reglab/housing_qa huggingface dataset:
UT Code § 59-2-913 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 2 - Property Tax Act|Part 9 - Levies|Section 913 - Definitions -- Statement of amount and purpose of levy -- Contents of statement -- Filing with county auditor -- Transmittal to commission -- Calculations for establishing tax levies -- Format of statement.

 Effective 5/8/2018  59-2-913. Definitions -- Statement of amount and purpose of levy -- Contents of statement -- Filing with county auditor -- Transmittal to commission -- Calculations for establishing tax levies -- Format of statement.    (1) As used in this section, "budgeted property tax revenues" does not include property tax revenue received by a taxing entity from personal property that is:   (a) assessed by a county assessor in accordance with Part 3, County Assessment; and     (b) semiconductor manufacturing equipment.       (2)   (a) The legislative body of each taxing entity shall file a statement as provided in this section with the county auditor of the county in which the taxing entity is located.     (b) The auditor shall annually transmit the statement to the commission:   (i) before June 22; or     (ii) with the approval of the commission, on a subsequent date prior to the date required by Section 59-2-1317 for the county treasurer to provide the notice under Section 59-2-1317.       (c) The statement shall contain the amount and purpose of each levy fixed by the legislative body of the taxing entity.       (3) For purposes of establishing the levy set for each of a taxing entity's applicable funds, the legislative body of the taxing entity shall calculate an amount determined by dividing the budgeted property tax revenues, specified in a budget that has been adopted and approved prior to setting the levy, by the amount calculated under Subsections 59-2-924(4)(b)(i) through (iv).     (4) The format of the statement under this section shall:   (a) be determined by the commission; and     (b) cite any applicable statutory provisions that:   (i) require a specific levy; or     (ii) limit the property tax levy for any taxing entity.         (5) The commission may require certification that the information submitted on a statement under this section is true and correct.    Amended by Chapter 368, 2018 General Session
UT Code § 59-2-914 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 2 - Property Tax Act|Part 9 - Levies|Section 914 - Excess levies -- Commission to recalculate levy -- Notice to implement adjusted levies to county auditor -- Authority to exceed maximum levy permitted by law.

59-2-914. Excess levies -- Commission to recalculate levy -- Notice to implement adjusted levies to county auditor -- Authority to exceed maximum levy permitted by law.    (1) If the commission determines that a levy established for a taxing entity set under Section 59-2-913 is in excess of the maximum levy permitted by law, the commission shall:   (a) lower the levy so that it is set at the maximum level permitted by law;     (b) notify the taxing entity which set the excessive rate that the rate has been lowered; and     (c) notify the county auditor of the county or counties in which the taxing entity is located to implement the rate established by the commission.       (2) A levy set for a taxing entity by the commission under this section shall be the official levy for that taxing entity unless:   (a) the taxing entity lowers the levy established by the commission; or     (b) the levy is subsequently modified by a court order.       (3) Notwithstanding Subsection (1) or (2), a taxing entity may impose a tax rate that exceeds the maximum levy permitted by law if the tax rate the taxing entity imposes is at or below the taxing entity's certified tax rate established in Section 59-2-924.    Amended by Chapter 469, 2013 General Session
UT Code § 59-2-916 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 2 - Property Tax Act|Part 9 - Levies|Section 916 - Tax for development of Colorado River Water Project.

59-2-916. Tax for development of Colorado River Water Project.  The governing body of each county, town, city, conservation district, and metropolitan district may levy a tax for participation in the development of the use of Colorado river water in Utah through the Colorado River-Great Basin Project. The tax shall be levied at the same time and collected in the same manner as other taxes.  Renumbered and Amended by Chapter 4, 1987 General Session
UT Code § 59-2-917 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 2 - Property Tax Act|Part 9 - Levies|Section 917 - Use of funds.

