DAR File No. 43438

Tax Commission, Property Tax

Section R884-24P-74

Changes to Jurisdiction of Mining Claims Pursuant to Utah Code Ann. Section 59-2-201

Notice of Proposed Rule

(Amendment)

DAR File No.: 43438
Filed: 12/13/2018 04:49:08 PM

RULE ANALYSIS

Purpose of the rule or reason for the change:

The purpose of this new section is to establish the conditions under which a mining claim assessed by the Tax Commission (Commission) may be locally assessed.

Summary of the rule or change:

This new section identifies acceptable evidence that an owner or the county in which the mining claim is located may present to the Commission to request that the mining claim be locally assessed.

Statutory or constitutional authorization for this rule:

• Section 59-2-201

Anticipated cost or savings to:

the state budget:

This proposed section is not expected to have any measurable fiscal impact on state government revenues or expenditures because it only clarifies acceptable evidence and the current procedure in rule.

local governments:

This proposed section is not expected to have any fiscal impact on local governments' revenues or expenditures because it only clarifies acceptable evidence and the current procedure in rule.

small businesses:

This proposed section is not expected to have any fiscal impact on small businesses' revenues or expenditures because it only clarifies acceptable evidence and the existing procedure in rule.

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

This proposed section is not expected to have a fiscal impact on the revenues or expenditures of other persons because it only clarifies acceptable evidence and the existing procedure in rule.

Compliance costs for affected persons:

There is not expected to be an increased compliance cost as a result of this new section because the proposed section only identifies acceptable evidence that may be presented by an owner of a mining claim, or the county in which a mining claim is located, before a mining claim that is assessed by the Commission may be locally assessed. Acceptable evidence is not limited to the evidence specified in this rule and the evidence specified in this rule is already considered acceptable under current practice.

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

This proposed section is not expected to have any fiscal impact on businesses because it only clarifies existing procedure in rule.

Rebecca Rockwell, Commissioner

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

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

Direct questions regarding this rule to:

• Jennifer Franklin at the above address, by phone at 801-297-3901, by FAX at , or by Internet E-mail at jenniferfranklin@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:

01/31/2019

This rule may become effective on:

02/07/2019

Authorized by:

Rebecca Rockwell, Commissioner

Appendix 1: Regulatory Impact Summary Table*

Fiscal Costs	FY 2019	FY 2020	FY 2021
State Government	$0	$0	$0
Local Government	$0	$0	$0
Small Businesses	$0	$0	$0
Non-Small Businesses	$0	$0	$0
Other Person	$0	$0	$0
Total Fiscal Costs:	$0	$0	$0
Fiscal Benefits
State Government	$0	$0	$0
Local Government	$0	$0	$0
Small Businesses	$0	$0	$0
Non-Small Businesses	$0	$0	$0
Other Persons	$0	$0	$0
Total Fiscal Benefits:	$0	$0	$0
Net Fiscal Benefits:	$0	$0	$0

 

*This table only includes fiscal impacts that could be measured. If there are inestimable fiscal impacts, they will not be included in this table. Inestimable impacts for State Government, Local Government, Small Businesses and Other Persons are described above. Inestimable impacts for Non-Small Businesses are described below.

 

Appendix 2: Regulatory Impact to Non-Small Businesses

This proposed amendment is not expected to have any fiscal impact on non-small businesses' revenues or expenditures because it only clarifies acceptable evidence and current procedure in rule.

 

Commissioner of the Utah State Tax Commission, Rebecca L. Rockwell, has reviewed and approved this fiscal analysis.

 

 

R884. Tax Commission, Property Tax.

R884-24P. Property Tax.

R884-24P-74. Changes to Jurisdiction of Mining Claims Pursuant to Utah Code Ann. Section 59-2-201.

(1) A mining claim shall be assessed by the county in which the mining claim is located if the commission determines that the mining claim is used for other than mining purposes.

(2) The owner of a mining claim may request that the mining claim be assessed by the county in which the mining claim is located by providing the following to the commission:

(a) a copy of the title to the mining claim;

(b) certification that all owners of the mining claim seek assessment by the county in which the mining claim is located;

(c) a valid metes and bounds legal description of the mining claim approved by the county recorder where the mining claim is located; and

(d) evidence that the mining claim is used for other than mining purposes.

(3) A county may request that a mining claim be assessed by the county in which the mining claim is located by providing the following to the commission:

(a) a valid metes and bounds legal description of the mining claim approved by the county recorder where the mining claim is located; and

(b) evidence that the mining claim is used for other than mining purposes.

(4) Evidence that a mining claim is used for other than mining purposes is dependent on specific facts and circumstances and includes:

(a) evidence that the mining claim will be actively and solely used for other than mining purposes for more than a temporary period of time;

(b) evidence that a restrictive covenant or conservation easement prohibiting mining activities on the mining claim is recorded in the county where the mining claim is located;

(c) evidence that local zoning ordinances prohibit mining activities on the mining claim; or

(d) in the case where the mining claim has been used for mining activities at any time, the mining claim has been reclaimed as evidenced by the return of the mine reclamation bond to the owner of the mining claim by the Division of Oil, Gas, and Mining.

 

KEY: taxation, personal property, property tax, appraisals

Date of Enactment or Last Substantive Amendment: [November 30, 2017]2019

Notice of Continuation: November 10, 2016

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