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H.B. 5001

This document includes House Floor Amendments incorporated into the bill on Mon, Dec 4, 2006 at 3:17 PM by ddonat. -->              1

    
UNIFORM FEES ON PERSONAL PROPERTY

             2     
AMENDMENTS

             3     
2006 FIFTH SPECIAL SESSION

             4     
STATE OF UTAH

             5     
Chief Sponsor: Patrick Painter

             6     
Senate Sponsor: Howard A. Stephenson

             7     
             8      LONG TITLE
             9      General Description:
             10          This bill amends the Property Tax Act to address the property tax treatment of tangible
             11      personal property required to be registered with the state.
             12      Highlighted Provisions:
             13          This bill:
             14          .    provides and modifies definitions;
             15          .    modifies the uniform fees on certain tangible personal property required to be
             16      registered with the state;
             17          .    requires a county to make refunds to certain qualifying individuals;
             18          .    requires a county to notify owners of tangible personal property of the procedure to
             19      file for a refund; and
             20          .    makes technical changes.
             21      Monies Appropriated in this Bill:
             22          None
             23      Other Special Clauses:
             24          This bill provides an H. [ immediate ] .H effective date.
             25          This bill provides revisor instructions.
             26      Utah Code Sections Affected:
             27      AMENDS:

             28          59-2-405.2, as enacted by Chapter 244, Laws of Utah 2005
             29     
             30      Be it enacted by the Legislature of the state of Utah:
             31          Section 1. Section 59-2-405.2 is amended to read:
             32           59-2-405.2. Definitions -- Uniform statewide fee on certain tangible personal
             33      property -- Distribution of revenues -- Rulemaking authority -- Determining the length
             34      of a vessel.
             35          (1) As used in this section:
             36          (a) (i) Except as provided in Subsection (1)(a)(ii), "all-terrain vehicle" means a motor
             37      vehicle that:
             38          (A) is an:
             39          (I) all-terrain type I vehicle as defined in Section 41-22-2 ; or
             40          (II) all-terrain type II vehicle as defined in Section 41-22-2 ;
             41          (B) is required to be registered in accordance with Title 41, Chapter 22, Off-Highway
             42      Vehicles; and
             43          (C) has:
             44          (I) an engine with more than [100] 150 cubic centimeters displacement;
             45          (II) a motor that produces more than five horsepower; or
             46          (III) an electric motor; and
             47          (ii) notwithstanding Subsection (1)(a)(i), "all-terrain vehicle" does not include a
             48      snowmobile[;].
             49          (b) "Camper" means a camper:
             50          (i) as defined in Section 41-1a-102 ; and
             51          (ii) that is required to be registered in accordance with Title 41, Chapter 1a, Part 2,
             52      Registration[;].
             53          (c) (i) "Canoe" means a vessel that:
             54          (A) is long and narrow;
             55          (B) has curved sides; and
             56          (C) is tapered:
             57          (I) to two pointed ends; or
             58          (II) to one pointed end and is blunt on the other end; and

