Rep. Norm Thurston — Voting Record

Bill

Number

H.B. 47 First Substitute (2017GS)

Sponsor

Rep. Briscoe, J.

Final action

Governor Signed 3/24/2017

Outcome

Became law — signed by Gov. Gary R. Herbert

Summary

What it does

• This bill:
• requires the county assessor to notify an owner of an incomplete application for assessment under the Farmland Assessment Act or the Urban Farming Assessment Act;
• describes the circumstances when an incomplete application is considered denied;
• establishes the time periods for filing an appeal under the Farmland Assessment Act and the Urban Farming Assessment Act; and
• makes technical changes.

Every vote on this bill

Bill text

PROPERTY TAX ASSESSMENT APPEAL AMENDMENTS
GENERAL SESSION
STATE OF UTAH
Chief Sponsor: Joel K. Briscoe
Senate Sponsor: 
Daniel Hemmert
LONG TITLE
General Description:
This bill modifies the Farmland Assessment Act and the Urban Farming Assessment
Act.
Highlighted Provisions:
This bill:
▸ requires the county assessor to notify an owner of an incomplete application for
assessment under the Farmland Assessment Act or the Urban Farming Assessment
Act;
▸ describes the circumstances when an incomplete application is considered denied; 
▸ establishes the time periods for filing an appeal under the Farmland Assessment Act
and the Urban Farming Assessment Act; and
▸ makes technical changes.
Money Appropriated in this Bill:
None
Other Special Clauses:
None
Utah Code Sections Affected:
AMENDS:
59-2-502
, as last amended by Laws of Utah 2005, Chapter 254
59-2-506
, as last amended by Laws of Utah 2014, Chapter 279
59-2-508
, as last amended by Laws of Utah 2003, Chapter 208
59-2-1705
, as last amended by Laws of Utah 2014, Chapters 279 and 413
59-2-1707
, as enacted by Laws of Utah 2012, Chapter 197
ENACTS:
59-2-516
, Utah Code Annotated 1953
59-2-1713
, Utah Code Annotated 1953
Be it enacted by the Legislature of the state of Utah:
Section 1. Section 
59-2-502
 is amended to read:
59-2-502.
Definitions.
As used in this part:
(1) "Actively devoted to agricultural use" means that the land in agricultural use
produces in excess of 50% of the average agricultural production per acre:
(a) as determined under Section 
59-2-503
; and
(b) for:
(i) the given type of land; and
(ii) the given county or area.
(2) "Conservation easement rollback tax" means the tax imposed under Section
59-2-506.5
.
(3) "Identical legal ownership" means legal ownership held by:
(a) identical legal parties; or
(b) identical legal entities.
(4) "Land in agricultural use" means:
(a) land devoted to the raising of useful plants and animals with a reasonable
expectation of profit, including:
(i) forages and sod crops;
(ii) grains and feed crops;
(iii) livestock as defined in Section 
59-2-102
;
(iv) trees and fruits; or
(v) vegetables, nursery, floral, and ornamental stock; or
(b) land devoted to and meeting the requirements and qualifications for payments or
other compensation under a crop-land retirement program with an agency of the state or federal
government.
(5) "Other eligible acreage" means land that is:
(a) five or more contiguous acres;
(b) eligible for assessment under this part; and
(c) (i) located in the same county as land described in Subsection 
59-2-503
(1)(a); or
(ii) contiguous across county lines with land described in Subsection 
59-2-503
(1)(a) as
provided in Section 
59-2-512
.
(6) "Platted" means land in which:
(a) parcels of ground are laid out and mapped by their boundaries, course, and extent;
and
(b) the plat has been approved as provided in Section 
10-9a-604
 or 
17-27a-604
.
(7) "Rollback tax" means the tax imposed under Section 
59-2-506
.
(8) "Withdrawn from this part" means that land that has been assessed under this part is
no longer assessed under this part or eligible for assessment under this part for any reason
including that:
(a) an owner voluntarily requests that the land be withdrawn from this part;
(b) the land is no longer actively devoted to agricultural use;
(c) (i) the land has a change in ownership; and
(ii) (A) the new owner fails to apply for assessment under this part as required by
Section 
59-2-509
; or
(B) (I) an owner applies for assessment under this part as required by Section
59-2-509
; and
(II) the land does not meet the requirements of this part to be assessed under this part;
(d) (i) the legal description of the land changes; and
(ii) (A) an owner fails to apply for assessment under this part as required by Section
59-2-509
; or
(B) (I) an owner applies for assessment under this part as required by Section
59-2-509
; and
(II) the land does not meet the requirements of this part to be assessed under this part;
(e) if required by the county assessor, the owner of the land:
(i) fails to file a new application as provided in Subsection 
59-2-508
[
(4)
]
(5)
; or
(ii) fails to file a signed statement as provided in Subsection 
59-2-508
[
(4)
]
(5)
; or
(f) except as provided in Section 
59-2-503
, the land fails to meet a requirement of
Section 
59-2-503
.
Section 2. Section 
59-2-506
 is amended to read:
59-2-506.
Rollback tax -- Penalty -- Computation of tax -- Procedure -- Lien --
