Rep. Norm Thurston — Voting Record

Bill

Number

S.B. 141 First Substitute (2020GS)

Sponsor

Sen. Hemmert, D.

Final action

Governor Signed 4/1/2020

Outcome

Became law — signed by Gov. Gary R. Herbert

Summary

What it does

• This bill:
• defines terms;
• modifies the tax rate of the multicounty assessing and collecting levy;
• amends the allocation of revenue collected from the multicounty assessing and collecting levy; and
• makes technical and conforming changes.

Every vote on this bill

Bill text

MULTICOUNTY ASSESSING AND COLLECTING LEVY
AMENDMENTS
GENERAL SESSION
STATE OF UTAH
Chief Sponsor: Daniel Hemmert
House Sponsor: 
Robert M. Spendlove
LONG TITLE
General Description:
This bill modifies provisions related to the multicounty assessing and collecting levy.
Highlighted Provisions:
This bill:
▸ defines terms;
▸ modifies the tax rate of the multicounty assessing and collecting levy;
▸ amends the allocation of revenue collected from the multicounty assessing and
collecting levy; and
▸ makes technical and conforming changes.
Money Appropriated in this Bill:
None
Other Special Clauses:
This bill provides retrospective operation.
Utah Code Sections Affected:
AMENDS:
59-2-1601
, as last amended by Laws of Utah 2014, Chapter 270
59-2-1602
, as last amended by Laws of Utah 2014, Chapter 270
59-2-1606
, as last amended by Laws of Utah 2016, Chapter 307
Be it enacted by the Legislature of the state of Utah:
Section 1. Section 
59-2-1601
 is amended to read:
59-2-1601.
Definitions.
As used in this part:
(1) "County additional property tax" means the property tax levy described in
Subsection 
59-2-1602
(4).
(2) "Fund" means the Property Tax Valuation Agency Fund created in Section
59-2-1602
.
(3) "Multicounty Appraisal Trust" means the Multicounty Appraisal Trust created by
an agreement:
(a) entered into by all of the counties in the state; and
(b) authorized by Title 11, Chapter 13, Interlocal Cooperation Act.
(4) "Multicounty assessing and collecting levy" means a property tax levied in
accordance with Subsection 
59-2-1602
(2).
(5) "Statewide property tax system" means a computer assisted system for mass
appraisal, equalization, collection, distribution, and administration related to property tax,
created in accordance with Section 
59-2-1606
.
Section 2. Section 
59-2-1602
 is amended to read:
59-2-1602.
Property Tax Valuation Agency Fund -- Creation -- Statewide levy --
Additional county levy.
(1) (a) There is created an agency fund known as the "Property Tax Valuation Agency
Fund."
(b) The fund consists of:
(i) deposits made and penalties received under Subsection (3); and
(ii) interest on money deposited into the fund.
(c) Deposits, penalties, and interest described in Subsection (1)(b) shall be disbursed
and used as provided in Section 
59-2-1603
.
(2) (a) Each county shall annually impose a multicounty assessing and collecting levy
as provided in this Subsection (2).
(b) The tax rate of the multicounty assessing and collecting levy is:
[
(i) for the calendar year beginning on January 1, 2014, .000013; and
]
(i) for a calendar year beginning on or after January 1, 2020, and before January 1,
2025, .000012; and
(ii) for a calendar year beginning on or after January 1, [
] 
, the certified
revenue levy.
[
(c) The multicounty assessing and collecting levy may not exceed the certified
revenue levy as defined in Section 
59-2-102
, unless:
]
[
(i) the Legislature authorizes a multicounty assessing and collecting levy that exceeds
the certified revenue levy; and
]
[
(ii) the state complies with the notice requirements of Section 
59-2-926
.
]
[
(d)
] 
(c)
 [
Revenue
] 
The state treasurer shall allocate revenue
 collected from the
multicounty assessing and collecting levy [
shall be allocated
] as follows:
[
(i) 82% of the revenue collected shall be deposited into the Multicounty Appraisal
Trust; and
]
[
(ii)
] 
(i)
 18% of the revenue collected 
from the base rate
 shall be deposited into the
Property Tax Valuation Agency Fund[
.
]
