reglab/housing_qa huggingface dataset:
UT Code § 59-1-1706 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 1 - General Taxation Policies|Part 17 - Depository Institution Data Match System and Levy Act|Section 1706 - Requirement for a depository institution to provide information to the commission.

 Effective 1/1/2017  59-1-1706. Requirement for a depository institution to provide information to the commission.  A depository institution that determines under Section 59-1-1705 that a delinquent taxpayer identified in the depository institution data match system has the same identifying information as that of an account holder at the depository institution shall provide the commission, within five days after the day on which the depository institution accesses the depository institution data match system:  (1) the name of the account holder;     (2) the address of the account holder;     (3) the account number of the account holder;     (4) the account balance of the account holder on the day that the depository institution provides the commission the information required by this section;     (5) the type of account of the account holder;     (6) the social security number of the account holder;     (7) other information that identifies the account holder; and     (8) the name of, and contact information for, other account holders that have access to the account.    Enacted by Chapter 326, 2016 General Session
UT Code § 59-1-1707 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 1 - General Taxation Policies|Part 17 - Depository Institution Data Match System and Levy Act|Section 1707 - Commission requirement to provide notice of levy to depository institution -- Duration of levy.

 Effective 1/1/2017  59-1-1707. Commission requirement to provide notice of levy to depository institution -- Duration of levy.    (1) The commission shall provide, within three business days after a depository institution provides the commission information described in Section 59-1-1706, a notice of levy to the depository institution by electronic means:   (a) stating that the commission levies an amount equal to the liability of a delinquent taxpayer that is an account holder at the depository institution; and     (b) identifying the account subject to levy.       (2) A levy described in Subsection (1) is valid until the earlier of:   (a) the day on which the commission releases the levy;     (b) the day on which the delinquent taxpayer satisfies the liability; or     (c) the day on which the depository institution releases, in accordance with Section 59-1-1711, the amounts deposited into the account of the delinquent taxpayer.       (3) The commission shall provide notice to a depository institution by electronic means:   (a) if the commission releases a levy, no later than one business day after the day on which the commission releases the levy; or     (b) if a delinquent taxpayer satisfies the liability, no later than one business day after the day on which the delinquent taxpayer satisfies the liability.      Enacted by Chapter 326, 2016 General Session
UT Code § 59-1-1708 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 1 - General Taxation Policies|Part 17 - Depository Institution Data Match System and Levy Act|Section 1708 - Depository institution requirement to secure amount subject to levy in account holder's account.

 Effective 1/1/2017  59-1-1708. Depository institution requirement to secure amount subject to levy in account holder's account.    (1) Subject to Subsection (2), before the later of two business days after the day on which, or 48 hours after the time at which, a depository institution receives a notice of levy described in Section 59-1-1707 from the commission, the depository institution shall secure the amount subject to levy in a delinquent taxpayer's account by prohibiting:   (a) any person that has access to the delinquent taxpayer's account from accessing the amount; or     (b) the transfer or other disposition of the amount.       (2) For purposes of Subsection (1), a depository institution shall secure an amount subject to levy regardless of whether a person other than the delinquent taxpayer has access to the account or is an account holder.    Enacted by Chapter 326, 2016 General Session
UT Code § 59-1-1709 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 1 - General Taxation Policies|Part 17 - Depository Institution Data Match System and Levy Act|Section 1709 - Commission to send notice to delinquent taxpayer.

 Effective 1/1/2017  59-1-1709. Commission to send notice to delinquent taxpayer.    (1) The commission shall, within three business days after the day on which the commission provides a notice of levy described in Section 59-1-1707 to a depository institution, notify a delinquent taxpayer that the commission has issued the notice of levy to the depository institution.     (2) The notice described in Subsection (1) shall:   (a) state the amount subject to levy as stated in the notice of levy described in Section 59-1-1707;     (b) notify the delinquent taxpayer that the depository institution is required to secure the amount subject to levy in accordance with Section 59-1-1708;     (c) identify each account subject to levy at the depository institution; and     (d) describe the actions a delinquent taxpayer may take to:   (i) satisfy the liability; or     (ii) resolve an issue as to whether the commission has the authority to receive from a depository institution the amount subject to levy at the depository institution.        Enacted by Chapter 326, 2016 General Session
UT Code § 59-1-1711 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 1 - General Taxation Policies|Part 17 - Depository Institution Data Match System and Levy Act|Section 1711 - Depository institution to release portion of amount subject to levy.

