Second Substitute H.B. 54

Representative Wayne A. Harper proposes the following substitute bill:

1 PROPERTY TAX ASSESSMENT REVISIONS
2 2008 GENERAL SESSION
3 STATE OF UTAH
4 Chief Sponsor: Wayne A. Harper
5 Senate Sponsor: Wayne L. Niederhauser
6
7 LONG TITLE
8 General Description:
9 This bill amends provisions in the Property Tax Act relating to the real property
10 appraisal requirements for county assessors.
11 Highlighted Provisions:
12 This bill:
13 . defines terms;
14 . requires a county assessor of a first, second, or third class county to use a computer
15 assisted mass appraisal system to conduct its annual update of property values;
16 . requires a county assessor to maintain a record of the last property review date for
17 each parcel of real property located within the county assessor's county on the
18 county's computer system;
19 . requires a county assessor to prepare a five-year plan to comply with the statutory
20 property review requirements;
21 . requires a county assessor to include the last property review date for a parcel of
22 property on the property owner's tax notice;
23 . provides a penalty if a county assessor fails to comply with statutory property
24 review requirements; and
25 . makes technical changes.

26 Monies Appropriated in this Bill:
27 None
28 Other Special Clauses:
29 This bill takes effect on January 1, 2009.
30 This bill coordinates with H.B. 186, Property Tax -- Assessment and Collection
31 Amendments, by changing technical cross references.
32 Utah Code Sections Affected:
33 AMENDS:
34 59-2-102, as last amended by Laws of Utah 2007, Chapters 107, 234, and 329
35 59-2-303.1, as last amended by Laws of Utah 1995, Chapter 271
36 59-2-505, as last amended by Laws of Utah 2003, Chapter 208
37 59-2-906.2, as last amended by Laws of Utah 2005, Chapter 195
38 59-2-918.5, as last amended by Laws of Utah 2000, Chapter 61
39 59-2-918.6, as enacted by Laws of Utah 2007, Chapter 297
40 59-2-919, as last amended by Laws of Utah 2006, Chapters 26 and 104
41 59-2-1004, as last amended by Laws of Utah 2001, Chapter 106
42 59-2-1330, as last amended by Laws of Utah 2002, Chapters 196 and 240
43 ENACTS:
44 59-2-919.1, Utah Code Annotated 1953
45
46 Be it enacted by the Legislature of the state of Utah:
47 Section 1. Section 59-2-102 is amended to read:
48 59-2-102. Definitions.
49 As used in this chapter and title:
50 (1) "Aerial applicator" means aircraft or rotorcraft used exclusively for the purpose of
51 engaging in dispensing activities directly affecting agriculture or horticulture with an
52 airworthiness certificate from the Federal Aviation Administration certifying the aircraft or
53 rotorcraft's use for agricultural and pest control purposes.
54 (2) "Air charter service" means an air carrier operation which requires the customer to
55 hire an entire aircraft rather than book passage in whatever capacity is available on a scheduled
56 trip.

57 (3) "Air contract service" means an air carrier operation available only to customers
58 who engage the services of the carrier through a contractual agreement and excess capacity on
59 any trip and is not available to the public at large.
60 (4) "Aircraft" is as defined in Section 72-10-102 .
61 (5) "Airline" means any air carrier operating interstate routes on a scheduled basis
62 which offers to fly passengers or cargo on the basis of available capacity on regularly scheduled
63 routes.
64 (6) "Assessment roll" means a permanent record of the assessment of property as
65 assessed by the county assessor and the commission and may be maintained manually or as a
66 computerized file as a consolidated record or as multiple records by type, classification, or
67 categories.
68 (7) (a) "Certified revenue levy" means a property tax levy that provides the same
69 amount of ad valorem property tax revenue as was collected for the prior year, plus new
70 growth, but exclusive of revenue from collections from redemptions, interest, and penalties.
71 (b) For purposes of this Subsection (7), "ad valorem property tax revenue" does not
72 include property tax revenue received by a taxing entity from personal property that is:
73 (i) assessed by a county assessor in accordance with Part 3, County Assessment; and
74 (ii) semiconductor manufacturing equipment.
75 (8) "County-assessed commercial vehicle" means:
76 (a) any commercial vehicle, trailer, or semitrailer which is not apportioned under
77 Section 41-1a-301 and is not operated interstate to transport the vehicle owner's goods or
78 property in furtherance of the owner's commercial enterprise;
79 (b) any passenger vehicle owned by a business and used by its employees for
80 transportation as a company car or vanpool vehicle; and
81 (c) vehicles which are:
82 (i) especially constructed for towing or wrecking, and which are not otherwise used to
83 transport goods, merchandise, or people for compensation;
84 (ii) used or licensed as taxicabs or limousines;
85 (iii) used as rental passenger cars, travel trailers, or motor homes;
86 (iv) used or licensed in this state for use as ambulances or hearses;
87 (v) especially designed and used for garbage and rubbish collection; or

88 (vi) used exclusively to transport students or their instructors to or from any private,
89 public, or religious school or school activities.
90 (9) (a) Except as provided in Subsection (9)(b), for purposes of Section 59-2-801 ,
91 "designated tax area" means a tax area created by the overlapping boundaries of only the
92 following taxing entities:
93 (i) a county; and
94 (ii) a school district.
95 (b) Notwithstanding Subsection (9)(a), "designated tax area" includes a tax area created
96 by the overlapping boundaries of:
97 (i) the taxing entities described in Subsection (9)(a); and
98 (ii) (A) a city or town if the boundaries of the school district under Subsection (9)(a)
99 and the boundaries of the city or town are identical; or
100 (B) a special service district if the boundaries of the school district under Subsection
101 (9)(a) are located entirely within the special service district.
102 (10) "Eligible judgment" means a final and unappealable judgment or order under
103 Section 59-2-1330 :
104 (a) that became a final and unappealable judgment or order no more than 14 months
105 prior to the day on which the notice required by [Subsection 59-2-919 (4)] Section 59-2-919.1 is
106 required to be mailed; and
107 (b) for which a taxing entity's share of the final and unappealable judgment or order is
108 greater than or equal to the lesser of:
109 (i) $5,000; or
110 (ii) 2.5% of the total ad valorem property taxes collected by the taxing entity in the
111 previous fiscal year.
112 (11) (a) "Escaped property" means any property, whether personal, land, or any
113 improvements to the property, subject to taxation and is:
114 (i) inadvertently omitted from the tax rolls, assigned to the incorrect parcel, or assessed
115 to the wrong taxpayer by the assessing authority;
116 (ii) undervalued or omitted from the tax rolls because of the failure of the taxpayer to
117 comply with the reporting requirements of this chapter; or
118 (iii) undervalued because of errors made by the assessing authority based upon