, up to $500,000 annually; and
(ii) after the deposit described in Subsection (2)(c)(i), all remaining revenue collected
from the multicounty assessing and collecting levy shall be deposited into the Multicounty
Appraisal Trust.
(3) (a) The multicounty assessing and collecting levy imposed under Subsection (2)
shall be separately stated on the tax notice as a multicounty assessing and collecting levy.
(b) The multicounty assessing and collecting levy is:
(i) exempt from Sections 
17C-1-403
 through 
17C-1-406
;
(ii) in addition to and exempt from the maximum levies allowable under Section
59-2-908
; and
(iii) exempt from the notice and public hearing requirements of Section 
59-2-919
.
(c) (i) Each county shall transmit quarterly to the state treasurer the revenue collected
from the multicounty assessing and collecting levy.
(ii) The revenue transmitted under Subsection (3)(c)(i) shall be transmitted no later
than the tenth day of the month following the end of the quarter in which the revenue is
collected.
(iii) If revenue transmitted under Subsection (3)(c)(i) is transmitted after the tenth day
of the month following the end of the quarter in which the revenue is collected, the county shall
pay an interest penalty at the rate of 10% each year until the revenue is transmitted.
(d) The state treasurer shall allocate the penalties received under this Subsection (3) in
the same manner as revenue is allocated under Subsection (2)(d).
(4) (a) A county may levy a county additional property tax in accordance with this
Subsection (4).
(b) The county additional property tax:
(i) shall be separately stated on the tax notice as a county assessing and collecting levy;
(ii) may not be incorporated into the rate of any other levy;
(iii) is exempt from Sections 
17C-1-403
 through 
17C-1-406
; and
(iv) is in addition to and exempt from the maximum levies allowable under Section
59-2-908
.
(c) Revenue collected from the county additional property tax shall be used to:
(i) promote the accurate valuation and uniform assessment levels of property as
required by Section 
59-2-103
;
(ii) promote the efficient administration of the property tax system, including the costs
of assessment, collection, and distribution of property taxes;
(iii) fund state mandated actions to meet legislative mandates or judicial or
administrative orders that relate to promoting:
(A) the accurate valuation of property; and
(B) the establishment and maintenance of uniform assessment levels within and among
counties; and
(iv) establish reappraisal programs that:
(A) are adopted by a resolution or ordinance of the county legislative body; and
(B) conform to rules the commission makes in accordance with Title 63G, Chapter 3,
Utah Administrative Rulemaking Act.
Section 3. Section 
59-2-1606
 is amended to read:
59-2-1606.
Statewide property tax system funding for counties -- Disbursements
to the Multicounty Appraisal Trust -- Use of funds.
[
(1) As used in this section, "CAMA" means computer assisted mass appraisal.
]
[
(2) (a)
] 
(1)
 The funds deposited into the Multicounty Appraisal Trust in accordance
with Section 
59-2-1602
 shall be used to provide funding for a statewide [
CAMA
] 
property tax
system that will promote:
[
(i)
] 
(a)
 the accurate valuation of property;
[
(ii)
] 
(b)
 the establishment and maintenance of uniform assessment levels among
counties within the state;
[
(iii)
] 
(c)
 efficient administration of the property tax system, including the costs of
assessment, collection, and distribution of property taxes; and
[
(iv)
] 
(d)
 the uniform filing of a signed statement a county assessor requests under
Section 
59-2-306
, including implementation of a statewide electronic filing system.
[
(b)
] 
(2)
 The trustee of the Multicounty Appraisal Trust shall:
[
(i)
] 
(a)
 determine which projects to fund; and
[
(ii)
] 
(b)
 oversee the administration of a statewide [
CAMA
] 
property tax
 system.
Section 4. 
Retrospective operation.
This bill has retrospective operation to January 1, 2020.