59-2-917. Use of funds.  The money raised by the levy imposed by Section 59-2-916 may be used for development purposes as provided in Section 59-2-916 or the governing body of any taxing entity may make contributions to the extent of the fund raised by the tax, to any state or government agency which has been organized for that public purpose and is engaged in the development.  Amended by Chapter 3, 1988 General Session
UT Code § 59-2-918.5 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 2 - Property Tax Act|Part 9 - Levies|Section 918.5 - Hearings on judgment levies -- Advertisement.

 Effective 5/10/2016  59-2-918.5. Hearings on judgment levies -- Advertisement.    (1) A taxing entity may not impose a judgment levy unless it first advertises its intention to do so and holds a public hearing in accordance with the requirements of this section.     (2)   (a) The advertisement required by this section may be combined with the advertisement described in Section 59-2-919.     (b) The advertisement shall be at least 1/8 of a page in size and shall meet the type, placement, and frequency requirements established under Section 59-2-919.     (c)   (i) For taxing entities operating under a July 1 through June 30 fiscal year the public hearing shall be held at the same time as the hearing at which the annual budget is adopted.     (ii) For taxing entities operating under a January 1 through December 31 fiscal year:   (A) for an eligible judgment issued on or after March 1 but on or before September 15, the public hearing shall be held at the same time as the hearing at which the annual budget is adopted; or     (B) for an eligible judgment issued on or after September 16 but on or before the last day of February, the public hearing shall be held at the same time as the hearing at which property tax levies are set.           (3) The advertisement shall specify the date, time, and location of the public hearing at which the levy will be considered and shall set forth the total amount of the eligible judgment and the tax impact on an average residential and business property located within the taxing entity.     (4) If a final decision regarding the judgment levy is not made at the public hearing, the taxing entity shall announce at the public hearing the scheduled time and place for consideration and adoption of the judgment levy.     (5) The date, time, and place of public hearings required by Subsections (2)(c)(i) and (2)(c)(ii)(B) shall be included on the notice provided to property owners pursuant to Section 59-2-919.1.    Amended by Chapter 98, 2016 General Session
UT Code § 59-2-918.6 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 2 - Property Tax Act|Part 9 - Levies|Section 918.6 - New and remaining school district budgets -- Advertisement -- Public hearing.

 Effective 3/22/2018  59-2-918.6. New and remaining school district budgets -- Advertisement -- Public hearing.    (1) As used in this section, "existing school district," "new school district," and "remaining school district" are as defined in Section 53G-3-102.     (2) For the first fiscal year in which a new school district created under Section 53G-3-302 assumes responsibility for providing student instruction, the new school district and the remaining school district or districts may not impose a property tax unless the district imposing the tax:   (a) advertises its intention to do so in accordance with Subsection (3); and     (b) holds a public hearing in accordance with Subsection (4).       (3) The advertisement required by this section:   (a) may be combined with the advertisement described in Section 59-2-919;     (b) shall be at least 1/4 of a page in size and shall meet the type, placement, and frequency requirements established under Section 59-2-919; and     (c) shall specify the date, time, and location of the public hearing at which the levy will be considered and shall set forth the total amount of the district's proposed property tax levy and the tax impact on an average residential and business property located within the taxing entity compared to the property tax levy imposed in the prior year by the existing school district.       (4)   (a) The date, time, and place of public hearings required by this section shall be included on the notice provided to property owners pursuant to Section 59-2-919.1.     (b) If a final decision regarding the property tax levy is not made at the public hearing, the school district shall announce at the public hearing the scheduled time and place for consideration and adoption of the budget and property tax levies.      Amended by Chapter 415, 2018 General Session
UT Code § 59-2-920 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 2 - Property Tax Act|Part 9 - Levies|Section 920 - Resolution and levy to be forwarded to commission.

