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H.B. 264





Chief Sponsor: Kraig Powell

Senate Sponsor: ____________

             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
             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

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