59-2-919.1. Notice of property valuation and tax changes.
(1) In addition to the notice requirements of Section 59-2-919, the county auditor, on or
before July 22 of each year, shall notify, by mail, each owner of real estate as defined in Section
59-2-102 who is listed on the assessment roll.
(2) The notice described in Subsection (1) shall:
(a) be sent to all owners of real property by mail not less than ten days before the day on
which:
(i) the county board of equalization meets; and
(ii) the taxing entity holds a public hearing on the proposed increase in the certified tax rate;
(b) be printed on a form that is:
(i) approved by the commission; and
(ii) uniform in content in all counties in the state; and
(c) contain for each property:
(i) the value of the property;
(ii) the date the county board of equalization will meet to hear complaints on the valuation;
(iii) itemized tax information for all taxing entities, including a separate statement for the
minimum school levy under Section 53A-17a-135 stating:
(A) the dollar amount the taxpayer would have paid based on last year's rate; and
(B) the amount of the taxpayer's liability under the current rate;
(iv) the tax impact on the property;
(v) the time and place of the required public hearing for each entity;
(vi) property tax information pertaining to:
(A) taxpayer relief;
(B) options for payment of taxes; and
(C) collection procedures;
(vii) information specifically authorized to be included on the notice under Title 59, Chapter 2,
Property Tax Act;
(viii) the last property review date of the property as described in Subsection
59-2-303.1(1)(c); and
(ix) other property tax information approved by the commission.
Amended by Chapter 204, 2009 General Session
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Last revised: Thursday, May 28, 2009