Finance shall increase or decrease the amounts per acre provided for in Subsections(2)(j)(i)(A) through (C) by the average annual change in the Consumer Price Index for all urbanconsumers published by the Department of Labor.
(B) For fiscal years beginning on or after fiscal year 2001-02, the Division of Finance

shall increase or decrease the amount described in Subsection (2)(j)(i)(D)(I) by the averageannual change in the Consumer Price Index for all urban consumers published by the Departmentof Labor.
(iv) Residences for purposes of Subsection (2)(j)(i)(D)(II) are residences that are:
(A) owned by:
(I) the Division of Parks and Recreation; or
(II) the Division of Wildlife Resources;
(B) located on lands that are owned by:
(I) the Division of Parks and Recreation; or
(II) the Division of Wildlife Resources; and
(C) are not subject to taxation under:
(I) Chapter 2, Property Tax Act; or
(II) Chapter 4, Privilege Tax.
(k) The Legislature shall annually appropriate to the Permanent Community Impact Fundall deposits remaining in the Mineral Lease Account after making the appropriations provided forin Subsections (2)(d) through (j).
(3) (a) Each agency, board, institution of higher education, and political subdivisionreceiving money under this chapter shall provide the Legislature, through the Office of theLegislative Fiscal Analyst, with a complete accounting of the use of that money on an annualbasis.
(b) The accounting required under Subsection (3)(a) shall:
(i) include actual expenditures for the prior fiscal year, budgeted expenditures for thecurrent fiscal year, and planned expenditures for the following fiscal year; and
(ii) be reviewed by the Economic Development and Human Resources AppropriationSubcommittee as part of its normal budgetary process under Title 63J, Chapter 1, BudgetaryProcedures Act.

Amended by Chapter 278, 2010 General Session


State Codes and Statutes

State Codes and Statutes

Statutes > Utah > Title-59 > Chapter-21 > 59-21-2

59-21-2. Mineral Bonus Account created -- Contents -- Use of Mineral BonusAccount money -- Mineral Lease Account created -- Contents -- Appropriation of moniesfrom Mineral Lease Account.
(1) (a) There is created a restricted account within the General Fund known as the"Mineral Bonus Account."
(b) The Mineral Bonus Account consists of federal mineral lease bonus paymentsdeposited pursuant to Subsection 59-21-1(3).
(c) The Legislature shall make appropriations from the Mineral Bonus Account inaccordance with Section 35 of the Mineral Lands Leasing Act of 1920, 30 U.S.C. Sec. 191.
(d) The state treasurer shall:
(i) invest the money in the Mineral Bonus Account by following the procedures andrequirements of Title 51, Chapter 7, State Money Management Act; and
(ii) deposit all interest or other earnings derived from the account into the Mineral BonusAccount.
(2) (a) There is created a restricted account within the General Fund known as the"Mineral Lease Account."
(b) The Mineral Lease Account consists of federal mineral lease money depositedpursuant to Subsection 59-21-1(1).
(c) The Legislature shall make appropriations from the Mineral Lease Account asprovided in Subsection 59-21-1(1) and this Subsection (2).
(d) The Legislature shall annually appropriate 32.5% of all deposits made to the MineralLease Account to the Permanent Community Impact Fund established by Section 9-4-303.
(e) The Legislature shall annually appropriate 2.25% of all deposits made to the MineralLease Account to the State Board of Education, to be used for education research andexperimentation in the use of staff and facilities designed to improve the quality of education inUtah.
(f) The Legislature shall annually appropriate 2.25% of all deposits made to the MineralLease Account to the Utah Geological Survey, to be used for activities carried on by the surveyhaving as a purpose the development and exploitation of natural resources in the state.
(g) The Legislature shall annually appropriate 2.25% of all deposits made to the MineralLease Account to the Water Research Laboratory at Utah State University, to be used foractivities carried on by the laboratory having as a purpose the development and exploitation ofwater resources in the state.
(h) (i) The Legislature shall annually appropriate to the Department of Transportation40% of all deposits made to the Mineral Lease Account to be distributed as provided inSubsection (2)(h)(ii) to:
(A) counties;
(B) special service districts established:
(I) by counties;
(II) under Title 17D, Chapter 1, Special Service District Act; and
(III) for the purpose of constructing, repairing, or maintaining roads; or
(C) special service districts established:
(I) by counties;
(II) under Title 17D, Chapter 1, Special Service District Act; and
(III) for other purposes authorized by statute.