 Effective 1/1/2017  59-1-1711. Depository institution to release portion of amount subject to levy.    (1) Subject to the other provisions of this section, a depository institution shall release the portion of the amount subject to a levy under this part that the commission may receive in accordance with Section 59-1-1710 from the depository institution.     (2) On the first business day after the day on which the commission provides the notice described in Subsection 59-1-1710(3) to the depository institution, the depository institution shall release the lesser of the following:   (a) the portion of the amount the commission may receive in accordance with Section 59-1-1710 from the depository institution; or     (b) the balance of the delinquent taxpayer's account on the first business day after the day on which the commission provides the notice described in Subsection 59-1-1710(3) to the depository institution minus:   (i) the $10 reimbursement to the depository institution described in Section 59-1-1713; and     (ii) the fees that an account holder agreed to pay the depository institution to process a writ of garnishment in a deposit agreement.        Enacted by Chapter 326, 2016 General Session
UT Code § 59-1-1712 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 1 - General Taxation Policies|Part 17 - Depository Institution Data Match System and Levy Act|Section 1712 - Limitations on commission authority to levy.

 Effective 1/1/2017  59-1-1712. Limitations on commission authority to levy.    (1) During the time period that a levy the commission imposes on the account of a delinquent taxpayer is valid, the commission may not impose another levy on that account.     (2) The commission may impose a levy in accordance with the procedures and requirements of this part on an account subject to a previous levy under this part if that previous levy is no longer valid.    Enacted by Chapter 326, 2016 General Session
UT Code § 59-1-1713 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 1 - General Taxation Policies|Part 17 - Depository Institution Data Match System and Levy Act|Section 1713 - Commission payment to depository institution to secure amount subject to levy.

 Effective 1/1/2017  59-1-1713. Commission payment to depository institution to secure amount subject to levy.  In addition to any compensation that the commission pays to the depository institution in accordance with an agreement, the commission shall pay the depository institution $10 if the depository institution secures an amount subject to levy under Section 59-1-1708. Enacted by Chapter 326, 2016 General Session
UT Code § 59-1-1714 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 1 - General Taxation Policies|Part 17 - Depository Institution Data Match System and Levy Act|Section 1714 - Amount levied or released in error -- Rulemaking authority.

 Effective 1/1/2017  59-1-1714. Amount levied or released in error -- Rulemaking authority.    (1) If the commission levies an amount in error, the commission shall:   (a) pay the cost of a depository institution charge incurred as a result of the levy; or     (b) if a person other than the commission pays the depository institution charge, reimburse the person for the depository institution charge incurred as a result of the levy.       (2) If a depository institution releases an amount in an account holder's account to the commission in error, the commission shall return the amount to the depository institution by electronic means for deposit into the account holder's account.     (3) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission may make rules prescribing:   (a) what constitutes levying or releasing an amount in error; and     (b) the depository institution charges the commission shall pay.      Enacted by Chapter 326, 2016 General Session
UT Code § 59-1-1715 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 1 - General Taxation Policies|Part 17 - Depository Institution Data Match System and Levy Act|Section 1715 - Limits on a depository institution's authority to disclose or provide notice -- Depository institution authority to provide information.

 Effective 1/1/2017  59-1-1715. Limits on a depository institution's authority to disclose or provide notice -- Depository institution authority to provide information.    (1) Before a depository institution secures an amount subject to levy in a delinquent taxpayer's account in accordance with Section 59-1-1708 and except as provided in Subsection (2), a depository institution may not disclose or provide notice to an account holder at the depository institution that the depository institution:   (a) provided information to the commission or the commission provided information to the depository institution in relation to the account holder or the account holder's account in accordance with this part; or     (b) took an action in relation to the account holder or the account holder's account in accordance with this part.       (2) A depository institution may provide information to an account holder describing the depository institution's duties under this part if the information the depository institution provides does not identify that the depository institution:   (a) provides or has provided information to the commission in relation to a particular account holder or account holder's account in accordance with this part; or     (b) takes or has taken an action in relation to a particular account holder or account holder's account in accordance with this part.      Enacted by Chapter 326, 2016 General Session
UT Code § 59-1-1716 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 1 - General Taxation Policies|Part 17 - Depository Institution Data Match System and Levy Act|Section 1716 - Limits on depository institution liability.

 Effective 1/1/2017  59-1-1716. Limits on depository institution liability.  A depository institution is not liable to a person for the following if the depository institution acts in good faith:  (1) providing or failing to provide information; or     (2) taking or failing to take an action.    Enacted by Chapter 326, 2016 General Session
UT Code § 59-1-1717 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 1 - General Taxation Policies|Part 17 - Depository Institution Data Match System and Levy Act|Section 1717 - Confidentiality of information.

