Download Zipped Enrolled WP 6.1 HB0061.ZIP 17,462 Bytes
[Introduced][Amended][Status][Bill Documents][Fiscal Note][Bills Directory]
H.B. 61 Enrolled
AN ACT RELATING TO THE PROPERTY TAX ACT; RENAMING THE STATE
ASSESSING AND COLLECTING LEVY TO THE MULTICOUNTY ASSESSING AND
COLLECTING LEVY; MODIFYING THE INFORMATION CONTAINED ON
PROPERTY TAX NOTICES AND VALUATION NOTICES; MODIFYING THE
PROPERTY TAX INCREASE NOTICE AND ADVERTISEMENT PROVISIONS;
MAKING TECHNICAL CORRECTIONS; AND PROVIDING FOR RETROSPECTIVE
OPERATION.
This act affects sections of Utah Code Annotated 1953 as follows:
AMENDS:
59-2-906.1, as last amended by Chapter 271, Laws of Utah 1995
59-2-906.3, as enacted by Chapter 243, Laws of Utah 1993
59-2-911, as last amended by Chapter 271, Laws of Utah 1995
59-2-918, as last amended by Chapter 271, Laws of Utah 1995
59-2-919, as last amended by Chapters 271 and 278, Laws of Utah 1995
59-2-1317, as last amended by Chapters 181 and 278, Laws of Utah 1995
Be it enacted by the Legislature of the state of Utah:
Section 1. Section 59-2-906.1 is amended to read:
59-2-906.1. Property Tax Valuation Agency Fund -- Creation -- Statewide levy --
Additional county levy permitted.
(1) (a) There is created the Property Tax Valuation Agency Fund, to be funded by a
[
Subsection (2).
(b) The multicounty assessing and collecting levy under Subsection (1)(a) shall be
imposed annually by each county in the state.
[
under Subsection (1)(a) and the disbursement formulas established in Section 59-2-906.2 is to
promote the accurate valuation of property, the establishment and maintenance of uniform
assessment levels within and among counties, and the efficient administration of the property tax
system, including the costs of assessment, collection, and distribution of property taxes.
[
(1) shall be deposited in and become part of the fund.
(2) (a) Except as authorized in Subsection (2)(b), beginning in fiscal year 1996-97 to fund
the Property Tax Valuation Agency Fund the Legislature shall authorize [
multicounty assessing and collecting levy, except that the multicounty assessing and collecting levy
may not [
as defined in Section 53A-17a-103.
(b) If the Legislature authorizes a multicounty assessing and collecting levy that exceeds the
certified revenue levy, it is subject to the notice requirements of Section 59-2-926.
(3) (a) The multicounty assessing and collecting levy authorized by the Legislature under
Subsection (2) shall be separately stated on the tax notice as a [
collecting levy.
(b) [
Subsection (2) is:
(i) exempt from the redevelopment provisions of Subsections 17A-2-1199.48(1),
17A-2-1199.48(2), 17A-2-1247(1), and 17A-2-1247(2);
(ii) in addition to and exempt from the maximum levies allowable under Section 59-2-908;
and
(iii) exempt from the notice requirements of Sections 59-2-918 and 59-2-919.
(c) Each county shall transmit quarterly to the state treasurer the portion of the .0003 [
multicounty assessing and collecting levy which is above the amount to which that county is entitled
to under Section 59-2-906.2.
(i) The revenue shall be transmitted no later than the 10th day of the month following the
end of the quarter in which the revenue is collected.
(ii) If revenue is transmitted after the 10th day of the month following the end of the quarter
in which the revenue is collected, the county shall pay an interest penalty at the rate of 10% each
year until the revenue is transmitted.
(d) The state treasurer shall deposit the revenue from the [
collecting levy, any interest accrued from that levy, and any penalties received under Subsection
(3)(c) in the Property Tax Valuation Agency Fund.
(4) Each county may levy an additional property tax up to .0002 per dollar of taxable value
of taxable property as reported by each county. This levy shall be stated on the tax notice as a county
assessing and collecting levy.
