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[Status][Bill Documents][Fiscal Note][Bills Directory]

S.B. 30

             1     

PROPERTY TAX - UNIFORM FEES ON

             2     
RECREATIONAL VEHICLES

             3     
2000 GENERAL SESSION

             4     
STATE OF UTAH

             5     
Sponsor: Parley Hellewell

             6      AN ACT RELATING TO THE PROPERTY TAX ACT; SUBJECTING RECREATIONAL
             7      VEHICLES TO AN AGE-BASED UNIFORM FEE RATHER THAN A VALUE-BASED
             8      UNIFORM FEE; MAKING TECHNICAL CHANGES; AND PROVIDING AN EFFECTIVE
             9      DATE.
             10      This act affects sections of Utah Code Annotated 1953 as follows:
             11      AMENDS:
             12          41-1a-301, as last amended by Chapters 8 and 322, Laws of Utah 1998
             13          59-2-102, as last amended by Chapter 134, Laws of Utah 1999
             14          59-2-405, as last amended by Chapter 322, Laws of Utah 1998
             15          59-2-405.1, as enacted by Chapter 322, Laws of Utah 1998
             16          59-2-801, as last amended by Chapter 134, Laws of Utah 1999
             17      Be it enacted by the Legislature of the state of Utah:
             18          Section 1. Section 41-1a-301 is amended to read:
             19           41-1a-301. Apportioned registration and licensing of interstate vehicles.
             20          (1) (a) An owner or operator of a fleet of commercial vehicles based in this state and
             21      operating in two or more jurisdictions may register commercial vehicles for operation under the
             22      International Registration Plan or the Uniform Vehicle Registration Proration and Reciprocity
             23      Agreement by filing an application with the division.
             24          (b) The application shall include information that identifies the vehicle owner, the vehicle,
             25      the miles traveled in each jurisdiction, and other information pertinent to the registration of
             26      apportioned vehicles.
             27          (c) Vehicles operated exclusively in this state may not be apportioned.


             28          (2) (a) If no operations were conducted during the preceding year, the application shall
             29      contain a statement of the proposed operations and an estimate of annual mileage for each
             30      jurisdiction.
             31          (b) The division may adjust the estimate if the division is not satisfied with its correctness.
             32          (c) At renewal, the registrant shall use the actual mileage from the preceding year in
             33      computing fees due each jurisdiction.
             34          (3) The registration fee for apportioned vehicles shall be determined as follows:
             35          (a) divide the in-jurisdiction miles by the total miles generated during the preceding year;
             36          (b) total the fees for each vehicle based on the fees prescribed in Section 41-1a-1206 ; and
             37          (c) multiply the sum obtained under Subsection (3)(b) by the quotient obtained under
             38      Subsection (3)(a).
             39          (4) Trailers or semitrailers of apportioned fleets may be listed separately as "trailer fleets"
             40      with the fees paid according to the total distance those trailers were towed in all jurisdictions
             41      during the preceding year mileage reporting period.
             42          (5) (a) (i) When the proper fees have been paid and the property tax or in lieu fee has been
             43      cleared under Section 41-1a-206 or 41-1a-207 , a registration card, annual decal, and where
             44      necessary, license plate, will be issued for each unit listed on the application.
             45          (ii) An original registration must be carried in each vehicle at all times.
             46          (b) Original registration cards for trailers or semitrailers may be carried in the power unit.
             47          (c) (i) In lieu of a permanent registration card or license plate, the division may issue one
             48      temporary permit authorizing operation of new or unlicensed vehicles until the permanent
             49      registration is completed.
             50          (ii) Once a temporary permit is issued, the registration process may not be cancelled.
             51      Registration must be completed and the fees and any property tax or in lieu fee due must be paid
             52      for the vehicle for which the permit was issued.
             53          (iii) Temporary permits may not be issued for renewals.
             54          (d) (i) The division shall issue one distinctive license plate that displays the letters APP
             55      for apportioned vehicles.
             56          (ii) The plate shall be displayed on the front of an apportioned truck tractor or power unit
             57      or on the rear of any apportioned vehicle.
             58          (iii) Distinctive decals displaying the word "apportioned" and the month and year of