             59          (ii) "canoe" includes:
             60          (A) a collapsible inflatable canoe;
             61          (B) a kayak;
             62          (C) a racing shell; or
             63          (D) a rowing scull.
             64          [(c)] (d) "Dealer" is as defined in Section 41-1a-102 [;].
             65          (e) "Jon boat" means a vessel that:
             66          (i) has a square bow; and
             67          (ii) has a flat bottom.
             68          [(d)] (f) "Motor vehicle" is as defined in Section 41-22-2 [;].
             69          [(e)] (g) "Other motorcycle" means a motor vehicle that:
             70          (i) is:
             71          (A) a motorcycle as defined in Section 41-1a-102 ; and
             72          (B) designed primarily for use and operation over unimproved terrain;
             73          (ii) is required to be registered in accordance with Title 41, Chapter 1a, Part 2,
             74      Registration; and
             75          (iii) has:
             76          (A) an engine with more than [100] 150 cubic centimeters displacement; or
             77          (B) a motor that produces more than five horsepower[;].
             78          [(f)] (h) (i) "Other trailer" means a portable vehicle without motive power that is
             79      primarily used:
             80          (A) to transport tangible personal property; and
             81          (B) for a purpose other than a commercial purpose; and
             82          (ii) in accordance with Title 63, Chapter 46a, Utah Administrative Rulemaking Act, for
             83      purposes of Subsection (1)[(f)](h)(i)(B), the commission may by rule define what constitutes a
             84      purpose other than a commercial purpose[;].
             85          [(g)] (i) "Outboard motor" is as defined in Section 41-1a-102 [;].
             86          [(h)] (j) "Personal watercraft" means a personal watercraft:
             87          (i) as defined in Section 73-18-2 ; and
             88          (ii) that is required to be registered in accordance with Title 73, Chapter 18, State
             89      Boating Act[;].

             90          (k) (i) "Pontoon" means a vessel that:
             91          (A) is:
             92          (I) supported by one or more floats; and
             93          (II) propelled by either inboard or outboard power; and
             94          (B) is not:
             95          (A) a houseboat; or
             96          (B) a collapsible inflatable vessel; and
             97          (ii) in accordance with Title 63, Chapter 46a, Utah Administrative Rulemaking Act, the
             98      commission may by rule define the term "houseboat".
             99          (l) "Qualifying adjustment, exemption, or reduction" means an adjustment, exemption,
             100      or reduction:
             101          (i) of all or a portion of a qualifying payment;
             102          (ii) granted by a county during the refund period; and
             103          (iii) received by a qualifying person.
             104          (m) (i) "Qualifying payment" means the payment made:
             105          (A) of a uniform statewide fee in accordance with this section:
             106          (I) by a qualifying person;
             107          (II) to a county; and
             108          (III) during the refund period; and
             109          (B) on an item of qualifying tangible personal property; and
             110          (ii) if a qualifying person received a qualifying adjustment, exemption, or reduction for
             111      an item of qualifying tangible personal property, the qualifying payment for that qualifying
             112      tangible personal property is equal to the difference between:
             113          (A) the payment described in this Subsection (1)(m) for that item of qualifying tangible
             114      personal property; and
             115          (B) the amount of the qualifying adjustment, exemption, or reduction.
             116          (n) "Qualifying person" means a person that paid a uniform statewide fee:
             117          (i) during the refund period;
             118          (ii) in accordance with this section; and
             119          (iii) on an item of qualifying tangible personal property.
             120          (o) "Qualifying tangible personal property" means a:

             121          (i) qualifying vehicle; or
             122          (ii) qualifying watercraft.
             123          (p) "Qualifying vehicle" means:
             124          (i) an all-terrain vehicle with an engine displacement that is 100 or more cubic
             125      centimeters but 150 or less cubic centimeters;
             126          (ii) an other motorcycle with an engine displacement that is 100 or more cubic
             127      centimeters but 150 or less cubic centimeters;
             128          (iii) a small motor vehicle with an engine displacement that is 100 or more cubic
             129      centimeters but 150 or less cubic centimeters;
             130          (iv) a snowmobile with an engine displacement that is 100 or more cubic centimeters
             131      but 150 or less cubic centimeters; or
             132          (v) a street motorcycle with an engine displacement that is 100 or more cubic
             133      centimeters but 150 or less cubic centimeters.
             134          (q) "Qualifying watercraft" means a:
             135          (i) canoe;
             136          (ii) collapsible inflatable vessel;
             137          (iii) jon boat;
             138          (iv) pontoon;
             139          (v) sailboat; or
             140          (vi) utility boat.
             141          (r) "Refund period" means the time period:
             142          (i) beginning on January 1, 2006; and
             143          (ii) ending on the day before the effective date of this bill.
             144          (s) "Sailboat" means a sailboat as defined in Section 73-18-2 .
             145          [(i)] (t) (i) "Small motor vehicle" means a motor vehicle that:
             146          (A) is required to be registered in accordance with Title 41, Motor Vehicles; and
             147          (B) has:
             148          (I) an engine with [100] 150 or less cubic centimeters displacement; or
             149          (II) a motor that produces five or less horsepower; and
             150          (ii) in accordance with Title 63, Chapter 46a, Utah Administrative Rulemaking Act, the
             151      commission may by rule develop a process for an owner of a motor vehicle to certify whether

