Show I Maij 19f $9 000000 each refund shall be prorated In the event that the total claims of the class including Public Notices Public Notices Public Notices PUBLIC NOTICE PUBLIC NOTICE IS HEREBY GIVEN that the Satina City Counon cil will hold a public heanng May 26 2004 in conjunction with the regularly scheduled City Council Meeting at 6 30 p m at the Salma City Hall at 90 West Main Salina Utah The purpose of the heanng is for public comment on the proposed ING THE KEEPING AND MAINTAINING OF FARM ANiMALS 2 AN ORDINANCE AMENDING TITLE 3 CHAPTER 2 OF THE CENTERFIELD CITY CODE REGARDING ALCOHOLIC BEVERAGES 3 AN ORDINANCE ESTABLISHING A PUBLIC WORKS DEPARTMENT IN OVERSEEING REGUSIDELATIONS OF STREETS WALKS AND PUBLIC WAYS 4 AN ORDINANCE ESTABLISHING A TAX ON THE GROSS RECEIPTS OF TELECOMMUNICATIONS SERVICE PROVIDERS SETTING THE RATE FOR SUCH TAX AND ESTABLISHING THE EFFECTIVE DATE OF THE TAX 5 AN ORDINANCE ESTABLISHING ZONING DEFINITIONS 6 Open and amend the 2004 Budget All citizens are invited to attend A copy of each Ordinance is available at the City Offices Centerfield City in compliance with the ADA provides accommodations for citizens in need of assistance at pubIf needed lic meetings please call City Hall at giving 48 hours notice DATED this 5” day of May 2004 obtaining refunds on behalf of all members of the class (the “Litigation") Under Utah law sales or use tax should not be collected on a furnish and install sale but there has been confusion about the proper hand'ing of sales tax on such sa'es The Tax Commission granted the Representative Taxpayers' refund requests issuing each of the Representative Taxpayers a refund of sales or use taxes paid on their furnish and install purchases of floor coverings The State of Utah and the Tax Commission however vigorously argued to the Tax Court that class actions are not available in tax refund matters and that the refund requests on behalf of a class were otherwise inappropriate as a matter of law The State of Utah and the Tax Commission filed two separate motions to dismiss both of which were denied by the Tax Court They sought intertocu tory appellate review of their fust motion to dsmiss by the Utah Supreme Court which was denied They also asked the Tax Court to reconsioer its denial of their first motion to dismiss which the Court refused to do The Representative Taxpayers filed a motion 1o certify the Litigation as a class action This motion was also vigorously opposed by the Tax Commission After considering the arguments of the parties the Tax Court by an order dated June 25 2003 certified the Litigation as a class action under the provisions of Rule 23 of the Utah Rules of Civil Procedure ap- Taxpointed the Reptesentative of the payers as representatives class and designated Mark K Buchi GreggoryJ Savage Steven P Young and their law firm Holme Roberts & Owen LLP as counsel for the class (‘‘Class Counsel") After the class was certified the State of Utah and the Tax Commission again sought appellate review from the Utah Supreme Court which was denied Class Counsel and representatives of the State of Utah and the Tax Commission have participated in substantial negotiations over a period of several months which have resulted in the settlement described below THE PROPOSED SETTLEMENT As a direct result of the prosecution of the refund claims and the Litigation and the negota tions between the parties a settlement agreement was reached The terms of the agreement are set forth in a written document dated March 2 2004 In summary the settlement is as follows The State of Utah agrees to refund the difference befween the sales or use tax that was properly collected on furnish and install sales of floor covering and the tax due on the cost of the materials used However in no event shall the State’s obligation to pay refunds exceed $9 000000 the total amount of refunds due to the class plus interest is more than budget Sevier County’s proposed certif'ed tax rate for Salina of statuCity and compensation tory officers of Salma City for A copy of the proposed budget certified tax rate and compensation ordinance is available for public inspection at the Salina City Hall In accordance with the provisions of the Amencans with Disabilities Act persons needing special assistance to attend or understand this meeting may have reasonable accommodations made for them by calling Brenda Malmgren at at least two (2) days pnor