             59      expiration shall be issued for each apportioned vehicle.
             60          (e) A nonrefundable administrative fee, determined by the Tax Commission pursuant to
             61      Section 63-38-3.2 , shall be charged for each temporary permit, registration, or both.
             62          (6) Vehicles that are apportionally registered are fully registered for intrastate and
             63      interstate movements, providing the proper interstate and intrastate authority has been secured.
             64          (7) (a) Vehicles added to an apportioned fleet after the beginning of the registration year
             65      shall be registered by applying the quotient under Subsection (3)(a) for the original application to
             66      the fees due for the remainder of the registration year.
             67          (b) (i) The owner shall maintain and submit complete annual mileage for each vehicle in
             68      each jurisdiction, showing all miles operated by the lessor and lessee.
             69          (ii) The fiscal mileage reporting period begins July 1, and continues through June 30 of
             70      the year immediately preceding the calendar year in which the registration year begins.
             71          (c) (i) An owner-operator, who is a lessor, may be the registrant and the vehicle may be
             72      registered in the name of the owner-operator.
             73          (ii) The identification plates and registration card shall be the property of the lessor and
             74      may reflect both the owner-operator's name and that of the carrier as lessee.
             75          (iii) The allocation of fees shall be according to the operational records of the
             76      owner-operator.
             77          (d) (i) The lessee may be the registrant of a leased vehicle at the option of the lessor.
             78          (ii) If a lessee is the registrant of a leased vehicle, both the lessor's and lessee's name shall
             79      appear on the registration.
             80          (iii) The allocation of fees shall be according to the records of the carrier.
             81          (8) (a) Any registrant whose application for apportioned registration has been accepted
             82      shall preserve the records on which the application is based for a period of three years after the
             83      close of the registration year.
             84          (b) The records shall be made available to the division upon request for audit as to
             85      accuracy of computations, payments, and assessments for deficiencies, or allowances for credits.
             86          (c) An assessment for deficiency or claim for credit may not be made for any period for
             87      which records are no longer required.
             88          (d) Interest in the amount prescribed by Section 59-1-402 shall be assessed or paid from
             89      the date due until paid on deficiencies found due after audit.


             90          (e) Registrants with deficiencies are subject to the penalties under Section 59-1-401 .
             91          (f) The division may enter into agreements with other International Registration Plan
             92      jurisdictions for joint audits.
             93          (9) All state fees collected shall be deposited in the Transportation Fund.
             94          (10) If registration is for less than a full year, fees for apportioned registration shall be
             95      assessed according to Section 41-1a-1207 .
             96          (a) (i) If the registrant is replacing a vehicle for one withdrawn from the fleet and the new
             97      vehicle is of the same weight category as the replaced vehicle, the registrant must file a
             98      supplemental application.
             99          (ii) A registration card that transfers the license plate to the new vehicle shall be issued.
             100          (iii) When a replacement vehicle is of greater weight than the replaced vehicle, additional
             101      registration fees are due.
             102          (b) If a vehicle is withdrawn from an apportioned fleet during the period for which it is
             103      registered, the registrant shall notify the division and surrender the registration card and license
             104      plate of the withdrawn vehicle.
             105          (11) (a) An out-of-state carrier with an apportionally registered vehicle who has not
             106      presented a certificate of property tax or in lieu fee as required by Section 41-1a-206 or 41-1a-207 ,
             107      shall pay, at the time of registration, a proportional part of an equalized highway use tax computed
             108      as follows:
             109          (i) [Multiply] Except as provided in Subsection (11)(c), multiply the number of vehicles
             110      or combination vehicles registered in each weight class by the equivalent tax figure from the
             111      following tables:
             112      Vehicle or Combination
             113      Registered Weight             Age of Vehicle             Equivalent Tax
             114      12,000 pounds or less         12 or more years                      $10
             115      12,000 pounds or less         9 or more years but less than 12 years         $50
             116      12,000 pounds or less         6 or more years but less than 9 years         $80
             117      12,000 pounds or less         3 or more years but less than 6 years         $110
             118      12,000 pounds or less         Less than 3 years                     $150
             119                  Vehicle or Combination    Equivalent
             120                   Registered Weight         Tax


