H.B.
54
PROPERTY TAX ASSESSMENT REVISIONS
house committee
Amendments
Amendment 1 February 1, 2008 8:54 am
Representative Wayne A. Harper
proposes the following amendments:
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:
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
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".
824
Section
{
10
}
11
. Effective date.
825
This bill takes effect on January 1, 2009.
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