             152      the motor vehicle has:
             153          (A) an engine with [100] 150 or less cubic centimeters displacement; or
             154          (B) a motor that produces five or less horsepower[;].
             155          [(j)] (u) "Snowmobile" means a motor vehicle that:
             156          (i) is a snowmobile as defined in Section 41-22-2 ;
             157          (ii) is required to be registered in accordance with Title 41, Chapter 22, Off-Highway
             158      Vehicles; and
             159          (iii) has:
             160          (A) an engine with more than [100] 150 cubic centimeters displacement; or
             161          (B) a motor that produces more than five horsepower[;].
             162          [(k)] (v) "Street motorcycle" means a motor vehicle that:
             163          (i) is:
             164          (A) a motorcycle as defined in Section 41-1a-102 ; and
             165          (B) designed primarily for use and operation on highways;
             166          (ii) is required to be registered in accordance with Title 41, Chapter 1a, Part 2,
             167      Registration; and
             168          (iii) has:
             169          (A) an engine with more than [100] 150 cubic centimeters displacement; or
             170          (B) a motor that produces more than five horsepower[;].
             171          (w) "Tangible personal property owner" means a person that owns an item of
             172      qualifying tangible personal property.
             173          [(l)] (x) "Tent trailer" means a portable vehicle without motive power that:
             174          (i) is constructed with collapsible side walls that:
             175          (A) fold for towing by a motor vehicle; and
             176          (B) unfold at a campsite;
             177          (ii) is designed as a temporary dwelling for travel, recreational, or vacation use;
             178          (iii) is required to be registered in accordance with Title 41, Chapter 1a, Part 2,
             179      Registration; and
             180          (iv) does not require a special highway movement permit when drawn by a
             181      self-propelled motor vehicle[;].
             182          [(m)] (y) (i) Except as provided in Subsection (1)[(m)](y)(ii), "travel trailer" means a

             183      travel trailer:
             184          (A) as defined in Section 41-1a-102 ; and
             185          (B) that is required to be registered in accordance with Title 41, Chapter 1a, Part 2,
             186      Registration; and
             187          (ii) notwithstanding Subsection (1)[(m)](y)(i), "travel trailer" does not include:
             188          (A) a camper; or
             189          (B) a tent trailer[; and].
             190          (z) (i) "Utility boat" means a vessel that:
             191          (A) has:
             192          (I) two or three bench seating;
             193          (II) an outboard motor; and
             194          (III) a hull made of aluminum, fiberglass, or wood; and
             195          (B) does not have:
             196          (I) decking;
             197          (II) a permanent canopy; or
             198          (III) a floor other than the hull; and
             199          (ii) notwithstanding Subsection (1)(z)(i), "utility boat" does not include a collapsible
             200      inflatable vessel.
             201          [(n)] (aa) "Vessel" means a vessel:
             202          (i) as defined in Section 73-18-2 , including an outboard motor of the vessel; and
             203          (ii) that is required to be registered in accordance with Title 73, Chapter 18, State
             204      Boating Act.
             205          (2) (a) In accordance with Utah Constitution Article XIII, Section 2, Subsection (6),
             206      beginning on January 1, 2006, the tangible personal property described in Subsection (2)(b) is:
             207          (i) exempt from the tax imposed by Section 59-2-103 ; and
             208          (ii) in lieu of the tax imposed by Section 59-2-103 , subject to uniform statewide fees as
             209      provided in this section.
             210          (b) The following tangible personal property applies to Subsection (2)(a) if that
             211      tangible personal property is required to be registered with the state:
             212          (i) an all-terrain vehicle;
             213          (ii) a camper;