(ii) The Department of Transportation shall allocate the funds specified in Subsection(2)(h)(i):
(A) in amounts proportionate to the amount of mineral lease money generated by eachcounty; and
(B) to a county or special service district established by a county under Title 17D,Chapter 1, Special Service District Act, as determined by the county legislative body.
(i) (i) The Legislature shall annually appropriate 5% of all deposits made to the MineralLease Account to the Department of Community and Culture to be distributed to:
(A) special service districts established:
(I) by counties;
(II) under Title 17D, Chapter 1, Special Service District Act; and
(III) for the purpose of constructing, repairing, or maintaining roads; or
(B) special service districts established:
(I) by counties;
(II) under Title 17D, Chapter 1, Special Service District Act; and
(III) for other purposes authorized by statute.
(ii) The Department of Community and Culture may distribute the amounts described inSubsection (2)(i)(i) only to special service districts established under Title 17D, Chapter 1,Special Service District Act, by counties:
(A) of the third, fourth, fifth, or sixth class;
(B) in which 4.5% or less of the mineral lease moneys within the state are generated; and
(C) that are significantly socially or economically impacted as provided in Subsection(2)(i)(iii) by the development of minerals under the Mineral Lands Leasing Act, 30 U.S.C. Sec.181 et seq.
(iii) The significant social or economic impact required under Subsection (2)(i)(ii)(C)shall be as a result of:
(A) the transportation within the county of hydrocarbons, including solid hydrocarbonsas defined in Section 59-5-101;
(B) the employment of persons residing within the county in hydrocarbon extraction,including the extraction of solid hydrocarbons as defined in Section 59-5-101; or
(C) a combination of Subsections (2)(i)(iii)(A) and (B).
(iv) For purposes of distributing the appropriations under this Subsection (2)(i) to specialservice districts established by counties under Title 17D, Chapter 1, Special Service District Act,the Department of Community and Culture shall:
(A) (I) allocate 50% of the appropriations equally among the counties meeting therequirements of Subsections (2)(i)(ii) and (iii); and
(II) allocate 50% of the appropriations based on the ratio that the population of eachcounty meeting the requirements of Subsections (2)(i)(ii) and (iii) bears to the total population ofall of the counties meeting the requirements of Subsections (2)(i)(ii) and (iii); and
(B) after making the allocations described in Subsection (2)(i)(iv)(A), distribute theallocated revenues to special service districts established by the counties under Title 17D,Chapter 1, Special Service District Act, as determined by the executive director of theDepartment of Community and Culture after consulting with the county legislative bodies of thecounties meeting the requirements of Subsections (2)(i)(ii) and (iii).
(v) The executive director of the Department of Community and Culture:


(A) shall determine whether a county meets the requirements of Subsections (2)(i)(ii) and(iii);
(B) shall distribute the appropriations under Subsection (2)(i)(i) to special servicedistricts established by counties under Title 17D, Chapter 1, Special Service District Act, thatmeet the requirements of Subsections (2)(i)(ii) and (iii); and
(C) in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, maymake rules:
(I) providing a procedure for making the distributions under this Subsection (2)(i) tospecial service districts; and
(II) defining the term "population" for purposes of Subsection (2)(i)(iv).
(j) (i) The Legislature shall annually make the following appropriations from the MineralLease Account:
(A) an amount equal to 52 cents multiplied by the number of acres of school orinstitutional trust lands, lands owned by the Division of Parks and Recreation, and lands ownedby the Division of Wildlife Resources that are not under an in lieu of taxes contract, to eachcounty in which those lands are located;
(B) to each county in which school or institutional trust lands are transferred to thefederal government after December 31, 1992, an amount equal to the number of transferred acresin the county multiplied by a payment per acre equal to the difference between 52 cents per acreand the per acre payment made to that county in the most recent payment under the federalpayment in lieu of taxes program, 31 U.S.C. Sec. 6901 et seq., unless the federal payment wasequal to or exceeded the 52 cents per acre, in which case a payment under this Subsection(2)(j)(i)(B) may not be made for the transferred lands;
(C) to each county in which federal lands, which are entitlement lands under the federalin lieu of taxes program, are transferred to the school or institutional trust, an amount equal to thenumber of transferred acres in the county multiplied by a payment per acre equal to the differencebetween the most recent per acre payment made under the federal payment in lieu of taxesprogram and 52 cents per acre, unless the federal payment was equal to or less than 52 cents peracre, in which case a payment under this Subsection (2)(j)(i)(C) may not be made for thetransferred land; and
(D) to a county of the fifth or sixth class, an amount equal to the product of:
(I) $1,000; and
(II) the number of residences described in Subsection (2)(j)(iv) that are located within thecounty.
(ii) A county receiving money under Subsection (2)(j)(i) may, as determined by thecounty legislative body, distribute the money or a portion of the money to:
(A) special service districts established by the county under Title 17D, Chapter 1, SpecialService District Act;
(B) school districts; or
(C) public institutions of higher education.
(iii) (A) Beginning in fiscal year 1994-95 and in each year after fiscal year 1994-95, theDivision of Finance shall increase or decrease the amounts per acre provided for in Subsections(2)(j)(i)(A) through (C) by the average annual change in the Consumer Price Index for all urbanconsumers published by the Department of Labor.
(B) For fiscal years beginning on or after fiscal year 2001-02, the Division of Finance

shall increase or decrease the amount described in Subsection (2)(j)(i)(D)(I) by the averageannual change in the Consumer Price Index for all urban consumers published by the Departmentof Labor.
(iv) Residences for purposes of Subsection (2)(j)(i)(D)(II) are residences that are:
(A) owned by:
(I) the Division of Parks and Recreation; or
(II) the Division of Wildlife Resources;
(B) located on lands that are owned by:
(I) the Division of Parks and Recreation; or
(II) the Division of Wildlife Resources; and
(C) are not subject to taxation under:
(I) Chapter 2, Property Tax Act; or
(II) Chapter 4, Privilege Tax.
(k) The Legislature shall annually appropriate to the Permanent Community Impact Fundall deposits remaining in the Mineral Lease Account after making the appropriations provided forin Subsections (2)(d) through (j).
(3) (a) Each agency, board, institution of higher education, and political subdivisionreceiving money under this chapter shall provide the Legislature, through the Office of theLegislative Fiscal Analyst, with a complete accounting of the use of that money on an annualbasis.
(b) The accounting required under Subsection (3)(a) shall:
(i) include actual expenditures for the prior fiscal year, budgeted expenditures for thecurrent fiscal year, and planned expenditures for the following fiscal year; and
(ii) be reviewed by the Economic Development and Human Resources AppropriationSubcommittee as part of its normal budgetary process under Title 63J, Chapter 1, BudgetaryProcedures Act.

Amended by Chapter 278, 2010 General Session