Rep. Norm Thurston — Voting Record

Bill

Number

H.B. 104 First Substitute (2016GS)

Sponsor

Rep. Peterson, J.

Final action

Governor Signed 3/21/2016

Outcome

Became law — signed by Gov. Gary R. Herbert

Summary

What it does

• This bill:
• permits the county auditor to provide certain notices by electronic means if certain conditions are met; and
• makes conforming and technical changes.

Every vote on this bill

Bill text

PROPERTY TAXATION AMENDMENTS
GENERAL SESSION
STATE OF UTAH
Chief Sponsor: Jeremy A. Peterson
Senate Sponsor: 
Deidre M. Henderson
LONG TITLE
General Description:
This bill modifies the Property Tax Act to address providing notices.
Highlighted Provisions:
This bill:
▸ permits the county auditor to provide certain notices by electronic means if certain
conditions are met; and
▸ makes conforming and technical changes.
Money Appropriated in this Bill:
None
Other Special Clauses:
None
Utah Code Sections Affected:
AMENDS:
59-2-102
, as last amended by Laws of Utah 2015, Chapters 133, 198, and 287
59-2-918.5
, as last amended by Laws of Utah 2014, Chapter 256
59-2-918.6
, as last amended by Laws of Utah 2009, Chapter 204
59-2-919.1
, as last amended by Laws of Utah 2014, Chapter 256, and further amended
by Revisor Instructions, Laws of Utah 2014, Chapter 256
59-2-1004
, as last amended by Laws of Utah 2013, Chapter 180
Be it enacted by the Legislature of the state of Utah:
Section 1. Section 
59-2-102
 is amended to read:
59-2-102.
Definitions.
As used in this chapter and title:
(1) "Aerial applicator" means aircraft or rotorcraft used exclusively for the purpose of
engaging in dispensing activities directly affecting agriculture or horticulture with an
airworthiness certificate from the Federal Aviation Administration certifying the aircraft or
rotorcraft's use for agricultural and pest control purposes.
(2) "Air charter service" means an air carrier operation which requires the customer to
hire an entire aircraft rather than book passage in whatever capacity is available on a scheduled
trip.
(3) "Air contract service" means an air carrier operation available only to customers
who engage the services of the carrier through a contractual agreement and excess capacity on
any trip and is not available to the public at large.
(4) "Aircraft" [
is as
] 
means the same as that term is
 defined in Section 
72-10-102
.
(5) (a) Except as provided in Subsection (5)(b), "airline" means an air carrier that:
(i) operates:
(A) on an interstate route; and
(B) on a scheduled basis; and
(ii) offers to fly one or more passengers or cargo on the basis of available capacity on a
regularly scheduled route.
(b) "Airline" does not include an:
(i) air charter service; or
(ii) air contract service.
(6) "Assessment roll" means a permanent record of the assessment of property as
assessed by the county assessor and the commission and may be maintained manually or as a
computerized file as a consolidated record or as multiple records by type, classification, or
categories.
(7) (a) "Certified revenue levy" means a property tax levy that provides an amount of
ad valorem property tax revenue equal to the sum of:
(i) the amount of ad valorem property tax revenue to be generated statewide in the
previous year from imposing a school minimum basic tax rate, as specified in Section
53A-17a-135
, or multicounty assessing and collecting levy, as specified in Section 
59-2-1602
;
and
(ii) the product of:
(A) new growth, as defined in:
(I) Section 
59-2-924
; and
(II) rules of the commission; and
(B) the school minimum basic tax rate or multicounty assessing and collecting levy
certified by the commission for the previous year.
(b) For purposes of this Subsection (7), "ad valorem property tax revenue" does not
include property tax revenue received by a taxing entity from personal property that is:
(i) assessed by a county assessor in accordance with Part 3, County Assessment; and
(ii) semiconductor manufacturing equipment.
(c) For purposes of calculating the certified revenue levy described in this Subsection
(7), the commission shall use:
(i) the taxable value of real property assessed by a county assessor contained on the
assessment roll;
(ii) the taxable value of real and personal property assessed by the commission; and
(iii) the taxable year end value of personal property assessed by a county assessor
contained on the prior year's assessment roll.
(8) "County-assessed commercial vehicle" means:
(a) any commercial vehicle, trailer, or semitrailer which is not apportioned under
Section 
41-1a-301
 and is not operated interstate to transport the vehicle owner's goods or
property in furtherance of the owner's commercial enterprise;
(b) any passenger vehicle owned by a business and used by its employees for
transportation as a company car or vanpool vehicle; and
(c) vehicles that are:
(i) especially constructed for towing or wrecking, and that are not otherwise used to
transport goods, merchandise, or people for compensation;
(ii) used or licensed as taxicabs or limousines;
(iii) used as rental passenger cars, travel trailers, or motor homes;
