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[Introduced][Status][Bill Documents][Fiscal Note] [Bills Directory]

H.B. 373 Enrolled

             1     

UNIFORM FEES ON VINTAGE MOTOR

             2     
VEHICLES

             3     
2008 GENERAL SESSION

             4     
STATE OF UTAH

             5     
Chief Sponsor: Wayne A. Harper

             6     
Senate Sponsor: Dan R. Eastman

             7     
             8      LONG TITLE
             9      General Description:
             10          This bill amends provisions in the Property Tax Act relating to the taxation of certain
             11      motor vehicles.
             12      Highlighted Provisions:
             13          This bill:
             14          .    provides that vintage vehicles are subject to annual registration;
             15          .    provides that vintage vehicles are exempt from paying the renewal of registration
             16      fees;
             17          .    repeals the exemption from statewide uniform fees for vintage motor vehicles; and
             18          .    makes technical changes.
             19      Monies Appropriated in this Bill:
             20          None
             21      Other Special Clauses:
             22          This bill takes effect on January 1, 2009.
             23      Utah Code Sections Affected:
             24      AMENDS:
             25          41-1a-205, as last amended by Laws of Utah 2005, Chapter 2
             26          41-1a-215, as last amended by Laws of Utah 2006, Chapter 164
             27          41-1a-226, as last amended by Laws of Utah 1999, Chapter 217
             28          41-1a-402, as last amended by Laws of Utah 2007, Chapter 220
             29          41-1a-1206, as last amended by Laws of Utah 2007, Chapter 274


             30          41-1a-1209, as last amended by Laws of Utah 1993, Chapter 222
             31          41-6a-1642, as last amended by Laws of Utah 2005, Chapter 229 and renumbered and
             32      amended by Laws of Utah 2005, Chapter 2
             33          53-8-205, as last amended by Laws of Utah 2003, Chapter 108
             34          59-2-405, as last amended by Laws of Utah 2005, Chapters 217 and 244
             35          59-2-405.1, as last amended by Laws of Utah 2006, Chapter 164
             36     
             37      Be it enacted by the Legislature of the state of Utah:
             38          Section 1. Section 41-1a-205 is amended to read:
             39           41-1a-205. Safety inspection certificate required for renewal or registration of
             40      motor vehicle -- Exemptions.
             41          (1) If required in the current year, a safety inspection certificate, as required by Section
             42      53-8-205 , or proof of exemption from safety inspection shall be presented at the time of, and as
             43      a condition of, registration or renewal of registration of a motor vehicle.
             44          (2) (a) Except as provided in Subsections (2)(b), (c), and (d), the safety inspection
             45      required under this section may be made no more than two months prior to the renewal of
             46      registration.
             47          (b) (i) If the title of a used motor vehicle is being transferred, a safety inspection
             48      certificate issued for the motor vehicle during the previous two months may be used to satisfy
             49      the requirement under Subsection (1).
             50          (ii) If the transferor is a licensed and bonded used motor vehicle dealer, a safety
             51      inspection certificate issued for the motor vehicle in a licensed and bonded motor vehicle
             52      dealer's name during the previous six months may be used to satisfy the requirement under
             53      Subsection (1).
             54          (c) If the title of a leased vehicle is being transferred to the lessee of the vehicle, a safety
             55      inspection certificate issued during the previous six months may be used to satisfy the
             56      requirement under Subsection (1).
             57          (d) If the motor vehicle is part of a fleet of 101 or more vehicles, the safety inspection


             58      required under this section may be made no more than 11 months prior to the renewal of
             59      registration.
             60          (3) The following motor vehicles are exempt from this section:
             61          (a) a new motor vehicle when registered the first time, if:
             62          (i) a new car predelivery inspection has been made by a dealer;
             63          (ii) the dealer provides a written disclosure statement listing any known deficiency,
             64      existing with the new motor vehicle at the time of delivery, that would cause the motor vehicle
             65      to fail a safety inspection given in accordance with Section 53-8-205 ; and
             66          (iii) the buyer signs the disclosure statement to acknowledge that the buyer has read and
             67      understands the listed deficiencies; [and]
             68          (b) a motor vehicle required to be registered under this chapter that bears a dealer plate
             69      or other special plate under Title 41, Chapter 3, Part 5, Special Dealer License Plates, except
             70      that if the motor vehicle is propelled by its own power and is not being moved for repair or
             71      dismantling, the motor vehicle shall comply with Section 41-6a-1601 regarding safe mechanical
             72      condition[.]; and
             73          (c) a vintage vehicle as defined in Section 41-21-1 .
             74          (4) (a) A safety inspection certificate shall be displayed on:
             75          (i) all registered commercial motor vehicles with a gross vehicle weight rating of 26,000
             76      pounds or more;
             77          (ii) a motor vehicle with three or more axles, pulling a trailer, or pulling a trailer with
             78      multiple axles;
             79          (iii) a combination unit; and
             80          (iv) a bus or van for hire.
             81          (b) A commercial vehicle under Subsection (4)(a) is exempt from the requirements of
             82      Subsection (1).
             83          (5) A motor vehicle may be sold and the title assigned to the new owner without a valid
             84      safety inspection, but the motor vehicle may not be registered in the new owner's name until the
             85      motor vehicle complies with this section.


