1     
MULTICOUNTY ASSESSING AND COLLECTING LEVY

2     
AMENDMENTS

3     
2020 GENERAL SESSION

4     
STATE OF UTAH

5     
Chief Sponsor: Daniel Hemmert

6     
House Sponsor: Robert M. Spendlove

7     

8     LONG TITLE
9     General Description:
10          This bill modifies provisions related to the multicounty assessing and collecting levy.
11     Highlighted Provisions:
12          This bill:
13          ▸     defines terms;
14          ▸     modifies the tax rate of the multicounty assessing and collecting levy;
15          ▸     amends the allocation of revenue collected from the multicounty assessing and
16     collecting levy; and
17          ▸     makes technical and conforming changes.
18     Money Appropriated in this Bill:
19          None
20     Other Special Clauses:
21          This bill provides retrospective operation.
22     Utah Code Sections Affected:
23     AMENDS:
24          59-2-1601, as last amended by Laws of Utah 2014, Chapter 270
25          59-2-1602, as last amended by Laws of Utah 2014, Chapter 270
26          59-2-1606, as last amended by Laws of Utah 2016, Chapter 307
27     

28     Be it enacted by the Legislature of the state of Utah:
29          Section 1. Section 59-2-1601 is amended to read:
30          59-2-1601. Definitions.
31          As used in this part:
32          (1) "County additional property tax" means the property tax levy described in
33     Subsection 59-2-1602(4).
34          (2) "Fund" means the Property Tax Valuation Agency Fund created in Section
35     59-2-1602.
36          (3) "Multicounty Appraisal Trust" means the Multicounty Appraisal Trust created by
37     an agreement:
38          (a) entered into by all of the counties in the state; and
39          (b) authorized by Title 11, Chapter 13, Interlocal Cooperation Act.
40          (4) "Multicounty assessing and collecting levy" means a property tax levied in
41     accordance with Subsection 59-2-1602(2).
42          (5) "Statewide property tax system" means a computer assisted system for mass
43     appraisal, equalization, collection, distribution, and administration related to property tax,
44     created in accordance with Section 59-2-1606.
45          Section 2. Section 59-2-1602 is amended to read:
46          59-2-1602. Property Tax Valuation Agency Fund -- Creation -- Statewide levy --
47     Additional county levy.
48          (1) (a) There is created an agency fund known as the "Property Tax Valuation Agency
49     Fund."
50          (b) The fund consists of:
51          (i) deposits made and penalties received under Subsection (3); and
52          (ii) interest on money deposited into the fund.
53          (c) Deposits, penalties, and interest described in Subsection (1)(b) shall be disbursed
54     and used as provided in Section 59-2-1603.
55          (2) (a) Each county shall annually impose a multicounty assessing and collecting levy
56     as provided in this Subsection (2).
57          (b) The tax rate of the multicounty assessing and collecting levy is:
58          [(i) for the calendar year beginning on January 1, 2014, .000013; and]
59          (i) for a calendar year beginning on or after January 1, 2020, and before January 1,
60     2025, .000012; and
61          (ii) for a calendar year beginning on or after January 1, [2015] 2025, the certified
62     revenue levy.
63          [(c) The multicounty assessing and collecting levy may not exceed the certified
64     revenue levy as defined in Section 59-2-102, unless:]
65          [(i) the Legislature authorizes a multicounty assessing and collecting levy that exceeds
66     the certified revenue levy; and]
67          [(ii) the state complies with the notice requirements of Section 59-2-926.]
68          [(d)] (c) [Revenue] The state treasurer shall allocate revenue collected from the
69     multicounty assessing and collecting levy [shall be allocated] as follows:
70          [(i) 82% of the revenue collected shall be deposited into the Multicounty Appraisal
71     Trust; and]
72          [(ii)] (i) 18% of the revenue collected from the base rate shall be deposited into the
73     Property Tax Valuation Agency Fund[.], up to $500,000 annually; and
74          (ii) after the deposit described in Subsection (2)(c)(i), all remaining revenue collected
75     from the multicounty assessing and collecting levy shall be deposited into the Multicounty
