House of Representatives State of Utah


         UTAH STATE CAPITOL COMPLEX . 350 STATE CAPITOL
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         P.O. BOX 145030 . SALT LAKE CITY, UTAH 84114-5030 . (801) 538-1029

        February 11, 2013

Madam Speaker:

    The Revenue and Taxation Committee reports a favorable recommendation on S.B. 35, PROPERTY TAXATION OF BUSINESS PERSONAL PROPERTY, by Senator W. Harper, with the following amendments:

1.    Page 3, Lines 75 through 79 :    

             75          (3)

  (a) For the first calendar year in which a taxpayer qualifies for an exemption described in Subsection (2), a county assessor may require a taxpayer to file a signed statement described in Section 59-2-306.

    (b)  
Notwithstanding Section 59-2-306 , for a calendar year in which a taxpayer qualifies

             76      for an exemption described in Subsection (2)
  after the calendar year described in Subsection (3)(a)       , a signed statement described in Section 59-2-306

             77      with respect to the taxable tangible personal property that is exempt under Subsection (2) may
             78      only require the taxpayer to certify, under penalty of perjury, that the taxpayer qualifies for the
             79      exemption under Subsection (2).

    Respectfully,

    Ryan D. Wilcox
    Committee Chair

Voting: 10-0-6
3 SB0035.HC1.wpd 2/11/13 10:56 am phildean/PVD RLR/PVD

Bill Number
Action Class
Action Code

*SB0035*
*H*
*HCRAMD*

 SB0035
H
HCRAMD