             86          Section 2. Section 41-1a-215 is amended to read:
             87           41-1a-215. Staggered registration dates -- Exceptions.
             88          (1) (a) Except as provided under Subsections (2) and (3), every vehicle registration,
             89      every registration card, and every registration plate issued under this chapter for the first
             90      registration of the vehicle in this state, continues in effect for a period of 12 months beginning
             91      with the first day of the calendar month of registration and does not expire until the last day of
             92      the same month in the following year.
             93          (b) If the last day of the registration period falls on a day in which the appropriate state
             94      or county offices are not open for business, the registration of the vehicle is extended to
             95      midnight of the next business day.
             96          (2) The provisions of Subsection (1) do not apply to the following:
             97          (a) registration issued to government vehicles under Section 41-1a-221 ;
             98          (b) registration issued to apportioned vehicles under Section 41-1a-301 ;
             99          (c) multiyear registration issued under Section 41-1a-222 ;
             100          (d) lifetime trailer registration issued under Section 41-1a-1206 ;
             101          (e) partial year registration issued under Section 41-1a-1207 ;
             102          (f) registration issued under Section 41-1a-215.5 ; or
             103          [(g) vintage vehicle registration issued under Section 41-1a-226 ; or]
             104          [(h)] (g) plates issued to a dealer, dismantler, manufacturer, remanufacturer, and
             105      transporter under Title 41, Chapter 3, Part 5, Special Dealer License Plates.
             106          (3) Upon application of the owner or lessee of a fleet of commercial vehicles not
             107      apportioned under Section 41-1a-301 and required to be registered in this state, the State Tax
             108      Commission may permit the vehicles to be registered for a registration period commencing on
             109      the first day of March, June, September, or December of any year and expiring on the last day
             110      of March, June, September, or December in the following year.
             111          (4) When the expiration of a registration plate is extended by affixing a registration
             112      decal to it, the expiration of the decal governs the expiration date of the plate.
             113          Section 3. Section 41-1a-226 is amended to read:


             114           41-1a-226. Vintage vehicle -- Signed statement -- Registration certificate.
             115          [(1)] The owner of a vintage vehicle applying for registration under this part shall
             116      provide a signed statement certifying that the vintage vehicle is owned and operated for the
             117      purposes enumerated in Section 41-21-1 and that the vintage vehicle has been inspected and
             118      found safe to operate on the highways of this state.
             119          [(2) The registration certificate issued under this part need not specify the weight of the
             120      vintage vehicle.]
             121          Section 4. Section 41-1a-402 is amended to read:
             122           41-1a-402. Required colors, numerals, and letters -- Expiration.
             123          (1) Each license plate shall have displayed on it:
             124          (a) the registration number assigned to the vehicle for which it is issued;
             125          (b) the name of the state; and
             126          (c) a registration decal showing the date of expiration displayed in accordance with
             127      Subsection (6).
             128          (2) If registration is extended by affixing a registration decal to the license plate, the
             129      expiration date of the decal governs the expiration date of the license plate.
             130          (3) Except as provided in Subsection (4), each original license plate that is not one of
             131      the special group license plates issued under Section 41-1a-418 shall be a:
             132          (a) statehood centennial license plate with the same color, design, and slogan as the
             133      plates issued in conjunction with the statehood centennial; or
             134          (b) Ski Utah license plate.
             135          (4) Beginning on the date that the division determines the existing inventories of
             136      statehood centennial license plates and Ski Utah license plates are exhausted, each license plate
             137      that is not one of the special group license plates issued under Section 41-1a-418 shall:
             138          (a) display the "Life Elevated" slogan; and
             139          (b) have a color and design approved by the 57th Legislature in the 2007 General
             140      Session that features:
             141          (i) a skier with the "Greatest Snow on Earth" slogan; or