Interest -- Notice -- Collection -- Distribution -- Appeal to county board of equalization.
(1) Except as provided in this section, Section 
59-2-506.5
, or Section 
59-2-511
, if land
is withdrawn from this part, the land is subject to a rollback tax imposed in accordance with
this section.
(2) (a) An owner shall notify the county assessor that land is withdrawn from this part
within 120 days after the day on which the land is withdrawn from this part.
(b) An owner that fails to notify the county assessor under Subsection (2)(a) that land is
withdrawn from this part is subject to a penalty equal to the greater of:
(i) $10; or
(ii) 2% of the rollback tax due for the last year of the rollback period.
(3) (a) The county assessor shall determine the amount of the rollback tax by
computing the difference for the rollback period described in Subsection (3)(b) between:
(i) the tax paid while the land was assessed under this part; and
(ii) the tax that would have been paid had the property not been assessed under this
part.
(b) For purposes of this section, the rollback period is a time period that:
(i) begins on the later of:
(A) the date the land is first assessed under this part; or
(B) five years preceding the day on which the county assessor mails the notice required
by Subsection (5); and
(ii) ends the day on which the county assessor mails the notice required by Subsection
(5).
(4) (a) The county treasurer shall:
(i) collect the rollback tax; and
(ii) after the rollback tax is paid, certify to the county recorder that the rollback tax lien
on the property has been satisfied by:
(A) preparing a document that certifies that the rollback tax lien on the property has
been satisfied; and
(B) providing the document described in Subsection (4)(a)(ii)(A) to the county recorder
for recordation.
(b) The 
county treasurer shall pay the
 rollback tax collected under this section [
shall
]:
(i) [
be paid
] into the county treasury; and
(ii) [
be paid by the county treasurer
] to the various taxing entities pro rata in
accordance with the property tax levies for the current year.
(5) (a) The county assessor shall mail to an owner of the land that is subject to a
rollback tax a notice that:
(i) the land is withdrawn from this part;
(ii) the land is subject to a rollback tax under this section; and
(iii) the rollback tax is delinquent if the owner of the land does not pay the tax within
30 days after the day on which the county assessor mails the notice 
described in this Subsection
(5)(a)
.
(b) (i) The rollback tax is due and payable on the day the county assessor mails the
notice required by Subsection (5)(a).
(ii) Subject to Subsection (7), the rollback tax is delinquent if an owner of the land that
is withdrawn from this part does not pay the rollback tax within 30 days after the day on which
the county assessor mails the notice required by Subsection (5)(a).
(6) (a) Subject to Subsection (6)(b), the following are a lien on the land assessed under
this part:
(i) the rollback tax; and
(ii) interest imposed in accordance with Subsection (7).
(b) The lien described in Subsection (6)(a) shall:
(i) arise upon the imposition of the rollback tax under this section;
(ii) end on the day on which the rollback tax and interest imposed in accordance with
Subsection (7) are paid in full; and
(iii) relate back to the first day of the rollback period described in Subsection (3)(b).
(7) (a) A delinquent rollback tax under this section shall accrue interest:
(i) from the date of delinquency until paid; and
(ii) at the interest rate established under Section 
59-2-1331
 and in effect on January 1
of the year in which the delinquency occurs.
(b) [
A
] 
The county treasurer shall include in the notice required by Section 
59-2-1317
 a
rollback tax that is delinquent on September 1 of any year [
shall be included on the notice
required by Section 
59-2-1317
, along with
] 
and
 interest calculated on that delinquent amount
through November 30 of the year in which the county treasurer provides the notice under
Section 
59-2-1317
.
(8) (a) Land that becomes ineligible for assessment under this part only as a result of an
amendment to this part is not subject to the rollback tax if the owner of the land notifies the
county assessor
, in accordance with Subsection (2),
 that the land is withdrawn from this part
[
in accordance with Subsection (2)
].
(b) Land described in Subsection (8)(a) that is withdrawn from this part as a result of
an event other than an amendment to this part, whether voluntary or involuntary, is subject to
the rollback tax.
(9) Except as provided in Section 
59-2-511
, land that becomes exempt from taxation
under Utah Constitution
,
 Article XIII, Section 3, is not subject to the rollback tax if the land
meets the requirements of Section 
59-2-503
 to be assessed under this part.
(10) Land that becomes ineligible for assessment under this part only as a result of a
split estate mineral rights owner exercising the right to extract a mineral is not subject to the
rollback tax:
(a) (i) for the portion of the land required by a split estate mineral rights owner to
