reglab/statecodes huggingface dataset:
2023 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
2023 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
2023 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 Session
Amended by Chapter 231, 2008 General Session
Amended by Chapter 236, 2008 General Session
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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.

Effective 7/1/2023
59-2-926.
Proposed tax increase by state -- Notice -- Contents -- Dates.
If the state authorizes a tax rate that exceeds the combined basic rate described in Section 53F-2-301, 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.); and
(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 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 7, 2023 General Session
2023 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
2023 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
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 2 - Property Tax Act › Part 10 - Equalization › Section 1004.6 - Tax relief for decrease in fair market value due to access interruption.

59-2-1004.6.
Tax relief for decrease in fair market value due to access interruption.
(1) For purposes of this section "access interruption" means interruption of the normal access to or from property due to any circumstance beyond the control of the owner, including:
(a) road construction;
(b) traffic diversion;
(c) an accident;
(d) vandalism;
(e) an explosion;
(f) fire;
(g) a flood;
(h) a storm;
(i) a tornado;
(j) winds;
(k) an earthquake;
(l) lightning;
(m) any adverse weather event; or
(n) any event similar to the events described in this Subsection (1), as determined by the commission by rule made in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act.
(2) Except as provided in Subsection (3), if, during a calendar year, property sustains a decrease in fair market value that is caused by access interruption, the owner of the property may apply to the county board of equalization for an adjustment in the fair market value of the owner's property as provided in Subsection (4).
(3) Notwithstanding Subsection (2), an owner may not receive the tax relief described in this section if the decrease in fair market value described in Subsection (2) is due to the intentional action or inaction of the owner.
(4)
(a) To receive the tax relief described in Subsection (2), the owner of the property shall file an application for tax relief with the county board of equalization on or before September 30.
(b) The county board of equalization shall hold a hearing:
(i) within 30 days of the day on which the application described in Subsection (4)(a) is received by the board of equalization; and
(ii) in the manner described in Section 59-2-1001.
(c) At the hearing described in Subsection (4)(b), the applicant shall have the burden of proving, by a preponderance of the evidence:
(i) that the property sustained a decrease in fair market value, during the applicable calendar year, that was caused by access interruption;
(ii) the amount of the decrease in fair market value described in Subsection (4)(c)(i); and
(iii) that the decrease in fair market value described in Subsection (4)(c)(i) is not due to the action or inaction of the applicant.
(d) If the county board of equalization determines that the applicant has met the burden of proof described in Subsection (4)(c), the county board of equalization shall reduce the valuation of the property described in Subsection (4)(c)(i) by an amount equal to the decrease in fair market value of the property multiplied by the portion of the calendar year that the fair market value of the property was decreased.
(e) The decision of the board of equalization shall be provided to the applicant, in writing, within 30 days of the day on which the hearing described in Subsection (4)(b) is concluded.
(5) An applicant that is dissatisfied with a decision of the board of equalization under this section may appeal that decision under Section 59-2-1006.
Amended by Chapter 382, 2008 General Session
2023 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.

Effective 1/1/2023
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 the expiration of the time allowed under Section 59-2-306.5 if the taxpayer is a telecommunications service provider; 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 239, 2022 General Session
2023 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
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 2 - Property Tax Act › Part 10 - Equalization › Section 1009 - Equalization based on reports of county auditors.

59-2-1009.
Equalization based on reports of county auditors.
Before July 7 the commission shall examine and compare the reports of the county auditors and shall equalize the assessment of the taxable property of the several counties of the state for the purpose of taxation.
Repealed and Re-enacted by Chapter 3, 1988 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 2 - Property Tax Act › Part 10 - Equalization › Section 1010 - Statement of equalization to be sent to county auditors.

59-2-1010.
Statement of equalization to be sent to county auditors.
When the equalization among the several counties is completed, the commission shall transmit to each county auditor and to the state auditor a statement of the changes made by it in the assessment books of each county or any assessment contained in the book, which is prima facie evidence of the regularity of all proceedings of the commission resulting in the action which is the subject matter of the statement.
Repealed and Re-enacted by Chapter 3, 1988 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 2 - Property Tax Act › Part 10 - Equalization › Section 1011 - Record of changes -- Form and contents of signed statement.

59-2-1011.
Record of changes -- Form and contents of signed statement.
The county auditor shall make a record of all changes, corrections, and orders and before October 15 shall affix a signed statement to the record, subscribed by the auditor, in a form substantially as follows:
I, ____, do swear that, as county auditor of ____ county, I have kept correct minutes of all acts of the county board of equalization regarding alterations to the assessment rolls, that all alterations agreed to or directed to be made have been made and entered on the rolls, and that no changes or alterations have been made except those authorized by the board or the commission.
Amended by Chapter 86, 2000 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 2 - Property Tax Act › Part 11 - Exemptions › Section 1103 - State lands exemption -- Exceptions to exemption.