119 incomplete or erroneous information furnished by the taxpayer.
120 (b) Property which is undervalued because of the use of a different valuation
121 methodology or because of a different application of the same valuation methodology is not
122 "escaped property."
123 (12) "Fair market value" means the amount at which property would change hands
124 between a willing buyer and a willing seller, neither being under any compulsion to buy or sell
125 and both having reasonable knowledge of the relevant facts. For purposes of taxation, "fair
126 market value" shall be determined using the current zoning laws applicable to the property in
127 question, except in cases where there is a reasonable probability of a change in the zoning laws
128 affecting that property in the tax year in question and the change would have an appreciable
129 influence upon the value.
130 (13) "Farm machinery and equipment," for purposes of the exemption provided under
131 Section 59-2-1101 , means tractors, milking equipment and storage and cooling facilities, feed
132 handling equipment, irrigation equipment, harvesters, choppers, grain drills and planters, tillage
133 tools, scales, combines, spreaders, sprayers, haying equipment, and any other machinery or
134 equipment used primarily for agricultural purposes; but does not include vehicles required to be
135 registered with the Motor Vehicle Division or vehicles or other equipment used for business
136 purposes other than farming.
137 (14) "Geothermal fluid" means water in any form at temperatures greater than 120
138 degrees centigrade naturally present in a geothermal system.
139 (15) "Geothermal resource" means:
140 (a) the natural heat of the earth at temperatures greater than 120 degrees centigrade;
141 and
142 (b) the energy, in whatever form, including pressure, present in, resulting from, created
143 by, or which may be extracted from that natural heat, directly or through a material medium.
144 (16) (a) "Goodwill" means:
145 (i) acquired goodwill that is reported as goodwill on the books and records:
146 (A) of a taxpayer; and
147 (B) that are maintained for financial reporting purposes; or
148 (ii) the ability of a business to:
149 (A) generate income:

150 (I) that exceeds a normal rate of return on assets; and
151 (II) resulting from a factor described in Subsection (16)(b); or
152 (B) obtain an economic or competitive advantage resulting from a factor described in
153 Subsection (16)(b).
154 (b) The following factors apply to Subsection (16)(a)(ii):
155 (i) superior management skills;
156 (ii) reputation;
157 (iii) customer relationships;
158 (iv) patronage; or
159 (v) a factor similar to Subsections (16)(b)(i) through (iv).
160 (c) "Goodwill" does not include:
161 (i) the intangible property described in Subsection (20)(a) or (b);
162 (ii) locational attributes of real property, including:
163 (A) zoning;
164 (B) location;
165 (C) view;
166 (D) a geographic feature;
167 (E) an easement;
168 (F) a covenant;
169 (G) proximity to raw materials;
170 (H) the condition of surrounding property; or
171 (I) proximity to markets;
172 (iii) value attributable to the identification of an improvement to real property,
173 including:
174 (A) reputation of the designer, builder, or architect of the improvement;
175 (B) a name given to, or associated with, the improvement; or
176 (C) the historic significance of an improvement; or
177 (iv) the enhancement or assemblage value specifically attributable to the interrelation
178 of the existing tangible property in place working together as a unit.
179 (17) "Governing body" means:
180 (a) for a county, city, or town, the legislative body of the county, city, or town;

181 (b) for a local district under Title 17B, Limited Purpose Local Government Entities -
182 Local Districts, the local district's board of trustees;
183 (c) for a school district, the local board of education; or
184 (d) for a special service district under Title 17A, Chapter 2, Part 13, Utah Special
185 Service District Act:
186 (i) the legislative body of the county or municipality that created the special service
187 district, to the extent that the county or municipal legislative body has not delegated authority
188 to an administrative control board established under Section 17A-2-1326 ; or
189 (ii) the administrative control board, to the extent that the county or municipal
190 legislative body has delegated authority to an administrative control board established under
191 Section 17A-2-1326 .
192 (18) (a) For purposes of Section 59-2-103 :
193 (i) "household" means the association of persons who live in the same dwelling,
194 sharing its furnishings, facilities, accommodations, and expenses; and
195 (ii) "household" includes married individuals, who are not legally separated, that have
196 established domiciles at separate locations within the state.
197 (b) In accordance with Title 63, Chapter 46a, Utah Administrative Rulemaking Act, the
198 commission may make rules defining the term "domicile."
199 (19) (a) Except as provided in Subsection (19)(c), "improvement" means a building,
200 structure, fixture, fence, or other item that is permanently attached to land, regardless of
201 whether the title has been acquired to the land, if:
202 (i) (A) attachment to land is essential to the operation or use of the item; and
203 (B) the manner of attachment to land suggests that the item will remain attached to the
204 land in the same place over the useful life of the item; or
205 (ii) removal of the item would:
206 (A) cause substantial damage to the item; or
207 (B) require substantial alteration or repair of a structure to which the item is attached.
208 (b) "Improvement" includes:
209 (i) an accessory to an item described in Subsection (19)(a) if the accessory is:
210 (A) essential to the operation of the item described in Subsection (19)(a); and
211 (B) installed solely to serve the operation of the item described in Subsection (19)(a);

212 and
213 (ii) an item described in Subsection (19)(a) that:
214 (A) is temporarily detached from the land for repairs; and
215 (B) remains located on the land.
216 (c) Notwithstanding Subsections (19)(a) and (b), "improvement" does not include:
217 (i) an item considered to be personal property pursuant to rules made in accordance
218 with Section 59-2-107 ;
219 (ii) a moveable item that is attached to land:
220 (A) for stability only; or
221 (B) for an obvious temporary purpose;
222 (iii) (A) manufacturing equipment and machinery; or
223 (B) essential accessories to manufacturing equipment and machinery;
224 (iv) an item attached to the land in a manner that facilitates removal without substantial
225 damage to:
226 (A) the land; or
227 (B) the item; or
228 (v) a transportable factory-built housing unit as defined in Section 59-2-1502 if that
229 transportable factory-built housing unit is considered to be personal property under Section
230 59-2-1503 .
231 (20) "Intangible property" means:
232 (a) property that is capable of private ownership separate from tangible property,
233 including:
234 (i) moneys;
235 (ii) credits;
236 (iii) bonds;
237 (iv) stocks;
238 (v) representative property;
239 (vi) franchises;
240 (vii) licenses;
241 (viii) trade names;
242 (ix) copyrights; and

243 (x) patents;
244 (b) a low-income housing tax credit; or
245 (c) goodwill.
246 (21) "Low-income housing tax credit" means:
247 (a) a federal low-income housing tax credit under Section 42, Internal Revenue Code;
248 or
249 (b) a low-income housing tax credit under:
250 (i) Section 59-7-607 ; or
251 (ii) Section 59-10-1010 .
252 (22) "Metalliferous minerals" includes gold, silver, copper, lead, zinc, and uranium.
253 (23) "Mine" means a natural deposit of either metalliferous or nonmetalliferous
254 valuable mineral.
255 (24) "Mining" means the process of producing, extracting, leaching, evaporating, or
256 otherwise removing a mineral from a mine.
257 (25) (a) "Mobile flight equipment" means tangible personal property that is:
258 (i) owned or operated by an:
259 (A) air charter service;
260 (B) air contract service; or
261 (C) airline; and
262 (ii) (A) capable of flight;
263 (B) attached to an aircraft that is capable of flight; or
264 (C) contained in an aircraft that is capable of flight if the tangible personal property is
265 intended to be used:
266 (I) during multiple flights;
267 (II) during a takeoff, flight, or landing; and
268 (III) as a service provided by an air charter service, air contract service, or airline.
269 (b) (i) "Mobile flight equipment" does not include a spare part other than a spare
270 engine that is rotated:
271 (A) at regular intervals; and
272 (B) with an engine that is attached to the aircraft.
273 (ii) In accordance with Title 63, Chapter 46a, Utah Administrative Rulemaking Act,

