Rep. Norm Thurston — Voting Record

Bill

Number

S.B. 174 (2022GS)

Sponsor

Sen. Vickers, E.

Final action

Governor Signed 3/23/2022

Outcome

Became law — signed by Gov. Spencer J. Cox

Summary

What it does

• This bill:
• defines "pollution control equipment";
• provides a schedule for valuing county assessed pollution control equipment that is used in connection with a petroleum refinery;
• addresses a taxpayer's opportunity to appeal a valuation; and
• provides circumstances under which a county assessor may deviate from the schedule.

Every vote on this bill

Bill text

POLLUTION CONTROL EQUIPMENT TAX AMENDMENTS
GENERAL SESSION
STATE OF UTAH
Chief Sponsor: Evan J. Vickers
House Sponsor: 
Val L. Peterson
LONG TITLE
General Description:
This bill enacts provisions related to the assessment of certain pollution control
equipment.
Highlighted Provisions:
This bill:
▸ defines "pollution control equipment";
▸ provides a schedule for valuing county assessed pollution control equipment that is
used in connection with a petroleum refinery;
▸ addresses a taxpayer's opportunity to appeal a valuation; and
▸ provides circumstances under which a county assessor may deviate from the
schedule.
Money Appropriated in this Bill:
None
Other Special Clauses:
This bill provides a special effective date.
Utah Code Sections Affected:
ENACTS:
59-2-301.9
, Utah Code Annotated 1953
Be it enacted by the Legislature of the state of Utah:
Section 1. Section 
59-2-301.9
 is enacted to read:
 59-2-301.9.
Assessment of pollution control equipment.
(1) As used in this section, "pollution control equipment" means property that:
(a) is assessed under Part 3, County Assessment;
(b) is used:
(i) to prevent, control, or reduce air or water pollution; and
(ii) in connection with an establishment described in NAICS subsector 324110 of the
North American Industry Classification System of the federal Executive Office of the
President, Office of Management and Budget;
(c) is purchased to satisfy a requirement of the federal or state government; and
(d) does not significantly:
(i) increase the facility's output or capacity;
(ii) reduce the facility's total operating costs; or
(iii) extend the useful life of any other property.
(2) The taxable value of pollution control equipment is calculated by applying the
percent good factor against the acquisition cost of the pollution control equipment as follows:
Year After Acquisition
Percent Good of Acquisition Cost
First year after acquisition
80%
Second year after acquisition
60%
Third year after acquisition
40%
Fourth year after acquisition
20%
Fifth year or any subsequent year after
acquisition
6%
(3) (a) A taxpayer owning property assessed under this section may make an appeal
relating to the value of the property in accordance with Section 
59-2-1005
.
(b) As part of an appeal described in this subsection, a taxpayer may request a
deviation from the schedule provided in this section for a specific item of property if use of the
schedule does not result in the fair market value of the property, including any relevant
installation or assemblage value, at the retail level of trade and on the lien date.
(4) (a) A county assessor may deviate from the schedule provided in this section when
necessary to reach fair market value.
(b) When a deviation described in Subsection (4)(a) affects an entire class or type of
personal property, the county assessor shall submit to the commission a written report
substantiating the deviation with verifiable data.
(c) A county assessor may not use a schedule other than the schedule provided in this
section without prior written consent of the commission.
(d) If a county assessor deviates from the schedule provided in this section and the
taxpayer makes an appeal in accordance with Subsection (3), the county assessor has the
burden of proof in the appeal, whether before a county board of equalization, the commission,
or a court.
Section 2. 
Effective date.
This bill takes effect January 1, 2023.