extract a mineral if, after the split estate mineral rights owner exercises the right to extract a
mineral, the portion of the property that remains in agricultural production still meets the
acreage requirements of Section 
59-2-503
 for assessment under this part; or
(ii) for the entire acreage that would otherwise qualify for assessment under this part if,
after the split estate mineral rights owner exercises the right to extract a mineral, the entire
acreage that would otherwise qualify for assessment under this part no longer meets the acreage
requirements of Section 
59-2-503
 for assessment under this part only due to the extraction of
the mineral by the split estate mineral rights owner; and
(b) for the period of time that the property described in Subsection (10)(a) is ineligible
for assessment under this part due to the extraction of a mineral by the split estate mineral
rights owner.
[
(11) (a) Subject to Subsection (11)(b), an owner of land may appeal to the county
board of equalization:
]
[
(i) a decision by a county assessor to withdraw land from assessment under this part;
or
]
[
(ii) the imposition of a rollback tax under this section.
]
[
(b) An owner shall file an appeal under Subsection (11)(a) no later than 45 days after
the day on which the county assessor mails the notice required by Subsection (5).
]
Section 3. Section 
59-2-508
 is amended to read:
59-2-508.
Application -- Signed statement -- Consent to creation of a lien --
Consent to audit and review -- Notice.
(1) If an owner of land eligible for assessment under this part wants the land to be
assessed under this part, the owner shall submit an application to the county assessor of the
county in which the land is located.
(2) An application required by Subsection (1) shall:
(a) be on a form:
(i) approved by the commission; and
(ii) provided to an owner:
(A) by the county assessor; and
(B) at the request of an owner;
(b) provide for the reporting of information related to this part;
(c) be submitted by:
(i) May 1 of the tax year in which assessment under Subsection (1) is requested if the
land was not assessed under this part in the year before the application is submitted; or
(ii) by the date otherwise required by this part for land that prior to the application
being submitted has been assessed under this part;
(d) be signed by all of the owners of the land that under the application would be
assessed under this part;
(e) be accompanied by the prescribed fees made payable to the county recorder;
(f) include a certification by an owner that the facts set forth in the application or
signed statement are true;
(g) include a statement that the application constitutes consent by the owners of the
land to the creation of a lien upon the land as provided in this part; and
(h) be recorded by the county recorder.
(3) The application [
required by
] 
described in
 Subsection (2) constitutes consent by the
owners of the land to the creation of a lien upon the land as provided in this part.
(4) (a) If the county determines that an application that was timely filed is incomplete,
the county shall:
(i) notify the owner of the incomplete application; and
(ii) allow the owner to complete the application within 30 days from the day on which
the county provides notice to the owner.
(b) An application that has not been completed within 30 days of the day of the notice
described in Subsection (4)(a) shall be considered denied.
[
(4)
] 
(5)
 (a) Once the application [
for assessment
] described in Subsection (1) has been
approved, the county may:
(i) require 
, by written request of the county assessor,
 the owner to submit a new
application or a signed statement[
: (A) by written request of the county assessor; and (B)
] that
verifies that the land qualifies for assessment under this part; or
(ii) except as provided in Subsection [
(4)
] 
(5)
(b), require no additional signed
statement or application for assessment under this part.
(b) [
Notwithstanding Subsection (4)(a), a
] 
A
 county shall require that an owner provide
notice if land is withdrawn from this part:
(i) as provided in Section 
59-2-506
; or
(ii) for land that is subject to a conservation easement created in accordance with
Section 
59-2-506.5
, as provided in Section 
59-2-506.5
.
(c) An 
owner shall submit an
 application or signed statement required under
Subsection [
(4)
] 
(5)
(a) [
shall be submitted
] by the date specified in the written request of the
county assessor for the application or signed statement.
[
(5)
] 
(6)
 A certification under Subsection (2)(f) is considered as if made under oath and
subject to the same penalties as provided by law for perjury.
[
(6)
] 
(7)
 (a) All owners applying for participation under this part and all purchasers or
lessees signing statements under Subsection [
(7)
] 
(8)
 are considered to have given their consent
to field audit and review by:
(i) the commission;
(ii) the county assessor; or
(iii) the commission and the county assessor.
(b) The consent described in Subsection [
(6)
] 
(7)
(a) is a condition to the acceptance of
any application or signed statement.
[
(7)
] 
(8)
 Any owner of land eligible for assessment under this part
,
