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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:
17 Other Special Clauses:
18 This bill has retrospective operation to January 1, 2013.
19 Utah Code Sections Affected:
21 59-2-912, as last amended by Laws of Utah 2007, Chapter 329
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) [
27 entity shall[
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
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
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).
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 [
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