(a) The purpose of the levy established in this Subsection (4) is to promote the accurate
valuation of property, the establishment and maintenance of uniform assessment levels within and
among counties, and the efficient administration of the property tax system, including the costs of
assessment, collection, and distribution of property taxes.
(b) Any levy established in Subsection (4)(a) is:
(i) exempt from the redevelopment provisions of Subsections 17A-2-1199.48(1),
17A-2-1199.48(2), 17A-2-1247(1), and 17A-2-1247(2);
(ii) in addition to and exempt from the maximum levies allowable under Section 59-2-908;
and
(iii) is subject to the notice requirements of Sections 59-2-918 and 59-2-919.
Section 2. Section 59-2-906.3 is amended to read:
59-2-906.3. Additional levies by counties.
(1) Beginning January 1, 1994, a county may levy an additional tax to fund state mandated
actions to meet legislative mandates or judicial or administrative orders which relate to promoting
the accurate valuation of property, the establishment and maintenance of uniform assessment levels
within and among counties, and the administration of the property tax system. An additional rate
levied under this Subsection (1):
(a) shall be stated on the tax notice, and may be included on the tax notice with the county
assessing and collecting levy authorized under Subsection 59-2-906.1(4);
(b) may not be included in determining the maximum allowable levy for the county or other
taxing entities; and
(c) is subject to the notice requirements of Sections 59-2-918 and 59-2-919.
(2) Beginning January 1, 1994, a county may levy an additional tax for reappraisal programs
that are formally adopted by the county commission and which conform to tax commission rules.
An additional rate levied under this Subsection (2):
(a) shall be stated on the tax notice, and may be included on the tax notice with the county
assessing and collecting levy authorized under Subsection 59-2-906.1(4);
(b) may not be included in determining the maximum allowable levy for the county or other
taxing entities; and
(c) is subject to the notice requirements of Sections 59-2-918 and 59-2-919.
Section 3. Section 59-2-911 is amended to read:
59-2-911. Exceptions to maximum levy limitation.
(1) The maximum levies set forth in Section 59-2-908 do not apply to and do not include:
(a) levies made to pay outstanding judgment debts;
(b) levies made in any special improvement districts;
(c) levies made for extended services in any county service area;
(d) levies made for county library services;
(e) levies made to be used for storm water, flood, and water quality control;
(f) levies made to share disaster recovery expenses for public facilities and structures as a
condition of state assistance when a Presidential Declaration has been issued under the Disaster
Relief Act of 1974 [
(g) levies made to pay interest and provide for a sinking fund in connection with any bonded
or voter authorized indebtedness, including the bonded or voter authorized indebtedness of county
service areas, special service districts, and special improvement districts;
(h) levies made to fund local health departments;
(i) levies made to fund public transit districts;
(j) levies made to establish, maintain, and replenish special improvement guaranty funds;
(k) levies made in any special service district;
(l) levies made to fund municipal-type services to unincorporated areas of counties under
Title 17, Chapter 34, Municipal-type Services to Unincorporated Areas;
(m) levies made to fund the purchase of paramedic or ambulance facilities and equipment
and to defray administration, personnel, and other costs of providing emergency medical and
paramedic services, but this exception only applies to those counties in which a resolution setting
forth the intention to make those levies has been duly adopted by the county legislative body and
approved by a majority of the voters of the county voting at a special or general election;
(n) levies made to pay for the costs of state legislative mandates or judicial or administrative
orders under Section 59-2-906.3;
(o) the [
accurate property valuations, uniform assessment levels, and the efficient administration of the
property tax system under Section 59-2-906.1; and
(p) all other exceptions to the maximum levy limitation pursuant to statute.
(2) (a) Upon the retirement of bonds issued for the development of a convention complex
described in Section 17-12-4, and notwithstanding Section 59-2-908, any county of the first class
may continue to impose a property tax levy equivalent to the average property tax levy previously
imposed to pay debt service on those retired bonds.
(b) Notwithstanding that the imposition of the levy set forth in Subsection (2)(a) may not
result in an increased amount of ad valorem tax revenue, it is subject to the notice requirements of
Sections 59-2-918 and 59-2-919.