(iv) used or licensed in this state for use as ambulances or hearses;
(v) especially designed and used for garbage and rubbish collection; or
(vi) used exclusively to transport students or their instructors to or from any private,
public, or religious school or school activities.
(9) (a) Except as provided in Subsection (9)(b), for purposes of Section 
59-2-801
,
"designated tax area" means a tax area created by the overlapping boundaries of only the
following taxing entities:
(i) a county; and
(ii) a school district.
(b) Notwithstanding Subsection (9)(a), "designated tax area" includes a tax area created
by the overlapping boundaries of:
(i) the taxing entities described in Subsection (9)(a); and
(ii) (A) a city or town if the boundaries of the school district under Subsection (9)(a)
and the boundaries of the city or town are identical; or
(B) a special service district if the boundaries of the school district under Subsection
(9)(a) are located entirely within the special service district.
(10) "Eligible judgment" means a final and unappealable judgment or order under
Section 
59-2-1330
:
(a) that became a final and unappealable judgment or order no more than 14 months
prior to the day on which the notice required by Section 
59-2-919.1
 is required to be [
mailed
]
provided
; and
(b) for which a taxing entity's share of the final and unappealable judgment or order is
greater than or equal to the lesser of:
(i) $5,000; or
(ii) 2.5% of the total ad valorem property taxes collected by the taxing entity in the
previous fiscal year.
(11) (a) "Escaped property" means any property, whether personal, land, or any
improvements to the property, subject to taxation and is:
(i) inadvertently omitted from the tax rolls, assigned to the incorrect parcel, or assessed
to the wrong taxpayer by the assessing authority;
(ii) undervalued or omitted from the tax rolls because of the failure of the taxpayer to
comply with the reporting requirements of this chapter; or
(iii) undervalued because of errors made by the assessing authority based upon
incomplete or erroneous information furnished by the taxpayer.
(b) Property that is undervalued because of the use of a different valuation
methodology or because of a different application of the same valuation methodology is not
"escaped property."
(12) "Fair market value" means the amount at which property would change hands
between a willing buyer and a willing seller, neither being under any compulsion to buy or sell
and both having reasonable knowledge of the relevant facts. For purposes of taxation, "fair
market value" shall be determined using the current zoning laws applicable to the property in
question, except in cases where there is a reasonable probability of a change in the zoning laws
affecting that property in the tax year in question and the change would have an appreciable
influence upon the value.
(13) "Farm machinery and equipment," for purposes of the exemption provided under
Section 
59-2-1101
, means tractors, milking equipment and storage and cooling facilities, feed
handling equipment, irrigation equipment, harvesters, choppers, grain drills and planters, tillage
tools, scales, combines, spreaders, sprayers, haying equipment, including balers and cubers,
and any other machinery or equipment used primarily for agricultural purposes; but does not
include vehicles required to be registered with the Motor Vehicle Division or vehicles or other
equipment used for business purposes other than farming.
(14) "Geothermal fluid" means water in any form at temperatures greater than 120
degrees centigrade naturally present in a geothermal system.
(15) "Geothermal resource" means:
(a) the natural heat of the earth at temperatures greater than 120 degrees centigrade;
and
(b) the energy, in whatever form, including pressure, present in, resulting from, created
by, or which may be extracted from that natural heat, directly or through a material medium.
(16) (a) "Goodwill" means:
(i) acquired goodwill that is reported as goodwill on the books and records:
(A) of a taxpayer; and
(B) that are maintained for financial reporting purposes; or
(ii) the ability of a business to:
(A) generate income:
(I) that exceeds a normal rate of return on assets; and
(II) resulting from a factor described in Subsection (16)(b); or
(B) obtain an economic or competitive advantage resulting from a factor described in
Subsection (16)(b).
(b) The following factors apply to Subsection (16)(a)(ii):
(i) superior management skills;
(ii) reputation;
(iii) customer relationships;
(iv) patronage; or
(v) a factor similar to Subsections (16)(b)(i) through (iv).
(c) "Goodwill" does not include:
(i) the intangible property described in Subsection (20)(a) or (b);
(ii) locational attributes of real property, including:
(A) zoning;
(B) location;
(C) view;
(D) a geographic feature;
(E) an easement;
(F) a covenant;
(G) proximity to raw materials;
(H) the condition of surrounding property; or
(I) proximity to markets;
(iii) value attributable to the identification of an improvement to real property,