to the meeting sBrenda Malmgren Salma City Recorder Published in the Salma Sun on May 19 26 2004 sDebra L Hansen City ReNOTICE TO WATER USERS corder The State Engineer received Published in the Gunnison Valthe following Application(s) in ley News on May 5 2 9 2004 Sevier County (Locations in For more information or SLB&M) CENTERFIELD BID REQUEST to receive a copy of filings visit Centerfield City is accepting prepare httpwatemghts Utah gov or call bids to rotomill grade Persons object- to chip seal using LMCRS-oil ing to an application must file a and 14 chips Allow time to cure CLEARLY READABLE protest than clean excess chips fog seal with CSS1 Provide all equipstating FILING NUMBER REASONS FOR OBJECTION PROTment labor and materials necESTANTS' NAME AND RETURN essary to complete project Bids ADDRESS and any request for a can be submitted to the heanng Protest must be filed with Centerfield City Hall by 4 p m on the State Engineer Box 146300 June 3 2004 This bid is per Salt Lake City UT 84 on block A block being 660' in length or before JUNE 15 2004 These and chipped 22' wide Centerfield are informal proceedings as per City reserves the right to refuse Rule of the Division of any submitted bid Water Rights (The Penod of Use sDebra L Hansen Recorder is generally Published in the Gunnison Valexcept rigation which is generally from ley News on May 12 19 26 & to Oct 31 each year Apr June 2 2004 NEW APPLtCATION(S) NOTICE OF SETTLEMENT OF (A75317) Leon P and CLASS ACTION propose(s) ginia A Christensen from groundwa53 IN THE FOURTH JUDICIAL using ter (9 Miles west of Emery) for IrrDISTRICT COURT UTAH Domestic igation COUNTY STATE OF UTAH Stockwatering Civil No 010402468 sJerry D Olds PE STATE ENGlNEERPublished in Salina Judge Lynn W Davis Sun on MAY 19 & 26 2004 DOROTHY J MONSON an individual CEDAR POINTE EQUIPUBLIC NOTICE a Utah corporation TIES INC NOTICE IS HEREBY GIVEN BACK CREEK L C DB A AUTHAT the regularly scheduled TUMN GLEN APARTMENTS a Gunnison City Council meetings Utah limited liability company for May 9 and June 2 2004 have PENTALON CORPORATION a been canceled The next council Utah corporation NEW BROADmeeting will be Monday May 17 WAY CENTRE L P a Delaware and Wednesday May 26 2004 at limited partnership for them8 00 p m at the Gunnison City selves and all others similarly Hall 38 West Center Gunnison situated UT 84634 Plaintiffs Dated this 6" day of May 2004 v UTAH STATE TAX COMMISSION sMarilyn B Stewart Gunnison City Recorder and STATE OF UTAH Published in the Gunnison Defendants ley News May 12 and 19 2004 TO ALL PERSONS INCLUDING ENTITIES WHO PURCHASED SAUNA CITY PUBLIC NOTICE FLOOR COVERINGS AND PAID The Salma City Council will be UTAH SALES OR USE TAX holding a public hearing on May THEREON ON OR AFTER DE26 2004 at 6 00 p m at Salina CEMBER 22 997 WHERE THE City Hall located at 90 West Main PURCHASE INCLUDED HAVING Salina Utah This public hearing THE SELLER INSTALL OR ARis tor the purpose of accepting RANGE FOR THE INSTALLATION on comments Salina City’s public OF THE FLOOR COVERING consideration of vacating a parPLEASE READ THIS NOTICE ticular street within Salina City VERY CAREFULLY AND IN ITS Limits This street is commonly ENTIRETY YOUR LEGAL known as the exit road from the RIGHTS MAY BE AFFECTED BY Salina Commercial Center conPROCEEDINGS IN THIS LITIGAA to comthe road TION county necting and detailed plete description This Notice is being provided map of this road closure is availpursuant to an order of the Fourth able for review at the Salina City Judicial District Court for the State Offices located at 90 West Main of Utah sitting as a Tax Court (the Street Salina Utah from 8 a m to "Tax Court”) The purpose of this Notice is to inform you of the pro5pm In accordance with the proviof this class posed settlement sions of the Americans with Di- action litigation and of the hearsabilities Act persons needing ing to be held by the Court to conspecial assistance to attend or sider the fairness reasonableunderstand this meeting may ness and adequacy of the settlehave reasonable accommodament This Notice describes the tions made for them by calling rights you may have in connecBrenda Malmgren at (435) tion with the settlement and what at least two (2) days prior to steps you may take in relation to the meeting the settlement and this class acs Brenda Malmgren Salma City tion litigation Recorder THE LITIGATION m Published the Salina Sun on On