reglab/housing_qa huggingface dataset:
UT Code § 59-2-703 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 2 - Property Tax Act|Part 7 - Appraisers and Appraisals|Section 703 - Commission to assist county assessors -- Appraisers provided upon request -- Costs of services -- Contingency fee arrangements prohibited.

59-2-703. Commission to assist county assessors -- Appraisers provided upon request -- Costs of services -- Contingency fee arrangements prohibited.    (1) The commission shall, upon request and pursuant to mutual agreement, provide county assessors with technical assistance and appraisal aid. It shall provide certified or licensed appraisers who, upon request of the county assessor and pursuant to mutual agreement, shall perform appraisals of property and other technical services as needed by the county assessor. The costs of these services shall be computed by the commission upon the basis of the number of days of services rendered. Each county shall pay to the commission 50% of the cost of the services which they receive.     (2)   (a) Both the commission and counties may contract with a private firm or an individual to conduct appraisals.     (b) Notwithstanding Title 63G, Chapter 2, Government Records Access and Management Act, the commission and counties may disclose the name of the taxpayer and the taxpayer's address to the contract appraiser. A private appraiser is subject to the confidentiality requirements and penalty provisions provided in Title 63G, Chapter 2, Part 8, Remedies.     (c) Neither the commission nor a county may contract with a private firm or an individual under a contingency fee arrangement to assess property or prosecute or defend an appeal. An appraisal that has been prepared on a contingency fee basis may not be allowed in any proceeding before a county board of equalization or the commission.      Amended by Chapter 382, 2008 General Session
UT Code § 59-2-704 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 2 - Property Tax Act|Part 7 - Appraisers and Appraisals|Section 704 - Assessment studies -- Sharing of data -- Factoring assessment rates -- Corrective action.

59-2-704. Assessment studies -- Sharing of data -- Factoring assessment rates -- Corrective action.    (1) Each year, to assist in the evaluation of appraisal performance of taxable real property, the commission shall conduct and publish studies to determine the relationship between the market value shown on the assessment roll and the market value of real property in each county. The studies shall include measurements of uniformity within counties and use statistical methods established by the commission. County assessors may provide sales information to the commission for purposes of the studies. The commission shall make the sales and appraisal information related to the studies available to the assessors upon request.     (2) The commission shall, each year, order each county to adjust or factor its assessment rates using the most current studies so that the assessment rate in each county is in accordance with that prescribed in Section 59-2-103. The adjustment or factoring may include an entire county, geographical areas within a county, and separate classes of properties. Where significant value deviations occur, the commission shall also order corrective action.     (3) If the commission determines that sales data in any county is insufficient to perform the studies required under Subsection (1), the commission may conduct appraisals of property within that county.     (4) If a county fails to implement factoring or corrective action ordered under Subsection (2), the commission shall:   (a) implement the factoring or corrective action; and     (b) charge 100% of the reasonable implementation costs to that county.       (5) If a county disputes the factoring or corrective action ordered under Subsection (2), the matter may be mediated by the Multicounty Appraisal Trust.     (6) The commission may change the factor for any county which, after a hearing before the commission, establishes that the factor should properly be set at a different level for that county. The commission shall establish the method, procedure, and timetable for the hearings authorized under this section, including access to information to ensure a fair hearing. The commission may establish rules to implement this section.    Amended by Chapter 9, 2001 General Session
UT Code § 59-2-704.5 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 2 - Property Tax Act|Part 7 - Appraisers and Appraisals|Section 704.5 - Commission to adopt rules -- Legislative review.

59-2-704.5. Commission to adopt rules -- Legislative review.    (1) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, and after receiving the advice of the Utah Assessors Association, the commission shall by rule adopt standards for determining acceptable assessment levels and valuation deviations within each county. The standards shall be used for determining whether factoring or corrective action is required under Subsection 59-2-704(2).     (2) As part of its review of the standards for determining acceptable assessment levels and valuation deviations within each county, the commission shall consider any relevant standards promulgated by the International Association of Assessing Officers.     (3) By October 1, 1998, and every five years thereafter, the Revenue and Taxation Interim Committee shall review the commission's standards and determine whether the standards should be modified.    Amended by Chapter 382, 2008 General Session
UT Code § 59-2-705 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 2 - Property Tax Act|Part 7 - Appraisers and Appraisals|Section 705 - Personal property audits -- Records confidential -- Cost.