(c) The revenues from this continued levy shall be used only for the funding of convention
facilities as defined in Section 59-12-602.
Section 4. Section 59-2-918 is amended to read:
59-2-918. Advertisement of proposed tax increase -- Notice -- Contents.
(1) A taxing entity may not budget an increased amount of ad valorem tax revenue exclusive
of revenue from new growth as defined in Subsection 59-2-924(2) unless it advertises its intention
to do so at the same time that it advertises its intention to fix its budget for the forthcoming fiscal
year.
(2) (a) For taxing entities operating under a July 1 through June 30 fiscal year, the
advertisement required by this section may be combined with the advertisement required by Section
59-2-919.
(b) For taxing entities operating under a January 1 through December 31 fiscal year, the
advertisement shall meet the size, type, placement, and frequency requirements established under
Section 59-2-919.
(3) The form of the advertisement shall meet the size, type, placement, and frequency
requirements established under Section 59-2-919 and shall be substantially as follows:
The (name of the taxing entity) [
property tax revenue [
a result of the proposed increase, the tax on a (insert the average value of a residence in the taxing
entity rounded to the nearest thousand dollars) residence will be $__________, and the tax on a
business having the same value as the average value of a residence in the taxing entity will
be__________. Without the proposed increase the tax on a (insert the average value of a residence
in the taxing entity rounded to the nearest thousand dollars) residence would be $__________, and
the tax on a business having the same value as the average value of a residence in the taxing entity
would be_________. The (name of the taxing entity) is proposing to increase its property tax
revenue from $__________ collected last year to $__________ proposed this year, an increase of
__________%.
[
[
[
[
[
[
All concerned citizens are invited to [
to be held on (date and time) at (meeting place)."
(4) If a final decision [
increased amount of ad valorem tax revenue is not [
taxing entity shall announce at the public hearing the scheduled time and place for consideration and
adoption of the proposed budget increase.
[
(5) [
fiscal year shall by March 1 notify the county of the date, time, and place of the public hearing at
which the budget for the following fiscal year will be considered. The county shall include that
information with the tax notice.
Section 5. Section 59-2-919 is amended to read:
59-2-919. Resolution proposing tax increases -- Notice -- Contents of notice of proposed
tax increase -- Personal mailed notice in addition to advertisement -- Contents of personal
mailed notice -- Hearing -- Dates.
A tax rate in excess of the certified tax rate may not be levied until a resolution has been
approved by the taxing entity in accordance with the following procedure:
(1) (a) The taxing entity shall advertise its intent to exceed the certified tax rate in a
newspaper or combination of newspapers of general circulation in the [
(b) The advertisement shall be no less than 1/4 page in size and the type used shall be no
smaller than 18 point, and surrounded by a 1/4-inch border.
(c) The advertisement may not be placed in that portion of the newspaper where legal notices
and classified advertisements appear.
(d) It is legislative intent that, whenever possible, the advertisement appear in a newspaper
that is published at least [
(e) It is further the intent of the Legislature that the newspaper or combination of newspapers
selected be [
of limited subject matter.
(f) The advertisement shall be run once each week for the two weeks preceding the adoption
of the final budget.
(g) The advertisement shall state that the taxing entity will meet on a certain day, time, and
place fixed in the advertisement, which shall be not less than seven days after the day the first
advertisement is published, for the purpose of hearing comments regarding any proposed increase
and to explain the reasons for the proposed increase.
(h) The meeting on the proposed increase may coincide with the hearing on the proposed
budget of the taxing entity.
(2) The form and content of the notice shall be substantially as follows:
The (name of the taxing entity) [
property tax revenue [
result of the proposed increase, the tax on a (insert the average value of a residence in the taxing
entity rounded to the nearest thousand dollars) residence will be $__________, and the tax on a
business having the same value as the average value of a residence in the taxing entity will be
$__________. Without the proposed increase the tax on a (insert the average value of a residence
in the taxing entity rounded to the nearest thousand dollars) residence would be $__________, and
the tax on a business having the same value as the average value of a residence in the taxing entity
would be $__________. The (name of the taxing entity) is proposing to increase its property tax
revenue from $__________ collected last year to $__________ proposed this year, an increase of
__________%.
The (insert year) proposed tax rate is __________. Without the proposed increase the rate
would be __________.