December 22 2000 five 9 26 2004 taxpayers April 28 May 5 12 (the "Representative Taxpayers") filed with the Utah PUBLIC HEARING NOTICE State Tax Commission (the “Tax Centerfield City Council will Commission”) a request for rehold a PUBLIC HEARING in confund of the Utah sales or use tax junction with their regular meet- each had overpaid on floor covering on Thursday May 20 2004 ings which they had purchased beginning at 8 30 p m until all on the basis that the seller would public comment is made at the install or arrange for the installaCenterfield City Hall located at tion of the floor covenng (a “fu130 South Mam The purpose of rnish and install purchase" or a the Heanng will be to receive pub“furnish and install sale") The lic comment on several different Representative Taxpayers also Ordinances filed the matter AN ORDINANCE ESTABLISHbefore the Tax Court on DecemING REGULATIONS REGARD- - ber 22 2000 in order to facilitate are interest less than $9 000000 the State's payment obligation shall not exceed the total of all claims submitted plus interest Class Counsel must identify and submit the claim of all class members and class claims to the Tax Commission by December 2004 The State will then review and the Court will approve the claims and the State will issue a refund check to Class Counsel on or after July 5 2005 for the total amount of the refund After Class Counsel has paid the attorneys’ fees and costs out of the refund amount Class Counsel shall issue refund checks to each of the class members Upon receipt and negotiation of the total refund amount due to himherit each member of the class will be deemed to release the State of Utah and its agencies and employees from any claim related to the collection of Utah sales or use tax overpaid on a furnish and stall purchase Class Counsel believes the terms of the settlement are fair reasonable and adequate and in the best interest of the class Class Counsel will attempt to identify all claims by reviewing vendor records however if you would like to ensure that you are considered for a refund you may submit to Class Counsel your voice or other documentation evidencing a furnish and install purchase on which sales or use tax was paid between December 22 1997 and the current date This information should be as soon as possible but no later than 2004 to Class September Counsel at Holme Roberts & Owen LLP Attention Dee Heugly 299 South Main Street 1800 Sa't Lake city Utah 84111 As a class member you should retain all of your records pertaining to the payment of sales or use taxes on furnish and install purchases of floor coverings since December 22 997 in case the records aie not availabe from the vendors III ATTORNEYS' FEES AND COSTS Class Counsel are entitled to be compensated for their efforts on behalf of those entitled to and for their risk in underof the taking the representation class on a contingency basis Class Counsel will request a fee equal to (13) of the gross amount of refunds obtained for all taxpayers Class Counsel has advanced costs for the benefit of the class and will be required to advance additional costs in furtherance of the settlement e g costs of obtaining voices and costs of publishing this notice Accountants retained by Class Counsel to assist in the process of gathering invoices also undertook their work on a partially contingent basis and will not have been paid in full for their services Class Counsel will seek reimbursement of these cost amounts incurred on behalf of the class from the total refunds obtained tor the class 2004 SunNgg&j6 HEARING ON PROPOSED SETTLEMENT On August 12 2004 at 9 am the Court will hold a hearing in the Fourth Judicial Distnct Courthouse at 125 N 100 W Courtroom 301 Provo Utah in the courtroom of Judge Lynn W Davis The purpose of the hearing will be to determine: (a) whether the settlement should be approved as fair just reasonable and adequate: and (b) the amount of attorney’s fees and costs to be awarded to Class Counsel and those retained to assist Class Counsel The Court may adjourn or continue the heanng by oral at such hearing announcement or at any adjournment without further notice of any kind Any class member may but is not required to enter an appearance in the IV and be represented by counsel of his her or its choice and expenses Any class member who does not enter an appearance will be represented by Class Counsel Any class member who objects to