Point of the Mountain State Land Authority

Utah Code tit. 11, ch. 11-59, pt. 11-59-P2

in effect

Utah Code § 11-59-201 Creation of Point of the Mountain State Land Authority -- Status and duties of authority.

11-59-201. Creation of Point of the Mountain State Land Authority -- Status and duties of authority. (1) There is created the Point of the Mountain State Land Authority. (2) The authority is: (a) an independent, nonprofit, separate body corporate and politic, with perpetual succession, whose purpose is to facilitate the development of state land; (b) a political subdivision of the state; and (c) a public corporation, as defined in Section 63E-1-102. (3) Subject to Subsection 11-59-103(3), the authority shall manage the point of the mountain state land and shall plan, manage, and implement the development of the point of the mountain state land: (a) beginning May 8, 2018; (b) during the transition period as prison operations on the point of the mountain state land continue and eventually wind down in anticipation of the relocation of prison operations to the new correctional facility; and (c) upon and after the transfer of prison operations to the new correctional facility. Enacted by Chapter 388, 2018 General Session

Utah Code § 11-59-202 Authority powers.

11-59-202. Authority powers. The authority may: (1) as provided in this chapter, plan, manage, and implement the development of the point of the mountain state land, including the ongoing operation of facilities on the point of the mountain state land; (2) undertake, or engage a consultant to undertake, any study, effort, or activity the board considers appropriate to assist or inform the board about any aspect of the proposed development of the point of the mountain state land, including the best development model and financial projections relevant to the authority's efforts to fulfill the authority's duties and responsibilities under this section and Section 11-59-203; (3) sue and be sued; (4) enter into contracts generally, including a contract for the sharing of records under Section 63G-2-206; (5) buy, obtain an option upon, or otherwise acquire any interest in real or personal property, as necessary to accomplish the duties and responsibilities of the authority, including an interest in real property, apart from point of the mountain state land, or personal property, outside point of the mountain state land, for publicly owned infrastructure and improvements, if the board considers the purchase, option, or other interest acquisition to be necessary for fulfilling the authority's development objectives; (6) sell, convey, grant, dispose of by gift, or otherwise dispose of any interest in real or personal property; (7) enter into a lease agreement on real or personal property, either as lessee or lessor; (8) provide for the development of the point of the mountain state land under one or more contracts, including the development of publicly owned infrastructure and improvements and other infrastructure and improvements on or related to the point of the mountain state land; (9) exercise powers and perform functions under a contract, as authorized in the contract; (10) accept financial or other assistance from any public or private source for the authority's activities, powers, and duties, and expend any funds so received for any of the purposes of this chapter; (11) borrow money, contract with, or accept financial or other assistance from the federal government, a public entity, or any other source for any of the purposes of this chapter and comply with any conditions of the loan, contract, or assistance; (12) subject to Part 6, Authority Bonds, issue bonds to finance the undertaking of any development objectives of the authority; (13) issue bonds under Chapter 17, Utah Industrial Facilities and Development Act, and bonds under Chapter 42, Assessment Area Act; (14) hire employees, including contract employees, in addition to or in place of staff provided under Section 11-59-304; (15) transact other business and exercise all other powers provided for in this chapter; (16) enter into a development agreement with a developer of some or all of the point of the mountain state land; (17) provide for or finance an energy efficiency upgrade, a clean energy system, or electric vehicle charging infrastructure, as those terms are defined in Section 11-42a-102, in accordance with Chapter 42a, Commercial Property Assessed Clean Energy Act; (18) exercise powers and perform functions that the authority is authorized by statute to exercise or perform; (19) enter into one or more interlocal agreements under Chapter 13, Interlocal Cooperation Act, with one or more local government entities for the delivery of services to the point of the mountain state land; (20) enter into an agreement with the federal government or an agency of the federal government, as the board considers necessary or advisable, to enable or assist the authority to exercise its powers or fulfill its duties and responsibilities under this chapter; (21) provide funding for the development of publicly owned infrastructure and improvements or other infrastructure and improvements on or related to the point of the mountain state land; (22) impose impact fees under Chapter 36a, Impact Fees Act, and other fees related to development activities; and (23) coordinate or contract with a state agency for the use of a facility on point of the mountain state land. Amended by Chapter 138, 2026 General Session

Utah Code § 11-59-203 Authority duties and responsibilities.