             142          (ii) Delicate Arch.
             143          (5) (a) Except as provided under Subsection 41-1a-215 (2), license plates shall be
             144      renewed annually.
             145          (b) (i) [Except as provided in Subsection (5)(b)(ii), the] The division shall issue the
             146      vehicle owner a month decal and a year decal upon the vehicle's first registration with the
             147      division.
             148          [(ii) The provisions of Subsection (5)(b)(i) do not apply to a vehicle issued a vintage
             149      vehicle license plate in accordance with Section 41-1a-418 (1)(c)(ii).]
             150          [(iii)] (ii) The division shall issue the vehicle owner only a year decal upon subsequent
             151      renewals of registration to validate registration renewal.
             152          (6) The decals issued in accordance with Subsection (5) shall be applied as follows:
             153          (a) for license plates issued beginning in 1974 through 1985, decals displayed on license
             154      plates with black lettering on a white background shall be applied to the lower left-hand corner
             155      of the rear of the license plate vehicles;
             156          (b) decals displayed on statehood centennial license plates and on Ski Utah license
             157      plates issued in accordance with Subsection (3) shall be applied to the upper left-hand corner of
             158      the rear license plate;
             159          (c) decals displayed on special group license plates issued in accordance with Section
             160      41-1a-418 shall be applied to the upper right-hand corner of the license plate unless there is a
             161      plate indentation on the upper left-hand corner of the license plate;
             162          (d) decals displayed on license plates with the "Life Elevated" slogan issued in
             163      accordance with Subsection (4) shall be applied in the upper left-hand corner for the month
             164      decal and the upper right-hand corner for the year decal;
             165          (e) decals issued for truck tractors shall be applied to the front license plate in the
             166      position described in Subsection (6)(a), (b), or (d);
             167          (f) decals issued for motorcycles shall be applied to the upper corner of the license plate
             168      opposite the word "Utah"; and
             169          (g) decals displayed on license plates issued under Section 41-1a-416 shall be applied as


             170      appropriate for the year of the plate.
             171          (7) (a) The month decal issued in accordance with Subsection (5) shall be displayed on
             172      the license plate in the left position.
             173          (b) The year decal issued in accordance with Subsection (5) shall be displayed on the
             174      license plate in the right position.
             175          (8) The current year decal issued in accordance with Subsection (5) shall be placed over
             176      the previous year decal.
             177          (9) If a license plate, month decal, or year decal is lost or destroyed, a replacement shall
             178      be issued upon application and payment of the fees required under Section 41-1a-1211 or
             179      41-1a-1212 .
             180          Section 5. Section 41-1a-1206 is amended to read:
             181           41-1a-1206. Registration fees -- Fees by gross laden weight.
             182          (1) Except as provided in Subsection (2), at the time application is made for registration
             183      or renewal of registration of a vehicle or combination of vehicles under this chapter, a
             184      registration fee shall be paid to the division as follows:
             185          (a) $22.50 for each motorcycle;
             186          (b) $21 for each motor vehicle of 12,000 pounds or less gross laden weight, excluding
             187      motorcycles;
             188          (c) unless the semitrailer or trailer is exempt from registration under Section 41-1a-202
             189      or is registered under Section 41-1a-301 :
             190          (i) $11 for each trailer or semitrailer over 750 pounds gross unladen weight; or
             191          (ii) $8.50 for each commercial trailer or commercial semitrailer of 750 pounds or less
             192      gross unladen weight;
             193          (d) (i) $33 for each farm truck over 12,000 pounds, but not exceeding 14,000 pounds
             194      gross laden weight; plus
             195          (ii) $9 for each 2,000 pounds over 14,000 pounds gross laden weight; and
             196          (e) (i) $49.50 for each motor vehicle or combination of motor vehicles, excluding farm
             197      trucks, over 12,000 pounds, but not exceeding 14,000 pounds gross laden weight; plus


