(5) If a county assessor does not allow a property owner a residential
exemption in accordance with this section, the property owner may file an
application to appeal with the county board of equalization in accordance with the
procedures described in Section 59-2-1004.
101
{
(5)
}
(6)
(a) A property owner shall pay a penalty described in Subsection
{
(5)
}
(6)
(b) for each tax
102
year the property owner:
103
(i) knowingly files a statement described in Subsection (2) with false information; or
104
(ii) falsely claims the owner's property is residential property that qualifies for a
105
residential exemption in Section
59-2-103
.
106
(b) The penalty described in Subsection
{
(5)
}
(6)
(a) is an amount equal to
the sum of:
107
(i) the property tax that would have been due on the property without the residential
108
exemption for the tax year in which:
109
(A) the property owner received the residential exemption; and
110
(B) violated Subsection
{
(5)
}
(6)
(a); and
111
(ii) 10% of the amount described in Subsection
{
(5)
}
(6)
(b)(i).
112
[(4)]
{
(6)
}
(7)
(a) In accordance with Title 63, Chapter 46a, Utah
Administrative Rulemaking
113
Act, the commission shall make rules providing:
114
(i) the form for the statement described in Subsection [(1)] (2); and
115
(ii) the contents of the form for the statement described in Subsection [(1)] (2).
116
(b) The commission shall make the form described in Subsection [(4)]
{
(6)
}
(7)
(a) available
117
to counties.
The motion to amend passed unanimously with Rep. Hughes and Rep. Tilton absent for the vote.
Rep. Froerer, accompanied by Angela Oakes, Associate General Counsel Office of Legislative
Research and General Counsel, explained the bill to the committee. The following individuals
spoke in favor of the bill:
James Bray Fair Property Tax Committee, Washington County
John Primbs Huntsville resident
Stephen Clarke Eden resident (Ogden Valley GEM Committee)
Larry Zini Valley Citizens for Responsible Development, Ogden Valley
Royce Van Tassell, Utah Taxpayers Association, spoke against the bill.
MOTION: Rep. Johnson moved to send H.B. 155 as amended to interim for further study.
SUBSTITUTE MOTION: Rep. Last moved to transmit H.B. 155 with a favorable
recommendation. The substitute motion failed with Rep. Harper, Rep. Hughes, Rep. Last, Rep.
Tilton, and Rep. Wimmer voting in favor .
The vote on the original motion to send H.B. 155 to interim passed unanimously.
H.B. 304 Reduction in State Sales and Use Tax Rate on Food and Food Ingredients (Rep.
L. Wiley)
MOTION: Rep. Johnson moved to adopt 1st Substitute H.B. 304, Sales and Use Tax Revenues
for Qualified Emergency Food Agencies. The motion passed unanimously with Rep. Last absent
for the vote.
MOTION: Rep. Frank moved to send the original H.B. 304 to interim study. The motion passed
unanimously with Rep. Last absent for the vote.
Rep. Wiley, assisted by Gina Cornia, Executive Director of Utahns Against Hunger, distributed a
handout and introduced 1st Substitute H.B. 304 and explained it to the committee.
MOTION: Rep. Frank moved to transmit the bill with a favorable recommendation. The motion
passed with Rep. Newbold voting in opposition and Rep. Last absent for the vote.
H.B. 373 Uniform Fees on Vintage Motor Vehicles (Rep. W. Harper)
MOTION: Rep. Harper moved to adopt 1st Substitute H.B. 373. The motion passed
unanimously with Rep. Cosgrove and Rep. Last absent for the vote.
Rep. Harper introduced the bill and explained it to the committee. Wayne Jones, Executive
Director, Utah Independent Auto Dealers Association, spoke in favor of the bill.
MOTION: Rep. Newbold moved to transmit 1st Substitute H.B. 373 with a favorable
recommendation. The motion passed unanimously with Rep. Last absent for the vote.
H.B. 365 Aviation Amendments (Rep. W. Harper)
MOTION: Rep. Harper moved to amend H.B. 365 as follows:
1. Page
8, Lines 236 through 243
:
236
(8) (a) The Utah Division of Aeronautics shall maintain a statewide database of all
237
aircraft based within the state.
238
(b) On or before October 1 of each year, the Utah Division of Aeronautics shall
239
provide the Tax Commission with
{
access to
}
the data the Tax Commission
requires from
the database described in Subsection (8)(a).
240
(c) In accordance with Title 63, Chapter 46a, Utah Administrative Rulemaking Act,
the
241
commission may by rule define the contents of the database described in Subsection
(8)(a).
242
(9) The Tax Commission may suspend or revoke a registration if it determines that
the
243
required fee has not been paid and the fee is not paid upon reasonable notice and demand.
The motion passed unanimously with Rep. Last absent for the vote.
Rep. Harper introduced the amended bill and explained it to the committee. The following
individuals spoke in favor of the bill:
Jim Petersen Utah Airport Operators Association
John Hafen Utah Airport Operators Association
Leonard Wojick Utah General Aviation Association
Kris Poulson Utah County Assessor
The following individuals spoke to the bill:
Lee Gardner Salt Lake County Assessor
Rod Marrelli Utah State Tax Commission
Chris Finlinson representing Salt Lake County spoke against the bill.
MOTION: Rep. Newbold moved to transmit H.B. 365 as amended with a favorable
recommendation. The motion passed with Rep. Cosgrove, Rep. Johnson, and Rep. McGee voting
in opposition and Rep. Hughes and Rep. Last absent for the vote.
1st Sub. S.B. 137 Mineral Production Tax Withholding Amendments (Sen. W.
Niederhauser) (Rep. J. Dougall)
Sen Niederhauser introduced the bill and explained it to the committee. Bruce Johnson, Utah Tax
Commission spoke to the bill.
MOTION: Rep. Harper moved to transmit 1st Sub. S.B. 137 with a favorable recommendation.
The motion passed unanimously with Rep. Last and Rep. Tilton absent for the vote.
H.B. 180 Study on Taxpayer Advocate Program (Rep. K. Grover)
H.B. 180 was not heard in this meeting
S.B. 135 Extending the Sales and Use Tax Exemption for Pollution Control Facilities
(Sen. W. Niederhauser) (Rep. J. Dougall)
S.B. 135 was not heard in this meeting.
S.B. 64 Income Tax - Capital Gain Transactions (Sen. W. Niederhauser) (Rep. J.
Dougall)
S. B. 64 was not heard in this meeting.
S.B. 31 Income Tax Amendments (Sen. W. Niederhauser) (Rep. J. Dougall)
S. B. 31 was not heard in this meeting.
S.B. 96 Multi-channel Video or Audio Service Tax Act Amendments (Sen. W.
Niederhauser) (Rep. K. Garn)
S. B. 96 was not heard in this meeting.
MOTION: Rep. Harper moved to adjourn. The motion passed unanimously with Rep. Last and
Rep. Tilton absent for the vote..
Rep. Dougall adjourned the meeting at 10:00 a.m.
__________________________
Rep. John Dougall, Chair