including:
(A) reputation of the designer, builder, or architect of the improvement;
(B) a name given to, or associated with, the improvement; or
(C) the historic significance of an improvement; or
(iv) the enhancement or assemblage value specifically attributable to the interrelation
of the existing tangible property in place working together as a unit.
(17) "Governing body" means:
(a) for a county, city, or town, the legislative body of the county, city, or town;
(b) for a local district under Title 17B, Limited Purpose Local Government Entities -
Local Districts, the local district's board of trustees;
(c) for a school district, the local board of education; or
(d) for a special service district under Title 17D, Chapter 1, Special Service District
Act:
(i) the legislative body of the county or municipality that created the special service
district, to the extent that the county or municipal legislative body has not delegated authority
to an administrative control board established under Section 
17D-1-301
; or
(ii) the administrative control board, to the extent that the county or municipal
legislative body has delegated authority to an administrative control board established under
Section 
17D-1-301
.
(18) (a) For purposes of Section 
59-2-103
:
(i) "household" means the association of persons who live in the same dwelling,
sharing its furnishings, facilities, accommodations, and expenses; and
(ii) "household" includes married individuals, who are not legally separated, that have
established domiciles at separate locations within the state.
(b) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the
commission may make rules defining the term "domicile."
(19) (a) Except as provided in Subsection (19)(c), "improvement" means a building,
structure, fixture, fence, or other item that is permanently attached to land, regardless of
whether the title has been acquired to the land, if:
(i) (A) attachment to land is essential to the operation or use of the item; and
(B) the manner of attachment to land suggests that the item will remain attached to the
land in the same place over the useful life of the item; or
(ii) removal of the item would:
(A) cause substantial damage to the item; or
(B) require substantial alteration or repair of a structure to which the item is attached.
(b) "Improvement" includes:
(i) an accessory to an item described in Subsection (19)(a) if the accessory is:
(A) essential to the operation of the item described in Subsection (19)(a); and
(B) installed solely to serve the operation of the item described in Subsection (19)(a);
and
(ii) an item described in Subsection (19)(a) that:
(A) is temporarily detached from the land for repairs; and
(B) remains located on the land.
(c) Notwithstanding Subsections (19)(a) and (b), "improvement" does not include:
(i) an item considered to be personal property pursuant to rules made in accordance
with Section 
59-2-107
;
(ii) a moveable item that is attached to land:
(A) for stability only; or
(B) for an obvious temporary purpose;
(iii) (A) manufacturing equipment and machinery; or
(B) essential accessories to manufacturing equipment and machinery;
(iv) an item attached to the land in a manner that facilitates removal without substantial
damage to:
(A) the land; or
(B) the item; or
(v) a transportable factory-built housing unit as defined in Section 
59-2-1502
 if that
transportable factory-built housing unit is considered to be personal property under Section
59-2-1503
.
(20) "Intangible property" means:
(a) property that is capable of private ownership separate from tangible property,
including:
(i) money;
(ii) credits;
(iii) bonds;
(iv) stocks;
(v) representative property;
(vi) franchises;
(vii) licenses;
(viii) trade names;
(ix) copyrights; and
(x) patents;
(b) a low-income housing tax credit;
(c) goodwill; or
(d) a renewable energy tax credit or incentive, including:
(i) a federal renewable energy production tax credit under Section 45, Internal Revenue
Code;
(ii) a federal energy credit for qualified renewable electricity production facilities under
Section 48, Internal Revenue Code;
(iii) a federal grant for a renewable energy property under American Recovery and
Reinvestment Act of 2009, Pub. L. No. 111-5, Section 1603; and
(iv) a tax credit under Subsection 
59-7-614
(5).
(21) "Livestock" means:
(a) a domestic animal;
(b) a fish;
(c) a fur-bearing animal;
(d) a honeybee; or
(e) poultry.
(22) "Low-income housing tax credit" means:
(a) a federal low-income housing tax credit under Section 42, Internal Revenue Code;
or
(b) a low-income housing tax credit under:
(i) Section 
59-7-607
; or
(ii) Section 
59-10-1010
.
(23) "Metalliferous minerals" includes gold, silver, copper, lead, zinc, and uranium.
(24) "Mine" means a natural deposit of either metalliferous or nonmetalliferous
valuable mineral.
(25) "Mining" means the process of producing, extracting, leaching, evaporating, or
otherwise removing a mineral from a mine.
(26) (a) "Mobile flight equipment" means tangible personal property that is:
(i) owned or operated by an:
(A) air charter service;
(B) air contract service; or
(C) airline; and
(ii) (A) capable of flight;
(B) attached to an aircraft that is capable of flight; or
(C) contained in an aircraft that is capable of flight if the tangible personal property is
intended to be used:
(I) during multiple flights;
(II) during a takeoff, flight, or landing; and
(III) as a service provided by an air charter service, air contract service, or airline.
(b) (i) "Mobile flight equipment" does not include a spare part other than a spare
engine that is rotated:
(A) at regular intervals; and
(B) with an engine that is attached to the aircraft.
(ii) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the
commission may make rules defining the term "regular intervals."
(27) "Nonmetalliferous minerals" includes, but is not limited to, oil, gas, coal, salts,
sand, rock, gravel, and all carboniferous materials.
(28) "Part-year residential property" means property that is not residential property on
January 1 of a calendar year but becomes residential property after January 1 of the calendar
year.
(29) "Personal property" includes:
(a) every class of property as defined in Subsection (30) that is the subject of
ownership and not included within the meaning of the terms "real estate" and "improvements";
(b) gas and water mains and pipes laid in roads, streets, or alleys;
(c) bridges and ferries;
(d) livestock; and
(e) outdoor advertising structures as defined in Section 
72-7-502
.
(30) (a) "Property" means property that is subject to assessment and taxation according
to its value.
(b) "Property" does not include intangible property as defined in this section.
(31) "Public utility," for purposes of this chapter, means the operating property of a
railroad, gas corporation, oil or gas transportation or pipeline company, coal slurry pipeline
company, electrical corporation, telephone corporation, sewerage corporation, or heat
corporation where the company performs the service for, or delivers the commodity to, the
public generally or companies serving the public generally, or in the case of a gas corporation
or an electrical corporation, where the gas or electricity is sold or furnished to any member or
consumers within the state for domestic, commercial, or industrial use. Public utility also
means the operating property of any entity or person defined under Section 
54-2-1
 except water
corporations.
(32) (a) Subject to Subsection (32)(b), "qualifying exempt primary residential rental
personal property" means household furnishings, furniture, and equipment that:
(i) are used exclusively within a dwelling unit that is the primary residence of a tenant;
(ii) are owned by the owner of the dwelling unit that is the primary residence of a
tenant; and
(iii) after applying the residential exemption described in Section 
59-2-103
, are exempt
from taxation under this chapter in accordance with Subsection 
59-2-1115
(2).
(b) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the
commission may by rule define the term "dwelling unit" for purposes of this Subsection (32)
and Subsection (35).
(33) "Real estate" or "real property" includes:
(a) the possession of, claim to, ownership of, or right to the possession of land;
(b) all mines, minerals, and quarries in and under the land, all timber belonging to
individuals or corporations growing or being on the lands of this state or the United States, and
all rights and privileges appertaining to these; and
(c) improvements.
(34) "Relationship with an owner of the property's land surface rights" means a
relationship described in Subsection 267(b), Internal Revenue Code:
(a) except that notwithstanding Subsection 267(b), Internal Revenue Code, the term
25% shall be substituted for the term 50% in Subsection 267(b), Internal Revenue Code; and
(b) using the ownership rules of Subsection 267(c), Internal Revenue Code, for
determining the ownership of stock.
(35) (a) Subject to Subsection (35)(b), "residential property," for the purposes of the
reductions and adjustments under this chapter, means any property used for residential
purposes as a primary residence.
(b) Subject to Subsection (35)(c), "residential property":
(i) except as provided in Subsection (35)(b)(ii), includes household furnishings,
furniture, and equipment if the household furnishings, furniture, and equipment are:
(A) used exclusively within a dwelling unit that is the primary residence of a tenant;
and
(B) owned by the owner of the dwelling unit that is the primary residence of a tenant;
and
(ii) does not include property used for transient residential use.
(c) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the
commission may by rule define the term "dwelling unit" for purposes of Subsection (32) and
this Subsection (35).
(36) "Split estate mineral rights owner" means a person who:
(a) has a legal right to extract a mineral from property;
(b) does not hold more than a 25% interest in:
(i) the land surface rights of the property where the wellhead is located; or
(ii) an entity with an ownership interest in the land surface rights of the property where
