S.B. 75

1

PUBLICATION OF PROPERTY TAX APPEALS FOR
2 NONRESIDENTIAL PROPERTY
3 2013 GENERAL SESSION
4 STATE OF UTAH
5 Chief Sponsor: Kevin T. Van Tassell
6 House Sponsor: ____________
7
8 LONG TITLE
9 General Description:
10 This bill establishes publication requirements related to certain property tax appeals.
11 Highlighted Provisions:
12 This bill:
13 . requires the State Tax Commission to publish certain information related to a
14 property tax appeal for certain properties; and
15 . makes technical and conforming changes.
16 Money Appropriated in this Bill:
17 None
18 Other Special Clauses:
19 None
20 Utah Code Sections Affected:
21 ENACTS:
22 59-2-1007.1, Utah Code Annotated 1953
23
24 Be it enacted by the Legislature of the state of Utah:
25 Section 1. Section 59-2-1007.1 is enacted to read:
26 59-2-1007.1. Publication of appeal decision by commission.
27 (1) Beginning July 1, 2013, the commission shall publish on the commission's website

28 each final, unappealable decision the commission makes on a property tax appeal made in
29 accordance with Section 59-2-1006 or 59-2-1007 related to property that:
30 (a) is not residential property; and
31 (b) has an initial assessed value established by a county assessor or the commission of
32 $500,000 or more.
33 (2) A decision published under Subsection (1)(a) shall include:
34 (a) the name of the property owner filing the appeal;
35 (b) each year at issue in the appeal;
36 (c) the initial assessed value of the property under appeal as established by the county
37 assessor or the commission;
38 (d) the owner's proposed value for the property that is the subject of the appeal;
39 (e) the commission's final determination of value for the property that is the subject of
40 the appeal; and
41 (f) other information in the commission's decision, except for commercial information
42 as defined in Section 59-1-404 .




Legislative Review Note
as of 2-13-13 1:10 PM

Office of Legislative Research and General Counsel

[Bill Documents]