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H.B. 86

This document includes House Committee Amendments incorporated into the bill on Wed, Feb 6, 2013 at 11:52 AM by jeyring. -->              1     

PROPERTY TAX RATE CERTIFICATION DATE

             2     
2013 GENERAL SESSION

             3     
STATE OF UTAH

             4     
Chief Sponsor: Merrill F. Nelson

             5     
Senate Sponsor: Peter C. Knudson

             6     
             7      LONG TITLE
             8      General Description:
             9          This bill makes changes to the process for setting property tax rates.
             10      Highlighted Provisions:
             11          This bill:
             12          .    addresses a deadline for setting a property tax rate and related reporting
             13      requirements; and
             14          .    makes technical and conforming changes.
             15      Money Appropriated in this Bill:
             16          None
             17      Other Special Clauses:
             18          This bill has retrospective operation to January 1, 2013.
             19      Utah Code Sections Affected:
             20      AMENDS:
             21          59-2-912, as last amended by Laws of Utah 2007, Chapter 329
             22     
             23      Be it enacted by the Legislature of the state of Utah:
             24          Section 1. Section 59-2-912 is amended to read:
             25           59-2-912. Time for adoption of levy -- Certification to county auditor.
             26          (1) [The] Except as provided in Subsection (2), the governing body of each taxing
             27      entity shall[: (a)] before June 22 of each year[,]:


             28          (a) adopt a proposed tax rate, or, if the tax rate is not more than the certified tax rate, a
             29      final tax rate for the taxing entity; and
             30          (b) report the rate and levy, and submit the statement required under Section 59-2-913
             31      and any other information prescribed by rules of the commission for the preparation, review,
             32      and certification of the tax rate, to the county auditor of the county in which the taxing entity is
             33      located.
             34          (2) If the governing body of a taxing entity does not receive the taxing entity's certified
             35      tax rate at least seven days prior to the date described in Subsection (1), the governing body of
             36      the taxing entity shall, no later than 14 days after receiving the certified tax rate from the
             37      H. [ commission ] county auditor .H :
             38          (a) adopt a proposed tax rate, or, if the tax rate is not more than the certified tax rate, a
             39      final tax rate for the taxing entity; and
             40          (b) comply with the requirements of Subsection (1)(b).
             41          [(2)] (3) (a) If the governing body of [any] a taxing entity fails to comply with
             42      Subsection (1) or (2), the auditor of the county in which the taxing entity is located shall notify
             43      the taxing entity by certified mail of the deficiency and forward all available documentation to
             44      the commission.
             45          (b) Upon receipt of the notice and documentation from the county auditor under
             46      Subsection [(2)] (3)(a), the commission shall hold a hearing on the matter and certify an
             47      appropriate tax rate.
             48          Section 2. Retrospective operation.
             49          This bill has retrospective operation to January 1, 2013.




Legislative Review Note
    as of 1-22-13 10:37 AM


Office of Legislative Research and General Counsel


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