             198          (ii) $18.50 for each 2,000 pounds over 14,000 pounds gross laden weight.
             199          (2) (a) The initial registration fee for a vintage vehicle is $20.
             200          (b) A vintage vehicle is exempt from the renewal of registration fees under Subsection
             201      (1).
             202          [(b)] (c) A vehicle with a Purple Heart special group license plate issued in accordance
             203      with Section 41-1a-421 is exempt from the registration fees under Subsection (1).
             204          (3) If a motor vehicle is operated in combination with a semitrailer or trailer, each
             205      motor vehicle shall register for the total gross laden weight of all units of the combination if the
             206      total gross laden weight of the combination exceeds 12,000 pounds.
             207          (4) (a) Registration fee categories under this section are based on the gross laden
             208      weight declared in the licensee's application for registration.
             209          (b) Gross laden weight shall be computed in units of 2,000 pounds. A fractional part of
             210      2,000 pounds is a full unit.
             211          (5) The owner of a commercial trailer or commercial semitrailer may, as an alternative
             212      to registering under Subsection (1)(c), apply for and obtain a special registration and license
             213      plate for a fee of $110.
             214          (6) Except as provided in Section 41-6a-1642 , a truck may not be registered as a farm
             215      truck unless:
             216          (a) the truck meets the definition of a farm truck under Section 41-1a-102 ; and
             217          (b) (i) the truck has a gross vehicle weight rating of more than 12,000 pounds; or
             218          (ii) the truck has a gross vehicle weight rating of 12,000 pounds or less and the owner
             219      submits to the division a certificate of emissions inspection or a waiver in compliance with
             220      Section 41-6a-1642 .
             221          (7) A violation of Subsection (6) is a class B misdemeanor that shall be punished by a
             222      fine of not less than $200.
             223          (8) Trucks used exclusively to pump cement, bore wells, or perform crane services with
             224      a crane lift capacity of five or more tons, are exempt from 50% of the amount of the fees
             225      required for those vehicles under this section.


             226          Section 6. Section 41-1a-1209 is amended to read:
             227           41-1a-1209. Exemptions from registration fees.
             228          (1) A fee may not be charged for the registration of ambulances, law enforcement
             229      vehicles, fire engines, and passenger cars and trucks owned and used by the United States
             230      government or by the state of Utah or any of its political subdivisions.
             231          (2) A fee may not be charged municipal corporations for the issuance of any certificate
             232      of title or registration or a duplicate certificate of title or registration.
             233          [(3) An annual renewal of registration is not required for a vintage vehicle but
             234      registration information for vintage vehicle special group license plates must be updated every
             235      five years.]
             236          Section 7. Section 41-6a-1642 is amended to read:
             237           41-6a-1642. Emissions inspection -- County program.
             238          (1) The legislative body of each county required under federal law to utilize a motor
             239      vehicle emissions inspection and maintenance program or in which an emissions inspection and
             240      maintenance program is necessary to attain or maintain any national ambient air quality standard
             241      shall require:
             242          (a) a certificate of emissions inspection, a waiver, or other evidence the motor vehicle is
             243      exempt from emissions inspection and maintenance program requirements be presented:
             244          (i) as a condition of registration or renewal of registration; and
             245          (ii) at other times as the county legislative body may require to enforce inspection
             246      requirements for individual motor vehicles, except that the county legislative body may not
             247      routinely require a certificate of emission inspection, or waiver of the certificate, more often
             248      than required under Subsection (6); and
             249          (b) compliance with this section for a motor vehicle registered or principally operated in
             250      the county and owned by or being used by a department, division, instrumentality, agency, or
             251      employee of:
             252          (i) the federal government;
             253          (ii) the state and any of its agencies; or


             254          (iii) a political subdivision of the state, including school districts.
             255          (2) (a) The legislative body of a county identified in Subsection (1), in consultation with
             256      the Air Quality Board created under Section 19-1-106 , shall make regulations or ordinances
             257      regarding:
             258          (i) emissions standards;
             259          (ii) test procedures;
             260          (iii) inspections stations;
             261          (iv) repair requirements and dollar limits for correction of deficiencies; and
             262          (v) certificates of emissions inspections.
             263          (b) The regulations or ordinances shall:
             264          (i) be made to attain or maintain ambient air quality standards in the county, consistent
             265      with the state implementation plan and federal requirements; and
             266          (ii) may allow for a phase-in of the program by geographical area.
             267          (c) The county legislative body and the Air Quality Board shall give preference to an
             268      inspection and maintenance program that is:
             269          (i) decentralized, to the extent the decentralized program will attain and maintain
             270      ambient air quality standards and meet federal requirements;
             271          (ii) the most cost effective means to achieve and maintain the maximum benefit with
             272      regard to ambient air quality standards and to meet federal air quality requirements as related to
             273      vehicle emissions; and
             274          (iii) providing a reasonable phase-out period for replacement of air pollution emission
             275      testing equipment made obsolete by the program.
             276          (d) The provisions of Subsection (2)(c)(iii) apply only to the extent the phase-out:
             277          (i) may be accomplished in accordance with applicable federal requirements; and
             278          (ii) does not otherwise interfere with the attainment and maintenance of ambient air
             279      quality standards.
             280          (3) The following vehicles are exempt from the provisions of this section:
             281          (a) an implement of husbandry; [and]


