S.B. 87 Enrolled

ADJUSTMENT IN CERTIFIED RATE ON
PROPERTY TAX
1997 GENERAL SESSION
STATE OF UTAH
Sponsor: Howard A. Stephenson
Craig L. Taylor
Mike Dmitrich

AN ACT RELATING TO THE PROPERTY TAX ACT; AUTHORIZING THE COMMISSION
TO ADJUST A TAXING ENTITY'S CERTIFIED TAX RATE FOR CLERICAL
ERRORS UNDER CERTAIN CIRCUMSTANCES; IMPOSING LIMITS ON THE
AMOUNT ALLOWED AS A CERTIFIED TAX RATE ADJUSTMENT FOR
CLERICAL ERRORS; AND PROVIDING FOR RETROSPECTIVE OPERATION.
This act affects sections of Utah Code Annotated 1953 as follows:
ENACTS:
59-2-924.1, Utah Code Annotated 1953
Be it enacted by the Legislature of the state of Utah:
Section 1. Section 59-2-924.1 is enacted to read:
59-2-924.1. Commission authorized to adjust taxing entity's certified rate for clerical
error -- Requirements -- Amount of adjustment.
(1) For purposes of this section:
(a) "Clerical error" means the following in an assessment roll:
(i) an omission;
(ii) an error; or
(iii) a defect in form.
(b) "Year" means the period beginning on January 1 and ending on December 31 during
which there is a clerical error on the taxing entity's assessment roll.
(2) The commission shall adjust a taxing entity's certified tax rate as provided in
Subsection (3) if the county legislative body in which the taxing entity is located certifies to the
commission in writing that:
(a) the taxing entity's assessment roll contained a clerical error;

(b) the county adjusted the clerical error on the assessment roll;
(c) the taxing entity's actual collections for the year were different than the taxing entity's
budgeted collections for the year; and
(d) the taxing entity notified the county legislative body of the clerical error after the county
treasurer mailed the tax notices under Section 59-2-1317, but no later than 60 days after the day on
which the county treasurer made the final annual settlement with the taxing entity under Section
59-2-1365.
(3) (a) The adjustment under Subsection (2) is an amount equal to the lesser of:
(i) the difference between the taxing entity's budgeted collections for the year and the taxing
entity's actual collections for the year; or
(ii) the amount of the clerical error.
(b) The commission shall make an adjustment under Subsection (2) no later than 90 days
after the day on which the county treasurer made the final annual settlement with the taxing entity
under Section 59-2-1365.
Section 2. Retrospective operation.
This act has retrospective operation to January 1, 1997.

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