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H.B. 427 Enrolled

             1     

NONRESIDENT SALES OF MOTOR HOMES

             2     
2007 GENERAL SESSION

             3     
STATE OF UTAH

             4     
Chief Sponsor: LaWanna Lou Shurtliff

             5     
Senate Sponsor: Dan R. Eastman

             6     
             7      LONG TITLE
             8      General Description:
             9          This bill amends provisions of the Property Tax Act relating to sales of motor homes.
             10      Highlighted Provisions:
             11          This bill:
             12          .    exempts certain motor home sales from proportional assessment; and
             13          .    makes technical changes.
             14      Monies Appropriated in this Bill:
             15          None
             16      Other Special Clauses:
             17          None
             18      Utah Code Sections Affected:
             19      AMENDS:
             20          59-2-402, as last amended by Chapter 360, Laws of Utah 1997
             21     
             22      Be it enacted by the Legislature of the state of Utah:
             23          Section 1. Section 59-2-402 is amended to read:
             24           59-2-402. Proportional assessment of transitory personal property brought from
             25      outside state -- Exemptions -- Reporting requirements -- Penalty for failure to file report
             26      -- Claims for rebates and adjustments.
             27          (1) If any taxable transitory personal property, other than property exempted under
             28      Subsection (2), is brought into the state at any time after the assessment date, a proportional
             29      assessment shall be made in accordance with rules adopted by the commission based upon the


             30      length of time that the property is in the state, but in no event may the minimum assessment be
             31      less than 25% of the full year's assessment.
             32          (2) The following property is exempt from proportional assessment under Subsection
             33      (1) for the year in which the license fee or tax is paid:
             34          (a) property acquired during the calendar year;
             35          (b) registered motor vehicles with a gross laden weight of 27,000 pounds or less;
             36          (c) vehicles that are registered and licensed in another state;
             37          (d) property subject to the provisions of Subsection 59-2-405 (4); [and]
             38          (e) state-assessed commercial vehicles[.]; and
             39          (f) a motor home that is:
             40          (i) brought into the state for the sole purpose of selling the motor home to a licensed
             41      dealer; and
             42          (ii) purchased for resale by a person licensed as a dealer under Section 41-3-201 .
             43          (3) If any taxable transitory personal property is brought into the state at any time
             44      during the year, the owner of the property, or the owner's agent, shall immediately secure a
             45      personal property report form from the assessor, complete it in all pertinent respects, sign it,
             46      and file it with the assessor of the county in which the property is located.
             47          (4) If the owner of the taxable transitory personal property, or the owner's agent, fails
             48      to secure, complete, and file a personal property report form with the county assessor, the
             49      assessor shall estimate the value of the property in accordance with Section 59-2-307 . Any
             50      failure on the part of the owner or agent to report as required by this subsection subjects the
             51      property owner to a penalty of 50% of the amount of tax finally determined to be due.
             52          (5) An owner of taxable transitory personal property, except motor vehicles with a
             53      gross laden weight of 27,000 pounds or less, who has paid taxes on the personal property and
             54      who removes the property from the state prior to December, is entitled to a rebate of a
             55      proportionate share of the taxes paid as determined by the commission. If a claim for rebate or
             56      adjustments is filed with the county auditor by December 10, the auditor shall immediately
             57      submit the claim with a recommendation to the county executive for its approval or denial. If


             58      the claim is not approved prior to the end of the calendar year, or within 30 days after its
             59      submission, or if the claim is submitted after December 10, it shall be considered denied, and
             60      the owners of the property may file an action in the district court for a refund or an adjustment.


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