76     Appraisal Trust.
77          (3) (a) The multicounty assessing and collecting levy imposed under Subsection (2)
78     shall be separately stated on the tax notice as a multicounty assessing and collecting levy.
79          (b) The multicounty assessing and collecting levy is:
80          (i) exempt from Sections 17C-1-403 through 17C-1-406;
81          (ii) in addition to and exempt from the maximum levies allowable under Section
82     59-2-908; and
83          (iii) exempt from the notice and public hearing requirements of Section 59-2-919.
84          (c) (i) Each county shall transmit quarterly to the state treasurer the revenue collected
85     from the multicounty assessing and collecting levy.
86          (ii) The revenue transmitted under Subsection (3)(c)(i) shall be transmitted no later
87     than the tenth day of the month following the end of the quarter in which the revenue is
88     collected.
89          (iii) If revenue transmitted under Subsection (3)(c)(i) is transmitted after the tenth day
90     of the month following the end of the quarter in which the revenue is collected, the county shall
91     pay an interest penalty at the rate of 10% each year until the revenue is transmitted.
92          (d) The state treasurer shall allocate the penalties received under this Subsection (3) in
93     the same manner as revenue is allocated under Subsection (2)(d).
94          (4) (a) A county may levy a county additional property tax in accordance with this
95     Subsection (4).
96          (b) The county additional property tax:
97          (i) shall be separately stated on the tax notice as a county assessing and collecting levy;
98          (ii) may not be incorporated into the rate of any other levy;
99          (iii) is exempt from Sections 17C-1-403 through 17C-1-406; and
100          (iv) is in addition to and exempt from the maximum levies allowable under Section
101     59-2-908.
102          (c) Revenue collected from the county additional property tax shall be used to:
103          (i) promote the accurate valuation and uniform assessment levels of property as
104     required by Section 59-2-103;
105          (ii) promote the efficient administration of the property tax system, including the costs
106     of assessment, collection, and distribution of property taxes;
107          (iii) fund state mandated actions to meet legislative mandates or judicial or
108     administrative orders that relate to promoting:
109          (A) the accurate valuation of property; and
110          (B) the establishment and maintenance of uniform assessment levels within and among
111     counties; and
112          (iv) establish reappraisal programs that:
113          (A) are adopted by a resolution or ordinance of the county legislative body; and
114          (B) conform to rules the commission makes in accordance with Title 63G, Chapter 3,
115     Utah Administrative Rulemaking Act.
116          Section 3. Section 59-2-1606 is amended to read:
117          59-2-1606. Statewide property tax system funding for counties -- Disbursements
118     to the Multicounty Appraisal Trust -- Use of funds.
119          [(1) As used in this section, "CAMA" means computer assisted mass appraisal.]
120          [(2) (a)] (1) The funds deposited into the Multicounty Appraisal Trust in accordance
121     with Section 59-2-1602 shall be used to provide funding for a statewide [CAMA] property tax
122     system that will promote:
123          [(i)] (a) the accurate valuation of property;
124          [(ii)] (b) the establishment and maintenance of uniform assessment levels among
125     counties within the state;
126          [(iii)] (c) efficient administration of the property tax system, including the costs of
127     assessment, collection, and distribution of property taxes; and
128          [(iv)] (d) the uniform filing of a signed statement a county assessor requests under
129     Section 59-2-306, including implementation of a statewide electronic filing system.
130          [(b)] (2) The trustee of the Multicounty Appraisal Trust shall:
131          [(i)] (a) determine which projects to fund; and
132          [(ii)] (b) oversee the administration of a statewide [CAMA] property tax system.
133          Section 4. Retrospective operation.
134          This bill has retrospective operation to January 1, 2020.