             282          (b) a motor vehicle that:
             283          (i) meets the definition of a farm truck under Section 41-1a-102 ; and
             284          (ii) has a gross vehicle weight rating of 12,001 pounds or more[.]; and
             285          (c) a vintage vehicle as defined in Section 41-21-1 .
             286          (4) (a) The legislative body of a county identified in Subsection (1) shall exempt a
             287      pickup truck, as defined in Section 41-1a-102 , with a gross vehicle weight of 12,000 pounds or
             288      less from the emission inspection requirements of this section, if the registered owner of the
             289      pickup truck provides a signed statement to the legislative body stating the truck is used:
             290          (i) by the owner or operator of a farm located on property that qualifies as land in
             291      agricultural use under Sections 59-2-502 and 59-2-503 ; and
             292          (ii) exclusively for the following purposes in operating the farm:
             293          (A) for the transportation of farm products, including livestock and its products, poultry
             294      and its products, floricultural and horticultural products; and
             295          (B) in the transportation of farm supplies, including tile, fence, and every other thing or
             296      commodity used in agricultural, floricultural, horticultural, livestock, and poultry production
             297      and maintenance.
             298          (b) The county shall provide to the registered owner who signs and submits a signed
             299      statement under this section a certificate of exemption from emission inspection requirements
             300      for purposes of registering the exempt vehicle.
             301          (5) (a) Subject to Subsection (5)(c), the legislative body of each county required under
             302      federal law to utilize a motor vehicle emissions inspection and maintenance program or in which
             303      an emissions inspection and maintenance program is necessary to attain or maintain any national
             304      ambient air quality standard may require each college or university located in a county subject to
             305      this section to require its students and employees who park a motor vehicle not registered in a
             306      county subject to this section to provide proof of compliance with an emissions inspection
             307      accepted by the county legislative body if the motor vehicle is parked on the college or
             308      university campus or property.
             309          (b) College or university parking areas that are metered or for which payment is


             310      required per use are not subject to the requirements of this Subsection (5).
             311          (c) The legislative body of a county shall make the reasons for implementing the
             312      provisions of this Subsection (5) part of the record at the time that the county legislative body
             313      takes its official action to implement the provisions of this Subsection (5).
             314          (6) (a) An emissions inspection station shall issue a certificate of emissions inspection
             315      for each motor vehicle that meets the inspection and maintenance program requirements
             316      established in rules made under Subsection (2).
             317          (b) The frequency of the emissions inspection shall be determined based on the age of
             318      the vehicle as determined by model year and shall be required annually subject to the provisions
             319      of Subsection (6)(c).
             320          (c) (i) To the extent allowed under the current federally approved state implementation
             321      plan, in accordance with the federal Clean Air Act, 42 U.S.C. Sec. 7401 et seq., the legislative
             322      body of a county identified in Subsection (1) shall only require the emissions inspection every
             323      two years for each vehicle.
             324          (ii) The provisions of Subsection (6)(c)(i) apply only to a vehicle that is less than six
             325      years old on January 1.
             326          (d) If an emissions inspection is only required every two years for a vehicle under
             327      Subsection (6)(c), the inspection shall be required for the vehicle in:
             328          (i) odd-numbered years for vehicles with odd-numbered model years; or
             329          (ii) in even-numbered years for vehicles with even-numbered model years.
             330          (7) The emissions inspection shall be required within the same time limit applicable to a
             331      safety inspection under Section 41-1a-205 .
             332          (8) (a) A county identified in Subsection (1) shall collect information about and monitor
             333      the program.
             334          (b) A county identified in Subsection (1) shall supply this information to an appropriate
             335      legislative committee, as designated by the Legislative Management Committee, at times
             336      determined by the designated committee to identify program needs, including funding needs.
             337          (9) If approved by the county legislative body, a county that had an established


