S.B. 100 Enrolled

1

COUNTY OFFICER AMENDMENTS
2 2006 GENERAL SESSION
3 STATE OF UTAH
4 Chief Sponsor: David L. Thomas
5 House Sponsor: Brad L. Dee
6
7 LONG TITLE
8 General Description:
9 This bill modifies provisions relating to counties.
10 Highlighted Provisions:
11 This bill:
12 . expands the duties of a county assessor that may be reassigned to the treasurer;
13 . clarifies that persons elected to fill a vacancy in a county office serve for the
14 remainder of the unexpired term;
15 . changes the time frame for imposing a penalty for failure to appear and testify when
16 requested by the county assessor from 30 days after the taxpayer's receipt of a
17 certified notice to 30 days after mailing the notice;
18 . requires the county assessor to impose a fee for certified mailing expenses
19 associated with a notice to a property owner; and
20 . makes technical changes.
21 Monies Appropriated in this Bill:
22 None
23 Other Special Clauses:
24 None
25 Utah Code Sections Affected:
26 AMENDS:
27 17-16-5.5, as enacted by Chapter 207, Laws of Utah 1999
28 20A-1-508, as last amended by Chapter 139, Laws of Utah 1997
29 41-1a-1320, as enacted by Chapter 229, Laws of Utah 2003

30 59-2-307, as last amended by Chapter 86, Laws of Utah 2000
31
32 Be it enacted by the Legislature of the state of Utah:
33 Section 1. Section 17-16-5.5 is amended to read:
34 17-16-5.5. Reassignment of certain assessor duties to treasurer.
35 A county legislative body may by ordinance reassign to the treasurer the duties of the
36 assessor under Sections 41-1a-1320 , 59-2-407 , 59-2-1302 , 59-2-1303 , and 59-2-1305 .
37 Section 2. Section 20A-1-508 is amended to read:
38 20A-1-508. Midterm vacancies in county elected offices.
39 (1) As used in this section:
40 (a) "County offices" includes the county executive, members of the county legislative
41 body, the county treasurer, the county sheriff, the county clerk, the county auditor, the county
42 recorder, the county surveyor, and the county assessor.
43 (b) "County offices" does not mean the offices of president and vice president of the
44 United States, United States senators and representatives, members of the Utah Legislature,
45 state constitutional officers, county attorneys, district attorneys, and judges.
46 (2) (a) Until a replacement is selected as provided in this section and has qualified, the
47 county legislative body shall appoint an interim replacement to fill the vacant office by
48 following the procedures and requirements of this Subsection (2).
49 (b) (i) To appoint an interim replacement, the county legislative body shall give notice
50 of the vacancy to the county central committee of the same political party of the prior office
51 holder and invite that committee to submit the names of three nominees to fill the vacancy.
52 (ii) That county central committee shall, within 30 days, submit the names of three
53 nominees for the interim replacement to the county legislative body.
54 (iii) The county legislative body shall, within 45 days after the vacancy occurs, appoint
55 one of those nominees to serve out the unexpired term.
56 (c) (i) If the county legislative body fails to appoint an interim replacement to fill the
57 vacancy within 45 days, the county clerk shall send to the governor a letter that:

