S.B. 226

1

PROPERTY TAX - NOTICE OF APPEALS
2 2001 GENERAL SESSION
3 STATE OF UTAH
4 Sponsor: Scott K. Jenkins
5 This act modifies the Property Tax Act to require that a copy of an application to object to
6 an assessment of property assessed by the State Tax Commission be provided to certain
7 persons, and makes technical changes.
8 This act affects sections of Utah Code Annotated 1953 as follows:
9 AMENDS:
10 59-2-1007, as last amended by Chapter 3, Laws of Utah 1999
11 Be it enacted by the Legislature of the state of Utah:
12 Section 1. Section 59-2-1007 is amended to read:
13 59-2-1007. Objection to assessment by commission -- Application -- Contents of
14 application -- Amending an application -- Hearings -- Appeals.
15 (1) (a) If the owner of any property assessed by the commission, or any county upon a
16 showing of reasonable cause, objects to the assessment, [either party] the owner or the county may,
17 on or before June 1, apply to the commission for a hearing.
18 (b) [Both the county, upon a showing of reasonable cause, and the owner] The commission
19 shall [be allowed] allow the following to be a party at [any] a hearing under this section[.]:
20 (i) the owner; and
21 (ii) the county upon a showing of reasonable cause.
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) An owner applying to the commission for a hearing in accordance with Subsection
32 (1) shall for the property for which the owner objects to the commission's assessment file a copy
33 of the application with the county auditor of each county in which the property is located.
34 (b) A county auditor receiving a copy of an application in accordance with Subsection
35 (4)(a) shall provide a copy of the application to the county:
36 (i) assessor;
37 (ii) attorney;
38 (iii) legislative body; and
39 (iv) treasurer.
40 [(4)] (5) (a) On or before August 1, the commission shall conduct a scheduling conference
41 with all parties to a hearing under this section.
42 (b) At the scheduling conference under Subsection [(4)] (5)(a), the commission shall
43 establish dates for:
44 (i) the completion of discovery;
45 (ii) the filing of prehearing motions; and
46 (iii) conducting a hearing on the [protest] objection to the assessment.
47 [(5)] (6) (a) The commission shall [render] issue a written decision no later than 120 days
48 after the later of:
49 (i) the hearing described in Subsection (5)(b) is completed; [and] or
50 (ii) all posthearing briefs are submitted.
51 (b) Any applications not resolved by the commission within a two-year period from the
52 date of filing are considered to be denied, unless the parties stipulate to a different time period for
53 resolving an application.
54 (c) A party may appeal to the district court pursuant to Section 59-1-601 within 30 days
55 from the day on which an application is considered to be denied.
56 [(6)] (7) At the hearing on the application, the commission may increase, lower, or sustain
57 the assessment if:
58 (a) the commission finds an error in the assessment; or

59 (b) [it] the commission determines that increasing, lowering, or sustaining the assessment
60 is necessary to equalize the assessment with other similarly assessed property.
61 [(7)] (8) (a) (i) The commission shall send notice of a commission action under Subsection
62 (7) to [the] a county auditor if:
63 (A) the commission proposes to adjust an assessment which was made pursuant to Section
64 59-2-201 ;
65 (B) the county's tax revenues may be affected by the commission's decision; and
66 (C) the county has not already been made a party pursuant to Subsection (1).
67 (ii) The written notice sent by the commission under Subsection [(7)] (8)(a)(i):
68 (A) may be transmitted by:
69 (I) any form of electronic communication[,];
70 (II) first class mail[,];
71 (III) or private carrier[,]; and
72 (B) shall request the county to show good cause why the commission should not adjust the
73 assessment by [providing] requesting the county to provide to the commission a written statement:
74 [(A)] (I) setting forth the known facts and legal basis for not adjusting the assessment; and
75 [(B)] (II) within 30 days from the date of the notice.
76 (b) If a county [files a response] provides to the [commission's request] commission a
77 written statement in accordance with Subsection (8)(a)(ii)(B), the commission shall:
78 (i) hold a hearing or take other appropriate action to consider the good cause alleged by
79 the county; and
80 (ii) issue a written decision increasing, lowering, or sustaining the assessment.
81 (c) If a county does not [file a response to the request issued by] provide to the commission
82 a written statement in accordance with Subsection (8)(a)(ii)(B), within 30 days after the
83 commission sends the notice described in Subsection (8)(a), the commission shall adjust the
84 assessment and send a copy of [its] the commission's written decision to the [affected] county.
85 [(8) The provisions in] (9) Subsection [(7) do] (8) does not limit the rights of any county
86 as [outlined] described in Subsection (1).

Legislative Review Note
as of 2-14-01 11:02 AM

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

Office of Legislative Research and General Counsel