274 the commission may make rules defining the term "regular intervals."
275 (26) "Nonmetalliferous minerals" includes, but is not limited to, oil, gas, coal, salts,
276 sand, rock, gravel, and all carboniferous materials.
277 (27) "Personal property" includes:
278 (a) every class of property as defined in Subsection (28) which is the subject of
279 ownership and not included within the meaning of the terms "real estate" and "improvements";
280 (b) gas and water mains and pipes laid in roads, streets, or alleys;
281 (c) bridges and ferries;
282 (d) livestock which, for the purposes of the exemption provided under Section
283 59-2-1112 , means all domestic animals, honeybees, poultry, fur-bearing animals, and fish; and
284 (e) outdoor advertising structures as defined in Section 72-7-502 .
285 (28) (a) "Property" means property that is subject to assessment and taxation according
286 to its value.
287 (b) "Property" does not include intangible property as defined in this section.
288 (29) "Public utility," for purposes of this chapter, means the operating property of a
289 railroad, gas corporation, oil or gas transportation or pipeline company, coal slurry pipeline
290 company, electrical corporation, telephone corporation, sewerage corporation, or heat
291 corporation where the company performs the service for, or delivers the commodity to, the
292 public generally or companies serving the public generally, or in the case of a gas corporation
293 or an electrical corporation, where the gas or electricity is sold or furnished to any member or
294 consumers within the state for domestic, commercial, or industrial use. Public utility also
295 means the operating property of any entity or person defined under Section 54-2-1 except water
296 corporations.
297 (30) "Real estate" or "real property" includes:
298 (a) the possession of, claim to, ownership of, or right to the possession of land;
299 (b) all mines, minerals, and quarries in and under the land, all timber belonging to
300 individuals or corporations growing or being on the lands of this state or the United States, and
301 all rights and privileges appertaining to these; and
302 (c) improvements.
303 (31) "Residential property," for the purposes of the reductions and adjustments under
304 this chapter, means any property used for residential purposes as a primary residence. It does

305 not include property used for transient residential use or condominiums used in rental pools.
306 (32) For purposes of Subsection 59-2-801 (1)(e), "route miles" means the number of
307 miles calculated by the commission that is:
308 (a) measured in a straight line by the commission; and
309 (b) equal to the distance between a geographical location that begins or ends:
310 (i) at a boundary of the state; and
311 (ii) where an aircraft:
312 (A) takes off; or
313 (B) lands.
314 (33) (a) "State-assessed commercial vehicle" means:
315 (i) any commercial vehicle, trailer, or semitrailer which operates interstate or intrastate
316 to transport passengers, freight, merchandise, or other property for hire; or
317 (ii) any commercial vehicle, trailer, or semitrailer which operates interstate and
318 transports the vehicle owner's goods or property in furtherance of the owner's commercial
319 enterprise.
320 (b) "State-assessed commercial vehicle" does not include vehicles used for hire which
321 are specified in Subsection (8)(c) as county-assessed commercial vehicles.
322 (34) "Taxable value" means fair market value less any applicable reduction allowed for
323 residential property under Section 59-2-103 .
324 (35) "Tax area" means a geographic area created by the overlapping boundaries of one
325 or more taxing entities.
326 (36) "Taxing entity" means any county, city, town, school district, special taxing
327 district, local district under Title 17B, Limited Purpose Local Government Entities - Local
328 Districts, or other political subdivision of the state with the authority to levy a tax on property.
329 (37) "Tax roll" means a permanent record of the taxes charged on property, as extended
330 on the assessment roll and may be maintained on the same record or records as the assessment
331 roll or may be maintained on a separate record properly indexed to the assessment roll. It
332 includes tax books, tax lists, and other similar materials.
333 Section 2. Section 59-2-303.1 is amended to read:
334 59-2-303.1. Mandatory cyclical appraisals.
335 (1) For purposes of this section:

336 (a) "Corrective action" includes:
337 (i) factoring pursuant to Section 59-2-704 ;
338 (ii) notifying the state auditor that the county failed to comply with the requirements of
339 this section; or
340 (iii) filing a petition for a court order requiring a county to take action.
341 (b) "Mass appraisal system" means a computer assisted mass appraisal system that:
342 (i) a county assessor uses to value real property; and
343 (ii) includes at least the following system features:
344 (A) has the ability to update all parcels of real property located within the county each
345 year;
346 (B) can be programmed with specialized criteria;
347 (C) provides uniform and equal treatment of parcels within the same class of real
348 property throughout the county; and
349 (D) annually updates all parcels of residential real property within the county.
350 (c) "Property review date" means the date a county assessor completes a detailed
351 review of the property characteristics of a parcel of real property in accordance with Subsection
352 (3)(a).
353 [(1) Beginning January 1, 1994, each] (2) (a) The county assessor shall annually
354 update property values of property as provided in Section 59-2-301 based on a systematic
355 review of current market data. [In addition,]
356 (b) The county assessor of a county of the first, second, or third class shall conduct the
357 annual update described in Subsection (2)(a) by using a mass appraisal system on or before the
358 following:
359 (i) for a county of the first class, January 1, 2009;
360 (ii) for a county of the second class, January 1, 2010; and
361 (iii) for a county of the third class, January 1, 2011.
362 (c) The county assessor and the commission shall jointly certify that the county's mass
363 appraisal system meets the requirements:
364 (i) described in Subsection (1)(b); and
365 (ii) of the commission.
366 (3) (a) In addition to the requirements in Subsection (2) , the county assessor shall

