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     Committee Note:
9          The Revenue and Taxation Interim Committee recommended this bill.
10               Legislative Vote:     14 voting for     0 voting against     5 absent
11     General Description:
12          This bill addresses the annual property tax statement each county auditor prepares for
13     the State Tax Commission and the State Auditor.
14     Highlighted Provisions:
15          This bill:
16          ▸     repeals the requirement that the county auditor annually provide the State Auditor a
17     property tax statement; and
18          ▸     makes technical changes.
19     Money Appropriated in this Bill:
20          None
21     Other Special Clauses:
22          None
23     Utah Code Sections Affected:
24     AMENDS:
25          59-2-325, as last amended by Laws of Utah 2000, Chapter 86
26     

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