any aspect of the settlement may appear and be heard at the heanng Any such person must submit a written notice of objection mailed or hand delivered such that it is received on or before July 5 2004 at 5 p m (MDT) by each of the following: (1) Clerk of the Fourth Judicial Distnct court 125 N 100 W Provo Utah 84601 (2) Dee Heugly Holme Roberts & Owen LLP 299 South Main Street 800 Salt Lake City Utah 84111 and (3) Clark L Snelson Assistant Attorney General 160 East 300 South Fifth Floor PO Box 140874 Salt Lake City Utah Your notice should reference the matter V OPTION TO If you wish to “opt out’ or be excluded from the class you must give notice of your decision to opt out of the class Such notice must be m wnting postmarked on or before July 15 2004 Persons who request to opt out of the class will not be entitled to share in the benefits of the settlement or any other orders and judgment that have been entered by the court in the Litigation will not have their interest represented Class Counsel and will be by re- sponsible to pursue any claim for a refund on their own and at their own costs and expense In making a decision to opt out of the class it should be considered that participation in the class action will allow for refunds on purchases extending back to December 22 997 and a refund amount will be calculated in the same manner whether or not you remain a member of the class and that based on the common fund doctrine Class Counsel will seek to collect a fair attorney fee in connection with your refund in the event you opt out But for the class action refund requests are barred after three years from the date the sales or use tax was overpaid (i e the date of purchase) Notices that you wish to opt out of the class should be sent to Class Counsel at Holme Roberts & Owen LLP Attention Dee Heugly 299 South Main Street 1800 Salt Lake City Utah 84111 The notice should state your name and address that you wish to be excluded from the class in the matter be signed by you and identify the vendors) from which you made your furnish and install purchase(s) IF YOU CHOOSE TO REMAIN A MEMBER OF THE CLASS YOU WILL BE BOUND BY THE TERMS OF THE SETTLEMENT AND BY ANY ORDER OR JUDGMENT ENTERED BY THE COURT This Notice is a summary and does not describe all of the details of the Settlement or Class Counsel’s request for an award of attorney’s fees and costs For full details of the matters discussed in this Notice you may desire to review the motion for approval of the settlement and the motion for an award of attorneys’ fees and costs filed with the Court which may be inspected dunng business hours at the office of the Clerk of the Court 125 N 00 W Provo Utah 84601 For further information regarding this settlement you may contact: Dee Heugly Holme Roberts & Owen LLP 299 South Main Street 800 Salt Lake City Utah 84111 telephone fac- (801)323-327- or simile- CIRCUMNO UNDER STANCES SHOULD YOU ATTEMPT TO TELEPHONE THE COURT THE CLASS ACTION JUDGE OR HIS CLERKS THE TO COURT IS HANDLE THE QUANTITY OF POTENTIAL INQUIRIES AND IN ADDITION THE COURT CANNOT GIVELEGALADVICE DATED this 3 day of May 2004 sthe Honorable Lynn W Davis Published in the Gunnison Valley News on May 12 19 26 & June 2 2004 SALINA CITY CORPORATION JOB OPENING Salma City is accepting applications for a city recorder Resumes and at least three (3) letters of reference are required Applications and a detailed job description may be obtained at the Salina City Offices at 90 West Main Salina Utah 84654 Applications will be accepted until 5 pm on May 28 2004 Safina City Corporation is an Equal Opportunity Employer sBrenda Malmgren City Recorder Published in the Salma Sun on May 9 & 26 2004 PUBLIC NOTICE NOTICE is hereby given that Gunnison City will hold a public hearing on May 26 2004 from 8 p m at the Gunnison City Hall located at 38 West Center Gunnison UT The purpose of the heanng is to receive public comment on a proposed Off Highway Vehicle Ordinance Any person needing special assistance tor the heanng may caH the City Offices at 48 hours pnor to the heanng Dated this 7 day of May 2004 s Marilyn B Stewart City Recorder Published m the Gunnison Valley News on May 9 2004 Set Pr& r si oi go! New Auto Loan Rates Ifur bi iliibli Mnubir as LOW as menbe’ttiu with KCliA L v i Are you ready for SJ- 4 St NEW RV & ATV LOANS as LOW as 6490 Ctiro ET CTi ej-- j w P1 o-- nj with Eiii: lit alSii hi: ftscitni Via bar I CUA t |