 because a purchaser
or lessee actively devotes the land to agricultural use as required by Section 
59-2-503
, may
qualify the land for assessment under this part by submitting
,
 with the application [
required
under
] 
described in
 Subsection (2), a signed statement from that purchaser or lessee certifying
those facts that would be necessary to meet the requirements of Section 
59-2-503
 for
assessment under this part.
Section 4. Section 
59-2-516
 is enacted to read:
 59-2-516.
Appeal to the county board of equalization.
Notwithstanding Section 
59-2-1004
 or 
63G-4-301
, the owner of land may appeal the
determination or denial of a county assessor to the county board of equalization within 45 days
after the day on which:
(1) the county assessor makes a determination under this part; or
(2) the county assessor's failure to make a determination results in the owner's request
being considered denied under this part.
Section 5. Section 
59-2-1705
 is amended to read:
59-2-1705.
Rollback tax -- Penalty -- Computation of tax -- Procedure -- Lien --
Interest -- Notice -- Collection -- Distribution -- Appeal to county board of equalization.
(1) Except as provided in this section or Section 
59-2-1710
, land that is withdrawn
from this part is subject to a rollback tax imposed as provided in this section.
(2) (a) An owner shall notify the county assessor that land is withdrawn from this part
within 120 days after the day on which the land is withdrawn from this part.
(b) An owner who fails to notify the county assessor under Subsection (2)(a) that land
is withdrawn from this part is subject to a penalty equal to the greater of:
(i) $10; or
(ii) 2% of the rollback tax due for the last year of the rollback period.
(3) (a) The county assessor shall determine the amount of the rollback tax by
computing the difference for the rollback period described in Subsection (3)(b) between:
(i) the tax paid while the land was assessed under this part; and
(ii) the tax that would have been paid had the property not been assessed under this
part.
(b) For purposes of this section, the rollback period is a time period that:
(i) begins on the later of:
(A) the date the land is first assessed under this part; or
(B) five years preceding the day on which the county assessor mails the notice required
by Subsection (5); and
(ii) ends the day on which the county assessor mails the notice required by Subsection
(5).
(4) (a) The county treasurer shall:
(i) collect the rollback tax; and
(ii) after the rollback tax is paid, certify to the county recorder that the rollback tax lien
on the property has been satisfied by:
(A) preparing a document that certifies that the rollback tax lien on the property has
been satisfied; and
(B) providing the document described in Subsection (4)(a)(ii)(A) to the county recorder
for recording.
(b) The 
county treasurer shall pay the
 rollback tax collected under this section [
shall
]:
(i) [
be paid
] into the county treasury; and
(ii) [
be paid by the county treasurer
] to the various taxing entities pro rata in
accordance with the property tax levies for the current year.
(5) (a) The county assessor shall mail to an owner of the land that is subject to a
rollback tax a notice that:
(i) the land is withdrawn from this part;
(ii) the land is subject to a rollback tax under this section; and
(iii) the rollback tax is delinquent if the owner of the land does not pay the tax within
30 days after the day on which the county assessor mails the notice 
described in this Subsection
(5)(a)
.
(b) (i) The rollback tax is due and payable on the day the county assessor mails the
notice required by Subsection (5)(a).
(ii) Subject to Subsection (7), the rollback tax is delinquent if an owner of the land that
is withdrawn from this part does not pay the rollback tax within 30 days after the day on which
the county assessor mails the notice required by Subsection (5)(a).
(6) (a) Subject to Subsection (6)(b), the rollback tax and interest imposed under
Subsection (7) are a lien on the land assessed under this part.
(b) The lien described in Subsection (6)(a) shall:
(i) arise upon the imposition of the rollback tax under this section;
(ii) end on the day on which the rollback tax and interest imposed under Subsection (7)
are paid in full; and
(iii) relate back to the first day of the rollback period described in Subsection (3)(b).
(7) (a) A delinquent rollback tax under this section shall accrue interest:
(i) from the date of delinquency until paid; and
(ii) at the interest rate established under Section 
59-2-1331
 and in effect on January 1
of the year in which the delinquency occurs.
(b) [
A
] 
The county treasurer shall include in the notice required by Section 
59-2-1317
 a
rollback tax that is delinquent on September 1 of any year [
shall be included on the notice
required by Section 
59-2-1317
, along with
] 
and
 interest calculated on that delinquent amount
through November 30 of the year in which the county treasurer provides the notice under
Section 
59-2-1317
.
(8) (a) Land that becomes ineligible for assessment under this part only as a result of an
