Rep. Norm Thurston — Voting Record

Bill

Number

S.B. 38 (2024GS)

Sponsor

Sen. McCay, D.

Final action

Governor Signed 3/14/2024

Outcome

Became law — signed by Gov. Spencer J. Cox

Summary

What it does

• This bill:
• requires any expenses incurred by a county in an objection to the State Tax Commission's assessment of property to be apportioned equally among all taxing entities located within the county.

Every vote on this bill

Bill text

This document includes House Committee Amendments incorporated into the bill on Tue, Jan 23, 2024 at 11:10 AM by housengrossing.
PROPERTY TAX APPEALS MODIFICATIONS
GENERAL SESSION
STATE OF UTAH
Chief Sponsor: Daniel McCay
House Sponsor: 
Robert M. Spendlove
LONG TITLE
Committee Note:
The Revenue and Taxation Interim Committee recommended this bill.
Legislative Vote: 14 voting for 0 voting against 4 absent
General Description:
This bill modifies provisions related to property tax appeals.
Highlighted Provisions:
This bill:
▸ requires any expenses incurred by a county in an objection to the State Tax
Commission's assessment of property to be apportioned equally among all taxing
entities located within the county.
Money Appropriated in this Bill:
None
Other Special Clauses:
This bill provides retrospective operation.
Utah Code Sections Affected:
AMENDS:
59-2-1328
, as last amended by Laws of Utah 2002, Chapters 196, 240
Be it enacted by the Legislature of the state of Utah:
Section 1. Section 
59-2-1328
 is amended to read:
59-2-1328.
Judgment or order against state or taxing entity -- Payment to
taxpayer -- County recovery of portion of payment to taxpayer from the state or a taxing
entity other than the county -- Apportionment of expenses incurred by county in
objection to assessment by commission.
(1) If a taxpayer obtains a final and unappealable judgment or order in accordance with
Section 
59-2-1330
 ordering a reduction in the amount of any tax levied against any property for
which the taxpayer paid a tax or any portion of a tax under this chapter for a calendar year, the
state or the taxing entity against which the taxpayer obtained the final and unappealable
judgment or order shall:
(a) audit and allow the final and unappealable judgment or order;
(b) cause a warrant to be drawn for the amount recovered by the final and unappealable
judgment or order; and
(c) pay the taxpayer as required by Section 
59-2-1330
.
(2) At the request of a county, the state or a taxing entity shall cause a warrant to be
drawn upon the treasurer of the state or the taxing entity in favor of the county:
(a) if:
(i) the final and unappealable judgment or order described in Subsection (1) is obtained
against a county; and
(ii) any portion of the taxes included in the final and unappealable judgment or order
described in Subsection (1):
(A) is levied by the state or a taxing entity other than the county; and
(B) has been paid over to the state or the taxing entity described in Subsection
(2)(a)(ii)(A) by the county; and
(b) for the state's or the taxing entity's proportionate share of a payment to a taxpayer
required by Section 
59-2-1330
.
(3) For purposes of Subsection (2), the state's or a taxing entity's proportionate share of
a payment to a taxpayer required by Section 
59-2-1330
 is an amount equal to the product of:
(a) the percentage by which the amount of any tax levied against any property for
which the taxpayer paid a tax under this chapter for a calendar year was reduced in accordance
with the final and unappealable judgment or order described in Subsection (1); and
(b) the total amount of the taxes for the property described in Subsection (1) paid over
to the state or the taxing entity by the county for the calendar year described in Subsection
(3)(a).
(4) If the final and unappealable judgment or order described in Subsection (1) results
from an objection to the commission's assessment of property to which the county is a party
under Section 
59-2-1007
, any expenses incurred by the county in connection with the objection
shall be apportioned
Ĥ→ [
equally
] 
 proportionately
 ←Ĥ
among each taxing entity located within
64a 
the county.
Section 2. 
Effective date.
This bill takes effect on May 1, 2024.
Section 3. 
Retrospective operation.
This bill has retrospective operation for a taxable year beginning on or after January 1,
2024.