 Effective 5/14/2019  59-2-920. Resolution and levy to be forwarded to commission.    (1) If a taxing entity, after fulfilling the requirements of Section 59-2-919, adopts a resolution to levy a tax rate that exceeds the taxing entity's certified tax rate, the taxing entity shall forward the resolution to the tax commission along with the statement of the amount and purpose of the levy required under Sections 59-2-912 and 59-2-913.     (2) No tax rate in excess of the certified tax rate may be certified by the commission or implemented by the taxing entity until the resolution described in Subsection (1) is adopted by the governing authority of the taxing entity and submitted to the commission.    Amended by Chapter 322, 2019 General Session
UT Code § 59-2-921 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 2 - Property Tax Act|Part 9 - Levies|Section 921 - Changes in assessment roll -- Rate adjustments -- Exemption from notice and public hearing provisions.

59-2-921. Changes in assessment roll -- Rate adjustments -- Exemption from notice and public hearing provisions.    (1) On or before September 15 the county board of equalization and, in cases involving the original jurisdiction of the commission or an appeal from the county board of equalization, the commission, shall annually notify each taxing entity of the following changes resulting from actions by the commission or the county board of equalization:   (a) a change in the taxing entity's assessment roll; and     (b) a change in the taxing entity's adopted tax rate.       (2) A taxing entity is not required to comply with the notice and public hearing provisions of Section 59-2-919 if the commission, the county board of equalization, or a court of competent jurisdiction:   (a) changes a taxing entity's adopted tax rate; or     (b)   (i) makes a reduction in the taxing entity's assessment roll; and     (ii) the taxing entity adopts by resolution an increase in its tax rate above the certified tax rate as a result of the reduction under Subsection (2)(b)(i).         (3) A rate adjustment under this section for:   (a) a taxing entity shall be:   (i) made by the county auditor;     (ii) aggregated;     (iii) reported by the county auditor to the commission; and     (iv) certified by the commission; and       (b) the state shall be made by the commission.      Amended by Chapter 204, 2009 General Session
UT Code § 59-2-922 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 2 - Property Tax Act|Part 9 - Levies|Section 922 - Replacement resolution for greater tax rate.

59-2-922. Replacement resolution for greater tax rate.  Except as provided in Section 59-2-921, if, after a taxing entity approves an initial tax rate, the taxing entity determines that a greater tax rate is required, the taxing entity shall adopt a replacement resolution after the taxing entity meets the notice and public hearing requirements of Section 59-2-919 to the extent required by Section 59-2-919.  Amended by Chapter 204, 2009 General Session
UT Code § 59-2-923 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 2 - Property Tax Act|Part 9 - Levies|Section 923 - Expenditures of money prior to adoption of budget or tax rate.

59-2-923. Expenditures of money prior to adoption of budget or tax rate.  A taxing entity may, before the taxing entity adopts a final annual budget or a tax rate, expend money on the basis of the taxing entity's:  (1) tentative budget after adoption of the tentative budget; or     (2) prior year's adopted final budget as amended, which shall be readopted by resolution at a meeting of the taxing entity's governing body.    Amended by Chapter 204, 2009 General Session
UT Code § 59-2-924.1 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 2 - Property Tax Act|Part 9 - Levies|Section 924.1 - Definitions -- Commission authorized to adjust taxing entity's certified rate for clerical error -- Requirements -- Amount of adjustment.