             214          (iii) an other motorcycle;
             215          (iv) an other trailer;
             216          (v) a personal watercraft;
             217          (vi) a small motor vehicle;
             218          (vii) a snowmobile;
             219          (viii) a street motorcycle;
             220          (ix) a tent trailer;
             221          (x) a travel trailer; and
             222          (xi) a vessel if that vessel is less than 31 feet in length as determined under Subsection
             223      (6).
             224          (3) For purposes of this section, the uniform statewide fees are:
             225          (a) for an all-terrain vehicle, an other motorcycle, or a snowmobile:
             226      Age of All-Terrain Vehicle, Other Motorcycle, or Snowmobile    Uniform Statewide Fee
             227                  12 or more years                    $10
             228                  9 or more years but less than 12 years        $20
             229                  6 or more years but less than 9 years            $30
             230                  3 or more years but less than 6 years            $35
             231                  Less than 3 years                    $45
             232          (b) for a camper or a tent trailer:
             233              Age of Camper or Tent Trailer            Uniform Statewide Fee
             234                  12 or more years                    $10
             235                  9 or more years but less than 12 years        $25
             236                  6 or more years but less than 9 years            $35
             237                  3 or more years but less than 6 years            $50
             238                  Less than 3 years                    $70
             239          (c) for an other trailer:
             240              Age of Other Trailer                    Uniform Statewide Fee
             241                  12 or more years                    $10
             242                  9 or more years but less than 12 years        $15
             243                  6 or more years but less than 9 years            $20
             244                  3 or more years but less than 6 years            $25

             245                  Less than 3 years                    $30
             246          (d) for a personal watercraft:
             247              Age of Personal Watercraft                Uniform Statewide Fee
             248                  12 or more years                    $10
             249                  9 or more years but less than 12 years        $25
             250                  6 or more years but less than 9 years            $35
             251                  3 or more years but less than 6 years            $45
             252                  Less than 3 years                    $55
             253          (e) for a small motor vehicle:
             254              Age of Small Motor Vehicle                Uniform Statewide Fee
             255                  6 or more years                    $10
             256                  3 or more years but less than 6 years            $15
             257                  Less than 3 years                    $25
             258          (f) for a street motorcycle:
             259              Age of Street Motorcycle                Uniform Statewide Fee
             260                  12 or more years                    $10
             261                  9 or more years but less than 12 years        $35
             262                  6 or more years but less than 9 years            $50
             263                  3 or more years but less than 6 years            $70
             264                  Less than 3 years                    $95
             265          (g) for a travel trailer:
             266              Age of Travel Trailer                    Uniform Statewide Fee
             267                  12 or more years                    $20
             268                  9 or more years but less than 12 years        $65
             269                  6 or more years but less than 9 years            $90
             270                  3 or more years but less than 6 years            $135
             271                  Less than 3 years                    $175
             272          [(h) for a vessel that is less than 15 feet in length,]
             273          (h) $10 regardless of the age of the vessel[;] if the vessel is:
             274          (i) less than 15 feet in length;
             275          (ii) a canoe;

