S.B. 186

1

PROPERTY TAX - REAL AND PERSONAL
2 PROPERTY ASSESSMENT AMENDMENTS
3 1997 GENERAL SESSION
4 STATE OF UTAH
5 Sponsor: Mike Dmitrich
6 AN ACT RELATING TO THE PROPERTY TAX ACT; CLARIFYING THAT UNIFORM FEES
7 ARE SUBJECT TO THE SAME COLLECTIONS AND DELINQUENCY PROVISIONS AS
8 PERSONAL PROPERTY; REMOVING THE DEADLINE FOR LISTING UNPAID TAXES
9 OR UNPAID UNIFORM FEES ON RECORDS OF ASSESSMENT; MAKING TECHNICAL
10 CHANGES; S [AND] s PROVIDING AN EFFECTIVE DATE S ; AND PROVIDING A
10a COORDINATION CLAUSE s .
11 This act affects sections of Utah Code Annotated 1953 as follows:
12 AMENDS:
13 59-2-1302, as last amended by Chapter 237, Laws of Utah 1992
14 59-2-1308, as last amended by Chapter 22, Laws of Utah 1989
15 Be it enacted by the Legislature of the state of Utah:
16 Section 1. Section 59-2-1302 is amended to read:
17 59-2-1302. Assessor's duties -- Lien of tax on personal property and on uniform fees
18 -- Delinquency interest -- Rate.
19 (1) At the time of [making the assessment of] assessing taxes or uniform fees on personal
20 property the assessor shall:
21 (a) list the personal property tax or uniform fee as provided in Subsection (3) with the real
22 property of the owner in the manner required by law if[, in] the [assessor's opinion,] the assessor
23 determines that the real property is sufficient to secure the payment of the personal property taxes
24 or uniform fees;
25 (b) immediately collect the taxes or uniform fees due on the personal property; or
26 (c) on or before the day [when] on which the tax or uniform fee on personal property is
27 due, obtain from the taxpayer a [good and sufficient] bond[,] that is:
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Amend on 3_goldenrod February 25, 1997

