Trails, Arts, and Parks Board

25 North Main
Heber City, Utah 84032

Phone (435) 657-3180
Fax (435) 657-0283
taptaxboard@wasatch.utah.gov

Wasatch County Trails, Arts, and Parks Board

In 2022, Wasatch County voters approved a 1/10 of a percent local sales and use tax ($.01 for every ten dollars) for the purpose of enhancing trails, arts and parks in Wasatch County. The Wasatch County Trails, Arts and Park (TAP) Tax Advisory Board will recommend to the County Council the use and facilitation of the collected funds. The tax went into effect in 2023, and the first TAP grant will be awarded in 2024.

Guidelines, Rules and Application

Application Form

Application Form -pdf

Guidelines and Rules

Please use this information to help answer questions and/or concerns you might have about the grant or the grant process. Carefully read each section and understand your obligation in this grant process. If you have any questions, please feel free to contract one of the advisory board members or the County Manager and/or County Assistant to the Manager.

A completed application with required attachments must be submitted by the deadline of 5:00pm (Mountain Time). If the application is missing any required documents, it will be disqualified, and the applicant/project will be deemed incomplete and unable to move forward in the process. Therefore, eliminating itself from the application pool for that years grant funding.

Types of Grants Awarded

  • Tier 1 Grant is less than or equal to $4,999- full amount will be given.
  • Tier 2 Grant is $5,000 up to $150,000. Half the award money will be given at the beginning of the grant cycle. The remaining funds will be dispersed upon completion of the project/event/etc.
  • Tier 3 projects or a Trail Grant is $150,000+. Half the award money will be given at the beginning of the grant cycle. The remaining funds will be dispersed upon completion of the project/trail/etc.
  • 30% matching funds (*of the total cost of the project) is required, and 50% of that match can be used for in-kind donations but must be documented accurately.
    • For example: Your projects total cost is $20,000. Matching funds would need to equal $10,000. $5,000 of the matching funds could be in-kind and the remaining $5,000 would be cash).

Other Details

  • Projects must be completed in 1 (one) year.
    • Trail projects must be completed within 2 (two) years of signing the contract.
  • Answer all questions within the character limits that pertain to your project.
  • Ensure all attachments are uploaded before submitting your application.
  • Send any questions to: taptaxboard@wasatch.utah.gov

General Information

  • We suggest writing your application answers in a word processor outside of the online application. This will allow you to proofread and edit answers more effectively. Using a word processor easily allows you to keep track of the character count in your response, as there are character limits for some questions. This will also help alleviate connection errors and lost work. Finally, remember to save your work as you fill out the application.
  • All 501(c)(3) must provide a copy of their IRS status.
  • Each grant recipient shall maintain accurate and complete financial records. If volunteer time is part of the grant, a log of volunteers and hours worked must be submitted with the final report. Use state estimates for volunteer costs for time.
  • All grantees work must comply with all federal, local, and state laws and rules that apply to said project.
  • The grant recipient shall maintain an accurate and complete financial record. If volunteer time is part of the grant, a log document is provided to fill out with required information.

Timeline for Grants

  • Grants portal opens on April 1, 2024
  • Grants Portal closes on May 15, 2024
  • Review by Advisory board and recommend projects to Council by June 15, 2024
  • Award letters out by June 30, 2024

Evaluation Points

Wasatch County TAP Tax grants will be reviewed and evaluated based on the following points:

Arts

  • Quality of the artists, arts organizations, arts education providers, works of art, or services that the project will involve, as appropriate.
  • Artistic and/or cultural significance of the project
  • Potential impact on local artists and the local arts scene
  • The potential to celebrate Wasatch County’s creativity and cultural heritage, invite mutual respect for differing beliefs and values, or to enrich the community
  • The ability to conduct the project based on factors including the appropriateness of the budget, the quality, and clarity of the project goals and design, the resources involved, and the qualifications of the project’s personnel

Parks

  • The ability to conduct the project based on factors including the appropriateness of the budget, the quality, and clarity of the project goals and design, the resources involved, and the qualifications of the project’s personnel.
  • The park must be open to the public and have ADA access. The planning department will review it to ensure that all safety protocols are in place.

Trails

  • The ability to conduct the project based on factors including the appropriateness of the budget, the quality, and clarity of the project goals and design, the resources involved, and the qualifications of the project’s personnel.
  • The trail must be free to the public and provide easy access to the trailhead.

Post Award

  • A contract will be drawn up for the proper recipient to sign. The contract will include the amount awarded, the title of the project, the approved scope of work, and the timeline for the applicant's project. A fully executed contract must be signed before any work can begin.
  • If the project cannot be completed within the required time in the contract, the grantee must submit in writing a request for a 6-month extension. Included are the grant manager, contract number, project status, and timeline update for the project to be complete. Please submit your extension two months prior to your expired contract date. If the amended is approved an electronic email signature will be required to execute the new final date.

Final Report

Each organization must submit a final report detailing how it expended the funds it received pursuant to these policies and procedures by the end date of the contract. The purpose of the final report is to account for the distribution of grant funds. Fill out the final report document and include up to three pictures of the project or event.

Funding Restrictions

The state code governs tax funds and places limitations on their use. TAP tax funds granted to cultural organizations may not be used for capital construction expenses, payments into an endowment fund, expenditures for programs outside of Wasatch County, activities not available to the general public, political lobbying, fundraising expenses related to capital or endowment campaigns, or for other expenses not related to the organization’s primary cultural purpose or directly related to or for the direct benefit to the residents of Wasatch County.