the wellhead is located;
(c) is not an entity in which the owner of the land surface rights of the property where
the wellhead is located holds more than a 25% interest; and
(d) does not have a relationship with an owner of the land surface rights of the property
where the wellhead is located.
(37) (a) "State-assessed commercial vehicle" means:
(i) any commercial vehicle, trailer, or semitrailer which operates interstate or intrastate
to transport passengers, freight, merchandise, or other property for hire; or
(ii) any commercial vehicle, trailer, or semitrailer which operates interstate and
transports the vehicle owner's goods or property in furtherance of the owner's commercial
enterprise.
(b) "State-assessed commercial vehicle" does not include vehicles used for hire which
are specified in Subsection (8)(c) as county-assessed commercial vehicles.
(38) "Taxable value" means fair market value less any applicable reduction allowed for
residential property under Section 
59-2-103
.
(39) "Tax area" means a geographic area created by the overlapping boundaries of one
or more taxing entities.
(40) "Taxing entity" means any county, city, town, school district, special taxing
district, local district under Title 17B, Limited Purpose Local Government Entities - Local
Districts, or other political subdivision of the state with the authority to levy a tax on property.
(41) "Tax roll" means a permanent record of the taxes charged on property, as extended
on the assessment roll and may be maintained on the same record or records as the assessment
roll or may be maintained on a separate record properly indexed to the assessment roll. It
includes tax books, tax lists, and other similar materials.
Section 2. Section 
59-2-918.5
 is amended to read:
59-2-918.5.
Hearings on judgment levies -- Advertisement.
(1) A taxing entity may not impose a judgment levy unless it first advertises its
intention to do so and holds a public hearing in accordance with the requirements of this
section.
(2) (a) The advertisement required by this section may be combined with the
advertisement described in Section 
59-2-919
.
(b) The advertisement shall be at least 1/8 of a page in size and shall meet the type,
placement, and frequency requirements established under Section 
59-2-919
.
(c) (i) For taxing entities operating under a July 1 through June 30 fiscal year the public
hearing shall be held at the same time as the hearing at which the annual budget is adopted.
(ii) For taxing entities operating under a January 1 through December 31 fiscal year:
(A) for an eligible judgment issued on or after March 1 but on or before September 15,
the public hearing shall be held at the same time as the hearing at which the annual budget is
adopted; or
(B) for an eligible judgment issued on or after September 16 but on or before the last
day of February, the public hearing shall be held at the same time as the hearing at which
property tax levies are set.
(3) The advertisement shall specify the date, time, and location of the public hearing at
which the levy will be considered and shall set forth the total amount of the eligible judgment
and the tax impact on an average residential and business property located within the taxing
entity.
(4) If a final decision regarding the judgment levy is not made at the public hearing, the
taxing entity shall announce at the public hearing the scheduled time and place for
consideration and adoption of the judgment levy.
(5) The date, time, and place of public hearings required by Subsections (2)(c)(i) and
(2)(c)(ii)(B) shall be included on the notice [
mailed
] 
provided
 to property owners pursuant to
Section 
59-2-919.1
.
Section 3. Section 
59-2-918.6
 is amended to read:
59-2-918.6.
New and remaining school district budgets -- Advertisement -- Public
hearing.
(1) As used in this section, "existing school district," "new school district," and
"remaining school district" are as defined in Section 
53A-2-117
.
(2) For the first fiscal year in which a new school district created under Section
53A-2-118.1
 assumes responsibility for providing student instruction, the new school district
and the remaining school district or districts may not impose a property tax unless the district
imposing the tax:
(a) advertises its intention to do so in accordance with Subsection (3); and
(b) holds a public hearing in accordance with Subsection (4).
(3) The advertisement required by this section:
(a) may be combined with the advertisement described in Section 
59-2-919
;
(b) shall be at least 1/4 of a page in size and shall meet the type, placement, and
frequency requirements established under Section 
59-2-919
; and
(c) shall specify the date, time, and location of the public hearing at which the levy will
be considered and shall set forth the total amount of the district's proposed property tax levy
and the tax impact on an average residential and business property located within the taxing
entity compared to the property tax levy imposed in the prior year by the existing school
district.