58 (A) informs the governor that the county legislative body has failed to appoint a
59 replacement within the statutory time period; and
60 (B) contains the list of nominees submitted by the party central committee.
61 (ii) The governor shall appoint an interim replacement from that list of nominees to fill
62 the vacancy within 30 days after receipt of the letter.
63 (d) A person appointed as interim replacement under this Subsection (2) shall hold
64 office until their successor is elected and has qualified.
65 (3) (a) The requirements of this Subsection (3) apply to all county offices that become
66 vacant if:
67 (i) the vacant office has an unexpired term of two years or more; and
68 (ii) the vacancy occurs after the election at which the person was elected but before
69 April 10 of the next even-numbered year.
70 (b) (i) When the conditions established in Subsection (3)(a) are met, the county clerk
71 shall notify the public and each registered political party that the vacancy exists.
72 (ii) All persons intending to become candidates for the vacant office shall:
73 (A) file a declaration of candidacy according to the procedures and requirements of
74 [Title 20A,] Chapter 9, Part 2[;], Candidate Qualifications and Declarations of Candidacy; and
75 (B) if nominated as a party candidate or qualified as an independent or write-in
76 candidate under [Title 20A,] Chapter 8, Political Party Formation and [Procedure] Procedures,
77 run in the regular general election[; and].
78 [(C) if elected, complete the unexpired term of the person who created the vacancy.]
79 (4) (a) The requirements of this Subsection (4) apply to all county offices that become
80 vacant if:
81 (i) the vacant office has an unexpired term of two years or more; and
82 (ii) the vacancy occurs after April 9 of the next even-numbered year but more than 50
83 days before the regular primary election.
84 (b) (i) When the conditions established in Subsection (4)(a) are met, the county clerk
85 shall notify the public and each registered political party that:

86 (A) the vacancy exists; and
87 (B) identifies the date and time by which a person interested in becoming a candidate
88 must file a declaration of candidacy.
89 (ii) All persons intending to become candidates for the vacant offices shall, within five
90 days after the date that the notice is made, ending at 5 p.m. on the fifth day, file a declaration
91 of candidacy for the vacant office as required by [Title 20A,] Chapter 9, Part 2, Candidate
92 Qualifications and Declarations of Candidacy.
93 (iii) The county central committee of each party shall:
94 (A) select a candidate or candidates from among those qualified candidates who have
95 filed declarations of candidacy; and
96 (B) certify the name of the candidate or candidates to the county clerk at least 35 days
97 before the regular primary election.
98 (5) (a) The requirements of this Subsection (5) apply to all county offices that become
99 vacant:
100 (i) if the vacant office has an unexpired term of two years or more; and
101 (ii) when 50 days or less remain before the regular primary election but more than 50
102 days remain before the regular general election.
103 (b) When the conditions established in Subsection (5)(a) are met, the county central
104 committees of each political party registered under this title that wishes to submit a candidate
105 for the office shall summarily certify the name of one candidate to the county clerk for
106 placement on the regular general election ballot.
107 (6) (a) The requirements of this Subsection (6) apply to all county offices that become
108 vacant:
109 (i) if the vacant office has an unexpired term of less than two years; or
110 (ii) if the vacant office has an unexpired term of two years or more but 50 days or less
111 remain before the next regular general election.
112 (b) (i) When the conditions established in Subsection (6)(a) are met, the county
113 legislative body shall give notice of the vacancy to the county central committee of the same

114 political party as the prior office holder and invite that committee to submit the names of three
115 nominees to fill the vacancy.
116 (ii) That county central committee shall, within 30 days, submit the names of three
117 nominees to fill the vacancy to the county legislative body.
118 (iii) The county legislative body shall, within 45 days after the vacancy occurs, appoint
119 one of those nominees to serve out the unexpired term.
120 (c) (i) If the county legislative body fails to appoint a person to fill the vacancy within
121 45 days, the county clerk shall send to the governor a letter that:
122 (A) informs the governor that the county legislative body has failed to appoint a person
123 to fill the vacancy within the statutory time period; and
124 (B) contains the list of nominees submitted by the party central committee.
125 (ii) The governor shall appoint a person to fill the vacancy from that list of nominees to
126 fill the vacancy within 30 days after receipt of the letter.
127 (d) A person appointed to fill the vacancy under this Subsection (6) shall hold office
128 until their successor is elected and has qualified.
129 (7) Except as otherwise provided by law, the county legislative body may appoint
130 replacements to fill all vacancies that occur in those offices filled by appointment of the county
131 legislative body.
132 (8) Nothing in this section prevents or prohibits independent candidates from filing a
133 declaration of candidacy for the office within the same time limits.
134 (9) (a) Each person elected under Subsection (3), (4), or (5) to fill a vacancy in a
135 county office shall serve for the remainder of the unexpired term of the person who created the
136 vacancy and until a successor is elected and qualified.
137 (b) Nothing in this section may be construed to contradict or alter the provisions of
138 Section 17-16-6 .
139 Section 3. Section 41-1a-1320 is amended to read:
140 41-1a-1320. Tax clearance required to move manufactured home or mobile home.
141 (1) A manufactured home or mobile home may not be transported by any person,