             121                  12,001 - 18,000 pounds    $150
             122                  18,001 - 34,000 pounds     200
             123                  34,001 - 48,000 pounds     300
             124                  48,001 - 64,000 pounds     450
             125                  64,001 pounds and over      600
             126          (ii) Multiply the equivalent tax value for the total fleet determined under Subsection
             127      (11)(a)(i) by the fraction computed under Subsection (3) for the apportioned fleet for the
             128      registration year.
             129          (b) Fees shall be assessed as provided in Section 41-1a-1207 .
             130          (c) (i) Notwithstanding the registered weight limitations provided for in Subsection
             131      (11)(a)(i), for purposes of calculating the equivalent tax under Subsection (11)(a)(i) for a
             132      recreational vehicle, the recreational vehicle is:
             133          (A) considered to have a registered weight of 12,000 pounds or less regardless of the actual
             134      registered weight of the recreational vehicle; and
             135          (B) is subject to the equivalent tax provided for in Subsection (11)(a)(i) that is applicable
             136      to the age of the recreational vehicle.
             137          (ii) For purposes of Subsection (11)(c)(i), "recreational vehicle" is as defined in Section
             138      13-14-102 .
             139          (12) (a) Commercial vehicles meeting the registration requirements of another jurisdiction
             140      may, as an alternative to full or apportioned registration, secure a temporary registration permit for
             141      a period not to exceed 96 hours or until they leave the state, whichever is less, for a fee of $20 for
             142      a single unit and $40 for multiple units.
             143          (b) A state temporary permit or registration fee is not required from nonresident owners
             144      or operators of vehicles or combination of vehicles having a gross laden weight of 26,000 pounds
             145      or less for each single unit or combination.
             146          Section 2. Section 59-2-102 is amended to read:
             147           59-2-102. Definitions.
             148          As used in this chapter and title:
             149          (1) "Aerial applicator" means aircraft or rotorcraft used exclusively for the purpose of
             150      engaging in dispensing activities directly affecting agriculture or horticulture with an airworthiness
             151      certificate from the Federal Aviation Administration certifying the aircraft or rotorcraft's use for


             152      agricultural and pest control purposes.
             153          (2) "Air charter service" means an air carrier operation which requires the customer to hire
             154      an entire aircraft rather than book passage in whatever capacity is available on a scheduled trip.
             155          (3) "Air contract service" means an air carrier operation available only to customers who
             156      engage the services of the carrier through a contractual agreement and excess capacity on any trip
             157      and is not available to the public at large.
             158          (4) "Aircraft" is as defined in Section 72-10-102 .
             159          (5) "Airline" means any air carrier operating interstate routes on a scheduled basis which
             160      offers to fly passengers or cargo on the basis of available capacity on regularly scheduled routes.
             161          (6) "Assessment roll" means a permanent record of the assessment of property as assessed
             162      by the county assessor and the commission and may be maintained manually or as a computerized
             163      file as a consolidated record or as multiple records by type, classification, or categories.
             164          (7) "Certified revenue levy" means a property tax levy that provides the same amount of
             165      ad valorem property tax revenue as was collected for the prior year, plus new growth, but exclusive
             166      of revenue from collections from redemptions, interest, and penalties.
             167          (8) "County-assessed commercial vehicle" means:
             168          (a) any commercial vehicle, trailer, or semitrailer which is not apportioned under Section
             169      41-1a-301 and is not operated interstate to transport the vehicle owner's goods or property in
             170      furtherance of the owner's commercial enterprise;
             171          (b) any passenger vehicle owned by a business and used by its employees for
             172      transportation as a company car or vanpool vehicle; and
             173          (c) vehicles which are:
             174          (i) especially constructed for towing or wrecking, and which are not otherwise used to
             175      transport goods, merchandise, or people for compensation;
             176          (ii) used or licensed as taxicabs or limousines;
             177          (iii) used as rental passenger cars, travel trailers, or motor homes;
             178          (iv) used or licensed in this state for use as ambulances or hearses;
             179          (v) especially designed and used for garbage and rubbish collection; or
             180          (vi) used exclusively to transport students or their instructors to or from any private,
             181      public, or religious school or school activities.
             182          (9) (a) Except as provided in Subsection (9)(b), for purposes of Section 59-2-801 ,


