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February 1, 2008
MEMBERS PRESENT: Rep. John Dougall, Chair
Rep. Craig A. Frank, Vice Chair
Rep. Roger Barrus
Rep. Tim M. Cosgrove
Rep. Wayne A. Harper
Rep. Gregory H. Hughes
Rep. Christine Johnson
Rep. Bradley G. Last
Rep. Roz McGee Rep. Merlynn T. Newbold
Rep. Aaron Tilton
Rep. Carl Wimmer
MEMBERS ABSENT: Rep. Carol Spackman Moss
Rep. Gordon E. Snow
STAFF: Bryant Howe, Assistant Director
Rosemary Young, Secretary
Note: A list of visitors and a copy of handouts are filed with the committee minutes.
Rep. Dougall called the meeting to order at 9:06 a.m.
MOTION: Rep. Frank moved to approve the minutes of the January 29, 2008 meeting. The motion passed unanimously with Rep. Hughes, Rep. Last, Rep. Newbold, and Rep. Tilton absent for the vote.
S.B. 128 Amendments to the Veteran's Property Tax Exemption (Sen. B. Goodfellow) (Rep. N. Hendrickson)
Sen. Goodfellow introduced the bill and explained it to the committee.
MOTION: Rep. Johnson moved to transmit S.B. 128 with a favorable recommendation. The motion passed unanimously with Rep. Hughes, Rep. Last, Rep. Newbold, and Rep. Tilton absent for the vote.
H.B. 279 Tax Incentives for Military Members (Rep. W. Harper)
Rep. Harper introduced H.B. 279 and explained it to the committee.
MOTION: Rep. Cosgrove moved to transmit H.B. 279 with a favorable recommendation. The motion passed unanimously with Rep. Hughes, Rep. Last, Rep. Newbold, and Rep. Tilton absent for the vote.
H.B. 54 Property Tax Assessment Revisions (Rep. W. Harper)
MOTION: Rep. Harper moved to amend H.B. 54 as follows:
1. Page 1, Lines 16 through 25 :
16 . requires a county assessor of a first, second, or third class county to use a computer
17 assisted mass appraisal system to conduct its annual update of property values;
18 . requires a county assessor to maintain a record of the last
{
appraisal
}
property review
date for each
19 parcel of real property located within the county assessor's county on the county's
20 computer system;
21 . requires a county assessor to prepare a five-year plan to comply with the statutory
22 appraisal requirements;
23 . requires a county assessor to include the last
{
appraisal
}
property
review
date for a parcel of property
24 on the property owner's tax notice; and
25 . makes technical changes.
2. Page 2, Lines 28 through 30 :
28 Other Special Clauses:
This bill coordinates with H.B. 186, Property Tax -- Assessment and
Collection Amendments, by changing technical cross references.
29 This bill takes effect on January 1, 2009.
30 Utah Code Sections Affected:
3. Page 11, Line 332 through Page 12, Line 364 :
332 (1) For purposes of this section:
333 (a) "
{
Appraisal
}
Property review
date" means the date a county assessor
completes a detailed review of
334 the property characteristics of a parcel of real property in accordance with Subsection (3)(a).
335 (b) "Corrective action" includes:
336 (i) factoring pursuant to Section 59-2-704 ;
337 (ii) notifying the state auditor that the county failed to comply with the requirements of
338 this section; or
339 (iii) filing a petition for a court order requiring a county to take action.
340 (c) "Mass appraisal system" means a computer assisted mass appraisal system that
:
(i)
a
341 county assessor uses to value real property
{
.
}
; and
(ii) includes at least the following system features:
(A) has the ability to update all parcels of real property located within the county each year;
(B) can be programed with specialized criteria;
(C) provides uniform and equal treatment of parcels of real property throughout the county; and
(D) annually updates all parcels of real property within the county.
342 [
343 update property values of property as provided in Section 59-2-301 based on a systematic
344 review of current market data. [
345 (b) The county assessor of a county of the first, second, or third class shall conduct the
346 annual update described in Subsection (2)(a) by using a mass appraisal system on or before the
347 following:
348 (i) for a county of the first class, January 1, 2009;
349 (ii) for a county of the second class, January 1, 2010; and
350 (iii) for a county of the third class, January 1, 2011.
(c) The county assessor and the commission shall jointly certify that the
county's mass appraisal system meets the requirements:
(i) described in Subsection (1)(c); and
(ii) of the commission.
351 (3) (a) In addition to the requirements in Subsection (2) , the county assessor shall
352 complete a detailed review of property characteristics for each property at least once every five
353 years.
354 (b) The county assessor shall maintain on the county's computer system, a record of the
355 last
{
appraisal
}
property review
date for each parcel of real property located
within the county assessor's county.
356 [
(a)
The commission shall take corrective action if the commission
determines
357 that:
358 [
{
(a)
}
(i)
a county assessor has not satisfactorily followed the current
mass appraisal
359 standards, as provided by law;
360 [
{
(b)
}
(ii)
the sales-assessment ratio, coefficients of dispersion, or
other statistical
361 measures of appraisal performance related to the studies required by Section 59-2-704 are not
362 within the standards provided by law; or
363 [
{
(c)
}
(iii)
the county assessor has failed to comply with the
requirements of [Subsection
364
(b) If a county assessor fails to comply with the requirements of this section for one year, the commission shall assist the county assessor in fulfilling the requirements of Subsections (2) and (3).
(c) If a county assessor fails to comply with the requirements of this section for two consecutive years, the county will lose the county's allocation of the revenue generated statewide from the imposition of the multicounty assessing and collecting levy authorized in Sections 59-2-906.1 and 59-2-906.2,
4. Page 27, Lines 822 through 825 :
822 (A) an authorized officer of a taxing entity for a tax imposed by a taxing entity; or
823 (B) an authorized officer of the state for a tax imposed by the state.
Section 10. Coordinating H.B. 54 with H.B. 186 -- Technical amendments.
If this H.B. 54 and H.B. 186, Property Tax -- County Assessment and Collection Amendments, both pass, it is the intent of the Legislature that the Office of Legislative Research and General Counsel, in preparing the Utah Code database for publication, replace the references in Subsection 59-2-303.1(4)(c) to:
(1) "Section 59-2-906.1" with "Section 59-2-1602"; and
(2) "Section 59-2-906.2" with "Section 59-2-1603".
824
{
10
}
11
. Effective date.
825 This bill takes effect on January 1, 2009.
The motion passed unanimously with Rep. Hughes, Rep. Last, Rep. Newbold, and Rep. Tilton absent for the vote.
Rep. Harper introduced the amended bill and explained it to the committee. James Gander, Professor of Economics at the University of Utah, but speaking as a private citizen distributed a handout and spoke to the bill. Bert Hulet, citizen from Bountiful, spoke to the bill. The following individuals spoke in favor of the bill:
Royce Van Tassell Utah Taxpayers Association
Ron Mortensen Citizens Coalition for Tax Fairness
Lee Gardner Salt Lake County Assessor
Kris Poulson Utah County Assessor
MOTION: Rep. Frank moved to transmit H.B. 54 as amended with a favorable recommendation. The motion passed unanimously.
H.B. 58 Severance Tax Amendments (Rep. J. Dougall)
Rep. Dougall expressed the need for more time than was available to discuss the bill, so it was held to a future meeting.
MOTION: Rep. Newbold moved to adjourn. The motion passed unanimously.
Rep. Dougall adjourned the meeting at 9:46 a.m.
__________________________
Rep. John Dougall, Chair