H.B. 205

1

COUNTY BOARDS OF EQUALIZATION -
2 HEARING OFFICERS
3 2003 GENERAL SESSION
4 STATE OF UTAH
5 Sponsor: D. Gregg Buxton
6 This act modifies the Property Tax Act to require certain hearing officers appointed by a
7 county board of equalization to be a licensed appraiser. This act makes technical
8 changes.
9 This act affects sections of Utah Code Annotated 1953 as follows:
10 AMENDS:
11 59-2-1001, as last amended by Chapter 227, Laws of Utah 1993
12 Be it enacted by the Legislature of the state of Utah:
13 Section 1. Section 59-2-1001 is amended to read:
14 59-2-1001. County board of equalization -- Public hearings -- Hearing officers --
15 Notice of decision -- Rulemaking.
16 (1) The county legislative body is the county board of equalization and the county
17 auditor is the clerk of the county board of equalization.
18 (2) The county board of equalization shall adjust and equalize the valuation and
19 assessment of the real and personal property within the county, subject to regulation and
20 control by the commission as prescribed by law. The county board of equalization shall meet
21 and hold public hearings each year to examine the assessment roll and equalize the assessment
22 of property in the county, including the assessment for general taxes of all taxing entities
23 located in the county.
24 (3) (a) For the purpose of this chapter, the county board of equalization may appoint
25 hearing officers for the purpose of examining applicants and witnesses.
26 (b) Each hearing officer appointed under this Subsection (3) shall be an appraiser
27 licensed under Title 61, Chapter 2b, Real Estate Appraiser Licensing and Certification Act.

28 (c) The hearing officers appointed under this Subsection (3) shall transmit their
29 findings to the board, where a quorum shall be required for final action upon any application
30 for exemption, deferral, reduction, or abatement.
31 (4) The clerk of the board of equalization shall notify the taxpayer, in writing, of any
32 decision of the board. The decision shall include any adjustment in the amount of taxes due on
33 the property resulting from a change in the taxable value and shall be considered the corrected
34 tax notice.
35 (5) During the session of the board, the assessor or any deputy whose testimony is
36 needed shall be present, and may make any statement or introduce and examine witnesses on
37 questions before the board.
38 (6) The county board of equalization may make and enforce any rule which is
39 consistent with statute or commission rule, and necessary for the government of the board, the
40 preservation of order, and the transaction of business.




Legislative Review Note
as of 1-16-03 10:40 AM

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

Office of Legislative Research and General Counsel