142 including its owner, unless a tax clearance has been obtained from the assessor or, if the
143 responsibility to provide a tax clearance has been reassigned under Section 17-16-5.5 , the
144 treasurer of the county in which the real property upon which the manufactured home or mobile
145 home was last located showing that all property taxes, including any interest and penalties,
146 have been paid.
147 (2) The tax clearance described in Subsection (1):
148 (a) is proof of having paid all property taxes, interest, and penalties; and
149 (b) shall be displayed in a conspicuous place on the rear of the manufactured home or
150 mobile home so as to be plainly visible while in transit.
151 (3) (a) Any person, including the owner, who transports a manufactured home or
152 mobile home without a valid tax clearance is:
153 (i) in violation of Section 59-2-309 ; and
154 (ii) subject to the penalty provisions of Section 59-2-309 .
155 (b) In addition to the penalty provided in Subsection (3)(a), any commercial mover
156 who transports any manufactured home or mobile home without a valid tax clearance is guilty
157 of a class B misdemeanor.
158 Section 4. Section 59-2-307 is amended to read:
159 59-2-307. Refusal by taxpayer to file signed statement -- Penalty -- Assessor to
160 estimate value -- Reporting information to other counties.
161 (1) (a) [Any] Each person who [does not: (a)] fails to file the signed statement required
162 by Section 59-2-306[ ; (b)], fails to file the signed statement with respect to name and place of
163 residence[;], or [(c)] fails to appear and testify when requested by the assessor, shall pay a
164 penalty equal to 10% of the estimated tax due[;], but not less than $100 for each failure to file a
165 signed and completed statement[, to].
166 (b) Each penalty under Subsection (1)(a) shall be collected in the manner provided by
167 Sections 59-2-1302 and 59-2-1303 , except as otherwise provided for in this section, or by a
168 judicial proceeding brought in the name of the assessor.
169 (c) All money recovered by any assessor under this section shall be paid into the county

170 treasury.
171 (2) (a) The penalty imposed by Subsection (1)(a) may not be waived or reduced by the
172 assessor, county, county Board of Equalization, or commission except pursuant to a procedure
173 for the review and approval of reductions and waivers adopted by county ordinance, or by
174 administrative rule adopted in accordance with Title 63, Chapter 46a, Utah Administrative
175 Rulemaking Act.
176 (b) The penalty under Subsection (1)[(c)](a) for failure to appear and testify when
177 requested by the assessor may not be imposed until 30 days after the [taxpayer's receipt]
178 certified postmark date of mailing of a subsequent certified notice.
179 (3) (a) If any owner neglects or refuses to file the signed statement within 30 days of
180 the date the first county request was sent as required under Section 59-2-306 , the assessor shall:
181 (i) make:
182 [(i)] (A) a subsequent request by certified mail for the signed statement[. The
183 subsequent request shall also inform], informing the owner of the consequences of not filing a
184 signed statement; and
185 [(ii)] (B) a record of the failure to file and an estimate of the value of the property of
186 the owner based on known facts and circumstances[.]; and
187 (ii) impose a fee for the actual and necessary expenses of the certified mailing under
188 Subsection (3)(a)(i)(A).
189 (b) The value fixed by the assessor may not be reduced by the county board of
190 equalization or by the commission.
191 (4) If the signed statement discloses property in any other county, the assessor shall file
192 the signed statement and send a certified copy to the assessor of each county in which the
193 property is located.