H.B. 264

1

PROPERTY TAX NOTICE AMENDMENTS
2 2013 GENERAL SESSION
3 STATE OF UTAH
4 Chief Sponsor: Kraig Powell
5 Senate Sponsor: ____________
6
7 LONG TITLE
8 General Description:
9 This bill modifies the content of a property tax notice.
10 Highlighted Provisions:
11 This bill:
12 . requires a property tax notice to state the amount of property taxes imposed on the
13 taxpayer that represents revenue distributed to charter schools.
14 Money Appropriated in this Bill:
15 None
16 Other Special Clauses:
17 None
18 Utah Code Sections Affected:
19 AMENDS:
20 59-2-1317, as last amended by Laws of Utah 1997, Second Special Session, Chapter 2
21
22 Be it enacted by the Legislature of the state of Utah:
23 Section 1. Section 59-2-1317 is amended to read:
24 59-2-1317. Index of property owners -- Tax notice -- Contents of notice.
25 (1) The treasurer shall:
26 (a) collect the taxes; and
27 (b) furnish to each taxpayer, except those taxpayers under Sections 59-2-1302 and

28 59-2-1307 , by mail, postage prepaid, or leave at the taxpayer's residence or usual place of
29 business, if known, a notice stating:
30 (i) the kind and value of property assessed to the taxpayer;
31 (ii) the street address of the property, if available to the county;
32 (iii) that the property may be subject to a detailed review in the next year under Section
33 59-2-303.1 ;
34 (iv) the amount of taxes levied;
35 (v) property tax information pertaining to taxpayer relief, options for payment of taxes,
36 and collection procedures;
37 (vi) other information specifically authorized to be included on the notice under Title
38 59, Chapter 2, Property Tax Act; [and]
39 (vii) the information required by Subsection (5); and
40 [(vii)] (viii) other property tax information approved by the commission.
41 (2) For any property for which property taxes are delinquent, the treasurer shall stamp
42 on the notice "Prior taxes are delinquent on this parcel."
43 (3) The notice shall:
44 (a) separately state all taxes levied only on a certain kind or class of property for a
45 special purpose;
46 (b) have printed or stamped on it when and where the taxes are payable;
47 (c) state the date on which the taxes will be delinquent; and
48 (d) state the penalty provided by law.
49 (4) (a) The notice shall be mailed by November 1.
50 (b) The treasurer shall keep on file in the treasurer's office the information set forth in
51 the notice.
52 (c) The county treasurer is not required to mail out a tax receipt acknowledging
53 payment.
54 (5) (a) The notice a treasurer is required to furnish to a taxpayer under Subsection (1)
55 shall state the amount of property taxes imposed on the taxpayer that represents revenue
56 distributed to charter schools as provided in Section 53A-1a-513 .
57 (b) For purposes of the statement required by Subsection (5)(a), a treasurer shall
58 determine the amount of property taxes described in Subsection (5)(a) in accordance with a

59 formula established by the State Tax Commission in rules adopted in accordance with Title
60 63G, Chapter 3, Utah Administrative Rulemaking Act.
61 (c) By the date specified by the State Tax Commission in rules adopted under
62 Subsection (5)(b), the State Board of Education shall report to county treasurers the estimated
63 amount of revenues of each school district to be distributed to charter schools as provided in
64 Section 53A-1a-513 .




Legislative Review Note
as of 11-28-12 6:10 PM

Office of Legislative Research and General Counsel

[Bill Documents]