             338      emissions inspection fee as of January 1, 2002, may increase the established fee that an
             339      emissions inspection station may charge by $2.50 for each year that is exempted from emissions
             340      inspections under Subsection (6)(c) up to a $7.50 increase.
             341          Section 8. Section 53-8-205 is amended to read:
             342           53-8-205. Safety inspection required -- Frequency of safety inspection -- Safety
             343      inspection certificate required -- Out-of-state permits.
             344          (1) (a) Except as provided in Subsection (1)(b), a person may not operate on a highway
             345      a motor vehicle required to be registered in this state unless the motor vehicle has passed a
             346      safety inspection.
             347          (b) Subsection (1)(a) does not apply to:
             348          (i) [vehicles] a vehicle exempt from registration under Section 41-1a-205 ; [and]
             349          (ii) an off-highway [vehicles.] vehicle; and
             350          (iii) a vintage vehicle as defined in Section 41-21-1 .
             351          (2) Except as provided in Subsection (3), the frequency of the safety inspection shall be
             352      determined based on the age of the vehicle determined by model year and shall:
             353          (a) be required each year for a vehicle that is eight or more years old on January 1; or
             354          (b) every two years for each vehicle that is less than eight years old on January 1 as
             355      follows:
             356          (i) in odd-numbered years for a vehicle with an odd-numbered model year; and
             357          (ii) in even-numbered years for a vehicle with an even-numbered model year;
             358          (c) be made by a safety inspector certified by the division at a safety inspection station
             359      authorized by the division;
             360          (d) cover an inspection of the motor vehicle mechanism, brakes, and equipment to
             361      ensure proper adjustment and condition as required by department rules; and
             362          (e) include an inspection for the display of license plates in accordance with Section
             363      41-1a-404 .
             364          (3) (a) A salvage vehicle as defined in Section 41-1a-1001 is required to pass a safety
             365      inspection when an application is made for initial registration as a salvage vehicle.


             366          (b) After initial registration as a salvage vehicle, the frequency of the safety inspection
             367      shall correspond with the model year, as provided in Subsection (2).
             368          (4) A safety inspection station shall issue a safety inspection certificate to the owner of
             369      each motor vehicle that passes a safety inspection under this section.
             370          (5) The division may:
             371          (a) authorize the acceptance in this state of a safety inspection certificate issued in
             372      another state having a safety inspection law similar to this state; and
             373          (b) extend the time within which a safety inspection certificate must be obtained by the
             374      resident owner of a vehicle that was not in this state during the time a safety inspection was
             375      required.
             376          Section 9. Section 59-2-405 is amended to read:
             377           59-2-405. Uniform fee on tangible personal property required to be registered
             378      with the state -- Distribution of revenues -- Appeals.
             379          (1) The property described in Subsection (2), except [Subsections] Subsection (2)(b)(ii)
             380      [and (iii)], is exempt from ad valorem property taxes pursuant to Utah Constitution Article XIII,
             381      Section 2, Subsection (6).
             382          (2) (a) Except as provided in Subsection (2)(b), there is levied as provided in this part a
             383      statewide uniform fee in lieu of the ad valorem tax on:
             384          (i) motor vehicles required to be registered with the state that weigh 12,001 pounds or
             385      more;
             386          (ii) motorcycles as defined in Section 41-1a-102 that are required to be registered with
             387      the state;
             388          (iii) watercraft required to be registered with the state;
             389          (iv) recreational vehicles required to be registered with the state; and
             390          (v) all other tangible personal property required to be registered with the state before it
             391      is used on a public highway, on a public waterway, on public land, or in the air.
             392          (b) The following tangible personal property is exempt from the statewide uniform fee
             393      imposed by this section:


