Public meeting requirements

# (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.