11-59-203. Authority duties and responsibilities. (1) As the authority plans, manages, and implements the development of the point of the mountain state land, the authority shall pursue development strategies and objectives designed to: (a) maximize the creation of high-quality jobs and encourage and facilitate a highly trained workforce; (b) ensure strategic residential and commercial growth; (c) promote a high quality of life for residents on and surrounding the point of the mountain state land, including strategic planning to facilitate: (i) jobs close to where people live; (ii) vibrant urban centers; (iii) housing types that incorporate affordability factors and match workforce needs; (iv) parks, connected trails, and open space, including the preservation of natural lands to the extent practicable and consistent with the overall development plan; and (v) preserving and enhancing recreational opportunities; (d) complement the development on land in the vicinity of the point of the mountain state land; (e) improve air quality and minimize resource use; (f) accommodate and incorporate the planning, funding, and development of an enhanced and expanded future transit and transportation infrastructure and other investments, including: (i) the acquisition of rights-of-way and property necessary to ensure transit access to the point of the mountain state land; and (ii) a world class mass transit infrastructure, to service the point of the mountain state land and to enhance mobility and protect the environment; and (g) if appropriate, exercise its land use authority to increase the supply of housing in the state. (2) In planning the development of the point of the mountain state land, the authority shall: (a) consult with applicable governmental planning agencies, including: (i) relevant metropolitan planning organizations; and (ii) Draper City and Salt Lake County planning and governing bodies; (b) research and explore the feasibility of attracting a nationally recognized research center; and (c) research and explore the appropriateness of including labor training centers and a higher education presence on the point of the mountain state land. Amended by Chapter 512, 2025 General Session

Utah Code § 11-59-204 Applicability of other law -- Coordination with municipality.

11-59-204. Applicability of other law -- Coordination with municipality. (1) The authority and the point of the mountain state land are not subject to: (a) Title 10, Chapter 20, Municipal Land Use, Development, and Management Act; or (b) the jurisdiction of a special district under Title 17B, Limited Purpose Local Government Entities - Special Districts, or a special service district under Title 17D, Chapter 1, Special Service District Act, except to the extent that: (i) some or all of the point of the mountain state land is, on May 8, 2018, included within the boundary of a special district or special service district; and (ii) the authority elects to receive service from the special district or special service district for the point of the mountain state land that is included within the boundary of the special district or special service district, respectively. (2) In formulating and implementing a development plan for the point of the mountain state land, the authority shall consult with officials of the municipality within which the point of the mountain state land is located on planning and zoning matters. (3) The authority is subject to and governed by Sections 63E-2-106, 63E-2-107, 63E-2-108, 63E-2-109, 63E-2-110, and 63E-2-111, but is not otherwise subject to or governed by Title 63E, Independent Entities Code. (4) Nothing in this chapter may be construed to remove the point of the mountain state land from the service area of the municipality in which the point of the mountain state land is located, for purposes of water, sewer, and other similar municipal services currently being provided. (5) The authority is subject to Title 52, Chapter 4, Open and Public Meetings Act, except that for an electronic meeting of the authority board that otherwise complies with Section 52-4-207, the authority board: (a) is not required to establish an anchor location; and (b) may convene and conduct the meeting without the determination otherwise required under Subsection 52-4-207(5)(a)(i). Amended by Chapter 15, 2025 Special Session 1

Utah Code § 11-59-205 Authority funds.

11-59-205. Authority funds. (1) Authority funds consist of all money that the authority receives from any source, including: (a) money appropriated by the Legislature; (b) money from lease revenue; (c) revenue from fees or other charges imposed by the authority; and (d) other money paid to or acquired by the authority, as provided in this chapter or other applicable law. (2) The authority may use authority funds to carry out any of the powers of the authority under this chapter or for any purpose authorized under this chapter, including: (a) providing long-term benefits to the state from the development or use of point of the mountain state land; (b) investment in authority projects; (c) repayment of point of the mountain infrastructure loans; (d) repayment of or collateral for authority bonds; (e) the sharing of money with other governmental entities under an interlocal agreement; and (f) paying any consulting fees, staff salaries, and other administrative, overhead, legal, and operating expenses of the authority. Amended by Chapter 263, 2023 General Session

Utah Code § 11-59-206 Energy sales and use tax.

11-59-206. Energy sales and use tax. (1) As provided in Subsection 10-1-304(1)(c), the authority may by resolution levy an energy sales and use tax, under Title 10, Chapter 1, Part 3, Municipal Energy Sales and Use Tax Act, on an energy supplier, as defined in Section 10-1-303, that supplies energy to a facility on the point of the mountain state land. (2) An energy sales and use tax under this section is subject to the maximum rate under Subsection 10-1-304(1)(a)(ii), except that delivered value does not include the amount of a tax paid under this section. (3) (a) An energy supplier may recover from the energy supplier's customers an amount equal to the energy sales and use tax, if the energy supplier includes the amount as a separate billing line item. (b) An energy sales and use tax levied under this section is in addition to the rate approved by the Public Service Commission and charged to the customer. (4) (a) An energy sales and use tax under this section is payable by the energy supplier to the authority on a monthly basis as described by the resolution levying the tax. (b) A resolution levying an energy sales and use tax shall allow the energy supplier to retain 1% of the tax remittance each month to offset the energy supplier's costs of collecting and remitting the tax. (5) Beginning July 1, 2022, a municipality may not levy an energy sales and use tax on an energy supplier for energy that the energy supplier supplies to a facility located on the point of the mountain state land. Enacted by Chapter 237, 2022 General Session

Utah Code § 11-59-207 Privilege tax on leased property on state-owned land.

