S.B. 77

1

ELECTRONIC TRANSMISSION OF TAX
2 NOTICE INFORMATION
3 1999 GENERAL SESSION
4 STATE OF UTAH
5 Sponsor: David H. Steele
6 AN ACT RELATING TO REVENUE AND TAXATION; SPECIFYING THAT NOTICE FROM
7 THE TAX COMMISSION TO A COUNTY AUDITOR MAY BE MADE BY ELECTRONIC
8 COMMUNICATION, FIRST CLASS MAIL, OR PRIVATE CARRIER; AND MAKING
9 OTHER CONFORMING AMENDMENTS.
10 This act affects sections of Utah Code Annotated 1953 as follows:
11 AMENDS:
12 59-2-1007, as last amended by Chapter 326, Laws of Utah 1998
13 Be it enacted by the Legislature of the state of Utah:
14 Section 1. Section 59-2-1007 is amended to read:
15 59-2-1007. Time for application to correct assessment -- Contents of application --
16 Amending an application -- Hearings -- Appeals.
17 (1) (a) If the owner of any property assessed by the commission, or any county upon a
18 showing of reasonable cause, objects to the assessment, either party may, on or before June 1,
19 apply to the commission for a hearing.
20 (b) Both the county, upon a showing of reasonable cause, and the owner shall be allowed
21 to be a party at any hearing under this section.
22 (2) The owner or county shall include in the application under Subsection (1)(a):
23 (a) a written statement setting forth the known facts and legal basis supporting a different
24 fair market value than the value assessed by the commission; and
25 (b) the owner's or county's estimate of the fair market value of the property.
26 (3) (a) An owner's or a county's estimate on an application under Subsection (2) of the fair
27 market value of the property may be amended prior to the hearing as provided by rule.

28 (b) In accordance with Title 63, Chapter 46a, Utah Administrative Rulemaking Act, the
29 commission may make rules governing the procedures for amending an estimate of fair market
30 value under Subsection (3)(a).
31 (4) (a) On or before August 1, the commission shall conduct a scheduling conference with
32 all parties to a hearing under this section.
33 (b) At the scheduling conference under Subsection (4)(a), the commission shall establish
34 dates for:
35 (i) the completion of discovery;
36 (ii) the filing of prehearing motions; and
37 (iii) conducting a hearing on the protest.
38 (5) (a) The commission shall render a written decision no later than 120 days after:
39 (i) the hearing is completed; and
40 (ii) all posthearing briefs are submitted.
41 (b) Any applications not resolved by the commission within a two-year period from the
42 date of filing are considered to be denied, unless the parties stipulate to a different time period for
43 resolving an application.
44 (c) A party may appeal to the district court pursuant to Section 59-1-601 within 30 days
45 from the day on which an application is considered to be denied.
46 (6) At the hearing on the application, the commission may increase, lower, or sustain the
47 assessment if:
48 (a) the commission finds an error in the assessment; or
49 (b) it is necessary to equalize the assessment with other similarly assessed property.
50 (7) (a) (i) The commission shall send notice [by first-class mail] to the county auditor if:
51 (A) the commission proposes to adjust an assessment which was made pursuant to Section
52 59-2-201 ;
53 (B) the county's tax revenues may be affected by the commission's decision; and
54 (C) the county has not already been made a party pursuant to Subsection (1).
55 (ii) The written notice sent by the commission under Subsection (7)(a)(i) may be
56 transmitted by any form of electronic communication, first class mail, or private carrier, and shall
57 request the county to show good cause why the commission should not adjust the assessment by
58 providing a written statement:

59 (A) setting forth the known facts and legal basis; and
60 (B) within 30 days from the [postmarked] date of the notice.
61 (b) If a county files a response to the commission's request, the commission shall:
62 (i) hold a hearing or take other appropriate action to consider the good cause alleged by
63 the county; and
64 (ii) issue a written decision increasing, lowering, or sustaining the assessment.
65 (c) If a county does not file a response to the request issued by the commission within 30
66 days, the commission shall adjust the assessment and send a copy of its written decision to the
67 affected county.
68 (8) The provisions in Subsection (7) do not limit the rights of any county as outlined in
69 Subsection (1).




Legislative Review Note
as of 11-30-98 5:31 PM

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

Office of Legislative Research and General Counsel

Committee Note

The Public Utilities and Technology Interim Committee recommended this bill.