             183      "designated tax area" means a tax area created by the overlapping boundaries of only the following
             184      taxing entities:
             185          (i) a county; and
             186          (ii) a school district.
             187          (b) Notwithstanding Subsection (9)(a), "designated tax area" includes a tax area created
             188      by the overlapping boundaries of:
             189          (i) the taxing entities described in Subsection (9)(a); and
             190          (ii) (A) a city or town if the boundaries of the school district under Subsection (9)(a) and
             191      the boundaries of the city or town are identical; or
             192          (B) a special service district if the boundaries of the school district under Subsection (9)(a)
             193      are located entirely within the special service district.
             194          (10) (a) "Escaped property" means any property, whether personal, land, or any
             195      improvements to the property, subject to taxation and is:
             196          (i) inadvertently omitted from the tax rolls, assigned to the incorrect parcel, or assessed
             197      to the wrong taxpayer by the assessing authority;
             198          (ii) undervalued or omitted from the tax rolls because of the failure of the taxpayer to
             199      comply with the reporting requirements of this chapter; or
             200          (iii) undervalued because of errors made by the assessing authority based upon incomplete
             201      or erroneous information furnished by the taxpayer.
             202          (b) Property which is undervalued because of the use of a different valuation methodology
             203      or because of a different application of the same valuation methodology is not "escaped property."
             204          (11) "Fair market value" means the amount at which property would change hands
             205      between a willing buyer and a willing seller, neither being under any compulsion to buy or sell and
             206      both having reasonable knowledge of the relevant facts. For purposes of taxation, "fair market
             207      value" shall be determined using the current zoning laws applicable to the property in question,
             208      except in cases where there is a reasonable probability of a change in the zoning laws affecting that
             209      property in the tax year in question and the change would have an appreciable influence upon the
             210      value.
             211          (12) "Farm machinery and equipment," for purposes of the exemption provided under
             212      Section 59-2-1101 , means tractors, milking equipment and storage and cooling facilities, feed
             213      handling equipment, irrigation equipment, harvesters, choppers, grain drills and planters, tillage


             214      tools, scales, combines, spreaders, sprayers, haying equipment, and any other machinery or
             215      equipment used primarily for agricultural purposes; but does not include vehicles required to be
             216      registered with the Motor Vehicle Division or vehicles or other equipment used for business
             217      purposes other than farming.
             218          (13) "Geothermal fluid" means water in any form at temperatures greater than 120 degrees
             219      centigrade naturally present in a geothermal system.
             220          (14) "Geothermal resource" means:
             221          (a) the natural heat of the earth at temperatures greater than 120 degrees centigrade; and
             222          (b) the energy, in whatever form, including pressure, present in, resulting from, created by,
             223      or which may be extracted from that natural heat, directly or through a material medium.
             224          (15) "Improvements" includes all buildings, structures, fixtures, fences, and improvements
             225      erected upon or affixed to the land, whether the title has been acquired to the land or not.
             226          (16) "Intangible property":
             227          (a) means property that is capable of private ownership separate from tangible property;
             228      and
             229          (b) includes:
             230          (i) moneys;
             231          (ii) credits;
             232          (iii) bonds;
             233          (iv) stocks;
             234          (v) representative property;
             235          (vi) franchises;
             236          (vii) licenses;
             237          (viii) trade names;
             238          (ix) copyrights; and
             239          (x) patents.
             240          (17) "Metalliferous minerals" includes gold, silver, copper, lead, zinc, and uranium.
             241          (18) "Mine" means a natural deposit of either metalliferous or nonmetalliferous valuable
             242      mineral.
             243          (19) "Mining" means the process of producing, extracting, leaching, evaporating, or
             244      otherwise removing a mineral from a mine.


             245          (20) (a) "Mobile flight equipment" means tangible personal property that is:
             246          (i) owned or operated by an:
             247          (A) air charter service;
             248          (B) air contract service; or
             249          (C) airline; and
             250          (ii) (A) capable of flight;
             251          (B) attached to an aircraft that is capable of flight; or
             252          (C) contained in an aircraft that is capable of flight if the tangible personal property is
             253      intended to be used:
             254          (I) during multiple flights;
             255          (II) during a takeoff, flight, or landing; and
             256          (III) as a service provided by an air charter service, air contract service, or airline.
             257          (b) (i) "Mobile flight equipment" does not include a spare part other than a spare engine
             258      that is rotated:
             259          (A) at regular intervals; and
             260          (B) with an engine that is attached to the aircraft.
             261          (ii) In accordance with Title 63, Chapter 46a, Utah Administrative Rulemaking Act, the
             262      commission may make rules defining the term "regular intervals."
             263          (21) "Nonmetalliferous minerals" includes, but is not limited to, oil, gas, coal, salts, sand,
             264      rock, gravel, and all carboniferous materials.
             265          (22) "Off-highway vehicle" is as defined in Section 41-22-2 .
             266          [(22)] (23) "Personal property" includes:
             267          (a) every class of property as defined in Subsection [(23)] (24) which is the subject of
             268      ownership and not included within the meaning of the terms "real estate" and "improvements";
             269          (b) gas and water mains and pipes laid in roads, streets, or alleys;
             270          (c) bridges and ferries; and
             271          (d) livestock which, for the purposes of the exemption provided under Section 59-2-1112 ,
             272      means all domestic animals, honeybees, poultry, fur-bearing animals, and fish.
             273          [(23)] (24) (a) "Property" means property that is subject to assessment and taxation
             274      according to its value.
             275          (b) "Property" does not include intangible property as defined in this section.