 Effective 1/1/2017  59-1-1717. Confidentiality of information.  Except for the exchange of information between the commission and a depository institution that is necessary to meet the requirements of this part, information the commission obtains from a depository institution is subject to Section 59-1-403 as if the information had been gained from a return filed with the commission. Enacted by Chapter 326, 2016 General Session
UT Code § 59-2-101 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 2 - Property Tax Act|Part 1 - General Provisions|Section 101 - Short title.

59-2-101. Short title.  This chapter is known as the "Property Tax Act."  Enacted by Chapter 4, 1987 General Session
UT Code § 59-2-103 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 2 - Property Tax Act|Part 1 - General Provisions|Section 103 - Rate of assessment of property -- Residential property.

 Effective 5/12/2020  59-2-103. Rate of assessment of property -- Residential property.    (1) As used in this section:   (a)   (i) "Household" means the association of individuals who live in the same dwelling, sharing the dwelling's furnishings, facilities, accommodations, and expenses.     (ii) "Household" includes married individuals, who are not legally separated, who have established domiciles at separate locations within the state.       (b) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission may make rules defining the term "domicile."       (2) All tangible taxable property located within the state shall be assessed and taxed at a uniform and equal rate on the basis of its fair market value, as valued on January 1, unless otherwise provided by law.     (3) Subject to Subsections (4) through (7) and Section 59-2-103.5, for a calendar year, the fair market value of residential property located within the state is allowed a residential exemption equal to a 45% reduction in the value of the property.     (4) Part-year residential property located within the state is allowed the residential exemption described in Subsection (3) if the part-year residential property is used as residential property for 183 or more consecutive calendar days during the calendar year for which the owner seeks to obtain the residential exemption.     (5) No more than one acre of land per residential unit may qualify for the residential exemption described in Subsection (3).     (6)   (a) Except as provided in Subsections (6)(b)(ii) and (iii), a residential exemption described in Subsection (3) is limited to one primary residence per household.     (b) An owner of multiple primary residences located within the state is allowed a residential exemption under Subsection (3) for:   (i) subject to Subsection (6)(a), the primary residence of the owner;     (ii) each residential property that is the primary residence of a tenant; and     (iii) subject to Subsection (7), each residential property described in Subsection 59-2-102(34)(b)(ii).         (7) Before residential property described in Subsection 59-2-102(34)(b)(ii) is allowed a residential exemption described in Subsection (3), an owner of the residential property shall file with the county assessor a written declaration that:   (a) states under penalty of perjury that, to the best of each owner's knowledge, upon completion of construction or occupancy of the residential property, the residential property will be used for residential purposes as a primary residence;     (b) is signed by each owner of the residential property; and     (c) is on a form prescribed by the commission.      Amended by Chapter 38, 2020 General SessionAmended by Chapter 40, 2020 General Session
UT Code § 59-2-104 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 2 - Property Tax Act|Part 1 - General Provisions|Section 104 - Situs of property for tax purposes.

59-2-104. Situs of property for tax purposes.    (1) The situs of all taxable property is the tax area where it is located.     (2) Personal property, unless assessed by the commission, shall be assessed in the tax area where the owner is domiciled in this state on January 1, unless the owner demonstrates to the satisfaction of the county assessor that the personal property is usually kept in a tax area other than that of the domicile of the owner, in which case that property shall be assessed in the other tax area.     (3) Land shall be assessed in parcels or subdivisions not exceeding 640 acres each, and tracts of land containing more than 640 acres, which have been sectioned by the United States government, shall be assessed by sections or fractions of sections.     (4) The following property shall be listed and assessed in the county where the property is located:   (a) public utilities, when operated wholly in one county;     (b) bridges and ferries which are not public utilities, when operated wholly in one county;     (c) electric light lines and similar improvements; and     (d) canals, ditches, and flumes when separately taxable.      Amended by Chapter 3, 1988 General Session
UT Code § 59-2-105 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 2 - Property Tax Act|Part 1 - General Provisions|Section 105 - Situs of public utilities, bridges, ferries, and canals.

59-2-105. Situs of public utilities, bridges, ferries, and canals.  Public utilities, and bridges and ferries not public utilities, when operated wholly in one county, and electric light lines and similar improvements, canals, ditches, and flumes when separately taxable, shall be listed and assessed in the county in which the property is located.  Enacted by Chapter 4, 1987 General Session
UT Code § 59-2-107 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 2 - Property Tax Act|Part 1 - General Provisions|Section 107 - Classes of personal property -- Rulemaking authority.