             276          (iii) a jon boat; or
             277          (iv) a utility boat;
             278          (i) for a collapsible inflatable vessel, pontoon, or sailboat, regardless of age:
             279               Length of Vessel                Uniform Statewide Fee
             280          15 feet or more in length but less than 19 feet in length        $15
             281          19 feet or more in length but less than 23 feet in length        $25
             282          23 feet or more in length but less than 27 feet in length        $40
             283          27 feet or more in length but less than 31 feet in length        $75
             284          [(i)] (j) for a vessel, other than a canoe, collapsible inflatable vessel, jon boat, pontoon,
             285      sailboat, or utility boat, that is 15 feet or more in length but less than 19 feet in length:
             286               Age of Vessel                Uniform Statewide Fee
             287              12 or more years                    $25
             288              9 or more years but less than 12 years        $65
             289              6 or more years but less than 9 years            $80
             290              3 or more years but less than 6 years            $110
             291              Less than 3 years                    $150
             292          [(j)] (k) for a vessel, other than a canoe, collapsible inflatable vessel, jon boat, pontoon,
             293      sailboat, or utility boat, that is 19 feet or more in length but less than 23 feet in length:
             294               Age of Vessel                Uniform Statewide Fee
             295              12 or more years                    $50
             296              9 or more years but less than 12 years        $120
             297              6 or more years but less than 9 years            $175
             298              3 or more years but less than 6 years            $220
             299              Less than 3 years                    $275
             300          [(k)] (l) for a vessel, other than a canoe, collapsible inflatable vessel, jon boat, pontoon,
             301      sailboat, or utility boat, that is 23 feet or more in length but less than 27 feet in length:
             302               Age of Vessel                Uniform Statewide Fee
             303              12 or more years                    $100
             304              9 or more years but less than 12 years        $180
             305              6 or more years but less than 9 years            $240
             306              3 or more years but less than 6 years            $310

             307              Less than 3 years                    $400
             308          [(l)] (m) for a vessel, other than a canoe, collapsible inflatable vessel, jon boat,
             309      pontoon, sailboat, or utility boat, that is 27 feet or more in length but less than 31 feet in length:
             310               Age of Vessel                Uniform Statewide Fee
             311              12 or more years                    $120
             312              9 or more years but less than 12 years        $250
             313              6 or more years but less than 9 years            $350
             314              3 or more years but less than 6 years            $500
             315              Less than 3 years                    $700
             316          (4) Notwithstanding Section 59-2-407 , tangible personal property subject to the
             317      uniform statewide fees imposed by this section that is brought into the state shall, as a
             318      condition of registration, be subject to the uniform statewide fees unless all property taxes or
             319      uniform fees imposed by the state of origin have been paid for the current calendar year.
             320          (5) (a) The revenues collected in each county from the uniform statewide fees imposed
             321      by this section shall be distributed by the county to each taxing entity in which each item of
             322      tangible personal property subject to the uniform statewide fees is located in the same
             323      proportion in which revenues collected from the ad valorem property tax are distributed.
             324          (b) Each taxing entity described in Subsection (5)(a) that receives revenues from the
             325      uniform statewide fees imposed by this section shall distribute the revenues in the same
             326      proportion in which revenues collected from the ad valorem property tax are distributed.
             327          (6) (a) For purposes of the uniform statewide fee imposed by this section, the length of
             328      a vessel shall be determined as provided in this Subsection (6).
             329          (b) (i) Except as provided in Subsection (6)(b)(ii), the length of a vessel shall be
             330      measured as follows:
             331          (A) the length of a vessel shall be measured in a straight line; and
             332          (B) the length of a vessel is equal to the distance between the bow of the vessel and the
             333      stern of the vessel.
             334          (ii) Notwithstanding Subsection (6)(b)(i), the length of a vessel may not include the
             335      length of:
             336          (A) a swim deck;
             337          (B) a ladder;