(4) (a) The date, time, and place of public hearings required by this section shall be
included on the notice [
mailed
] 
provided
 to property owners pursuant to Section 
59-2-919.1
.
(b) If a final decision regarding the property tax levy is not made at the public hearing,
the school district shall announce at the public hearing the scheduled time and place for
consideration and adoption of the budget and property tax levies.
Section 4. Section 
59-2-919.1
 is amended to read:
59-2-919.1.
Notice of property valuation and tax changes.
(1) In addition to the notice requirements of Section 
59-2-919
, the county auditor, on or
before July 22 of each year, shall notify[
, by mail,
] each owner of real estate [
as defined in
Section 
59-2-102
] who is listed on the assessment roll.
(2) The notice described in Subsection (1) shall:
(a) 
except as provided in Subsection (4),
 be sent to all owners of real property by mail
10 or more days before the day on which:
(i) the county board of equalization meets; and
(ii) the taxing entity holds a public hearing on the proposed increase in the certified tax
rate;
(b) be [
printed
] on a form that is:
(i) approved by the commission; and
(ii) uniform in content in all counties in the state; and
(c) contain for each property:
(i) the assessor's determination of the value of the property;
(ii) the date the county board of equalization will meet to hear complaints on the
valuation;
(iii) itemized tax information for all applicable taxing entities, including:
(A) the dollar amount of the taxpayer's tax liability for the property in the prior year;
and
(B) the dollar amount of the taxpayer's tax liability under the current rate;
(iv) the tax impact on the property;
(v) the time and place of the required public hearing for each entity;
(vi) property tax information pertaining to:
(A) taxpayer relief;
(B) options for payment of taxes; and
(C) collection procedures;
(vii) information specifically authorized to be included on the notice under this
chapter;
(viii) the last property review date of the property as described in Subsection
59-2-303.1
(1)(c); and
(ix) other property tax information approved by the commission.
(3) If a taxing entity that is subject to the notice and hearing requirements of
Subsection 
59-2-919
(4) proposes a tax increase, the notice described in Subsection (1) shall
state, in addition to the information required by Subsection (2):
(a) the dollar amount of the taxpayer's tax liability if the proposed increase is approved;
(b) the difference between the dollar amount of the taxpayer's tax liability if the
proposed increase is approved and the dollar amount of the taxpayer's tax liability under the
current rate, placed in close proximity to the information described in Subsection (2)(c)(v); and
(c) the percentage increase that the dollar amount of the taxpayer's tax liability under
the proposed tax rate represents as compared to the dollar amount of the taxpayer's tax liability
under the current tax rate.
(4) (a) Subject to the other provisions of this Subsection (4), a county auditor may, at
the county auditor's discretion, provide the notice required by this section to a taxpayer by
electronic means if a taxpayer makes an election, according to procedures determined by the
county auditor, to receive the notice by electronic means.
(b) (i) If a notice required by this section is sent by electronic means, a county auditor
shall attempt to verify whether a taxpayer receives the notice.
(ii) If receipt of the notice sent by electronic means cannot be verified 14 days or more
before the county board of equalization meets and the taxing entity holds a public hearing on a
proposed increase in the certified tax rate, the notice required by this section shall also be sent
by mail as provided in Subsection (2).
(c) A taxpayer may revoke an election to receive the notice required by this section by
electronic means if the taxpayer provides written notice to the county auditor on or before April
30.
(d) An election or a revocation of an election under this Subsection (4):
(i) does not relieve a taxpayer of the duty to pay a tax due under this chapter on or
before the due date for paying the tax; or
(ii) does not alter the requirement that a taxpayer appealing the valuation or the
equalization of the taxpayer's real property submit the application for appeal within the time
period provided in Subsection 
59-2-1004
(2).
(e) A county auditor shall provide the notice required by this section as provided in
Subsection (2), until a taxpayer makes a new election in accordance with this Subsection (4), if:
(i) the taxpayer revokes an election in accordance with Subsection (4)(c) to receive the
notice required by this section by electronic means; or
(ii) the county auditor finds that the taxpayer's electronic contact information is invalid.
(f) A person is considered to be a taxpayer for purposes of this Subsection (4)
regardless of whether the property that is the subject of the notice required by this section is
exempt from taxation.
Section 5. Section 
59-2-1004
