Current through the 2023 Regular Session
Section 18-11-104 - Detailed contents of agreement(1) The agreement authorized by 18-11-103 must specify the following: (b) the precise organization, composition, and nature of any separate legal entity created by the agreement;(c) the purpose of the agreement;(d) the manner of financing the agreement and establishing and maintaining a budget for the agreement;(e) the method to be employed in accomplishing the partial or complete termination of the agreement and for disposing of property upon partial or complete termination;(f) provision for administering the agreement, which may include creation of a joint board responsible for administration;(g) the manner of acquiring, holding, and disposing of real and personal property used in the agreement; and(h) other necessary and proper matters.(2) If an agreement involves law enforcement, it must also include: (a) the minimum training standards and qualifications of law enforcement personnel;(b) the respective liability of each public agency and tribal government for the actions of law enforcement officers when acting under the provisions of an agreement;(c) the minimum insurance required of both the public agency and the tribal government; and(d) the exact chain of command to be followed by law enforcement officers acting under the provisions of an agreement.(3) If an agreement involves the assessment and collection or refund of a similar tax or license or permit fee by the state or a public agency and a tribal government, it must also include:(a) the procedure for determining the amount of revenue to be shared by the state or a public agency and the tribal government;(b) the administrative procedures for collection of the shared revenue;(c) the minimum insurance or bonding, if any, required by the state or a public agency or the tribal government;(d) a statement specifying the administrative expenses, if any, to be deducted pursuant to 18-11-112 by the collector of the tax or license or permit fee;(e) a statement that the state or a public agency or the tribal government collecting the tax or license or permit fee is subject to an audit report by a mutually agreed upon auditor of the revenue collected and administrative expenses;(f) a statement that the state or a public agency and the tribal government will cooperate to collect only one tax and will share or refund the revenue as specified in the agreement;(g) a statement that a taxpayer may not be required to pay both the state tax and the tribal tax but shall pay only one tax to one government in an amount established in the agreement; and(h) a statement that the parties to the agreement are not forfeiting any legal rights to apply their respective taxes by entering into an agreement, except as specifically set forth in the agreement.En. Sec. 4, Ch. 309, L. 1981; amd. Sec. 3, Ch. 625, L. 1993.