1 (i) payable to the county in an amount [20% in excess of the tax,] equal to the amount of
2 the tax or uniform fee due, plus 20% of the amount of the tax or uniform fee due; and
3 (ii) conditioned for the payment of the tax [prior to] or uniform fee on or before November
4 30.
5 (2) (a) [Every] An unpaid tax as defined in Section 59-1-705, or unpaid uniform fee upon
6 personal property listed with the real property [before May 15] is a lien upon the owner's real
7 property [of the owner of the property] as of 12 o'clock noon of January 1 of each year.
8 (b) An unpaid tax as defined in Section 59-1-705, or unpaid uniform fee upon personal
9 property not listed with the real property is a lien upon the owner's personal property as of 12
10 o'clock noon of January 1 of each year.
11 [(b)] (3) The [personal property] assessor shall make the listing [shall be made either]
12 under this section:
13 [(i)] (a) on the record of assessment of the real property; or
14 [(ii)] (b) by entering a reference [which shows] showing the record of the assessment of
15 the personal property on the record of assessment of the real property.
16 [(c) Every unpaid tax as defined in Section 59-1-705, or unpaid uniform fee upon personal
17 property not listed with the real property of the owner is a lien on that personal property as of 12
18 o'clock noon of January 1 of each year.]
19 [(3) ] (4) (a) The amount of tax or uniform fee assessed upon personal property is
20 delinquent if the tax or uniform fee is not paid within 30 days [of] after the [mailing of] day on
21 which the tax notice[, and] or the combined affidavit and tax notice due under Section 59-2-306
22 is mailed.
23 (b) Delinquent taxes or uniform fees under Subsection (4)(a) shall bear interest from the
24 date of delinquency until the day on which the delinquent tax or uniform fee is paid at a rate
25 [which] that is S [ [ ] 600 basis points [(]6%[)] s above the "Federal Discount Rate" as of the
25a preceding
26 January 1.
27 Section 2. Section 59-2-1308 is amended to read:
28 59-2-1308. Property assessed by commission -- Collection procedures -- Exceptions.
29 (1) Property taxes assessed by the commission shall be collected, billed, and paid in the
30 manner provided for the collection, billing, and enforcement of other general property taxes under
31 this chapter, except:
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1 (a) the rolling stock of car companies; and [automobiles, motor stages, motor transports,
2 and trailers]
3 (b) if employed in a common-carrier business[, shall be collected, billed, and payment
4 enforced in the manner provided for the collection, billing, and enforcement of other general
5 property taxes under this chapter.]:
6 (i) automobiles;
7 (ii) motor stages;
8 (iii) motor transports; and
9 (iv) trailers.
10 (2) (a) [If the county treasurer finds that a person liable for the payment of ad valorem tax
11 which is assessed by the commission under Section 59-2-201, except upon the assessment of the
12 rolling stock of car companies and of automobiles, motor stages, motor transports, and trailers
13 employed in a common-carrier business,] A county treasurer may require a taxpayer, other than
14 a taxpayer described in Subsection (1)(a) or (b), to pay an ad valorem tax liability immediately if:
15 (i) the taxpayer's property taxes are assessed by the commission under Section 59-2-201;
15a S AND s
16 (ii) the taxpayer gives any indication of [either]:
17 (A) departing from [this] the state[,]; S [or] s
18 (B) removing the [person's] taxpayer's property from [this] the state[,]; or [doing]
19 S [(iii) the taxpayer does] (C) DOING s any other act which may prejudice or hinder the
19a collection process
20 for any assessment period[, the county treasurer may declare any ad valorem tax liability
21 immediately due and payable].
22 (b) If [the] a tax is not paid as provided in this chapter, the [collection] county treasurer
23 shall [be made by the county treasurer] collect the tax:
24 (i) for personal property and uniform fees, in the same manner as is provided for the
25 collection of delinquent taxes or uniform fees under Sections 59-2-1302 and 59-2-1303 [for
26 personal property and]; or
27 (ii) for all other property, including personal property and uniform fees listed with real
28 property under Section 59-2-1302, in the same manner as is provided for the collection of
29 delinquent taxes under Section 59-2-1331 [for all other property, including personal property listed
30 with real property under Section 59-2-1302].
31 (c) The provisions [under] of Sections 59-2-1302 and 59-2-1303 apply to the assessment
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1 by the commission or the county assessor[, except the rolling stock of car companies and
2 automobiles, motor stages, motor transports, and trailers employed in a common-carrier business]
3 of taxpayers other than a taxpayer described in Subsection (1)(a) or (b).
4 Section 3. Effective date.
5 This act takes effect on January 1, 1998.
5a S SECTION 4. COORDINATION CLAUSE.
5b IF THIS BILL AND S.B. 117, COMMERCIAL VEHICLE REGISTRATION, BOTH PASS, IT IS THE INTENT OF
5c THE LEGISLATURE THAT THE AMENDMENTS TO SUBSECTION 59-2-1308(2) IN THIS BILL SUPERSEDE
5d THE AMENDMENTS TO SUBSECTION 59-2-1308(2) IN S.B. 117, AND THAT SUBSECTION 59-2-1308(1) BE
5e REPLACED WITH THE FOLLOWING LANGUAGE:
5f (1) PROPERTY TAXES ASSESSED BY THE COMMISSION SHALL BE COLLECTED, BILLED, AND PAID IN
5g THE MANNER PROVIDED FOR THE COLLECTION, BILLING, AND ENFORCEMENT OF OTHER GENERAL
5h PROPERTY TAXES UNDER THIS CHAPTER, EXCEPT:
5i (A) THE ROLLING STOCK OF RAIL CAR COMPANIES; AND
5j (B) STATE-ASSESSED COMMERCIAL VEHICLES. s




Legislative Review Note
as of 2-6-97 12:34 PM

A limited legal review of this bill raises no obvious constitutional or statutory concerns.

Office of Legislative Research and General Counsel

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Amend on 3_goldenrod February 25, 1997