59-2-1103.
State lands exemption -- Exceptions to exemption.
(1) Lands to which title remains in the state, which are held or occupied by any person under a contract of sale or lease from the state, are exempt from taxation.
(2) This section does not exempt the taxation of:
(a) improvements on state lands;
(b)
(i) any interest in state lands to the extent of money paid or due in part payment of the purchase price, regardless of whether an extension of payment was granted prior to the levying of this tax; or
(ii) any interest remaining in the state in state lands after subtracting amounts paid or due in part payment of the purchase price as provided in Subsection (2)(b)(i) under a contract of sale that is subject to the privilege tax under Subsection 59-4-101(1)(b); or
(c) land otherwise subject to the privilege tax under Section 59-4-101.
(3)
(a) If final payment has been made under Subsection (1) on state lands, the contract of sale shall be regarded as passing title to the purchaser or assignee.
(b) The state agency from which the interest was purchased shall certify the receipt of final payment to the commission.
(4) Any tax levied on the interest of a purchaser of state lands before title passes to the purchaser or assignee shall be collected in the same manner as taxes on personal property.
(5) The interest of a purchaser of state lands is subject to sale for delinquent taxes in the same manner as personal property.
(6)
(a) If any interest in state lands is sold for delinquent taxes, the officer making the sale shall issue a certificate of sale.
(b) When filed with the state agency from which the interest was purchased, the certificate or certified copy operates as an assignment of the interest of the original purchaser or assignee to the purchaser at the tax sale.
Amended by Chapter 155, 1996 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 2 - Property Tax Act › Part 11 - Exemptions › Section 1110 - Exemption of property used to furnish power for irrigation purposes -- Computation of power used for irrigation.

59-2-1110.
Exemption of property used to furnish power for irrigation purposes -- Computation of power used for irrigation.
(1) Power plants, power transmission lines, and other property used for generating and delivering electrical power, a portion of which is used for furnishing power for pumping water for irrigation purposes on lands in this state, are exempt from taxation, subject to the conditions of this section.
(2) For purposes of the exemption under Subsection (1), the commission shall determine:
(a) the total amount of electric power distributed by each distributor for all purposes within this state; and
(b) the total amount of electric power distributed by each distributor which was used exclusively for pumping water for the irrigation of lands within this state.
(3) The commission shall exempt from the total property assessment on all properties assessed within this state used for generating and distributing electrical power, that portion which the total amount of electric power used exclusively for pumping water for irrigation purposes bears to the total amount of electric power distributed within this state.
(4) The total amount of tax exempted shall be prorated among the distributors. The distributors shall prorate the benefits among the users according to the amount of power used for pumping water for irrigation purposes by each user.
(5) The commission may adopt and enforce all rules necessary to determine the exemption and prorate the benefits provided in this section.
Repealed and Re-enacted by Chapter 3, 1988 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 2 - Property Tax Act › Part 11 - Exemptions › Section 1111 - Exemption of property used for irrigation purposes -- Exemption of a nonprofit entity's property used for water purposes.

59-2-1111.
Exemption of property used for irrigation purposes -- Exemption of a nonprofit entity's property used for water purposes.
(1) Water rights, ditches, canals, reservoirs, power plants, pumping plants, transmission lines, pipes, and flumes owned and used by individuals or corporations for irrigating land within the state owned by those individuals or corporations, or by the individual members of the corporation, are exempt from taxation to the extent that they are owned and used for irrigation purposes.
(2)
(a) As used in this Subsection (2) and for purposes of Article XIII, Section 3 of the Utah Constitution:
(i) "Domestic water" means water used for a residential or commercial application, including the outdoor watering of vegetation.
(ii) "Other water infrastructure" means property, other than a reservoir, pumping plant, ditch, canal, pipe, or flume, whose use is physically necessary in the production, treatment, storage, or distribution of water.
(b) If owned by a nonprofit entity and used within the state to irrigate land, provide domestic water, or provide water to a public water supplier, the following are exempt from taxation:
(i) a water right;
(ii) a reservoir, pumping plant, ditch, canal, pipe, and flume; and
(iii) other water infrastructure.
(c) Land occupied by a reservoir, ditch, canal, or pipe that is exempt under Subsection (2)(b)(ii) is exempt if the land is owned by the nonprofit entity that owns the reservoir, ditch, canal, or pipe.
(d) Land immediately adjacent to a reservoir, ditch, canal, or pipe that is exempt under Subsection (2)(b)(ii) is exempt if the land is:
(i) owned by the nonprofit entity that owns the adjacent reservoir, ditch, canal, or pipe; and
(ii) reasonably necessary for the maintenance or for otherwise supporting the operation of the reservoir, ditch, canal, or pipe.
Amended by Chapter 50, 2010 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 2 - Property Tax Act › Part 11 - Exemptions › Section 1112 - Livestock exemption.

