Tax Commission, Property Tax

Section R884-24P-72

State Farmland Evaluation Advisory Committee Procedures Pursuant to Utah Code Ann. Section 59-2-514

Notice of Proposed Rule

(Amendment)

DAR File No.: 34973
Filed: 06/23/2011 02:56:41 PM

RULE ANALYSIS

Purpose of the rule or reason for the change:

The proposed amendment provides procedures for the State Farmland Evaluation Advisory Committee ("Committee").

Summary of the rule or change:

The proposed amendment indicates that the Committee is subject to the Open and Public Meetings Act, and indicates the conditions necessary for that committee to convene and conduct an electronic meeting.

State statutory or constitutional authorization for this rule:

• Section 59-2-514

Anticipated cost or savings to:

the state budget:

None--Property tax revenues are local revenues.

local governments:

None--The proposed amendment provides procedures for Committee meetings.

small businesses:

None--The proposed amendment provides procedures for Committee meetings.

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

None--The proposed amendment provides procedures for Committee meetings.

Compliance costs for affected persons:

None--The proposed amendment provides procedures for Committee meetings.

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

These Committee Meeting procedures should have no fiscal impact on business.

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:

08/15/2011

This rule may become effective on:

08/22/2011

Authorized by:

Michael Cragun, Tax Commissioner

R884. Tax Commission, Property Tax.

R884-24P. Property Tax.

R884-24P-72. State Farmland Evaluation Advisory Committee Procedures Pursuant to Utah Code Ann. Section 59-2-514.

(1) "Committee" means the State Farmland Evaluation Advisory Committee established in Section 59-2-514.

(2) The committee is subject to Title 52, Chapter 4, Open and Public Meetings Act.

(3) A committee member may participate electronically in a meeting open to the public under Section 52-4-207 if:

(a) the agenda posted for the meeting establishes one or more anchor locations for the meeting where the public may attend;

(b) at least one committee member is at an anchor location; and

(c) all of the committee members may be heard by any person attending an anchor location.

 

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, and 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