Tax Commission, Property Tax

Section R884-24P-41

Adjustment or Deferral of Property Taxes Pursuant to Utah Code Ann. Section 59-2-1347

Notice of Proposed Rule

(Amendment)

DAR File No.: 34881
Filed: 05/26/2011 11:36:05 AM

RULE ANALYSIS

Purpose of the rule or reason for the change:

The section is overbroad.

Summary of the rule or change:

The section is removed since it is overbroad. The limitations this section places on adjustments or deferrals of property taxes are not supported in statute.

State statutory or constitutional authorization for this rule:

• Section 59-2-1347

Anticipated cost or savings to:

the state budget:

None--Property tax revenues are local revenues.

local governments:

None--Property tax revenues are local revenues.

small businesses:

None--Property tax revenues are local revenues.

persons other than small businesses, businesses, or local governmental entities:

None--Property tax revenues are local revenues.

Compliance costs for affected persons:

None--Local government entities have not followed the provisions of this section, but the underlying statute.

Comments by the department head on the fiscal impact the rule may have on businesses:

None--Local government entities have not followed the provisions of this section, but the underlying statute.

Michael Cragun, Commissioner

The full text of this rule may be inspected, during regular business hours, at the Division of Administrative Rules, or at:

Tax Commission
Property Tax
210 N 1950 W
SALT LAKE CITY, UT 84134

Direct questions regarding this rule to:

• Christa Johnson at the above address, by phone at 801-297-3901, by FAX at 801-297-3907, or by Internet E-mail at cj@utah.gov

Interested persons may present their views on this rule by submitting written comments to the address above no later than 5:00 p.m. on:

07/15/2011

This rule may become effective on:

07/22/2011

Authorized by:

Michael Cragun, Tax Commissioner

R884. Tax Commission, Property Tax.

R884-24P. Property Tax.

[R884-24P-41. Adjustment or Deferral of Property Taxes Pursuant to Utah Code Ann. Section 59-2-1347.

A. Requested adjustments to taxes for past years may not be made under Utah Code Ann. Section 59-2-1347 if the requested adjustment is based only on property valuation.

B. Utah Code Ann. Section 59-2-1347 applies only to taxes levied but unpaid and may not serve as the basis for refunding taxes already paid.

C. Utah Code Ann. Section 59-2-1347 may only be applied to taxes levied for the five most recent tax years except where taxes levied remain unpaid as a result of administrative action or litigation.

 

]KEY: taxation, personal property, property tax, appraisals

Date of Enactment or Last Substantive Amendment: [December 15, 2010]2011

Notice of Continuation: March 12, 2007

Authorizing, Implemented, or Interpreted Law: Art. XIII, Sec 2; 9-2-201; 11-13-302; 41-1a-202; 41-1a-301; 59-1-210; 59-2-102; 59-2-103; 59-2-103.5; 59-2-104; 59-2- 201; 59-2-210; 59-2-211; 59-2-301; 59-2-301.3; 59-2-302; 59-2-303; 59-2-303.1; 59-2-305; 59-2-306; 59-2-401; 59-2-402; 59-2-404; 59-2-405; 59-2-405.1; 59-2-406; 59-2-508; 59-2-515; 59-2-701; 59-2-702; 59-2-703; 59-2-704; 59-2-704.5; 59-2-705; 59-2-801; 59-2-918 through 59-2-924; 59-2-1002; 59-2-1004; 59-2-1005; 59-2-1006; 59-2-1101; 59-2-1102; 59-2-1104; 59-2-1106; 59-2-1107 through 59-2-1109; 59-2-1113; 59-2-1115; 59-2-1202; 59-2-1202(5); 59-2-1302; 59-2-1303; 59-2-1317; 59-2-1328; 59-2-1330; 59-2-1347; 59-2-1351; 59-2-1365