DAR File No. 39623
This rule was published in the September 15, 2015, issue (Vol. 2015, No. 18) of the Utah State Bulletin.
Tax Commission, Property Tax
Section R884-24P-66
County Board of Equalization Procedures and Appeals Pursuant to Utah Code Ann. Section 59-2-1004
Notice of Proposed Rule
(Amendment)
DAR File No.: 39623
Filed: 08/27/2015 10:38:26 AM
RULE ANALYSIS
Purpose of the rule or reason for the change:
The proposed amendment deletes an unnecessary step in the process a county goes through in approving its board of equalization rules.
Summary of the rule or change:
The proposed amendment deletes language requiring the Tax Commission to approve local board of equalization rules and procedures, and makes technical changes.
State statutory or constitutional authorization for this rule:
- Section 59-2-1001
- Section 59-2-1004
Anticipated cost or savings to:
the state budget:
None--Property tax revenues are local revenues.
local governments:
None--The proposed amendment simplifies the process for a county to adopt board of equalization rules.
small businesses:
None--The proposed amendment simplifies the process for a county to adopt board of equalization rules.
persons other than small businesses, businesses, or local governmental entities:
None--The proposed amendment simplifies the process for a county to adopt board of equalization rules.
Compliance costs for affected persons:
None--The proposed amendment simplifies the process by which a county adopts board of equalization rules.
Comments by the department head on the fiscal impact the rule may have on businesses:
No fiscal impact--The proposed amendment simplifies the process for a county to adopt the board of equalization rules.
Rebecca L. Rockwell, Commissioner
The full text of this rule may be inspected, during regular business hours, at the Division of Administrative Rules, or at:
Tax CommissionProperty 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:
10/15/2015
This rule may become effective on:
10/22/2015
Authorized by:
Rebecca Rockwell, Commissioner
RULE TEXT
R884. Tax Commission, Property Tax.
R884-24P. Property Tax.
R884-24P-66. County Board of Equalization Procedures and Appeals
Pursuant to Utah Code Ann. [
Section
]
Sections 59-2-1001 and
59-2-1004.
(1)(a) "Factual error" means an error that is:
(i) objectively verifiable without the exercise of discretion, opinion, or judgment;
(ii) demonstrated by clear and convincing evidence; and
(iii) agreed upon by the taxpayer and the assessor.
(b) Factual error includes:
(i) a mistake in the description of the size, use, or ownership of a property;
(ii) a clerical or typographical error in reporting or entering the data used to establish valuation or equalization;
(iii) an error in the classification of a property that is eligible for a property tax exemption under:
(A) Section 59-2-103; or
(B) Title 59, Chapter 2, Part 11;
(iv) an error in the classification of a property that is eligible for assessment under Title 59, Chapter 2, Part 5;
(v) valuation of a property that is not in existence on the lien date; and
(vi) a valuation of a property assessed more than once, or by the wrong assessing authority.
(c) Factual error does not include:
(i) an alternative approach to value;
(ii) a change in a factor or variable used in an approach to value; or
(iii) any other adjustment to a valuation methodology.
[(2) If the county has not formally adopted board of
equalization rules and procedures under Section 59-2-1001 that have
been approved by the commission, the procedures contained in this
rule must be followed.
] [(3)](2) To achieve standing with the county board of
equalization and have a decision rendered on the merits of the
case, the taxpayer shall provide the following minimum information
to the county board of equalization:
(a) the name and address of the property owner;
(b) the identification number, location, and description of the property;
(c) the value placed on the property by the assessor;
(d) the taxpayer's estimate of the fair market value of the property;
(e) evidence or documentation that supports the taxpayer's claim for relief; and
(f) the taxpayer's signature.
[(4)](3) If the evidence or documentation required under
Subsection [(3)](2)(e) is not attached, the county will notify the taxpayer
in writing of the defect in the claim and permit at least ten
calendar days to cure the defect before dismissing the matter for
lack of sufficient evidence to support the claim for relief.
[(5)](4) If the taxpayer appears before the county board of
equalization and fails to produce the evidence or documentation
described under Subsection [(3)](2)(e) and the county has notified the taxpayer under
Subsection [(4)](3), the county may dismiss the matter for lack of evidence
to support a claim for relief.