 Effective 5/13/2014  59-2-924.1. Definitions -- Commission authorized to adjust taxing entity's certified rate for clerical error -- Requirements -- Amount of adjustment.    (1) For purposes of this section:   (a) "Clerical error" means the following in an assessment roll:   (i) an omission;     (ii) an error; or     (iii) a defect in form.       (b) "Year" means the period beginning on January 1 and ending on December 31 during which there is a clerical error on the taxing entity's assessment roll.       (2) The commission shall adjust a taxing entity's certified tax rate as provided in Subsection (3) if the county legislative body in which the taxing entity is located certifies to the commission in writing that:   (a) the taxing entity's assessment roll contained a clerical error;     (b) the county adjusted the clerical error on the assessment roll;     (c) the taxing entity's actual collections for the year were different than the taxing entity's budgeted collections for the year; and     (d) the taxing entity notified the county legislative body of the clerical error after the county treasurer provided the tax notices under Section 59-2-1317, but no later than 60 days after the day on which the county treasurer made the final annual settlement with the taxing entity under Section 59-2-1365.       (3)   (a) The adjustment under Subsection (2) is an amount equal to the lesser of:   (i) the difference between the taxing entity's budgeted collections for the year and the taxing entity's actual collections for the year; or     (ii) the amount of the clerical error.       (b) The commission shall make an adjustment under Subsection (2) no later than 90 days after the day on which the county treasurer made the final annual settlement with the taxing entity under Section 59-2-1365.      Amended by Chapter 279, 2014 General Session
UT Code § 59-2-926 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 2 - Property Tax Act|Part 9 - Levies|Section 926 - Proposed tax increase by state -- Notice -- Contents -- Dates.

 Affected by 63I-2-259 on 7/1/2023  Effective 5/8/2018  59-2-926. Proposed tax increase by state -- Notice -- Contents -- Dates.  If the state authorizes a tax rate that exceeds the applicable tax rate described in Section 53F-2-301 or 53F-2-301.5, or authorizes a levy pursuant to Section 59-2-1602 that exceeds the certified revenue levy as defined in Section 59-2-102, the state shall publish a notice no later than 10 days after the last day of the annual legislative general session that meets the following requirements:  (1)   (a) The Office of the Legislative Fiscal Analyst shall advertise that the state authorized a levy that generates revenue in excess of the previous year's ad valorem tax revenue, plus eligible new growth as defined in Section 59-2-924, but exclusive of revenue from collections from redemptions, interest, and penalties:   (i) in a newspaper of general circulation in the state; and     (ii) as required in Section 45-1-101.       (b) Except an advertisement published on a website, the advertisement described in Subsection (1)(a):   (i) shall be no less than 1/4 page in size and the type used shall be no smaller than 18 point, and surrounded by a 1/4-inch border;     (ii) may not be placed in that portion of the newspaper where legal notices and classified advertisements appear; and     (iii) shall be run once.         (2) The form and content of the notice shall be substantially as follows: "NOTICE OF TAX INCREASE  The state has budgeted an increase in its property tax revenue from $__________ to $__________ or ____%. The increase in property tax revenues will come from the following sources (include all of the following provisions):   (a) $__________ of the increase will come from (provide an explanation of the cause of adjustment or increased revenues, such as reappraisals or factoring orders);     (b) $__________ of the increase will come from natural increases in the value of the tax base due to (explain cause of eligible new growth, such as new building activity, annexation, etc.);     (c) a home valued at $100,000 in the state of Utah which based on last year's (levy for the basic state-supported school program, applicable tax rate for the Property Tax Valuation Agency Fund, or both) paid $____________ in property taxes would pay the following:   (i) $__________ if the state of Utah did not budget an increase in property tax revenue exclusive of eligible new growth; and     (ii) $__________ under the increased property tax revenues exclusive of eligible new growth budgeted by the state of Utah."        Amended by Chapter 415, 2018 General SessionAmended by Chapter 456, 2018 General Session
UT Code § 59-2-1002 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 2 - Property Tax Act|Part 10 - Equalization|Section 1002 - Change in assessment -- Force and effect -- Additional assessments -- Notice.

