Public meeting requirements.

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  • (1) The governing body of a taxing entity shall conduct a public meeting in accordance with this section no more than 45, but at least four, days before the determination date.
  • (2) The governing body of the taxing entity shall allow equal time, within a reasonable limit, for a presentation of the arguments:
    • (a) in favor of the ballot proposition; and
    • (b) against the ballot proposition.
  • (3)
    • (a) A governing body of a taxing entity conducting a public meeting described in Subsection (1) shall provide an interested party desiring to be heard an opportunity to present oral testimony within reasonable time limits.
    • (b) A taxing entity shall hold a public meeting described in this section beginning at or after 6 p.m.
  • (4)
    • (a) A taxing entity shall provide a digital audio recording of a public meeting described in Subsection (1) no later than three days after the date of the public meeting.
    • (b) For purposes of providing the digital audio recording described in Subsection (4)(a), a governing body of a taxing entity shall:
      • (i) if a taxing entity has a public website, provide access to the digital audio recording described in Subsection (4)(a) on the taxing entity's public website; or
      • (ii) provide a digital copy of the recording described in Subsection (4)(a) to members of the public at the taxing entity's primary government office building.




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