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S.B. 186 Enrolled

    

PROPERTY TAX - REAL AND PERSONAL

    
PROPERTY ASSESSMENT AMENDMENTS

    
1997 GENERAL SESSION

    
STATE OF UTAH

    
Sponsor: Mike Dmitrich

    AN ACT RELATING TO THE PROPERTY TAX ACT; CLARIFYING THAT UNIFORM FEES
    ARE SUBJECT TO THE SAME COLLECTIONS AND DELINQUENCY PROVISIONS
    AS TAXES ON PERSONAL PROPERTY; REMOVING THE DEADLINE FOR
    LISTING UNPAID TAXES OR UNPAID UNIFORM FEES ON RECORDS OF
    ASSESSMENT; MAKING TECHNICAL CHANGES; PROVIDING AN EFFECTIVE
    DATE; AND PROVIDING A COORDINATION CLAUSE.
    This act affects sections of Utah Code Annotated 1953 as follows:
    AMENDS:
         59-2-1302, as last amended by Chapter 237, Laws of Utah 1992
         59-2-1308, as last amended by Chapter 22, Laws of Utah 1989
    Be it enacted by the Legislature of the state of Utah:
        Section 1. Section 59-2-1302 is amended to read:
         59-2-1302. Assessor's duties -- Collection of uniform fees and taxes on personal
     property -- Unpaid tax on uniform fee is a lien -- Delinquency interest -- Rate.
        (1) At the time of [making the assessment of] assessing taxes or uniform fees on personal
    property the assessor shall:
        (a) list the personal property tax or uniform fee as provided in Subsection (3) with the real
    property of the owner in the manner required by law if[, in] the [assessor's opinion,] the assessor
    determines that the real property is sufficient to secure the payment of the personal property taxes
    or uniform fees;
        (b) immediately collect the taxes or uniform fees due on the personal property; or
        (c) on or before the day [when] on which the tax or uniform fee on personal property is
    due, obtain from the taxpayer a [good and sufficient] bond[,] that is:
        (i) payable to the county in an amount [20% in excess of the tax,] equal to the amount of

    the tax or uniform fee due, plus 20% of the amount of the tax or uniform fee due; and
        (ii) conditioned for the payment of the tax [prior to] or uniform fee on or before November
    30.
        (2) (a) [Every] An unpaid tax as defined in Section 59-1-705, or unpaid uniform fee upon
    personal property listed with the real property [before May 15] is a lien upon the owner's real
    property [of the owner of the property] as of 12 o'clock noon of January 1 of each year.
        (b) An unpaid tax as defined in Section 59-1-705, or unpaid uniform fee upon personal
    property not listed with the real property is a lien upon the owner's personal property as of 12 o'clock
    noon of January 1 of each year.
        [(b)] (3) The [personal property] assessor shall make the listing [shall be made either] under
    this section:
        [(i)] (a) on the record of assessment of the real property; or
        [(ii)] (b) by entering a reference [which shows] showing the record of the assessment of the
    personal property on the record of assessment of the real property.
        [(c) Every unpaid tax as defined in Section 59-1-705, or unpaid uniform fee upon personal
    property not listed with the real property of the owner is a lien on that personal property as of 12
    o'clock noon of January 1 of each year.]
        [(3) ] (4) (a) The amount of tax or uniform fee assessed upon personal property is delinquent
    if the tax or uniform fee is not paid within 30 days [of] after the [mailing of] day on which the tax
    notice[, and] or the combined affidavit and tax notice due under Section 59-2-306 is mailed.
        (b) Delinquent taxes or uniform fees under Subsection (4)(a) shall bear interest from the date
    of delinquency until the day on which the delinquent tax or uniform fee is paid at a rate [which] that
    is 600 basis points [(6%)] above the "Federal Discount Rate" as of the preceding January 1.
        Section 2. Section 59-2-1308 is amended to read:
         59-2-1308. Property assessed by commission -- Collection procedures -- Exceptions.
        (1) Property taxes assessed by the commission shall be collected, billed, and paid in the
    manner provided for the collection, billing, and enforcement of other general property taxes under
    this chapter, except:

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        (a) the rolling stock of car companies; and [automobiles, motor stages, motor transports, and
    trailers]
        (b) if employed in a common-carrier business[, shall be collected, billed, and payment
    enforced in the manner provided for the collection, billing, and enforcement of other general
    property taxes under this chapter.]:
        (i) automobiles;
        (ii) motor stages;
        (iii) motor transports; and
        (iv) trailers.
        (2) (a) [If the county treasurer finds that a person liable for the payment of ad valorem tax
    which is assessed by the commission under Section 59-2-201, except upon the assessment of the
    rolling stock of car companies and of automobiles, motor stages, motor transports, and trailers
    employed in a common-carrier business,] A county treasurer may require a taxpayer, other than a
    taxpayer described in Subsection (1)(a) or (b), to pay an ad valorem tax liability immediately if:
        (i) the taxpayer's property taxes are assessed by the commission under Section 59-2-201; and
        (ii) the taxpayer gives any indication of [either]:
        (A) departing from [this] the state[, or];
        (B) removing the [person's] taxpayer's property from [this] the state[,]; or [doing]
        (C) doing any other act which may prejudice or hinder the collection process for any
    assessment period[, the county treasurer may declare any ad valorem tax liability immediately due
    and payable].
        (b) If [the] a tax is not paid as provided in this chapter, the [collection] county treasurer shall
    [be made by the county treasurer] collect the tax:
        (i) for personal property and uniform fees, in the same manner as is provided for the
    collection of delinquent taxes or uniform fees under Sections 59-2-1302 and 59-2-1303 [for personal
    property and]; or
        (ii) for all other property, including personal property and uniform fees listed with real
    property under Section 59-2-1302, in the same manner as is provided for the collection of delinquent

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    taxes under Section 59-2-1331 [for all other property, including personal property listed with real
    property under Section 59-2-1302].
        (c) The provisions [under] of Sections 59-2-1302 and 59-2-1303 apply to the assessment by
    the commission or the county assessor[, except the rolling stock of car companies and automobiles,
    motor stages, motor transports, and trailers employed in a common-carrier business] of taxpayers
    other than a taxpayer described in Subsection (1)(a) or (b).
        Section 3. Effective date.
        This act takes effect on January 1, 1998.
        Section 4. Coordination clause.
        If this bill and S.B. 117, Commercial Vehicle Registration, both pass, it is the intent of the
    Legislature that the amendments to Subsection 59-2-1308(2) in this bill supersede the amendments
    to Subsection 59-2-1308(2) in S.B. 117, and that Subsection 59-2-1308(1) be replaced with the
    following language:
        (1) Property taxes assessed by the commission shall be collected, billed, and paid in the
    manner provided for the collection, billing, and enforcement of other general property taxes under
    this chapter, except:
        (a) the rolling stock of rail car companies; and
        (b) state-assessed commercial vehicles.

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