59-2-1002. Change in assessment -- Force and effect -- Additional assessments -- Notice.    (1) The county board of equalization shall use all information it may gain from the records of the county or elsewhere in equalizing the assessment of the property in the county or in determining any exemptions. The board may require the assessor to enter upon the assessment roll any taxable property which has not been assessed and any assessment made has the same force and effect as if made by the assessor before the delivery of the assessment roll to the county treasurer.     (2) During its sessions, the county board of equalization may direct the assessor to:   (a) assess any taxable property which has escaped assessment;     (b) add to the amount, number, or quantity of property when a false or incomplete list has been rendered; and     (c) make and enter new assessments, at the same time cancelling previous entries, when any assessment made by the assessor is considered by the board to be incomplete or incorrect.       (3) The clerk of the board of equalization shall give written notice:   (a) to all interested persons of the day fixed for the investigation of any assessment under consideration by the board at least 30 days before action is taken; and     (b) to the assessor of a valuation adjustment made in accordance with Subsection 59-2-301.4(2) or another adjustment under this section.      Amended by Chapter 248, 2013 General Session
UT Code § 59-2-1003 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 2 - Property Tax Act|Part 10 - Equalization|Section 1003 - Power of county board to increase or decrease assessment.

59-2-1003. Power of county board to increase or decrease assessment.    (1) The county board of equalization may, after giving notice as prescribed by any rules the commission makes in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, increase or decrease any assessment contained in any assessment book, so as to equalize the assessment of all classes of property under Section 59-2-103.     (2) In accordance with any rules the commission makes in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the county board of equalization shall notify the assessor of an adjustment made in accordance with Subsection (1).    Amended by Chapter 85, 2012 General Session
UT Code § 59-2-1005 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 2 - Property Tax Act|Part 10 - Equalization|Section 1005 - Procedures for appeal of personal property valuation -- Time for appeal -- Hearing -- Decision -- Appeal to commission.

59-2-1005. Procedures for appeal of personal property valuation -- Time for appeal -- Hearing -- Decision -- Appeal to commission.    (1)   (a) A taxpayer owning personal property assessed by a county assessor under Section 59-2-301 may make an appeal relating to the value of the personal property by filing an application with the county legislative body no later than:   (i) the expiration of the time allowed under Section 59-2-306 for filing a signed statement, if the county assessor requests a signed statement under Section 59-2-306; or     (ii) 60 days after the mailing of the tax notice, for each other taxpayer.       (b) A county legislative body shall:   (i) after giving reasonable notice, hear an appeal filed under Subsection (1)(a); and     (ii) render a written decision on the appeal within 60 days after receiving the appeal.       (c) If the taxpayer is dissatisfied with a county legislative body decision under Subsection (1)(b), the taxpayer may file an appeal with the commission in accordance with Section 59-2-1006.       (2) A taxpayer owning personal property subject to a fee in lieu of tax or a uniform tax under Article XIII, Section 2 of the Utah Constitution that is based on the value of the property may appeal the basis of the value by filing an appeal with the commission within 30 days after the mailing of the tax notice.    Amended by Chapter 131, 2010 General Session
UT Code § 59-2-1008 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 2 - Property Tax Act|Part 10 - Equalization|Section 1008 - Investigations by commission -- Assessment of escaped property -- Increase or decrease of assessed valuation.

59-2-1008. Investigations by commission -- Assessment of escaped property -- Increase or decrease of assessed valuation.    (1) Each year the commission shall conduct an investigation throughout each county of the state to determine whether all property subject to taxation is on the assessment rolls, and whether the property is being assessed at fair market value. When, after any investigation, it is found that any property which is subject to taxation is not assessed, then the commission shall direct the county assessor, the county board of equalization, or the county auditor, as it may determine, to enter the assessment of the escaped property.     (2) If it is found that any property in any county is not being assessed at its fair market value, the commission shall, for the purpose of equalizing the value of property in the state, increase or decrease the valuation of the property in order to enforce the assessment of all property subject to taxation upon the basis of its fair market value, and shall direct the county assessor, the county board of equalization, or the county auditor, as it may determine, to correct the value of the property in a manner prescribed by the commission.     (3) The county assessors, county boards of equalization, and county auditors shall make all increases or decreases as may be required by the commission to make the assessment of all property within the county conform to its fair market value.    Repealed and Re-enacted by Chapter 3, 1988 General Session