367 complete a detailed review of property characteristics for each property at least once every five
368 years.
369 (b) The county assessor shall maintain on the county's computer system, a record of the
370 last property review date for each parcel of real property located within the county assessor's
371 county.
372 [(a)] (4) (a) The commission shall take corrective action if the commission determines
373 that:
374 (i) a county assessor has not satisfactorily followed the current mass appraisal
375 standards, as provided by law;
376 (ii) the sales-assessment ratio, coefficients of dispersion, or other statistical measures
377 of appraisal performance related to the studies required by Section 59-2-704 are not within the
378 standards provided by law; or
379 (iii) the county assessor has failed to comply with the requirements of [Subsection (1)]
380 this section.
381 [(b) For purposes of this section, "corrective action" includes:]
382 [(i) factoring pursuant to Section 59-2-704 ;]
383 [(ii) notifying the state auditor that the county failed to comply with the requirements
384 of this section; or]
385 [(iii) filing a petition for a court order requiring a county to take action.]
386 (b) If a county assessor fails to comply with the requirements of this section for one
387 year, the commission shall assist the county assessor in fulfilling the requirements of
388 Subsections (2) and (3).
389 (c) If a county assessor fails to comply with the requirements of this section for two
390 consecutive years, the county will lose the county's allocation of the revenue generated
391 statewide from the imposition of the multicounty assessing and collecting levy authorized in
392 Sections 59-2-906.1 and 59-2-906.2 .
393 (d) If a county loses its allocation of the revenue generated statewide from the
394 imposition of the multicounty assessing and collecting levy described in Subsection (4)(c), the
395 revenue the county would have received shall:
396 (i) be retained in the Property Tax Valuation Agency Fund for that calendar year; and
397 (ii) distributed the following calendar year in accordance with Section 59-2-906.2 .

398 [(2) (a) By July 1, 1993, each] (5) (a) On or before July 1, 2008, the county assessor
399 shall prepare a five-year plan to comply with the requirements of [Subsection (1)] Subsections
400 (2) and (3).
401 (b) The plan shall be available in the county assessor's office for review by the public
402 upon request.
403 (c) The plan shall be annually reviewed and revised as necessary.
404 Section 3. Section 59-2-505 is amended to read:
405 59-2-505. Indicia of value for agricultural use assessment -- Inclusion of fair
406 market value on certain property tax notices.
407 (1) (a) The county assessor shall consider only those indicia of value that the land has
408 for agricultural use as determined by the commission when assessing land:
409 (i) that meets the requirements of Section 59-2-503 to be assessed under this part; and
410 (ii) for which the owner has:
411 (A) made a timely application in accordance with Section 59-2-508 for assessment
412 under this part for the tax year for which the land is being assessed; and
413 (B) obtained approval of the application described in Subsection (1)(a)(ii)(A) from the
414 county assessor.
415 (b) If land that becomes subject to a conservation easement created in accordance with
416 Title 57, Chapter 18, Land Conservation Easement Act, meets the requirements of Subsection
417 (1)(a) for assessment under this part, the county assessor shall consider only those indicia of
418 value that the land has for agricultural use in accordance with Subsection (1)(a) when assessing
419 the land.
420 (2) In addition to the value determined in accordance with Subsection (1), the fair
421 market value assessment shall be included on the notices described in:
422 (a) [Subsection 59-2-919 (4)] Section 59-2-919.1 ; and
423 (b) Section 59-2-1317 .
424 (3) The county board of equalization shall review the agricultural use value and fair
425 market value assessments each year as provided under Section 59-2-1001 .
426 Section 4. Section 59-2-906.2 is amended to read:
427 59-2-906.2. Disbursement of monies in the Property Tax Valuation Agency Fund
428 -- Use of funds.

429 (1) Beginning January 1, 1994, the state auditor shall authorize disbursement of money
430 from the Property Tax Valuation Agency Fund to each county as follows:
431 (a) subject to Subsection (6), each county of the first class shall receive a disbursement
432 of 94.5% of the funds transmitted to the Property Tax Valuation Agency Fund by such
433 counties; and
434 (b) subject to Subsection (7) and except as provided in Subsection 59-2-303.1 (4),
435 money derived from funds transmitted by counties of the second through sixth class and any
436 remaining monies not distributed under Subsection (1)(a) shall be disbursed pro rata to
437 counties of the second through sixth class based upon the number of adjusted parcel units in
438 each county as determined in Subsection (2).
439 (2) (a) The number of adjusted parcel units in a county shall be determined by
440 multiplying the sum of the following by the county parcel factor:
441 (i) the number of residential parcels multiplied by 2;
442 (ii) the number of commercial parcels multiplied by 4; and
443 (iii) the number of all other parcels multiplied by 1.
444 (b) For purposes of this subsection, the county parcel factor is:
445 (i) 0.9 for counties of the second class;
446 (ii) 1.0 for counties of the third class;
447 (iii) 1.05 for counties of the fourth class;
448 (iv) 1.15 for counties of the fifth class; and
449 (v) 1.3 for counties of the sixth class.
450 (3) Money in the Property Tax Valuation Agency Fund on the 10th day of the month
451 following the end of the quarter in which the revenue is collected shall, upon authorization by
452 the state auditor, be transmitted by the state treasurer according to the disbursement formula
453 determined under Subsection (2) no later than five working days after the 10th day of the
454 month following the end of the quarter in which the revenue is collected.
455 (4) If money in the Property Tax Valuation Agency Fund on the 10th day of the month
456 following the end of the quarter in which the revenue is collected is not transmitted to a county
457 within five working days of the 10th day of that month, except as provided for in Subsection
458 (3), income from the investment of that money shall be:
459 (a) deposited in and become part of the Property Tax Valuation Agency Fund; and

460 (b) disbursed to the county in the next quarter.
461 (5) A county shall use money disbursed from the Property Tax Valuation Agency Fund
462 for:
463 (a) establishing and maintaining accurate property valuations and uniform assessment
464 levels as required by Section 59-2-103 ; and
465 (b) improving the efficiency of the property tax system.
466 (6) (a) For purposes of this Subsection (6), "retained funds" means the difference
467 between:
468 (i) the funds transmitted by a county of the first class to the Property Tax Valuation
469 Agency Fund under Subsection (1)(a); and
470 (ii) the disbursement described in Subsection (1)(a).
471 (b) Notwithstanding Subsection (1)(a), if the retained funds are:
472 (i) less than $250,000, the disbursement described in Subsection (1)(a) shall be reduced
473 by the difference between:
474 (A) $250,000; and
475 (B) the retained funds; and
476 (ii) more than $500,000, the disbursement described in Subsection (1)(a) shall be
477 increased by the difference between:
478 (A) the retained funds; and
479 (B) $500,000.
480 (7) Notwithstanding Subsection (1)(b):
481 (a) if the amount transmitted under Subsection (1)(b) by a county of the second class is:
482 (i) less than $100,000, the amount disbursed under Subsection (1)(b) to a county of the
483 second class shall be reduced by the difference between:
484 (A) $100,000; and
485 (B) the amount transmitted under Subsection (1)(b) by a county of the second class;
486 and
487 (ii) more than $250,000, the amount disbursed under Subsection (1)(b) to a county of
488 the second class shall be increased by the difference between:
489 (A) the amount transmitted under Subsection (1)(b) by a county of the second class;
490 and

