This bill coordinates with H.B. 186, Property Tax -- Assessment and
Collection Amendments, by changing technical cross references.
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)
a
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.
(c) The county assessor and the commission shall jointly certify that the
county's mass appraisal system meets the requirements:
(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)
(a)
The commission shall take corrective action if the commission
determines
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".
Section
{
10
}
11
. Effective date.
825
This bill takes effect on January 1, 2009.
The motion passed unanimously with Rep. Hughes, Rep. Last, Rep. Newbold, and Rep. Tilton
absent for the vote.
Rep. Harper introduced the amended bill and explained it to the committee. James Gander,
Professor of Economics at the University of Utah, but speaking as a private citizen distributed a
handout and spoke to the bill. Bert Hulet, citizen from Bountiful, spoke to the bill. The following
individuals spoke in favor of the bill:
Royce Van Tassell Utah Taxpayers Association
Ron Mortensen Citizens Coalition for Tax Fairness
Lee Gardner Salt Lake County Assessor
Kris Poulson Utah County Assessor
MOTION: Rep. Frank moved to transmit H.B. 54 as amended with a favorable
recommendation. The motion passed unanimously.
H.B. 58 Severance Tax Amendments (Rep. J. Dougall)
Rep. Dougall expressed the need for more time than was available to discuss the bill, so it was held
to a future meeting.
MOTION: Rep. Newbold moved to adjourn. The motion passed unanimously.
Rep. Dougall adjourned the meeting at 9:46 a.m.
__________________________
Rep. John Dougall, Chair