1     
COUNTY PROPERTY TAX STATEMENT AMENDMENTS

2     
2022 GENERAL SESSION

3     
STATE OF UTAH

4     
Chief Sponsor: Stewart E. Barlow

5     
Senate Sponsor: Daniel McCay

6     

7     LONG TITLE
8     General Description:
9          This bill addresses the annual property tax statement each county auditor prepares for
10     the State Tax Commission and the State Auditor.
11     Highlighted Provisions:
12          This bill:
13          ▸     repeals the requirement that the county auditor annually provide the State Auditor a
14     property tax statement; and
15          ▸     makes technical changes.
16     Money Appropriated in this Bill:
17          None
18     Other Special Clauses:
19          None
20     Utah Code Sections Affected:
21     AMENDS:
22          59-2-325, as last amended by Laws of Utah 2000, Chapter 86
23     

24     Be it enacted by the Legislature of the state of Utah:
25          Section 1. Section 59-2-325 is amended to read:
26          59-2-325. Statement transmitted to commission.
27          (1) The county auditor shall, before November 1 of each year[,]:
28          (a) prepare from the assessment rolls of that year a statement showing:
29          (i) the amount and value of all property in the county, as classified by the county
30     assessment rolls, and the value of each class;
31          (ii) the total amount of taxes remitted by the county board of equalization;
32          (iii) the state's share of the taxes remitted;
33          (iv) the county's share of the taxes remitted;
34          (v) the rate of county taxes; and
35          (vi) any other information requested by the [state auditor. The statement shall be made
36     in duplicate, upon forms provided by the state auditor, and as soon as prepared shall be
37     transmitted, one copy to the state auditor and one copy to the commission.] commission; and
38          (b) provide a copy of the statement to the commission.
39          (2) The county auditor shall prepare the statement in the manner prescribed by the
40     commission.