11-59-207. Privilege tax on leased property on state-owned land. (1) As used in this section: (a) "Exempt property" means real property that is exempt from ad valorem property tax because the real property is owned by the state. (b) "Lease agreement" means an agreement by which a private person leases from the state real property that is part of the point of the mountain state land. (c) (i) "Leased property" means real property that: (A) is part of the point of the mountain state land; (B) is leased by a private person; and (C) would be subject to ad valorem property tax if the real property were owned by the private person. (ii) "Leased property" includes attachments and other improvements to the real property that would be included in an assessment of the value of the real property if the real property were not exempt property. (d) "Lessee" means a private person that leases property that is part of the point of the mountain state land under a lease agreement. (e) "Phase one land" means a portion of the leased property that: (i) is identified by a plat or legal description; (ii) consists, or will consist, of one or more parcels; (iii) is identified by the authority in a written agreement, executed before January 1, 2026, as either intended for development as: (A) the first phase of development of the point of the mountain state land; or (B) an event center and related facilities, including parking and public infrastructure; and (iv) does not exceed 105 total acres. (f) "Privilege tax" means a tax imposed under Section 59-4-101. (2) Beginning January 1 of the year immediately following the execution of a lease agreement, the possession or other beneficial use enjoyed by any person of property on point of the mountain state land, if that property is used in connection with a business conducted for profit, is subject to Title 59, Chapter 4, Privilege Tax. (3) The treasurer of the county in which the point of the mountain state land is located shall, in the manner and at the time provided in Section 59-2-1365: (a) collect privilege tax from a lessee; and (b) distribute privilege tax revenue to the authority in the following percentages: (i) for phase one land: (A) beginning January 1, 2025, 100% of the privilege tax revenue; (B) beginning January 1, 2038, 96.3% of the privilege tax revenue; (C) beginning January 1, 2044, 92.5% of the privilege tax revenue; (D) beginning January 1, 2049, 90% of the privilege tax revenue; (E) beginning January 1, 2054, 87.5% of the privilege tax revenue; and (F) beginning January 1, 2068, 25% of the privilege tax revenue; and (ii) for point of the mountain state land that is not phase one land, according to the same terms as in Subsection (3)(b)(i), unless the authority provides notice to the county treasurer that a lower percentage of privilege tax shall be distributed to the authority. (4) If applicable, the authority shall provide the notice described in Subsection (3)(b)(ii): (a) in writing; and (b) by no later than October 1 of the year before the reduced distribution percentage for the privilege tax revenue generated on point of the mountain state land that is not phase one land is intended to commence. Amended by Chapter 165, 2026 General Session

Utah Code § 11-59-208 Portion of property tax augmentation to be paid to authority -- Reporting.

11-59-208. Portion of property tax augmentation to be paid to authority -- Reporting. (1) As used in this section: (a) "Base taxable value" means the taxable value in the year before the transfer date. (b) "Property tax augmentation": (i) means the amount of property tax that is the difference between: (A) the amount of property tax revenues generated each tax year by all taxing entities from a transferred parcel, using the current assessed value of the property; and (B) the amount of property tax revenues that would be generated from that same transferred parcel using the base taxable value of the property; and (ii) does not include property tax revenue from: (A) a county additional property tax or multicounty assessing and collecting levy imposed in accordance with Section 59-2-1602; (B) a judgment levy imposed by a taxing entity under Section 59-2-1328 or 59-2-1330; or (C) a levy imposed by a taxing entity under Section 11-14-310 to pay for a general obligation bond. (c) "Transfer date" means the date that fee title to land that is part of the point of the mountain state land is transferred to a private person. (d) "Transferred parcel" means a parcel of land: (i) that is part of the point of the mountain state land; and (ii) the fee title to which has been transferred to a private person. (2) Beginning January 1, 2026, the authority shall be paid 25% of property tax augmentation from a transferred parcel: (a) for a period of 25 years beginning January 1 of the year immediately following the transfer date for the transferred parcel; and (b) for a period of an additional 15 years beyond the period stated in Subsection (2)(a) if: (i) the board determines by resolution that the additional years will produce a significant benefit to the authority; and (ii) the resolution is adopted before the end of the 25-year period under Subsection (2)(a). (3) A county that collects property tax on property within the county in which the point of the mountain state land is located shall pay and distribute to the authority the amount of property tax augmentation that the authority is entitled to collect under Subsection (2), in the manner and at the time provided in Section 59-2-1365. (4) The authority shall comply with the requirements described in Title 59, Chapter 36, Tax Increment Financing Reporting. Amended by Chapter 274, 2026 General Session

Source: Utah Office of Legislative Research and General Counsel (le.utah.gov)URL: https://le.utah.gov/xcode/Title11/Chapter59/11-59-P2.html?v=C11-59-P2_2018050820180508Fetched: 10/26/2026