59-2-1112.
Livestock exemption.
Livestock in Utah, as defined in Section 59-2-102, is exempt from ad valorem property taxation.
Repealed and Re-enacted by Chapter 3, 1988 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 2 - Property Tax Act › Part 11 - Exemptions › Section 1113 - Exemption of household furnishings.

59-2-1113.
Exemption of household furnishings.
Household furnishings, furniture, and equipment used exclusively by the owner at the owner's place of abode in maintaining a home for the owner and the owner's family are exempt from property taxation.
Repealed and Re-enacted by Chapter 3, 1988 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 2 - Property Tax Act › Part 11 - Exemptions › Section 1114 - Exemption of inventory or other tangible personal property held for sale.

59-2-1114.
Exemption of inventory or other tangible personal property held for sale.
(1) Tangible personal property present in Utah on the assessment date, at noon, held for sale in the ordinary course of business or for shipping to a final out-of-state destination within 12 months and which constitutes the inventory of any retailer, wholesaler, distributor, processor, warehouseman, manufacturer, producer, gatherer, transporter, storage provider, farmer, or livestock raiser, is exempt from property taxation.
(2) This exemption does not apply to:
(a) inventory which is not otherwise subject to personal property taxation;
(b) mines;
(c) natural deposits; or
(d) a manufactured home or mobile home which is sited at a location where occupancy could take place.
(3) As used in this section:
(a) "Assessment date" means:
(i) for tangible personal property and vehicles other than vehicles described in Subsection (3)(a)(ii), January 1; and
(ii) for vehicles brought into Utah from out-of-state, the date the vehicles are brought into Utah.
(b) "Inventory" means all items of tangible personal property described as materials, containers, goods in process, finished goods, severed minerals, and other personal property owned by or in possession of the person claiming the exemption.
(c)
(i) "Mine" means a natural deposit of either metalliferous or nonmetalliferous valuable mineral.
(ii) "Mine" does not mean a severed mineral.
(d) "Natural deposit" means a metalliferous or nonmetalliferous mineral located at or below ground level that has not been severed or extracted from its natural state.
(e) "Severed mineral" means any mineral that has been previously severed or extracted from a natural deposit including severed or extracted minerals that:
(i) are stored above, below, or within the ground; and
(ii) are ultimately recoverable for future sale.
(4) The commission may adopt rules to implement the inventory exemption.
Amended by Chapter 324, 2010 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 2 - Property Tax Act › Part 12 - Property Tax Relief › Section 1201 - Purpose of part.

59-2-1201.
Purpose of part.
The purpose of this part is to provide general property tax relief for certain persons who own or rent their places of residence through a system of tax credits, refunds, and appropriations from the General Fund. The relief is to offset in part the general tax burden, a significant portion of which, directly or indirectly, is represented by property tax. Accordingly, the tax relief provided by this part is determined in part by reference to the property tax assessment and collection mechanisms, but, however, is not limited to property tax relief nor is it formulated upon the Legislature's power to relieve those taxes. It is for the general relief of all taxes.
Renumbered and Amended by Chapter 4, 1987 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 2 - Property Tax Act › Part 12 - Property Tax Relief › Section 1203 - Right to file claim -- Death of claimant.

Effective 5/5/2021
59-2-1203.
Right to file claim -- Death of claimant.
(1)
(a) The right to file a claim under this part is personal to the claimant.
(b) The right to file a claim does not survive the claimant's death.
(c) The right to file a claim may be exercised on behalf of a claimant by:
(i) a legal guardian of the claimant; or
(ii) an attorney-in-fact of the claimant.
(2)
(a) If a claimant dies after having filed a timely claim, the amount of the claim shall be disbursed to another member of the household as determined by the commission by rule.
(b) If the claimant described in Subsection (2)(a) was the only member of the household, the claim may be paid to the executor or administrator, except that if neither an executor or administrator is appointed and qualified within two years of the filing of the claim, the amount of the claim shall escheat to the state.
(3) If the claimant is the grantor, trustor, or settlor of or holds another similar role in a qualifying trust and the claimant meets the requirements of this part, the claimant may claim the portion of the credit and be treated as the owner of that portion of the property held in trust.
(4) The relief described in Subsection 59-2-1202(10)(a) is in addition to any other exemption or reduction for which a homeowner may be eligible, including the homeowner's credit provided for in Section 59-2-1206.
Amended by Chapter 391, 2021 General Session