Rep. Norm Thurston — Voting Record

Bill

Number

S.B. 112 (2016GS)

Sponsor

Sen. Stephenson, H.

Final action

Governor Signed 3/29/2016

Outcome

Became law — signed by Gov. Gary R. Herbert

Summary

What it does

• This bill:
• addresses the burden of proof in appeals of property tax assessments.

Every vote on this bill

Bill text

PROPERTY TAX ASSESSMENT AMOUNT AMENDMENTS
GENERAL SESSION
STATE OF UTAH
Chief Sponsor: Howard A. Stephenson
House Sponsor: 
Daniel McCay
LONG TITLE
General Description:
This bill modifies the Property Tax Act to address assessments. 
Highlighted Provisions:
This bill:
▸ addresses the burden of proof in appeals of property tax assessments. 
Money Appropriated in this Bill:
None
Other Special Clauses:
This bill provides retrospective operation.
Utah Code Sections Affected:
ENACTS:
59-2-109
, Utah Code Annotated 1953
Be it enacted by the Legislature of the state of Utah:
Section 1. Section 
59-2-109
 is enacted to read:
 59-2-109.
Burden of proof.
(1) As used in this section, "assessing authority" means:
(a) the commission for property assessed under Part 2, Assessment of Property; and
(b) a county assessor for property assessed under Part 3, County Assessment.
(2) Notwithstanding Section 
59-1-604
, in an action appealing the value of property
assessed by an assessing authority, the assessing authority has the burden of proof before a
board of equalization, the commission, or a court of competent jurisdiction, if the assessing
authority presents evidence or otherwise asserts that the fair market value of the assessed
property is greater than the value originally assessed by the assessing authority for that calendar
year.
Section 2. 
Retrospective operation.
This bill has retrospective operation to January 1, 2016.