Rep. Norm Thurston — Voting Record

Bill

Number

H.B. 268 (2020GS)

Sponsor

Rep. Eliason, S.

Final action

Governor Signed 3/24/2020

Outcome

Became law — signed by Gov. Gary R. Herbert

Summary

What it does

• This bill:
• allows a person entitled to receive information or notice related to a property tax or privilege tax to designate an additional or alternative person to receive the information or notice;
• provides procedures to designate a person and to revoke a designation; and
• makes technical and conforming changes.

Every vote on this bill

Bill text

PROPERTY TAX NOTICE AMENDMENTS
GENERAL SESSION
STATE OF UTAH
Chief Sponsor: Steve Eliason
Senate Sponsor: 
Curtis S. Bramble
LONG TITLE
General Description:
This bill modifies provisions related to certain tax notices.
Highlighted Provisions:
This bill:
▸ allows a person entitled to receive information or notice related to a property tax or
privilege tax to designate an additional or alternative person to receive the
information or notice;
▸ provides procedures to designate a person and to revoke a designation; and
▸ makes technical and conforming changes.
Money Appropriated in this Bill:
None
Other Special Clauses:
None
Utah Code Sections Affected:
AMENDS:
59-4-101
, as last amended by Laws of Utah 2016, Chapter 366
ENACTS:
59-2-110
, Utah Code Annotated 1953
Be it enacted by the Legislature of the state of Utah:
Section 1. Section 
59-2-110
 is enacted to read:
 59-2-110.
Designation of person to receive notice.
(1) (a) Except as provided in Subsection (1)(b), if a governmental entity is required
under this chapter to send information or notice to a person, the governmental entity shall send
the information or notice to:
(i) the person required under the applicable provision of this chapter; and
(ii) each person designated in accordance with Subsection (2) by the person described
in Subsection (1)(a)(i).
(b) If a governmental entity is required under Section 
59-2-919
, 
59-2-919.1
, or
59-2-1317
 to send information or notice to a person, the governmental entity shall send the
information or notice to:
(i) the person required under the applicable section; or
(ii) one person designated in accordance with Subsection (2) by the person described in
Subsection (1)(b)(i).
(2) (a) A person to whom a governmental entity is required under this chapter to send
information or notice may designate a person to receive the information or notice in accordance
with Subsection (1).
(b) To make a designation described in Subsection (2)(a), the person shall submit a
written request to the governmental entity on a form prescribed by the commission.
(3) A person who makes a designation described in Subsection (2) may revoke the
designation by submitting a written request to the governmental entity on a form prescribed by
the commission.
Section 2. Section 
59-4-101
 is amended to read:
59-4-101.
Tax basis -- Exceptions -- Assessment and collection -- Designation of
person to receive notice.
(1) (a) Except as provided in Subsections (1)(b), (1)(c), and (3), a tax is imposed on the
possession or other beneficial use enjoyed by any person of any real or personal property that is
exempt for any reason from taxation, if that property is used in connection with a business
conducted for profit.
(b) Any interest remaining in the state in state lands after subtracting amounts paid or
due in part payment of the purchase price as provided in Subsection 
59-2-1103
(2)(b)(i) under a
contract of sale is subject to taxation under this chapter regardless of whether the property is
used in connection with a business conducted for profit.
(c) The tax imposed under Subsection (1)(a) does not apply to property exempt from
taxation under Section 
59-2-1114
.
(2) (a) The tax imposed under this chapter is the same amount that the ad valorem
property tax would be if the possessor or user were the owner of the property.
(b) The amount of any payments that are made in lieu of taxes is credited against the
tax imposed on the beneficial use of property owned by the federal government.
(3) A tax is not imposed under this chapter on the following:
(a) the use of property that is a concession in, or relative to, the use of a public airport,
park, fairground, or similar property that is available as a matter of right to the use of the
general public;
(b) the use or possession of property by a religious, educational, or charitable
organization;
(c) the use or possession of property if the revenue generated by the possessor or user
of the property through its possession or use of the property inures only to the benefit of a
religious, educational, or charitable organization and not to the benefit of any other person;
(d) the possession or other beneficial use of public land occupied under the terms of an
agricultural lease or permit issued by the United States or this state;
(e) the use or possession of any lease, permit, or easement unless the lease, permit, or
easement entitles the lessee or permittee to exclusive possession of the premises to which the
lease, permit, or easement relates;
(f) the use or possession of property by a public agency, as defined in Section
11-13-103
, to the extent that the ownership interest of the public agency in that property is
subject to a fee in lieu of ad valorem property tax under Section 
11-13-302
; or
(g) the possession or beneficial use of public property as a tollway by a private entity
through a tollway development agreement as defined in Section 
72-6-202
.
(4) For purposes of Subsection (3)(e):
(a) every lessee, permittee, or other holder of a right to remove or extract the mineral
covered by the holder's lease, right permit, or easement, except from brines of the Great Salt
Lake, is considered to be in possession of the premises, regardless of whether another party has
a similar right to remove or extract another mineral from the same property; and
(b) a lessee, permittee, or holder of an easement still has exclusive possession of the
premises if the owner has the right to enter the premises, approve leasehold improvements, or
inspect the premises.
(5) A tax imposed under this chapter is assessed to the possessors or users of the
property on the same forms, and collected and distributed at the same time and in the same
manner, as taxes assessed owners, possessors, or other claimants of property that is subject to
ad valorem property taxation. The tax is not a lien against the property, and no tax-exempt
property may be attached, encumbered, sold, or otherwise affected for the collection of the tax.
(6) (a) (i) Except as provided in Subsection (6)(a)(ii), if a governmental entity is
required under this chapter to send information or notice to a person, the governmental entity
shall send the information or notice to:
(A) the person required under the applicable provision of this chapter; and
(B) each person designated in accordance with Subsection (6)(b) by the person
described in Subsection (6)(a)(i)(A).
(ii) If a governmental entity is required under Section 
59-2-919.1
 or 
59-2-1317
 to send
information or notice to a person, the governmental entity shall send the information or notice
to:
(A) the person required under the applicable section; or
(B) one person designated in accordance with Subsection (6)(b) by the person
described in Subsection (6)(a)(ii)(A).
(b) (i) A person to whom a governmental entity is required under this chapter to send
information or notice may designate a person to receive the information or notice in accordance
with Subsection (6)(a).
(ii) To make a designation described in Subsection (6)(b)(i), the person shall submit a
written request to the governmental entity on a form prescribed by the commission.
(c) A person who makes a designation described in Subsection (6)(b) may revoke the
designation by submitting a written request to the governmental entity on a form prescribed by
the commission.
[
(6)
] 
(7)
 Sections 
59-2-301.1
 through 
59-2-301.7
 apply for purposes of assessing a tax
under this chapter.