             276          [(24)] (25) "Public utility," for purposes of this chapter, means the operating property of
             277      a railroad, gas corporation, oil or gas transportation or pipeline company, coal slurry pipeline
             278      company, electrical corporation, telephone corporation, sewerage corporation, or heat corporation
             279      where the company performs the service for, or delivers the commodity to, the public generally
             280      or companies serving the public generally, or in the case of a gas corporation or an electrical
             281      corporation, where the gas or electricity is sold or furnished to any member or consumers within
             282      the state for domestic, commercial, or industrial use. Public utility also means the operating
             283      property of any entity or person defined under Section 54-2-1 except water corporations.
             284          [(25)] (26) "Real estate or property" includes:
             285          (a) the possession of, claim to, ownership of, or right to the possession of land;
             286          (b) all mines, minerals, and quarries in and under the land, all timber belonging to
             287      individuals or corporations growing or being on the lands of this state or the United States, and all
             288      rights and privileges appertaining to these; and
             289          (c) improvements.
             290          (27) "Recreational vehicle" is as defined in Section 13-14-102 .
             291          [(26)] (28) "Residential property," for the purposes of the reductions and adjustments
             292      under this chapter, means any property used for residential purposes as a primary residence. It
             293      does not include property used for transient residential use or condominiums used in rental pools.
             294          [(27)] (29) For purposes of Subsection 59-2-801 (1)(e), "route miles" means the number
             295      of miles calculated by the commission that is:
             296          (a) measured in a straight line by the commission; and
             297          (b) equal to the distance between a geographical location that begins or ends:
             298          (i) at a boundary of the state; and
             299          (ii) where an aircraft:
             300          (A) takes off; or
             301          (B) lands.
             302          [(28)] (30) (a) "State-assessed commercial vehicle" means:
             303          (i) any commercial vehicle, trailer, or semitrailer which operates interstate or intrastate to
             304      transport passengers, freight, merchandise, or other property for hire; or
             305          (ii) any commercial vehicle, trailer, or semitrailer which operates interstate and transports
             306      the vehicle owner's goods or property in furtherance of the owner's commercial enterprise.


             307          (b) "State-assessed commercial vehicle" does not include vehicles used for hire which are
             308      specified in Subsection (8)(c) as county-assessed commercial vehicles.
             309          [(29)] (31) "Taxable value" means fair market value less any applicable reduction allowed
             310      for residential property under Section 59-2-103 .
             311          [(30)] (32) "Tax area" means a geographic area created by the overlapping boundaries of
             312      one or more taxing entities.
             313          [(31)] (33) "Taxing entity" means any county, city, town, school district, special taxing
             314      district, or any other political subdivision of the state with the authority to levy a tax on property.
             315          [(32)] (34) "Tax roll" means a permanent record of the taxes charged on property, as
             316      extended on the assessment roll and may be maintained on the same record or records as the
             317      assessment roll or may be maintained on a separate record properly indexed to the assessment roll.
             318      It includes tax books, tax lists, and other similar materials.
             319          Section 3. Section 59-2-405 is amended to read:
             320           59-2-405. Uniform fee on tangible personal property required to be registered with
             321      the state.
             322          (1) The property described in Subsection (2), except Subsections (2)(b) (ii) and (iii), is
             323      exempt from ad valorem property taxes pursuant to Utah Constitution Article XIII, Section 14.
             324          (2) (a) Except as provided in Subsection (2)(b), there is levied an annual statewide uniform
             325      fee in lieu of the ad valorem tax on:
             326          (i) motor vehicles required to be registered with the state that weigh 12,001 pounds or
             327      more, except for recreational vehicles;
             328          (ii) watercraft required to be registered with the state;
             329          (iii) [recreational vehicles] off-highway vehicles required to be registered with the state;
             330      and
             331          (iv) all other tangible personal property required to be registered with the state before it
             332      is used on a public highway, on a public waterway, on public land, or in the air.
             333          (b) The following personal property is exempt from the statewide uniform fee imposed by
             334      this section:
             335          (i) aircraft;
             336          (ii) vintage vehicles as defined in Section 41-21-1 ;
             337          (iii) state-assessed commercial vehicles; and