[(6)](5) If the information required under Subsection [(3)](2) is supplied, the county board of equalization shall
render a decision on the merits of the case.
[(7)](6) The county board of equalization may dismiss an appeal
for lack of jurisdiction when the claimant limits arguments to
issues not under the jurisdiction of the county board of
equalization.
[(8)](7) The county board of equalization shall prepare and
maintain a record of the appeal.
(a) For appeals concerning property value, the record shall include:
(i) the name and address of the property owner;
(ii) the identification number, location, and description of the property;
(iii) the value placed on the property by the assessor;
(iv) the basis for appeal stated in the taxpayer's appeal;
(v) facts and issues raised in the hearing before the county board that are not clearly evident from the assessor's records; and
(vi) the decision of the county board of equalization and the reasons for the decision.
(b) The record may be included in the minutes of the hearing before the county board of equalization.
[(9)](8)(a) The county board of equalization shall notify the
taxpayer in writing of its decision.
(b) The notice required under Subsection [(9)](8)(a) shall include:
(i) the name and address of the property owner;
(ii) the identification number of the property;
(iii) the date the notice was sent;
(iv) a notice of appeal rights to the commission; and
(v) a statement of the decision of the county board of equalization; or
(vi) a copy of the decision of the county board of equalization.
[(
10)](9) A county shall maintain a copy of a notice sent to a
taxpayer under Subsection [(9)](8).
[(11)](10) If a decision affects the exempt status of a property,
the county board of equalization shall prepare its decision in
writing, stating the reasons and statutory basis for the
decision.
[(12)](11) Decisions by the county board of equalization are final
orders on the merits.
[(13)](12) Except as provided in Subsection [(15)](14), a county board of equalization shall accept an
application to appeal the valuation or equalization of a property
owner's real property that is filed after the time period
prescribed by Section 59-2-1004(2)(a) if any of the following
conditions apply:
(a) During the period prescribed by Section 59-2-1004(2)(a), the property owner was incapable of filing an appeal as a result of a medical emergency to the property owner or an immediate family member of the property owner, and no co-owner of the property was capable of filing an appeal.
(b) During the period prescribed by Section 59-2-1004(2)(a), the property owner or an immediate family member of the property owner died, and no co-owner of the property was capable of filing an appeal.
(c) The county did not comply with the notification requirements of Section 59-2-919.1.
(d) A factual error is discovered in the county records pertaining to the subject property.
(e) The property owner was unable to file an appeal within the time period prescribed by Section 59-2-1004(2)(a) because of extraordinary and unanticipated circumstances that occurred during the period prescribed by Section 59-2-1004(2)(a), and no co-owner of the property was capable of filing an appeal.
[(14)](13) Appeals accepted under Subsection [(13)](12)(d) shall be limited to correction of the factual error
and any resulting changes to the property's valuation.
[(15)](14) The provisions of Subsection [(13)](12) apply only to appeals filed for a tax year for which
the treasurer has not made a final annual settlement under Section
59-2-1365.
[(16)](15) The provisions of this rule apply only to appeals to
the county board of equalization. For information regarding appeals
of county board of equalization decisions to the Commission, please
see Section 59-2-1006 and R861-1A-9.
KEY: taxation, personal property, property tax, appraisals
Date of Enactment or Last Substantive Amendment: [
January 1,
]2015
Notice of Continuation: January 3, 2012
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; 59-2-514; 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; 59-2-1308.5; 59-2-1317; 59-2-1328; 59-2-1330; 59-2-1347; 59-2-1351; 59-2-1365; 59-2-1703
Additional Information
More information about a Notice of Proposed Rule is available online.
The Portable Document Format (PDF) version of the Bulletin is the official version. The PDF version of this issue is available at https://rules.utah.gov/publicat/bull-pdf/2015/b20150915.pdf. The HTML edition of the Bulletin is a convenience copy. Any discrepancy between the PDF version and HTML version is resolved in favor of the PDF version.
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For questions regarding the content or application of this rule, please contact 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. For questions about the rulemaking process, please contact the Division of Administrative Rules.