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.