59-2-705. Personal property audits -- Records confidential -- Cost.    (1) The commission shall provide the services of qualified personal property appraisers for the purpose of auditing taxable personal property accounts in each county. The results of the audits shall be reported to the assessor of the county. The reports shall constitute the confidential records of the commission and the assessor's office but the commission or the assessor may publish statistical information based upon the audits. The accounts to be audited shall be determined by the commission and the county assessor.     (2) The costs of all personal property audits made pursuant to Subsection (1) shall be computed by the commission upon the basis of the number of days of services rendered, and 70% of the cost shall be borne by the commission and 30% by the county. To assist the counties in budgeting for these services, the commission shall submit to each county assessor not later than May 1 of each year an estimate of the costs of the audits for the following fiscal year.    Amended by Chapter 3, 1988 General Session
UT Code § 59-2-802 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 2 - Property Tax Act|Part 8 - Apportionment|Section 802 - Statement of commission transmitted to county auditors -- Contents of statement -- Duties of auditors -- Change of assessment prohibited.

 Effective 1/1/2016  59-2-802. Statement of commission transmitted to county auditors -- Contents of statement -- Duties of auditors -- Change of assessment prohibited.    (1) The commission shall, before June 8, annually transmit to the county auditor of each county to which an apportionment has been made a statement showing:   (a) the property assessed;     (b) the value of the property, as fixed and apportioned to the tax areas; and     (c) the aggregate amount of taxable value placed in dispute in accordance with Section 59-2-1007.       (2) The county auditor shall enter the:   (a) statement on the county assessment roll or book; and     (b) amount of the assessment apportioned to the county in the column of the assessment book or roll which shows for the county the total taxable value of all property.       (3) A county board of equalization may not change any assessment fixed by the commission.    Amended by Chapter 139, 2015 General Session
UT Code § 59-2-803 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 2 - Property Tax Act|Part 8 - Apportionment|Section 803 - Statement transmitted by county auditors to governing bodies -- Contents of statement.

 Effective 1/1/2016  59-2-803. Statement transmitted by county auditors to governing bodies -- Contents of statement.    (1) The county auditor shall transmit to the governing bodies of taxing entities in which the property is located, or to which any of the value is apportioned, a statement of the valuation of all property as fixed and apportioned by the commission and reported under Section 59-2-802.     (2) The statement under Subsection (1) shall contain the aggregate amount of taxable value placed in dispute in accordance with Section 59-2-1007.     (3) The statement shall be transmitted at the same time and in the same manner as the statement is transmitted under Section 59-2-924.    Amended by Chapter 139, 2015 General Session
UT Code § 59-2-804 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 2 - Property Tax Act|Part 8 - Apportionment|Section 804 - Interstate allocation of mobile flight equipment.

 Effective 5/12/2020  59-2-804. Interstate allocation of mobile flight equipment.    (1) As used in this section:   (a) "Aircraft type" means a particular model of aircraft as designated by the manufacturer of the aircraft.     (b) "Airline ground hours calculation" means an amount equal to the product of:   (i) the total number of hours aircraft owned or operated by an airline are on the ground, calculated by aircraft type; and     (ii) the cost percentage.       (c) "Airline revenue ton miles" means, for an airline, the total revenue ton miles during the calendar year that immediately precedes the January 1 described in Section 59-2-103.     (d) "Cost percentage" means a fraction, calculated by aircraft type, the numerator of which is the airline's average cost of the aircraft type and the denominator of which is the airline's average cost of the aircraft type:   (i) owned or operated by the airline; and     (ii) that has the lowest average cost.       (e) "Ground hours factor" means the product of:   (i) a fraction, the numerator of which is the Utah ground hours calculation and the denominator of which is the airline ground hours calculation; and     (ii) .50.       (f)   (i) Except as provided in Subsection (1)(f)(ii), "mobile flight equipment" is as defined in Section 59-2-102.     (ii) "Mobile flight equipment" does not include tangible personal property described in Subsection 59-2-102(25) owned by an:   (A) air charter service; or     (B) air contract service.         (g) "Mobile flight equipment allocation factor" means the sum of:   (i) the ground hours factor; and     (ii) the revenue ton miles factor.       (h) "Revenue ton miles" is determined in accordance with 14 C.F.R. Part 241.     (i) "Revenue ton miles factor" means the product of:   (i) a fraction, the numerator of which is the Utah revenue ton miles and the denominator of which is the airline revenue ton miles; and     (ii) .50.       (j) "Utah ground hours calculation" means an amount equal to the product of:   (i) the total number of hours aircraft owned or operated by an airline are on the ground in this state, calculated by aircraft type; and     (ii) the cost percentage.       (k) "Utah revenue ton miles" means, for an airline, the total revenue ton miles within the borders of this state:   (i) during the calendar year that immediately precedes the January 1 described in Section 59-2-103; and     (ii) from flight stages that originate or terminate in this state.         (2) For purposes of the assessment of an airline's mobile flight equipment by the commission, a portion of the value of the airline's mobile flight equipment shall be allocated to the state by calculating the product of:   (a) the total value of the mobile flight equipment; and     (b) the mobile flight equipment allocation factor.      Amended by Chapter 38, 2020 General Session
UT Code § 59-2-901 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 2 - Property Tax Act|Part 9 - Levies|Section 901 - Determination of rate by commission -- Transmittal to county and state auditors.