amendment to this part is not subject to the rollback tax if the owner of the land notifies the
county assessor
, in accordance with Subsection (2),
 that the land is withdrawn from this part
[
in accordance with Subsection (2)
].
(b) Land described in Subsection (8)(a) that is withdrawn from this part as a result of
an event other than an amendment to this part, whether voluntary or involuntary, is subject to
the rollback tax.
(9) Except as provided in Section 
59-2-1710
, land that becomes exempt from taxation
under Utah Constitution, Article XIII, Section 3, is not subject to the rollback tax if the land
meets the requirements of Section 
59-2-1703
 to be assessed under this part.
[
(10) (a) Subject to Subsection (10)(b), an owner of land may appeal to the county
board of equalization:
]
[
(i) a decision by a county assessor to withdraw land from assessment under this part;
or
]
[
(ii) the imposition of a rollback tax under this section.
]
[
(b) An owner shall file an appeal under Subsection (10)(a) no later than 45 days after
the day on which the county assessor mails the notice required by Subsection (5).
]
Section 6. Section 
59-2-1707
 is amended to read:
59-2-1707.
Application -- Signed statement -- Consent to creation of a lien --
Consent to audit and review -- Notice.
(1) For land to be assessed under this part, an owner of land eligible for assessment
under this part shall [
annually
] submit an application 
annually
 to the county assessor of the
county in which the land is located.
(2) An application required by Subsection (1) shall:
(a) be on a form:
(i) approved by the commission; and
(ii) provided to an owner:
(A) by the county assessor; and
(B) at the request of an owner;
(b) provide for the reporting of information related to this part;
(c) be submitted by:
(i) May 1 of the tax year in which assessment under Subsection (1) is requested if the
land was not assessed under this part in the year before the application is submitted; or
(ii) the date otherwise required by this part for land that before the application being
submitted has been assessed under this part;
(d) be signed by all of the owners of the land that under the application would be
assessed under this part;
(e) be accompanied by the prescribed fees made payable to the county recorder;
(f) include a certification by an owner that the facts set forth in the application or
signed statement are true;
(g) include a statement that the application constitutes consent by the owners of the
land to the creation of a lien upon the land as provided in this part; and
(h) be recorded by the county recorder.
(3) The application [
required by
] 
described in
 Subsection (2) constitutes consent by the
owners of the land to the creation of a lien upon the land as provided in this part.
(4) (a) If the county determines that an application that was timely filed is incomplete,
the county shall:
(i) notify the owner of the incomplete application; and
(ii) allow the owner to complete the application within 30 days from the day on which
the county provides notice to the owner.
(b) An application that has not been completed within 30 days of the day of the notice
described in Subsection (4)(a) shall be considered denied.
[
(4)
] 
(5)
 (a) Except as provided in Subsections (1) and (2), a county assessor may not
require an additional signed statement or application for assessment under this part.
(b) Notwithstanding Subsection [
(4)
] 
(5)
(a), a county shall require that an owner
provide notice if land is withdrawn from this part as provided in Section 
59-2-1705
.
[
(5)
] 
(6)
 A certification under Subsection (2)(f) is considered as if made under oath and
subject to the same penalties as provided by law for perjury.
[
(6)
] 
(7)
 (a) An owner applying for participation under this part or a purchaser or lessee
[
who
] 
that
 signs a statement under Subsection [
(7)
] 
(8)
 is considered to have given consent to a
field audit and review by:
(i) the commission;
(ii) the county assessor; or
(iii) the commission and the county assessor.
(b) The consent described in Subsection [
(6)
] 
(7)
(a) is a condition to the acceptance of
an application or signed statement.
[
(7)
] 
(8)
 An owner of land eligible for assessment under this part, because a purchaser
or lessee actively devotes the land to agricultural use as required by Section 
59-2-1703
, may
qualify the land for assessment under this part by submitting, with the application [
required
under
] 
described in
 Subsection (2), a signed statement from that purchaser or lessee certifying
those facts that would be necessary to meet the requirements of Section 
59-2-1703
 for
assessment under this part.
Section 7. Section 
59-2-1713
 is enacted to read:
 59-2-1713.
Appeal to the county board of equalization.
Notwithstanding Section 
59-2-1004
 or 
63G-4-301
, the owner of land may appeal the
determination or denial of a county assessor to the county board of equalization within 45 days
after the day on which:
(1) the county assessor makes a determination under this part; or
(2) the county assessor's failure to make a determination results in the owner's request
being considered denied under this part.