[
[
[
[
[
[
All concerned citizens are invited to [
on (date and time) at (meeting place)."
(3) The commission shall adopt rules governing the joint use of one advertisement under this
section or Section 59-2-918 by two or more taxing entities and may, upon petition by any taxing
entity, authorize either:
(a) the use of weekly newspapers in counties having both daily and weekly newspapers
where the weekly newspaper would provide equal or greater notice to the taxpayer; or
(b) the use of a commission-approved direct notice to each taxpayer if the cost of the
advertisement would cause undue hardship and the direct notice is different and separate from that
provided for in Subsection (4).
(4) In addition to providing the notice required by [
county auditor, on or before July 22 of each year, shall notify, by mail, [
real estate as defined in Section 59-2-102 [
(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) the notice shall be printed on a form that is:
(i) approved by the commission; and
(ii) uniform in content in all counties in the state;
(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 taxpayer relief, options for payment of taxes, and
collection procedures;
(vii) other information specifically authorized to be included on the notice under Title 59,
Chapter 2, Property Tax Act; and
(viii) other property tax information approved by the commission.
(5) The taxing entity, after the hearing has been held in accordance with the above
procedures, may adopt a resolution levying a tax rate in excess of the certified tax rate. If the
resolution adopting the tax rate is not adopted on the day of the public hearing, the scheduled time
and place for consideration and adoption of the resolution shall be announced at the public hearing.
If the resolution is to be considered at a day and time that is more than two weeks after the public
hearing described in Subsection (4)(c)(v), the taxing entity shall advertise the date of the proposed
adoption of the resolution in the same manner as provided under Subsections (1) and (2).
(6) All hearings shall be open to the public. The governing body of the taxing entity
conducting the hearing shall permit all interested parties desiring to be heard an opportunity to
present oral testimony within reasonable time limits.
(7) Each taxing entity shall notify the county legislative body by March 1 of each year of
the date, time, and place of its public hearing. A taxing entity may not schedule its hearing at the
same time as another overlapping taxing entity in the same county, but all taxing entities in which
the power to set tax levies is vested in the same governing board or authority may consolidate the
required hearings into one hearing. The county legislative body shall resolve any conflicts in hearing
dates and times after consultation with each affected taxing entity.
Section 6. Section 59-2-1317 is amended to read:
59-2-1317. Index of property owners -- Tax notice.
(1) Upon receipt of the assessment roll, the county treasurer shall index the names of all
property owners shown by the assessment roll. The commission shall prescribe a form of index
which shall be uniform in all the counties throughout the state.
(2) [
those taxpayers under Sections 59-2-1302 and 59-2-1307, by mail, postage prepaid, or leave at the
taxpayer's residence or usual place of business, if known, a notice containing:
[
[
[
59-2-303.1;
[
(e) the aggregate amount of taxes to be paid for state, county, city, town, school, and other
purposes;
(f) property tax information pertaining to taxpayer relief, options for payment of taxes, and
collection procedures;
(g) other information specifically authorized to be included on the notice under Title 59,
Chapter 2, Property Tax Act; and
(h) other property tax information approved by the commission.
[
[
[
[
[
(3) For any property on which a property tax delinquency exists, the treasurer shall stamp
on the notice "Prior taxes are delinquent on this parcel. "The notice shall set out separately all taxes
levied only on a certain kind or class of property for a special purpose or purposes, and shall have
printed or stamped on it the effective rate of taxation for each purpose for which taxes have been
levied, when and where payable, the date the taxes will be delinquent, and the penalty provided by
law.
(4) The notice shall be mailed by November 1. The notice shall be in duplicate form and
the county treasurer need not mail out a tax receipt acknowledging payment.
(5) After notices have been mailed, the county treasurer shall make available the assessment
roll, map books, and statements to the clerk of the county board of equalization.
Section 7. Retrospective operation.
This act has retrospective operation to January 1, 1997.
[Bill Documents][Bills Directory]