             338          (C) an outboard motor; or
             339          (D) an appurtenance or attachment similar to Subsections (6)(b)(ii)(A) through (C) as
             340      determined by the commission by rule.
             341          (iii) In accordance with Title 63, Chapter 46a, Utah Administrative Rulemaking Act,
             342      the commission may by rule define what constitutes an appurtenance or attachment similar to
             343      Subsections (6)(b)(ii)(A) through (C).
             344          (c) The length of a vessel:
             345          (i) (A) for a new vessel, is the length:
             346          (I) listed on the manufacturer's statement of origin if the length of the vessel measured
             347      under Subsection (6)(b) is equal to the length of the vessel listed on the manufacturer's
             348      statement of origin; or
             349          (II) listed on a form submitted to the commission by a dealer in accordance with
             350      Subsection (6)(d) if the length of the vessel measured under Subsection (6)(b) is not equal to
             351      the length of the vessel listed on the manufacturer's statement of origin; or
             352          (B) for a vessel other than a new vessel, is the length:
             353          (I) corresponding to the model number if the length of the vessel measured under
             354      Subsection (6)(b) is equal to the length of the vessel determined by reference to the model
             355      number; or
             356          (II) listed on a form submitted to the commission by an owner of the vessel in
             357      accordance with Subsection (6)(d) if the length of the vessel measured under Subsection (6)(b)
             358      is not equal to the length of the vessel determined by reference to the model number; and
             359          (ii) (A) is determined at the time of the:
             360          (I) first registration as defined in Section 41-1a-102 that occurs on or after January 1,
             361      2006; or
             362          (II) first renewal of registration that occurs on or after January 1, 2006; and
             363          (B) may be determined after the time described in Subsection (6)(c)(ii)(A) only if the
             364      commission requests that a dealer or an owner submit a form to the commission in accordance
             365      with Subsection (6)(d).
             366          (d) (i) A form under Subsection (6)(c) shall:
             367          (A) be developed by the commission;
             368          (B) be provided by the commission to:

             369          (I) a dealer; or
             370          (II) an owner of a vessel;
             371          (C) provide for the reporting of the length of a vessel;
             372          (D) be submitted to the commission at the time the length of the vessel is determined in
             373      accordance with Subsection (6)(c)(ii);
             374          (E) be signed by:
             375          (I) if the form is submitted by a dealer, that dealer; or
             376          (II) if the form is submitted by an owner of the vessel, an owner of the vessel; and
             377          (F) include a certification that the information set forth in the form is true.
             378          (ii) A certification made under Subsection (6)(d)(i)(F) is considered as if made under
             379      oath and subject to the same penalties as provided by law for perjury.
             380          (iii) (A) A dealer or an owner that submits a form to the commission under Subsection
             381      (6)(c) is considered to have given the dealer's or owner's consent to an audit or review by:
             382          (I) the commission;
             383          (II) the county assessor; or
             384          (III) the commission and the county assessor.
             385          (B) The consent described in Subsection (6)(d)(iii)(A) is a condition to the acceptance
             386      of any form.
             387          (7) (a) A county that collected a qualifying payment from a qualifying person during
             388      the refund period shall issue a refund to the qualifying person as described in Subsection (7)(b)
             389      if:
             390          (i) the difference described in Subsection (7)(b) is $1 or more; and
             391          (ii) the qualifying person submitted a form in accordance with Subsections (7)(c) and
             392      (d).
             393          (b) The refund amount shall be calculated as follows:
             394          (i) for a qualifying vehicle, the refund amount is equal to the difference between:
             395          (A) the qualifying payment the qualifying person paid on the qualifying vehicle during
             396      the refund period; and
             397          (B) the amount of the statewide uniform fee:
             398          (I) for that qualifying vehicle; and
             399          (II) that the qualifying person would have been required to pay:

             400          (Aa) during the refund period; and
             401          (Bb) in accordance with this section had this bill been in effect during the refund
             402      period; and
             403          (ii) for a qualifying watercraft, the refund amount is equal to the difference between:
             404          (A) the qualifying payment the qualifying person paid on the qualifying watercraft
             405      during the refund period; and
             406          (B) the amount of the statewide uniform fee:
             407          (I) for that qualifying watercraft;
             408          (II) that the qualifying person would have been required to pay:
             409          (Aa) during the refund period; and
             410          (Bb) in accordance with this section had this bill been in effect during the refund
             411      period.
             412          (c) (i) Before the county issues a refund to the qualifying person in accordance with
             413      Subsection (7)(a) the qualifying person shall submit a form to the county to verify the
             414      qualifying person is entitled to the refund.
             415          (d) (i) A form under Subsection (7)(c) or (8) shall:
             416          (A) be developed by the commission;
             417          (B) be provided by the commission to the counties;
             418          (C) be provided by the county to the qualifying person or tangible personal property
             419      owner;
             420          (D) provide for the reporting of the following:
             421          (I) for a qualifying vehicle:
             422          (Aa) the type of qualifying vehicle; and
             423          (Bb) the amount of cubic centimeters displacement;
             424          (II) for a qualifying watercraft:
             425          (Aa) the length of the qualifying watercraft;
             426          (Bb) the age of the qualifying watercraft; and
             427          (Cc) the type of qualifying watercraft;
             428          (E) be signed by the qualifying person or tangible personal property owner; and
             429          (F) include a certification that the information set forth in the form is true.
             430          (ii) A certification made under Subsection (7)(d)(i)(F) is considered as if made under

             431      oath and subject to the same penalties as provided by law for perjury.
             432          (iii) (A) A qualifying person or tangible personal property owner that submits a form to
             433      a county under Subsection (7)(c) or (8) is considered to have given the qualifying person's
             434      consent to an audit or review by:
             435          (I) the commission;
             436          (II) the county assessor; or
             437          (III) the commission and the county assessor.
             438          (B) The consent described in Subsection (7)(d)(iii)(A) is a condition to the acceptance
             439      of any form.
             440          (e) The county shall make changes to the commission's records with the information
             441      received by the county from the form submitted in accordance with Subsection (7)(c).
             442          (8) A county shall change its records regarding an item of qualifying tangible personal
             443      property if the tangible personal property owner submits a form to the county in accordance
             444      with Subsection (7)(d).
             445          (9) (a) For purposes of this Subsection (9) "owner of tangible personal property" means
             446      a person that was required to pay a uniform statewide fee:
             447          (i) during the refund period;
             448          (ii) in accordance with this section; and
             449          (iii) on an item of tangible personal property subject to the uniform statewide fees
             450      imposed by this section.
             451          (b) A county that collected revenues from uniform statewide fees imposed by this
             452      section during the refund period shall notify an owner of tangible personal property:
             453          (i) of the tangible personal property classification changes made to this section
             454      pursuant to this bill;
             455          (ii) that the owner of tangible personal property may obtain and file a form to modify
             456      the county's records regarding the owner's tangible personal property; and
             457          (iii) that the owner may be entitled to a refund pursuant to Subsection (7).
             458          Section 2. Effective date.
             459          If approved by two-thirds of all the members elected to each house, this bill takes effect
             459a      H. on December 30, 2006
             460      [ upon approval by the governor, or the day following the constitutional time limit of Utah
             461      Constitution Article VII, Section 8, without the governor's signature, or in the case of a veto,

             462      the date of veto override ] .H .
             463          Section 3. Revisor instructions.
             464          (1) It is the intent of the Legislature that, in preparing the Utah Code database for
             465      publication, the Office of Legislative Research and General Counsel shall replace the reference
             466      in Subsection 59-2-405.2 (1)(r)(ii) from "the day before the effective date of this bill" to the
             467      actual date of the day before the effective date of this bill.
             468          (2) It is the intent of the Legislature that, in preparing the Utah Code database for
             469      publication, the Office of Legislative Research and General Counsel shall replace the
             470      references in Subsections 59-2-405.2 (7)(b)(i)(B)(II)(Bb), (7)(b)(ii)(B)(II)(Bb), and (9)(b)(i)
             471      from "this bill" to the bill's designated section and chapter number in the Laws of Utah.




Legislative Review Note
    as of 11-30-06 10:19 AM

Office of Legislative Research and General Counsel

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