59-2-107. Classes of personal property -- Rulemaking authority.  The commission shall make rules:  (1) in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act;     (2) defining classes of items considered to be personal property for purposes of this chapter;     (3) defining items that fall into the classes established under Subsection (2); and     (4) defining any class or item as personal property if the commission defined that class or item as personal property prior to January 1, 2004, by:   (a) a rule made in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act;     (b) a published decision of the commission; or     (c) an official schedule published by the commission.      Amended by Chapter 382, 2008 General Session
UT Code § 59-2-110 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 2 - Property Tax Act|Part 1 - General Provisions|Section 110 - Designation of person to receive notice.

 Effective 5/12/2020  59-2-110. Designation of person to receive notice.    (1)   (a) Except as provided in Subsection (1)(b), if a governmental entity is required under this chapter to send information or notice to a person, the governmental entity shall send the information or notice to:   (i) the person required under the applicable provision of this chapter; and     (ii) each person designated in accordance with Subsection (2) by the person described in Subsection (1)(a)(i).       (b) If a governmental entity is required under Section 59-2-919, 59-2-919.1, or 59-2-1317 to send information or notice to a person, the governmental entity shall send the information or notice to:   (i) the person required under the applicable section; or     (ii) one person designated in accordance with Subsection (2) by the person described in Subsection (1)(b)(i).         (2)   (a) A person to whom a governmental entity is required under this chapter to send information or notice may designate a person to receive the information or notice in accordance with Subsection (1).     (b) To make a designation described in Subsection (2)(a), the person shall submit a written request to the governmental entity on a form prescribed by the commission.       (3) A person who makes a designation described in Subsection (2) may revoke the designation by submitting a written request to the governmental entity on a form prescribed by the commission.    Enacted by Chapter 105, 2020 General Session
UT Code § 59-2-203 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 2 - Property Tax Act|Part 2 - Assessment of Property|Section 203 - Record of assessment of railroads and other companies -- Review by county assessor.

59-2-203. Record of assessment of railroads and other companies -- Review by county assessor.    (1) Each year the commission shall prepare a record of assessment of railroads and rail car companies. The record shall include:   (a) the name of the person to whom the property was assessed;     (b) the number of miles in the state;     (c) the number of miles in each county;     (d) the total assessment of that property; and     (e) the amount of the apportionment of the total assessment to each county.       (2) At least quarterly, the commission shall prepare a record of assessment of state-assessed commercial vehicles.     (3) The record of the assessment and the information upon which the assessments and apportionments are made are available for review upon request by a county assessor.    Amended by Chapter 360, 1997 General Session
UT Code § 59-2-204 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 2 - Property Tax Act|Part 2 - Assessment of Property|Section 204 - Record of assessment of public utility and air travel companies -- Review by county assessor.

59-2-204. Record of assessment of public utility and air travel companies -- Review by county assessor.    (1) Each year, the commission shall prepare a record of assessment of the following companies:   (a) public utility companies;     (b) airlines;     (c) air charter services; and     (d) air contract services.       (2) The record of assessment under Subsection (1) shall include:   (a) the name of each person engaged in business within the state in a company described in Subsection (1);     (b) for each company described in Subsection (1), the total value of all of the company's tangible and intangible properties; and     (c) any other information as determined by the commission.       (3) At the request of a county assessor, the commission shall provide to the county assessor:   (a) the record of assessment described in Subsection (1); and     (b) the information upon which the assessments and apportionments contained in the record of assessment are made.      Amended by Chapter 71, 1999 General Session
UT Code § 59-2-205 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 2 - Property Tax Act|Part 2 - Assessment of Property|Section 205 - Record of assessment of mines -- Review by county assessor.

59-2-205. Record of assessment of mines -- Review by county assessor.    (1) Each year the commission shall prepare a record of assessment of mines. The record shall include the following information for all mines subject to assessment by the commission:   (a) the owner of the mine;     (b) the name and description and location of the mine;     (c) the county in which the mine is located;     (d) the value of the mine;     (e) the value of the machinery;     (f) the value of supplies and other personal property;     (g) the value of improvements; and     (h) the value of machinery, property, and surface improvements having a value separate and independent of the mines or mining claims assessed by the commission, and the names of the owners of the machinery, property, or surface improvements, together with any other information determined by the commission.       (2) The record of the assessment and the information upon which the assessments and apportionments are calculated are available for review upon request by a county assessor.    Enacted by Chapter 4, 1987 General Session