491 (B) $250,000;
492 (b) if the amount transmitted under Subsection (1)(b) by a county of the third class is
493 more than $250,000, the amount disbursed under Subsection (1)(b) to a county of the third
494 class shall be increased by the difference between:
495 (i) the amount transmitted under Subsection (1)(b) by a county of the third class; and
496 (ii) $250,000;
497 (c) if the amount transmitted under Subsection (1)(b) by a county of the fourth class is
498 more than $100,000, the amount disbursed under Subsection (1)(b) to a county of the fourth
499 class shall be increased by the difference between:
500 (i) the amount transmitted under Subsection (1)(b) by a county of the fourth class; and
501 (ii) $100,000; and
502 (d) the amount disbursed under Subsection (1)(b) to a county of the fifth or sixth class
503 shall not be less than the amount transmitted under Subsection (1)(b) by a county of the fifth or
504 sixth class.
505 Section 5. Section 59-2-918.5 is amended to read:
506 59-2-918.5. Hearings on judgment levies -- Advertisement.
507 (1) A taxing entity may not impose a judgment levy unless it first advertises its
508 intention to do so and holds a public hearing in accordance with the requirements of this
509 section.
510 (2) (a) The advertisement required by this section may be combined with the
511 advertisement required by either Section 59-2-918 or Section 59-2-919 .
512 (b) The advertisement shall be at least 1/8 of a page in size and shall meet the type,
513 placement, and frequency requirements established under Section 59-2-919 .
514 (c) (i) For taxing entities operating under a July 1 through June 30 fiscal year the public
515 hearing shall be held at the same time as the hearing at which the annual budget is adopted.
516 (ii) For taxing entities operating under a January 1 through December 31 fiscal year:
517 (A) for eligible judgments issued from June 1 through December 15, the public hearing
518 shall be held at the same time as the hearing at which the annual budget is adopted; and
519 (B) for eligible judgments issued from December 16 through May 31, the public
520 hearing shall be held at the same time as the hearing at which property tax levies are set.
521 (3) The advertisement shall specify the date, time, and location of the public hearing at

522 which the levy will be considered and shall set forth the total amount of the eligible judgment
523 and the tax impact on an average residential and business property located within the taxing
524 entity.
525 (4) If a final decision regarding the judgment levy is not made at the public hearing, the
526 taxing entity shall announce at the public hearing the scheduled time and place for
527 consideration and adoption of the judgment levy.
528 (5) The date, time, and place of public hearings required by Subsections
529 59-2-918.5 (c)(i) and 59-2-918.5 (c)(ii)(B) shall be included on the notice mailed to property
530 owners pursuant to [Subsection 59-2-919 (4)] Section 59-2-919.1 .
531 Section 6. Section 59-2-918.6 is amended to read:
532 59-2-918.6. New and remaining school district budgets -- Advertisement -- Public
533 hearing.
534 (1) As used in this section, "existing school district," "new school district," and
535 "remaining school district" are as defined in Section 53A-2-117 .
536 (2) For the first fiscal year in which a new school district created under Section
537 53A-2-118.1 assumes responsibility for providing student instruction, the new school district
538 and the remaining school district or districts may not impose a property tax unless the district
539 imposing the tax:
540 (a) advertises its intention to do so in accordance with Subsection (3); and
541 (b) holds a public hearing in accordance with Subsection (4).
542 (3) The advertisement required by this section:
543 (a) may be combined with the advertisement required by either Section 59-2-918 or
544 59-2-919 ;
545 (b) shall be at least 1/4 of a page in size and shall meet the type, placement, and
546 frequency requirements established under Section 59-2-919 ; and
547 (c) shall specify the date, time, and location of the public hearing at which the levy will
548 be considered and shall set forth the total amount of the district's proposed property tax levy
549 and the tax impact on an average residential and business property located within the taxing
550 entity compared to the property tax levy imposed in the prior year by the existing school
551 district.
552 (4) (a) The date, time, and place of public hearings required by this section shall be

553 included on the notice mailed to property owners pursuant to [Subsection 59-2-919 (4)] Section
554 59-2-919.1 .
555 (b) If a final decision regarding the property tax levy is not made at the public hearing,
556 the school district shall announce at the public hearing the scheduled time and place for
557 consideration and adoption of the budget and property tax levies.
558 Section 7. Section 59-2-919 is amended to read:
559 59-2-919. Resolution proposing tax increases -- Notice -- Contents of notice of
560 proposed tax increase -- Personal mailed notice in addition to advertisement -- Contents
561 of personal mailed notice -- Hearing -- Dates.
562 A tax rate in excess of the certified tax rate may not be levied until a resolution has
563 been approved by the taxing entity in accordance with the following procedure:
564 (1) (a) (i) The taxing entity shall advertise its intent to exceed the certified tax rate in a
565 newspaper or combination of newspapers of general circulation in the taxing entity.
566 (ii) Notwithstanding Subsection (1)(a)(i), a taxing entity is not required to meet the
567 advertisement or hearing requirements of this section if:
568 (A) the taxing entity:
569 (I) collected less than $15,000 in ad valorem tax revenues for the previous fiscal year;
570 or
571 (II) is expressly exempted by law from complying with the requirements of this
572 section; or
573 (B) (I) the taxing entity is a party to an interlocal agreement under Title 11, Chapter 13,
574 Interlocal Cooperation Act, that creates an interlocal entity to provide fire protection,
575 emergency, and emergency medical services;
576 (II) the tax rate increase is approved by the taxing entity's voters at an election held for
577 that purpose on or before December 31, 2010;
578 (III) the purpose of the tax rate increase is to pay for fire protection, emergency, and
579 emergency medical services provided by the interlocal entity; and
580 (IV) at least 30 days before its annual budget hearing, the taxing entity:
581 (Aa) adopts a resolution certifying that the taxing entity will dedicate all revenue from
582 the tax rate increase exclusively to pay for fire protection, emergency, and emergency medical
583 services provided by the interlocal entity and that the amount of other revenues, independent of

584 the revenue generated from the tax rate increase, that the taxing entity spends for fire
585 protection, emergency, and emergency medical services each year after the tax rate increase
586 will not decrease below the amount spent by the taxing entity during the year immediately
587 before the tax rate increase without a corresponding decrease in the taxing entity's property tax
588 revenues used in calculating the taxing entity's certified tax rate; and
589 (Bb) sends a copy of the resolution to the commission.
590 (iii) The exception under Subsection (1)(a)(ii)(B) from the advertisement and hearing
591 requirements of this section does not apply to an increase in a taxing entity's tax rate that occurs
592 after December 31, 2010, even if the tax rate increase is approved by the taxing entity's voters
593 before that date.
594 (iv) Notwithstanding Subsection (1)(a)(i), a taxing entity is not required to meet the
595 advertisement requirements of this section if Section 53A-17a-133 allows the taxing entity to
596 levy a tax rate that exceeds that certified tax rate without having to comply with the
597 advertisement requirements of this section.
598 (b) The advertisement described in this section shall:
599 (i) be no less than 1/4 page in size;
600 (ii) use type no smaller than 18 point; and
601 (iii) be surrounded by a 1/4-inch border.
602 (c) The advertisement described in this section may not be placed in that portion of the
603 newspaper where legal notices and classified advertisements appear.
604 (d) It is the intent of the Legislature that:
605 (i) whenever possible, the advertisement described in this section appear in a
606 newspaper that is published at least one day per week; and
607 (ii) the newspaper or combination of newspapers selected:
608 (A) be of general interest and readership in the taxing entity; and
609 (B) not be of limited subject matter.
610 (e) The advertisement described in this section shall:
611 (i) be run once each week for the two weeks preceding the adoption of the final budget;
612 and
613 (ii) state that the taxing entity will meet on a certain day, time, and place fixed in the
614 advertisement, which shall be not less than seven days after the day the first advertisement is

