House of Representatives
State of Utah
Mr. Speaker:
The Revenue and Taxation Committee reports a favorable recommendation on H.B. 54,
PROPERTY TAX ASSESSMENT REVISIONS, by Representative W. Harper, with the following
amendments:
Respectfully,
John Dougall
Voting: 12-0-2
1. Page
1, Lines 16 through 25
:
16
. requires a county assessor of a first, second, or third class county to use a
computer
17
assisted mass appraisal system to conduct its annual update of property values;
18
. requires a county assessor to maintain a record of the last
appraisal
}
property review
date for each
19
parcel of real property located within the county assessor's county on the county's
20
computer system;
21
. requires a county assessor to prepare a five-year plan to comply with the
statutory
22
appraisal requirements;
23
. requires a county assessor to include the last
appraisal
}
property
review
date for a parcel of property
24
on the property owner's tax notice; and
25
. makes technical changes.
2. Page
2, Lines 28 through 30
:
28
Other Special Clauses:
29
This bill takes effect on January 1, 2009.
30
Utah Code Sections Affected:
3. Page
11, Line 332 through Page 12, Line 364
:
332
(1) For purposes of this section:
333
(a) "
Appraisal
}
Property review
date" means the date a county assessor
completes a detailed review of
334
the property characteristics of a parcel of real property in accordance with Subsection
(3)(a).
335
(b) "Corrective action" includes:
336
(i) factoring pursuant to Section
59-2-704
;
337
(ii) notifying the state auditor that the county failed to comply with the requirements
of
338
this section; or
339
(iii) filing a petition for a court order requiring a county to take action.
340
(c) "Mass appraisal system" means a computer assisted mass appraisal system
that
(i)
341
county assessor uses to value real property
.
}
; and
(ii) includes at least the following system features:
(A) has the ability to update all parcels of real property located within the
county each year;
(B) can be programed with specialized criteria;
(C) provides uniform and equal treatment of parcels of real property
throughout the county; and
(D) annually updates all parcels of real property within the county.
342
[(1) Beginning January 1, 1994, each] (2) (a) The county assessor shall annually
343
update property values of property as provided in Section
59-2-301
based on a systematic
344
review of current market data. [In addition,]
345
(b) The county assessor of a county of the first, second, or third class shall conduct
the
346
annual update described in Subsection (2)(a) by using a mass appraisal system on or
before the
347
following:
348
(i) for a county of the first class, January 1, 2009;
349
(ii) for a county of the second class, January 1, 2010; and
350
(iii) for a county of the third class, January 1, 2011.
(i) described in Subsection (1)(c); and
(ii) of the commission.
351
(3) (a) In addition to the requirements in Subsection (2) , the county assessor shall
352
complete a detailed review of property characteristics for each property at least once
every five
353
years.
354
(b) The county assessor shall maintain on the county's computer system, a record of
the
355
last
appraisal
}
property review
date for each parcel of real property located
within the county assessor's county.
356
[(a)] (4)
357
that:
358
[(i)]
(a)
}
(i)
a county assessor has not satisfactorily followed the current
mass appraisal
359
standards, as provided by law;
360
[(ii)]
(b)
}
(ii)
the sales-assessment ratio, coefficients of dispersion, or
other statistical
361
measures of appraisal performance related to the studies required by Section
59-2-704
are
not
362
within the standards provided by law; or
363
[(iii)]
(c)
}
(iii)
the county assessor has failed to comply with the
requirements of [Subsection
364
(1)] this section.
(b) If a county assessor fails to comply with the requirements of this section for
one year, the commission shall assist the county assessor in fulfilling the
requirements of Subsections (2) and (3).
(c) If a county assessor fails to comply with the requirements of this section for
two consecutive years, the county will lose the county's allocation of the revenue
generated statewide from the imposition of the multicounty assessing and collecting
levy authorized in Sections 59-2-906.1 and 59-2-906.2,
4. Page
27, Lines 822 through 825
:
822
(A) an authorized officer of a taxing entity for a tax imposed by a taxing entity; or
823
(B) an authorized officer of the state for a tax imposed by the state.
Section 10. Coordinating H.B. 54 with H.B. 186 -- Technical amendments.
If this H.B. 54 and H.B. 186, Property Tax -- County Assessment and Collection
Amendments, both pass, it is the intent of the Legislature that the Office of
Legislative Research and General Counsel, in preparing the Utah Code database for
publication, replace the references in Subsection 59-2-303.1(4)(c) to:
(1) "Section 59-2-906.1" with "Section 59-2-1602"; and
(2) "Section 59-2-906.2" with "Section 59-2-1603".
824
Section
10
}
11
. Effective date.
825
This bill takes effect on January 1, 2009.
Committee Chair
3 HB0054.HC1.wpd 2/1/08 9:58 am bhowe/BRH ADO/PVD
Bill Number
*HB0054*
HB0054