             394          (i) aircraft;
             395          [(ii) vintage vehicles as defined in Section 41-21-1 ;]
             396          [(iii)] (ii) state-assessed commercial vehicles;
             397          [(iv)] (iii) tangible personal property subject to a uniform fee imposed by:
             398          (A) Section 59-2-405.1 ;
             399          (B) Section 59-2-405.2 ; or
             400          (C) Section 59-2-405.3 ; and
             401          [(v)] (iv) personal property that is exempt from state or county ad valorem property
             402      taxes under the laws of this state or of the federal government.
             403          (3) Beginning on January 1, 1999, the uniform fee is 1.5% of the fair market value of
             404      the personal property, as established by the commission.
             405          (4) Notwithstanding Section 59-2-407 , property subject to the uniform fee that is
             406      brought into the state and is required to be registered in Utah shall, as a condition of
             407      registration, be subject to the uniform fee unless all property taxes or uniform fees imposed by
             408      the state of origin have been paid for the current calendar year.
             409          (5) (a) The revenues collected in each county from the uniform fee shall be distributed
             410      by the county to each taxing entity in which the property described in Subsection (2) is located
             411      in the same proportion in which revenue collected from ad valorem real property tax is
             412      distributed.
             413          (b) Each taxing entity shall distribute the revenues received under Subsection (5)(a) in
             414      the same proportion in which revenue collected from ad valorem real property tax is distributed.
             415          (6) An appeal relating to the uniform fee imposed on the tangible personal property
             416      described in Subsection (2) shall be filed pursuant to Section 59-2-1005 .
             417          Section 10. Section 59-2-405.1 is amended to read:
             418           59-2-405.1. Uniform fee on certain vehicles weighing 12,000 pounds or less --
             419      Distribution of revenues -- Appeals.
             420          (1) The property described in Subsection (2)[, except Subsection (2)(b)(ii),] is exempt
             421      from ad valorem property taxes pursuant to Utah Constitution Article XIII, Section 2,


             422      Subsection (6).
             423          (2) (a) Except as provided in Subsection (2)(b), there is levied as provided in this part a
             424      statewide uniform fee in lieu of the ad valorem tax on:
             425          (i) motor vehicles as defined in Section 41-1a-102 that:
             426          (A) are required to be registered with the state; and
             427          (B) weigh 12,000 pounds or less; and
             428          (ii) state-assessed commercial vehicles required to be registered with the state that
             429      weigh 12,000 pounds or less.
             430          (b) The following tangible personal property is exempt from the statewide uniform fee
             431      imposed by this section:
             432          (i) aircraft;
             433          [(ii) vintage vehicles as defined in Section 41-21-1 ;]
             434          [(iii)] (ii) tangible personal property subject to a uniform fee imposed by:
             435          (A) Section 59-2-405 ;
             436          (B) Section 59-2-405.2 ; or
             437          (C) Section 59-2-405.3 ; and
             438          [(iv)] (iii) tangible personal property that is exempt from state or county ad valorem
             439      property taxes under the laws of this state or of the federal government.
             440          (3) (a) Except as provided in Subsections (3)(b) and (c), beginning on January 1, 1999,
             441      the uniform fee for purposes of this section is as follows:
             442               Age of Vehicle                     Uniform Fee
             443              12 or more years                        $10
             444              9 or more years but less than 12 years            $50
             445              6 or more years but less than 9 years                $80
             446              3 or more years but less than 6 years                $110
             447              Less than 3 years                        $150
             448          (b) For registrations under Section 41-1a-215.5 , beginning on January 1, 2007, the
             449      uniform fee for purposes of this section is as follows:


             450               Age of Vehicle                     Uniform Fee
             451              12 or more years                        $5
             452              9 or more years but less than 12 years            $25
             453              6 or more years but less than 9 years                $40
             454              3 or more years but less than 6 years                $55
             455              Less than 3 years                        $75
             456          (c) Notwithstanding Subsections (3)(a) and (b), beginning on September 1, 2001, for a
             457      motor vehicle issued a temporary sports event registration certificate in accordance with Section
             458      41-3-306 , the uniform fee for purposes of this section is $5 for the event period specified on the
             459      temporary sports event registration certificate regardless of the age of the motor vehicle.
             460          (4) Notwithstanding Section 59-2-407 , property subject to the uniform fee that is
             461      brought into the state and is required to be registered in Utah shall, as a condition of
             462      registration, be subject to the uniform fee unless all property taxes or uniform fees imposed by
             463      the state of origin have been paid for the current calendar year.
             464          (5) (a) The revenues collected in each county from the uniform fee shall be distributed
             465      by the county to each taxing entity in which the property described in Subsection (2) is located
             466      in the same proportion in which revenue collected from ad valorem real property tax is
             467      distributed.
             468          (b) Each taxing entity shall distribute the revenues received under Subsection (5)(a) in
             469      the same proportion in which revenue collected from ad valorem real property tax is distributed.
             470          Section 11. Effective date.
             471          This bill takes effect on January 1, 2009.


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