Download Zipped Introduced WordPerfect SB0276.ZIP
[Status][Bill Documents][Fiscal Note][Bills Directory]
7 LONG TITLE
8 General Description:
9 This bill modifies a provision relating to personal property audits.
10 Highlighted Provisions:
11 This bill:
12 . modifies a provision relating to who bears the cost of personal property audits by
13 requiring a county to bear the full cost.
14 Money Appropriated in this Bill:
16 Other Special Clauses:
18 Utah Code Sections Affected:
20 59-2-705, as last amended by Laws of Utah 1988, Chapter 3
22 Be it enacted by the Legislature of the state of Utah:
23 Section 1. Section 59-2-705 is amended to read:
24 59-2-705. Personal property audits -- Records confidential -- Cost.
25 (1) The commission shall provide the services of qualified personal property appraisers
26 for the purpose of auditing taxable personal property accounts in each county. The results of
27 the audits shall be reported to the assessor of the county. The reports shall constitute the
28 confidential records of the commission and the assessor's office but the commission or the
29 assessor may publish statistical information based upon the audits. The accounts to be audited
30 shall be determined by the commission and the county assessor.
31 (2) The costs of all personal property audits made pursuant to Subsection (1) shall be
32 computed by the commission upon the basis of the number of days of services rendered, and
34 counties in budgeting for these services, the commission shall submit to each county assessor
35 not later than May 1 of each year an estimate of the costs of the audits for the following fiscal
Legislative Review Note
as of 2-15-11 2:54 PM