615 published, for the purpose of hearing comments regarding any proposed increase and to explain
616 the reasons for the proposed increase.
617 (f) The meeting on the proposed increase may coincide with the hearing on the
618 proposed budget of the taxing entity.
619 (2) The form and content of the notice shall be substantially as follows:
620 "NOTICE OF PROPOSED TAX INCREASE
621 (NAME OF TAXING ENTITY)
622 The (name of the taxing entity) is proposing to increase its property tax revenue.
623 * If the proposed budget is approved, this would be an increase of _____% above
624 the (name of the taxing entity) property tax budgeted revenue for the prior year.
625 * The (name of the taxing entity) tax on a (insert the average value of a residence
626 in the taxing entity rounded to the nearest thousand dollars) residence would
627 increase from $______ to $________, which is $_______ per year.
628 * The (name of the taxing entity) tax on a (insert the value of a business having
629 the same value as the average value of a residence in the taxing entity) business
630 would increase from $________ to $_______, which is $______ per year.
631 (Name of taxing entity) property tax revenue from new growth and other sources will
632 increase from $_______________ to $______________.
633 All concerned citizens are invited to a public hearing on the tax increase.
634 PUBLIC HEARING
635 Date/Time: (date) (time)
636 Location: (name of meeting place and address of meeting place)
637 To obtain more information regarding the tax increase, citizens may contact the (name
638 of the taxing entity) at (phone number of taxing entity)."
639 (3) The commission:
640 (a) shall adopt rules governing the joint use of one advertisement under this section or
641 Section 59-2-918 by two or more taxing entities; and
642 (b) may, upon petition by any taxing entity, authorize either:
643 (i) the use of weekly newspapers in counties having both daily and weekly newspapers
644 where the weekly newspaper would provide equal or greater notice to the taxpayer; or
645 (ii) the use of a commission-approved direct notice to each taxpayer if the:

646 (A) cost of the advertisement would cause undue hardship; and
647 (B) direct notice is different and separate from that provided for in Subsection (4).
648 [(4) (a) In addition to providing the notice required by Subsections (1) and (2), the
649 county auditor, on or before July 22 of each year, shall notify, by mail, each owner of real
650 estate as defined in Section 59-2-102 who is listed on the assessment roll.]
651 [(b) The notice described in Subsection (4)(a) shall:]
652 [(i) be sent to all owners of real property by mail not less than ten days before the day
653 on which:]
654 [(A) the county board of equalization meets; and]
655 [(B) the taxing entity holds a public hearing on the proposed increase in the certified
656 tax rate;]
657 [(ii) be printed on a form that is:]
658 [(A) approved by the commission; and]
659 [(B) uniform in content in all counties in the state; and]
660 [(iii) contain for each property:]
661 [(A) the value of the property;]
662 [(B) the date the county board of equalization will meet to hear complaints on the
663 valuation;]
664 [(C) itemized tax information for all taxing entities, including a separate statement for
665 the minimum school levy under Section 53A-17a-135 stating:]
666 [(I) the dollar amount the taxpayer would have paid based on last year's rate; and]
667 [(II) the amount of the taxpayer's liability under the current rate;]
668 [(D) the tax impact on the property;]
669 [(E) the time and place of the required public hearing for each entity;]
670 [(F) property tax information pertaining to:]
671 [(I) taxpayer relief;]
672 [(II) options for payment of taxes; and]
673 [(III) collection procedures;]
674 [(G) information specifically authorized to be included on the notice under Title 59,
675 Chapter 2, Property Tax Act; and]
676 [(H) other property tax information approved by the commission.]

677 [(5)] (4) (a) The taxing entity, after holding a hearing as provided in this section, may
678 adopt a resolution levying a tax rate in excess of the certified tax rate.
679 (b) If a resolution adopting a tax rate is not adopted on the day of the public hearing,
680 the scheduled time and place for consideration and adoption of the resolution shall be
681 announced at the public hearing.
682 (c) If a resolution adopting a tax rate is to be considered at a day and time that is more
683 than two weeks after the public hearing described in Subsection [(4)(b)(iii)(E)]
684 59-2-919.1 (2)(c)(v), a taxing entity, other than a taxing entity described in Subsection (1)(a)(ii),
685 shall advertise the date of the proposed adoption of the resolution in the same manner as
686 provided under Subsections (1) and (2).
687 [(6)] (5) (a) All hearings described in this section shall be open to the public.
688 (b) The governing body of a taxing entity conducting a hearing shall permit all
689 interested parties desiring to be heard an opportunity to present oral testimony within
690 reasonable time limits.
691 [(7)] (6) (a) Each taxing entity shall notify the county legislative body by March 1 of
692 each year of the date, time, and place a public hearing is held by the taxing entity pursuant to
693 this section.
694 (b) A taxing entity may not schedule a hearing described in this section at the same
695 time as another overlapping taxing entity in the same county, but all taxing entities in which the
696 power to set tax levies is vested in the same governing board or authority may consolidate the
697 required hearings into one hearing.
698 (c) The county legislative body shall resolve any conflicts in hearing dates and times
699 after consultation with each affected taxing entity.
700 [(8)] (7) A taxing entity shall hold a public hearing under this section beginning at or
701 after 6 p.m.
702 Section 8. Section 59-2-919.1 is enacted to read:
703 59-2-919.1. Notice of property valuation and tax changes.
704 (1) In addition to providing the notice required by Sections 59-2-918 and 59-2-919 , the
705 county auditor, on or before July 22 of each year, shall notify, by mail, each owner of real
706 estate as defined in Section 59-2-102 who is listed on the assessment roll.
707 (2) The notice described in Subsection (1) shall:

708 (a) be sent to all owners of real property by mail not less than ten days before the day
709 on which:
710 (i) the county board of equalization meets; and
711 (ii) the taxing entity holds a public hearing on the proposed increase in the certified tax
712 rate;
713 (b) be printed on a form that is:
714 (i) approved by the commission; and
715 (ii) uniform in content in all counties in the state; and
716 (c) contain for each property:
717 (i) the value of the property;
718 (ii) the date the county board of equalization will meet to hear complaints on the
719 valuation;
720 (iii) itemized tax information for all taxing entities, including a separate statement for
721 the minimum school levy under Section 53A-17a-135 stating:
722 (A) the dollar amount the taxpayer would have paid based on last year's rate; and
723 (B) the amount of the taxpayer's liability under the current rate;
724 (iv) the tax impact on the property;
725 (v) the time and place of the required public hearing for each entity;
726 (vi) property tax information pertaining to:
727 (A) taxpayer relief;
728 (B) options for payment of taxes; and
729 (C) collection procedures;
730 (vii) information specifically authorized to be included on the notice under Title 59,
731 Chapter 2, Property Tax Act;
732 (viii) the last property review date of the property as described in Subsection
733 59-2-303.1 (1)(c); and
734 (ix) other property tax information approved by the commission.
735 Section 9. Section 59-2-1004 is amended to read:
736 59-2-1004. Appeal to county board of equalization -- Real property -- Time
737 period for appeal -- Decision of board -- Extensions approved by commission -- Appeal to
738 commission.

