S.B. 87

1

ADJUSTMENT IN CERTIFIED RATE ON
2 PROPERTY TAX
3 1997 GENERAL SESSION
4 STATE OF UTAH
5 Sponsor: Howard A. Stephenson
6 Craig L. Taylor
Mike Dmitrich

7 AN ACT RELATING TO THE PROPERTY TAX ACT; AUTHORIZING THE COMMISSION
8 TO ADJUST A TAXING ENTITY'S CERTIFIED TAX RATE FOR CLERICAL ERRORS
9 UNDER CERTAIN CIRCUMSTANCES; IMPOSING LIMITS ON THE AMOUNT
10 ALLOWED AS A CERTIFIED TAX RATE ADJUSTMENT FOR CLERICAL ERRORS;
11 AND PROVIDING FOR RETROSPECTIVE OPERATION.
12 This act affects sections of Utah Code Annotated 1953 as follows:
13 ENACTS:
14 59-2-924.1, Utah Code Annotated 1953
15 Be it enacted by the Legislature of the state of Utah:
16 Section 1. Section 59-2-924.1 is enacted to read:
17 59-2-924.1. Commission authorized to adjust taxing entity's certified rate for clerical
18 error -- Requirements -- Amount of adjustment.
19 (1) For purposes of this section:
20 (a) "Clerical error" means the following in an assessment roll:
21 (i) an omission;
22 (ii) an error; or
23 (iii) a defect in form.
24 (b) "Year" means the period beginning on January 1 and ending on December 31 during
25 which there is a clerical error on the taxing entity's assessment roll.
26 (2) The commission shall adjust a taxing entity's certified tax rate as provided in

1 Subsection (3) if the county legislative body in which the taxing entity is located certifies to the
2 commission in writing that:
3 (a) the taxing entity's assessment roll contained a clerical error;
4 (b) the county adjusted the clerical error on the assessment roll;
5 (c) the taxing entity's actual collections for the year were different than the taxing entity's
6 budgeted collections for the year; and
7 (d) the taxing entity notified the county legislative body of the clerical error after the
8 county treasurer mailed the tax notices under Section 59-2-1317, but no later than 60 days after
9 the day on which the county treasurer made the final annual settlement with the taxing entity under
10 Section 59-2-1365.
11 (3) (a) The adjustment under Subsection (2) is an amount equal to the lesser of:
12 (i) the difference between the taxing entity's budgeted collections for the year and the
13 taxing entity's actual collections for the year; or
14 (ii) the amount of the clerical error.
15 (b) The commission shall make an adjustment under Subsection (2) no later than 90 days
16 after the day on which the county treasurer made the final annual settlement with the taxing entity
17 under Section 59-2-1365.
18 Section 2. Retrospective operation.
19 This act has retrospective operation to January 1, 1997.




Legislative Review Note
as of 11-29-96 11:17 AM

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

Office of Legislative Research and General Counsel

Committee Note

The Revenue and Taxation Interim Committee recommended this bill.

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