 is amended to read:
59-2-1004.
Appeal to county board of equalization -- Real property -- Time
period for appeal -- Decision of board -- Extensions approved by commission -- Appeal to
commission.
(1) (a) A taxpayer dissatisfied with the valuation or the equalization of the taxpayer's
real property may make an application to appeal by:
(i) filing the application with the county board of equalization within the time period
described in Subsection (2); or
(ii) making an application by telephone or other electronic means within the time
period described in Subsection (2) if the county legislative body passes a resolution under
Subsection (7) authorizing applications to be made by telephone or other electronic means.
(b) The contents of the application shall be prescribed by rule of the county board of
equalization.
(2) (a) Except as provided in Subsection (2)(b), for purposes of Subsection (1), a
taxpayer shall make an application to appeal the valuation or the equalization of the taxpayer's
real property on or before the later of:
(i) September 15 of the current calendar year; or
(ii) the last day of a 45-day period beginning on the day on which the county auditor
[
mails
] 
provides
 the notice under Section 
59-2-919.1
.
(b) Notwithstanding Subsection (2)(a), in accordance with Title 63G, Chapter 3, Utah
Administrative Rulemaking Act, the commission shall make rules providing for circumstances
under which the county board of equalization is required to accept an application to appeal that
is filed after the time period prescribed in Subsection (2)(a).
(3) The owner shall include in the application under Subsection (1)(a)(i) the owner's
estimate of the fair market value of the property and any evidence which may indicate that the
assessed valuation of the owner's property is improperly equalized with the assessed valuation
of comparable properties.
(4) In reviewing evidence submitted to a county board of equalization by or on behalf
of an owner or a county assessor, the county board of equalization shall consider and weigh:
(a) the accuracy, reliability, and comparability of the evidence presented by the owner
or the county assessor;
(b) if submitted, the sales price of relevant property that was under contract for sale as
of the lien date but sold after the lien date;
(c) if submitted, the sales offering price of property that was offered for sale as of the
lien date but did not sell, including considering and weighing the amount of time for which,
and manner in which, the property was offered for sale; and
(d) if submitted, other evidence that is relevant to determining the fair market value of
the property.
(5) (a) The county board of equalization shall meet and hold public hearings as
prescribed in Section 
59-2-1001
.
(b) The county board of equalization shall make a decision on each appeal filed in
accordance with this section within a 60-day period after the day on which the application is
made.
(c) The commission may approve the extension of a time period provided for in
Subsection (5)(b) for a county board of equalization to make a decision on an appeal.
(d) Unless the commission approves the extension of a time period under Subsection
(5)(c), if a county board of equalization fails to make a decision on an appeal within the time
period described in Subsection (5)(b), the county legislative body shall:
(i) list the appeal, by property owner and parcel number, on the agenda for the next
meeting of the county legislative body that is held after the expiration of the time period
described in Subsection (5)(b); and
(ii) hear the appeal at the meeting described in Subsection (5)(d)(i).
(e) The decision of the board shall contain a determination of the valuation of the
property based on fair market value, and a conclusion that the fair market value is properly
equalized with the assessed value of comparable properties.
(f) If no evidence is presented before the county board of equalization, it will be
presumed that the equalization issue has been met.
(g) (i) If the fair market value of the property that is the subject of the appeal deviates
plus or minus 5% from the assessed value of comparable properties, the valuation of the
appealed property shall be adjusted to reflect a value equalized with the assessed value of
comparable properties.
(ii) Subject to Sections 
59-2-301.1
, 
59-2-301.2
, 
59-2-301.3
, and 
59-2-301.4
, equalized
value established under Subsection (5)(g)(i) shall be the assessed value for property tax
purposes until the county assessor is able to evaluate and equalize the assessed value of all
comparable properties to bring them all into conformity with full fair market value.
(6) If any taxpayer is dissatisfied with the decision of the county board of equalization,
the taxpayer may file an appeal with the commission as prescribed in Section 
59-2-1006
.
(7) A county legislative body may pass a resolution authorizing taxpayers owing taxes
on property assessed by that county to file property tax appeals applications under this section
by telephone or other electronic means.