59-2-901. Determination of rate by commission -- Transmittal to county and state auditors.  Before June 22 of each year the commission shall determine the rate of state tax to be levied and collected upon the taxable value of all property in the state sufficient to raise the amount of revenue specified by the Legislature for general state purposes. That rate may not exceed .00048 per dollar of taxable value of taxable property in the state. The commission shall transmit to the county auditor of each county and to the state auditor a statement of that rate. The county auditor shall, upon receipt, give the commission written acknowledgment of receipt.  Amended by Chapter 3, 1988 General Session
UT Code § 59-2-903 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 2 - Property Tax Act|Part 9 - Levies|Section 903 - Remittance to credit of Uniform School Fund of money in excess of basic state-supported school program -- Manner.

59-2-903. Remittance to credit of Uniform School Fund of money in excess of basic state-supported school program -- Manner.  In providing for remittance to the State Board of Education of any excess collections from the tax levy applied for the basic state-supported school program as specified in Subsection 59-2-902(4), the excess amount shall be remitted in the following manner:  (1) by June 1, 95% of the amount by which the money then collected, pursuant to the levy, exceeds the estimated total basic state-supported school program of the district; or     (2) as soon after the end of the school year as the school district and the State Board of Education can determine the actual cost of the district's basic state-supported school program, the district and the State Board of Education shall make a final settlement.    Amended by Chapter 3, 1988 General Session
UT Code § 59-2-904 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 2 - Property Tax Act|Part 9 - Levies|Section 904 - Participation by district in state's contributions to state-supported levy program.

59-2-904. Participation by district in state's contributions to state-supported levy program.    (1) In addition to the basic state contribution provided in Section 59-2-902, a school district may participate in the state's contributions to the state-supported levy program by conforming to the requirements of the Minimum School Program Act and by making the required additional levy.      (2) A school district that participates in the state-supported levy program shall certify to the State Board of Education the results of its determination and the amount of the board or voted local levy that the district will impose.    Amended by Chapter 371, 2011 General Session
UT Code § 59-2-905 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 2 - Property Tax Act|Part 9 - Levies|Section 905 - Legislature to set minimum rate of levy for state's contribution to minimum school program -- Matters to be considered -- Commission to transmit rate to auditors -- Acknowledgment of receipt.

59-2-905. Legislature to set minimum rate of levy for state's contribution to minimum school program -- Matters to be considered -- Commission to transmit rate to auditors -- Acknowledgment of receipt.  The Legislature shall set the minimum rate of levy on each dollar of taxable value of taxable property so that it will raise sufficient supplementary revenue to pay the state's contribution to the cost of the minimum school program for that year. The Legislature shall take into consideration the estimated tax delinquency for the current year, and shall be conservative in its estimate of revenue to assure ample funds for the state's contribution to the cost of the minimum school program. The commission shall immediately transmit to the county auditor of each county and to the state auditor a statement of the rate. The county auditor shall, upon receipt, give the commission written acknowledgment of receipt.  Amended by Chapter 3, 1988 General Session
UT Code § 59-2-906 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 2 - Property Tax Act|Part 9 - Levies|Section 906 - Rates fixed by commission valid.

59-2-906. Rates fixed by commission valid.  The action of the commission in fixing the rate of taxation for state and state school purposes is a valid rate.  Amended by Chapter 3, 1988 General Session
UT Code § 59-2-908 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 2 - Property Tax Act|Part 9 - Levies|Section 908 - Single aggregate limitation -- Maximum levy.

59-2-908. Single aggregate limitation -- Maximum levy.    (1) Except as provided in Subsection (2), each county shall have a single aggregate limitation on the property tax levied for all purposes by the county. Except as provided in Section 59-2-911, this limitation may not exceed the maximum set forth in this section. The maximum is:   (a) .0032 per dollar of taxable value in all counties with a total taxable value of more than $100,000,000; and     (b) .0036 per dollar of taxable value in all counties with a total taxable value of less than $100,000,000.       (2)   (a) Beginning January 1, 1995, a county may impose a tax rate in excess of the limitation provided in Subsection (1) if the rate established under Subsection (1)(a) or (b) generates revenues for the county in an amount that is less than the revenues that would be generated by the county under the certified tax rate established in Section 59-2-924.     (b) A county meeting the requirements of Subsection (2)(a) may impose a tax rate that does not exceed the certified tax rate established in Section 59-2-924.      Amended by Chapter 61, 2008 General SessionAmended by Chapter 231, 2008 General SessionAmended by Chapter 236, 2008 General Session
UT Code § 59-2-909 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 2 - Property Tax Act|Part 9 - Levies|Section 909 - Time for adoption of levy -- County purpose requirement.