739 (1) (a) A taxpayer dissatisfied with the valuation or the equalization of the taxpayer's
740 real property may make an application to appeal by:
741 (i) filing the application with the county board of equalization within the time period
742 described in Subsection (2); or
743 (ii) making an application by telephone or other electronic means within the time period
744 described in Subsection (2) if the county legislative body passes a resolution under Subsection
745 (5) authorizing applications to be made by telephone or other electronic means.
746 (b) The contents of the application shall be prescribed by rule of the county board of
747 equalization.
748 (2) (a) Except as provided in Subsection (2)(b), for purposes of Subsection (1), a
749 taxpayer shall make an application to appeal the valuation or the equalization of the taxpayer's
750 real property on or before the later of:
751 (i) September 15 of the current calendar year; or
752 (ii) the last day of a 45-day period beginning on the day on which the county auditor
753 mails the notice under [Subsection 59-2-919 (4)] Section 59-2-919.1 .
754 (b) Notwithstanding Subsection (2)(a), in accordance with Title 63, Chapter 46a, Utah
755 Administrative Rulemaking Act, the commission shall make rules providing for circumstances
756 under which the county board of equalization is required to accept an application to appeal that
757 is filed after the time period prescribed in Subsection (2)(a).
758 (3) The owner shall include in the application under Subsection (1)(a)(i) the owner's
759 estimate of the fair market value of the property and any evidence which may indicate that the
760 assessed valuation of the owner's property is improperly equalized with the assessed valuation
761 of comparable properties.
762 (4) (a) The county board of equalization shall meet and hold public hearings as
763 prescribed in Section 59-2-1001 .
764 (b) The county board of equalization shall make a decision on each appeal filed in
765 accordance with this section within a 60-day period after the day on which the application is
766 made.
767 (c) The commission may approve the extension of a time period provided for in
768 Subsection (4)(b) for a county board of equalization to make a decision on an appeal.
769 (d) The decision of the board shall contain a determination of the valuation of the

770 property based on fair market value, and a conclusion that the fair market value is properly
771 equalized with the assessed value of comparable properties.
772 (e) If no evidence is presented before the county board of equalization, it will be
773 presumed that the equalization issue has been met.
774 (f) (i) If the fair market value of the property that is the subject of the appeal deviates
775 plus or minus 5% from the assessed value of comparable properties, the valuation of the
776 appealed property shall be adjusted to reflect a value equalized with the assessed value of
777 comparable properties.
778 (ii) The equalized value established under Subsection (4)(f)(i) shall be the assessed
779 value for property tax purposes until the county assessor is able to evaluate and equalize the
780 assessed value of all comparable properties to bring them all into conformity with full fair
781 market value.
782 (5) If any taxpayer is dissatisfied with the decision of the county board of equalization,
783 the taxpayer may file an appeal with the commission as prescribed in Section 59-2-1006 .
784 (6) A county legislative body may pass a resolution authorizing taxpayers owing taxes
785 on property assessed by that county to file property tax appeals applications under this section
786 by telephone or other electronic means.
787 Section 10. Section 59-2-1330 is amended to read:
788 59-2-1330. Payment of property taxes -- Payments to taxpayer by state or taxing
789 entity -- Refund of penalties paid by taxpayer -- Refund of interest paid by taxpayer --
790 Payment of interest to taxpayer -- Judgment levy -- Objections to assessments by the
791 commission -- Time periods for making payments to taxpayer.
792 (1) Unless otherwise specifically provided by statute, property taxes shall be paid
793 directly to the county assessor or the county treasurer:
794 (a) on the date that the property taxes are due; and
795 (b) as provided in this chapter.
796 (2) A taxpayer shall receive payment as provided in this section if a reduction in the
797 amount of any tax levied against any property for which the taxpayer paid a tax or any portion
798 of a tax under this chapter for a calendar year is required by a final and unappealable judgment
799 or order described in Subsection (3) issued by:
800 (a) a county board of equalization;

801 (b) the commission; or
802 (c) a court of competent jurisdiction.
803 (3) (a) For purposes of Subsection (2), the state or any taxing entity that has received
804 property taxes or any portion of property taxes from a taxpayer described in Subsection (2)
805 shall pay the taxpayer if:
806 (i) the taxes the taxpayer paid in accordance with Subsection (2) are collected by an
807 authorized officer of the:
808 (A) county; or
809 (B) state; and
810 (ii) the taxpayer obtains a final and unappealable judgment or order:
811 (A) from:
812 (I) a county board of equalization;
813 (II) the commission; or
814 (III) a court of competent jurisdiction;
815 (B) against:
816 (I) the taxing entity or an authorized officer of the taxing entity; or
817 (II) the state or an authorized officer of the state; and
818 (C) ordering a reduction in the amount of any tax levied against any property for which
819 a taxpayer paid a tax or any portion of a tax under this chapter for the calendar year.
820 (b) The amount that the state or a taxing entity shall pay a taxpayer shall be determined
821 in accordance with Subsections (4) through (7).
822 (4) For purposes of Subsections (2) and (3), the amount the state shall pay to a taxpayer
823 is equal to the sum of:
824 (a) if the difference described in this Subsection (4)(a) is greater than $0, the difference
825 between:
826 (i) the tax the taxpayer paid to the state in accordance with Subsection (2); and
827 (ii) the amount of the taxpayer's tax liability to the state after the reduction in the
828 amount of tax levied against the property in accordance with the final and unappealable
829 judgment or order described in Subsection (3);
830 (b) if the difference described in this Subsection (4)(b) is greater than $0, the difference
831 between:

832 (i) any penalties the taxpayer paid to the state in accordance with Section 59-2-1331 ;
833 and
834 (ii) the amount of penalties the taxpayer is liable to pay to the state in accordance with
835 Section 59-2-1331 after the reduction in the amount of tax levied against the property in
836 accordance with the final and unappealable judgment or order described in Subsection (3);
837 (c) as provided in Subsection (6)(a), interest the taxpayer paid in accordance with
838 Section 59-2-1331 on the amounts described in Subsections (4)(a) and (4)(b); and
839 (d) as provided in Subsection (6)(b), interest on the sum of the amounts described in:
840 (i) Subsection (4)(a);
841 (ii) Subsection (4)(b); and
842 (iii) Subsection (4)(c).
843 (5) For purposes of Subsections (2) and (3), the amount a taxing entity shall pay to a
844 taxpayer is equal to the sum of:
845 (a) if the difference described in this Subsection (5)(a) is greater than $0, the difference
846 between:
847 (i) the tax the taxpayer paid to the taxing entity in accordance with Subsection (2); and
848 (ii) the amount of the taxpayer's tax liability to the taxing entity after the reduction in
849 the amount of tax levied against the property in accordance with the final and unappealable
850 judgment or order described in Subsection (3);
851 (b) if the difference described in this Subsection (5)(b) is greater than $0, the difference
852 between:
853 (i) any penalties the taxpayer paid to the taxing entity in accordance with Section
854 59-2-1331 ; and
855 (ii) the amount of penalties the taxpayer is liable to pay to the taxing entity in
856 accordance with Section 59-2-1331 after the reduction in the amount of tax levied against the
857 property in accordance with the final and unappealable judgment or order described in
858 Subsection (3); [and]
859 (c) as provided in Subsection (6)(a), interest the taxpayer paid in accordance with
860 Section 59-2-1331 on the amounts described in Subsections (5)(a) and (5)(b); and
861 (d) as provided in Subsection (6)(b), interest on the sum of the amounts described in:
862 (i) Subsection (5)(a);

863 (ii) Subsection (5)(b); and
864 (iii) Subsection (5)(c).
865 (6) Except as provided in Subsection (7):
866 (a) interest shall be refunded to a taxpayer on the amount described in Subsection
867 (4)(c) or (5)(c) in an amount equal to the amount of interest the taxpayer paid in accordance
868 with Section 59-2-1331 ; and
869 (b) interest shall be paid to a taxpayer on the amount described in Subsection (4)(d) or
870 (5)(d):
871 (i) beginning on the later of:
872 (A) the day on which the taxpayer paid the tax in accordance with Subsection (2); or
873 (B) January 1 of the calendar year immediately following the calendar year for which
874 the tax was due;
875 (ii) ending on the day on which the state or a taxing entity pays to the taxpayer the
876 amount required by Subsection (4) or (5); and
877 (iii) at the interest rate earned by the state treasurer on public funds transferred to the
878 state treasurer in accordance with Section 51-7-5.
879 (7) Notwithstanding Subsection (6):
880 (a) the state may not pay or refund interest to a taxpayer under Subsection (6) on any
881 tax the taxpayer paid in accordance with Subsection (2) that exceeds the amount of tax levied
882 by the state for that calendar year as stated on the notice required by Section 59-2-1317 ; and
883 (b) a taxing entity may not pay or refund interest to a taxpayer under Subsection (6) on
884 any tax the taxpayer paid in accordance with Subsection (2) that exceeds the amount of tax
885 levied by the taxing entity for that calendar year as stated on the notice required by Section
886 59-2-1317.
887 (8) (a) Each taxing entity may levy a tax to pay its share of the final and unappealable
888 judgment or order described in Subsection (3) if:
889 (i) the final and unappealable judgment or order is issued no later than 15 days prior to
890 the date the levy is set under Subsection 59-2-924 (2)(a);
891 (ii) the amount of the judgment levy is included on the notice under Section [ 59-2-919 ]
892 59-2-919.1 ; and
893 (iii) the final and unappealable judgment or order is an eligible judgment, as defined in

894 Section 59-2-102 .
895 (b) The levy under Subsection (8)(a) is in addition to, and exempt from, the maximum
896 levy established for the taxing entity.
897 (9) (a) A taxpayer that objects to the assessment of property assessed by the
898 commission shall pay, on or before the date of delinquency established under Subsection
899 59-2-1331 (1) or Section 59-2-1332 , the full amount of taxes stated on the notice required by
900 Section 59-2-1317 if:
901 (i) the taxpayer has applied to the commission for a hearing in accordance with Section
902 59-2-1007 on the objection to the assessment; and
903 (ii) the commission has not issued a written decision on the objection to the assessment
904 in accordance with Section 59-2-1007 .
905 (b) A taxpayer that pays the full amount of taxes due under Subsection (9)(a) is not
906 required to pay penalties or interest on an assessment described in Subsection (9)(a) unless:
907 (i) a final and unappealable judgment or order establishing that the property described
908 in Subsection (9)(a) has a value greater than the value stated on the notice required by Section
909 59-2-1317 is issued by:
910 (A) the commission; or
911 (B) a court of competent jurisdiction; and
912 (ii) the taxpayer fails to pay the additional tax liability resulting from the final and
913 unappealable judgment or order described in Subsection (9)(b)(i) within a 45-day period after
914 the county bills the taxpayer for the additional tax liability.
915 (10) (a) Except as provided in Subsection (10)(b), a payment that is required by this
916 section shall be paid to a taxpayer:
917 (i) within 60 days after the day on which the final and unappealable judgment or order
918 is issued in accordance with Subsection (3); or
919 (ii) if a judgment levy is imposed in accordance with Subsection (8):
920 (A) if the payment to the taxpayer required by this section is $5,000 or more, no later
921 than December 31 of the year in which the judgment levy is imposed; and
922 (B) if the payment to the taxpayer required by this section is less than $5,000, within
923 60 days after the date the final and unappealable judgment or order is issued in accordance with
924 Subsection (3).

925 (b) Notwithstanding Subsection (10)(a), a taxpayer may enter into an agreement:
926 (i) that establishes a time period other than a time period described in Subsection
927 (10)(a) for making a payment to the taxpayer that is required by this section; and
928 (ii) with:
929 (A) an authorized officer of a taxing entity for a tax imposed by a taxing entity; or
930 (B) an authorized officer of the state for a tax imposed by the state.
931 Section 11. Effective date.
932 This bill takes effect on January 1, 2009.
933 Section 12. Coordinating H.B. 54 with H.B. 186 -- Technical amendments.
934 If this H.B. 54 and H.B. 186, Property Tax -- County Assessment and Collection
935 Amendments, both pass, it is the intent of the Legislature that the Office of Legislative
936 Research and General Counsel, in preparing the Utah Code database for publication:
937 (1) replace the references in Subsection 59-2-303.1(4) in this bill as follows:
938 (a) "Section 59-2-906.1" with "Section 59-2-1602"; and
939 (b) "Section 59-2-906.2" with "Section 59-2-1603"; and
940 (2) modify Subsection 59-2-1603(2) in H.B. 186 to read:
941 "[(b) subject to Subsection (7),] (2) Except as provided in Subsection 59-2-303.1(4),
942 money derived from funds transmitted by contributing counties [of the second through sixth
943 class and any remaining monies not distributed under Subsection (1)(a)] shall be disbursed pro
944 rata to receiving counties of the second through sixth class based upon the number of adjusted
945 parcel units in each county as determined in Subsection [(2)] (3) ."