TAP Tax grant funding for cultural organizations may not be used for the following expenditures:

  • Accumulated deficits or debt retirement.
  • Capital improvements.
  • Public Schools and/or school programs or hiring of temporary or permanent staff in any school or school system.
  • Lobbying Expenses.
  • Scholarships, purchase awards, or cash prizes.
  • Non-the arts, parks, or trails-related magazines or newspapers.
  • Broadcasting network or cable communications systems.
  • Performances, events, or activities that take place outside of Wasatch County.
  • Fireworks.
  • Cash reserves

Important Documents for Large Projects

National Environmental Policy Act (NEPA)

Any project breaking ground requires environmental clearance regardless of land ownership. For any trail project check with the city/county planning department on required studies or environmental review. National Environmental Policy Act | US EPA

State Historic Preservation Office (SHPO)

The Utah State Historic Preservation Office provides advice and guidance to government agencies who undertake projects subject to Section 106 of the National Historic Preservation Act of 1966 (NHPA). SHPO consults on project purview to historic preservation laws to ensure federal and state projects done carelessly destroy cultural resources. Projects include construction, rehabilitation, demolition, licenses, and permits. https://ushpo.utah.gov/

Bylaws

BYLAWS 

Wasatch County Trails, Arts, and Parks Tax Advisory Board 

BY RESOLUTION, the Wasatch County Trails, Arts, and Parks (TAP) Tax Advisory Board has accepted Utah Code, Title 9, Chapter 7, Part 5, and Wasatch County Code 2.02.20 as its authority to act. Therefore, the Board will not formulate a constitution but will include in its Bylaws that which is consistent with its responsibilities. Those elements already established by law will not be included in the Wasatch County TAP TAB Bylaws. 

ARTICLE 1 - Priorities

The TAP Board will annually set policies and priorities for their work and how projects will be evaluated. 

ARTICLE 2 - Voting

The seven equal members of the board will have one vote each. The TAP Chair will approve and set agenda items and the County Manager, or their designee, will also share that responsibility. 

Members shall be permitted to designate a proxy as another board member. This is done by notification of the TAP Board at least three days in advance of a meeting. 

ARTICLE 3 - Offices

 The offices shall be Chair, Vice Chair, and member. Positions will be set at the first meeting after November 1 of each year. Appointments are made by nomination and approval of the majority of the board. 

If a mid-term resignation of the Chair takes place, the vice-chair will fill the remainder of the term. If a vacancy occurs for the vice-chair, another member of the board will be nominated and approved. 

The Chair will preside at meetings; confer with the County Manager or their designee for agenda items; oversee policy review; ask members and County Staff to present research information, make presentations, make contacts, prepare documents for review, discussion, modification, approval, and publishing; invite members to present views, make motions, and participate equally; and do whatever other tasks the Board deems it is their responsibility to do. 

The Vice-chair will perform all of the duties of the Chair when the Chair is not able to perform them. 

County Staff will keep the minutes of Board meetings and deliver them to the County Manager or their designee at least one week prior to the next regular Board meeting for distribution. Minutes will be approved, corrected, or modified at the next Board meeting, and given to the County Manager or their designee to be filed in the Board’s permanent files. Members will make corrections on their own copies of the minutes. 

ARTICLE 4 - Removal and Vacancies

 The TAP Board may recommend to the County Manager, by majority vote, to remove any member of the TAP Board for misconduct or neglect of duty. Unexcused absences from two consecutive meetings shall constitute neglect of duty. The TAP Board will follow County procedures for filling vacancies on the TAP Board. 

ARTICLE 5 - Committees

There are no standing committees. Special Committees may be appointed as required and approved by the Board. 

ARTICLE 6 - Meetings 

One monthly meeting is required. Dates and times for these meetings will be established by the Board after consideration and discussion at the annual November meeting. Changes or alterations may be made to these dates with the approval of the Board. Special meetings may be called with majority approval. The agenda and public notice of meetings will be appropriately posted. 

ARTICLE 7 - Quorum

Four voting members will constitute a quorum. A quorum must be present at the meeting to conduct business. Once established, a quorum shall be deemed in effect until the meeting is adjourned. All motions must have at least three positive votes to pass. 

ARTICLE 8 - Fiscal Year 

The fiscal year shall correspond with the fiscal year of the county. 

ARTICLE 9 - Parliamentary Procedure

“Robert’s Rules of Order” shall be the standard for parliamentary procedure. It is desirable that the Board not belabor its meeting with minutia in parliamentary procedure, but with frank and honest discussion it should reach decisions that represent the mind of the majority. 

ARTICLE 10 - Amendments 

Additions, changes, corrections, or other amendments to these bylaws may be made in any monthly meeting by a majority vote, if notice of the proposed amendment has been made and presented to members at a regular Board meeting immediately preceding the meeting at which the proposed amendment is to be considered. Changes to bylaws shall not take effect until they are submitted to and approved by the county legislative body. 

ARTICLE 11 - Electronic Meetings

 The TAP Board may operate via electronic or hybrid meetings.

  • Electronic meetings may be used to conduct TAP Board business.
  • A quorum is not necessary to be present at a single anchor location in order to conduct an electronic meeting.
  • A Board member may request an electronic meeting no less than three days prior to the meeting to allow for arrangements to be made for the electronic meeting. 
  • Notice of the electronic meeting will be given to TAP Board members at least 24 hours before the meeting so that they may participate in and be counted as present for all purposes, including the determination that a quorum is present; and a description of how the members will be connected to the electronic meeting. 

ARTICLE 12 - Public Meetings

The TAP Board may, by a majority vote, call for a public meeting in accordance with the Utah Open and Public Meetings Act. 

Approved: January 22, 2024

REFERENCE: Wasatch County Code 2.02.20 

Board Members

Wasatch County Trails, Art, and Parks Board Members

  • Alese Overly
  • Don Taylor
  • Kathleen Hopkins
  • Nacy O'Toole
  • Pat Sweeny
  • Terri Eisel
  • Terry Davis