             338          (iv) personal property that is exempt from state or county ad valorem property taxes under
             339      the laws of this state or of the federal government.
             340          (3) Beginning on January 1, 1999, the uniform fee is 1.5% of the fair market value of the
             341      personal property, as established by the commission.
             342          (4) Notwithstanding Section 59-2-407 , property subject to the uniform fee that is brought
             343      into the state and is required to be registered in Utah shall, as a condition of registration, be subject
             344      to the uniform fee unless all property taxes or uniform fees imposed by the state of origin have
             345      been paid for the current calendar year.
             346          (5) (a) The revenues collected in each county from the uniform fee shall be distributed by
             347      the county to each taxing entity in which the property described in Subsection (2) is located in the
             348      same proportion in which revenue collected from ad valorem real property tax is distributed.
             349          (b) Each taxing entity shall distribute the revenues received under Subsection (5)(a) in the
             350      same proportion in which revenue collected from ad valorem real property tax is distributed.
             351          (6) Appeals of the valuation of the tangible personal property described in Subsection (2)
             352      shall be filed pursuant to Section 59-2-1005 .
             353          Section 4. Section 59-2-405.1 is amended to read:
             354           59-2-405.1. Uniform fee on tangible personal property weighing 12,000 pounds or
             355      less.
             356          (1) The property described in Subsection (2), except Subsection (2)(b)(ii), is exempt from
             357      ad valorem property taxes pursuant to Utah Constitution Article XIII, Section 14.
             358          (2) (a) Except as provided in Subsection (2)(b), there is levied an annual statewide uniform
             359      fee in lieu of the ad valorem tax on:
             360          (i) motor vehicles required to be registered with the state that weigh 12,000 pounds or less;
             361      [and]
             362          (ii) state-assessed commercial vehicles required to be registered with the state that weigh
             363      12,000 pounds or less[.]; and
             364          (iii) recreational vehicles.
             365          (b) The following personal property is exempt from the statewide uniform fee imposed by
             366      this section:
             367          (i) aircraft;
             368          (ii) vintage vehicles as defined in Section 41-21-1 ; and


             369          (iii) personal property that is exempt from state or county ad valorem property taxes under
             370      the laws of this state or of the federal government.
             371          (3) Beginning on January 1, 1999, the uniform fee under Subsection (2) is as follows:
             372               Age of Vehicle                     Uniform Fee
             373              12 or more years                        $10
             374              9 or more years but less than 12 years            $50
             375              6 or more years but less than 9 years                $80
             376              3 or more years but less than 6 years                $110
             377              Less than 3 years                        $150
             378          (4) Notwithstanding Section 59-2-407 , property subject to the uniform fee that is brought
             379      into the state and is required to be registered in Utah shall, as a condition of registration, be subject
             380      to the uniform fee unless all property taxes or uniform fees imposed by the state of origin have
             381      been paid for the current calendar year.
             382          (5) (a) The revenues collected in each county from the uniform fee shall be distributed by
             383      the county to each taxing entity in which the property described in Subsection (2) is located in the
             384      same proportion in which revenue collected from ad valorem real property tax is distributed.
             385          (b) Each taxing entity shall distribute the revenues received under Subsection (5)(a) in the
             386      same proportion in which revenue collected from ad valorem real property tax is distributed.
             387          (6) Appeals of the valuation of the tangible personal property described in Subsection (2)
             388      shall be filed pursuant to Section 59-2-1005 .
             389          Section 5. Section 59-2-801 is amended to read:
             390           59-2-801. Apportionment of property assessed by commission.
             391          (1) Before May 25 of each year, the commission shall apportion to each tax area the total
             392      assessment of all of the property the commission assesses as provided in Subsections (1)(a)
             393      through (f).
             394          (a) (i) The commission shall apportion the assessments of the property described in
             395      Subsection (1)(a)(ii):
             396          (A) to each tax area through which the public utility or company described in Subsection
             397      (1)(a)(ii) operates; and
             398          (B) in proportion to the property's value in each tax area.
             399          (ii) Subsection (1)(a)(i) applies to property owned by:


             400          (A) a public utility, except for the rolling stock of a public utility;
             401          (B) a pipeline company;
             402          (C) a power company;
             403          (D) a canal company; or
             404          (E) an irrigation company.
             405          (b) The commission shall apportion the assessments of the rolling stock of a railroad:
             406          (i) to the tax areas through which railroads operate; and
             407          (ii) in the proportion that the length of the main tracks, sidetracks, passing tracks, switches,
             408      and tramways of the railroads in each tax area bears to the total length of the main tracks,
             409      sidetracks, passing tracks, switches, and tramways in the state.
             410          (c) The commission shall apportion the assessments of the property of a car company to:
             411          (i) each tax area in which a railroad is operated; and
             412          (ii) in the proportion that the length of the main tracks, passing tracks, sidetracks, switches,
             413      and tramways of all of the railroads in each tax area bears to the total length of the main tracks,
             414      passing tracks, sidetracks, switches, and tramways of all of the railroads in the state.
             415          (d) (i) The commission shall apportion the assessments of the property described in
             416      Subsection (1)(d)(ii) to each tax area in which the property is located.
             417          (ii) Subsection (1)(d)(i) applies to the following property:
             418          (A) mines;
             419          (B) mining claims; or
             420          (C) mining property.
             421          (e) (i) The commission shall apportion the assessments of the property described in
             422      Subsection (1)(e)(ii) to:
             423          (A) each designated tax area; and
             424          (B) in the proportion that the route miles in each designated tax area bear to the total route
             425      miles in the state.
             426          (ii) Subsection (1)(e)(i) applies to the mobile flight equipment owned by an:
             427          (A) air charter service;
             428          (B) air contract service; or
             429          (C) airline.
             430          (f) (i) The commission shall apportion the assessments of the property described in


             431      Subsection (1)(f)(ii) to each tax area in which the property is located as of January 1 of each year.
             432          (ii) Subsection (1)(f)(i) applies to the real and tangible personal property, other than mobile
             433      flight equipment, owned by an:
             434          (A) air charter service;
             435          (B) air contract service; or
             436          (C) airline.
             437          (2) (a) (i) (A) State-assessed commercial vehicles that weigh 12,001 pounds or more shall
             438      be taxed at a statewide average rate which is calculated from the overall county average tax rates
             439      from the preceding year, exclusive of the property subject to the statewide uniform fee, weighted
             440      by lane miles of principal routes in each county.
             441          (B) In accordance with Title 63, Chapter 46a, Utah Administrative Rulemaking Act, the
             442      commission shall adopt rules to define "principal routes."
             443          (ii) [State-assessed] The following state-assessed commercial vehicles [that weigh 12,000
             444      pounds or less] are subject to the uniform fee provided for in Section 59-2-405.1 [.]:
             445          (i) a state-assessed commercial vehicle that weighs 12,000 pounds or less; and
             446          (ii) a state-assessed commercial vehicle that is a recreational vehicle as defined in Section
             447      13-14-102 .
             448          (b) The combined revenue from all state-assessed commercial vehicles shall be
             449      apportioned to the counties based on:
             450          (i) 40% by the percentage of lane miles of principal routes within each county as
             451      determined by the commission; and
             452          (ii) 60% by the percentage of total state-assessed vehicles having business situs in each
             453      county.
             454          (c) At least quarterly, the commission shall apportion the total taxes paid on state-assessed
             455      commercial vehicles to the counties.
             456          (d) Each county shall apportion its share of the revenues under this Subsection (2) to the
             457      taxing entities within its boundaries in the same proportion as the assessments of other:
             458          (i) real property;
             459          (ii) tangible personal property; and
             460          (iii) property assessed by the commission.
             461          Section 6. Effective date.


             462          This act takes effect on January 1, 2001.




Legislative Review Note
    as of 1-6-00 1:00 PM


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

Office of Legislative Research and General Counsel


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