59-2-909. Time for adoption of levy -- County purpose requirement.  The county legislative body of each county shall adopt a proposed or, if the tax rate is not more than the certified tax rate, a final tax rate on the taxable property of the county before June 22 to provide funds for county purposes.  Amended by Chapter 227, 1993 General Session
UT Code § 59-2-910 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 2 - Property Tax Act|Part 9 - Levies|Section 910 - Amount available for each purpose.

59-2-910. Amount available for each purpose.  The county legislative body shall determine the amount which shall be available for each purpose authorized by law.  Amended by Chapter 227, 1993 General Session
UT Code § 59-2-911 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 2 - Property Tax Act|Part 9 - Levies|Section 911 - Exceptions to maximum levy limitation.

 Effective 7/1/2021  59-2-911. Exceptions to maximum levy limitation.    (1) The maximum levies set forth in Section 59-2-908 do not apply to and do not include:   (a) levies made to pay outstanding judgment debts;     (b) levies made in any special improvement districts;     (c) levies made for extended services in any county service area;     (d) levies made for county library services;     (e) levies made for county animal welfare services;     (f) levies made to be used for storm water, flood, and water quality control;     (g) levies made to share disaster recovery expenses for public facilities and structures as a condition of state assistance when a Presidential Declaration has been issued under the Disaster Relief Act of 1974, 42 U.S.C. Sec. 5121;     (h) levies made to pay interest and provide for a sinking fund in connection with any bonded or voter authorized indebtedness, including the bonded or voter authorized indebtedness of county service areas, special service districts, and special improvement districts;     (i) levies made to fund local health departments;     (j) levies made to fund public transit districts;     (k) levies made to establish, maintain, and replenish special improvement guaranty funds;     (l) levies made in any special service district;     (m) levies made to fund municipal-type services to unincorporated areas of counties under Title 17, Chapter 34, Municipal-Type Services to Unincorporated Areas;     (n) levies made to fund the purchase of paramedic or ambulance facilities and equipment and to defray administration, personnel, and other costs of providing emergency medical and paramedic services, but this exception only applies to those counties in which a resolution setting forth the intention to make those levies has been duly adopted by the county legislative body and approved by a majority of the voters of the county voting at a special or general election;     (o) the multicounty and county assessing and collecting levies under Section 59-2-1602; and     (p) all other exceptions to the maximum levy limitation pursuant to statute.       (2)   (a) Upon the retirement of bonds issued for the development of a convention complex described in Section 17-12-4, and notwithstanding Section 59-2-908, any county of the first class may continue to impose a property tax levy equivalent to the average property tax levy previously imposed to pay debt service on those retired bonds.     (b) Notwithstanding that the imposition of the levy described in Subsection (2)(a) may not result in an increased amount of ad valorem tax revenue, the levy is subject to the notice requirements of Section 59-2-919.     (c) The revenue from this continued levy shall be used only for the funding of convention facilities as defined in Section 59-12-602.      Amended by Chapter 434, 2021 General Session
UT Code § 59-2-912 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 2 - Property Tax Act|Part 9 - Levies|Section 912 - Time for adoption of levy -- Certification to county auditor.

59-2-912. Time for adoption of levy -- Certification to county auditor.    (1) Except as provided in Subsection (2), the governing body of each taxing entity shall before June 22 of each year:   (a) adopt a proposed tax rate, or, if the tax rate is not more than the certified tax rate, a final tax rate for the taxing entity; and     (b) report the rate and levy, and submit the statement required under Section 59-2-913 and any other information prescribed by rules of the commission for the preparation, review, and certification of the tax rate, to the county auditor of the county in which the taxing entity is located.       (2) If the governing body of a taxing entity does not receive the taxing entity's certified tax rate at least seven days prior to the date described in Subsection (1), the governing body of the taxing entity shall, no later than 14 days after receiving the certified tax rate from the county auditor:   (a) adopt a proposed tax rate, or, if the tax rate is not more than the certified tax rate, a final tax rate for the taxing entity; and     (b) comply with the requirements of Subsection (1)(b).       (3)   (a) If the governing body of a taxing entity fails to comply with Subsection (1) or (2), the auditor of the county in which the taxing entity is located shall notify the taxing entity by certified mail of the deficiency and forward all available documentation to the commission.     (b) Upon receipt of the notice and documentation from the county auditor under Subsection (3)(a), the commission shall hold a hearing on the matter and certify an appropriate tax rate.      Amended by Chapter 183, 2013 General Session