Opinion ID: 2546268
Heading Depth: 2
Heading Rank: 1

Heading: tax assessments and assessment contests in utah

Text: ¶ 4 The Utah Constitution states that [a]ll tangible property in the state, not exempt under the laws of the United States, or under this Constitution, shall be taxed at a uniform and equal rate in proportion to its value, to be ascertained as provided by law. Utah Const. art. XIII, § 2, cl. 1; see also Utah Code Ann. § 59-2-103 (2004) [1] (All tangible taxable property 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.). Chapter two of title fifty-nine of the Utah Code, the Property Tax Act, Utah Code Ann. §§ 59-2-101 to -1503 (2004), outlines the legal framework designed to fulfill that constitutional mandate. ¶ 5 To assess and tax property at a uniform and equal rate on the basis of its fair market value, the Property Tax Act provides that a publicly-elected county assessor, Utah Code Ann. § 17-53-101(1)(b) (2001), shall assess all property located within the county, Utah Code Ann. § 59-2-301. To ensure the accuracy of these assessments, the assessor is required to annually update property values of property. . . based on a systematic review of current market data. In addition, the county assessor shall complete a detailed review of property characteristics for each property at least once every five years. Id. § 59-2-303.1. If the assessor fails to comply with these guidelines or current appraisal standards, his assessments are subject to corrective action by the Utah State Tax Commission. Id. § 59-2-303.1(1)(a)-(b). ¶ 6 Furthermore, owners of taxable properties may contest the assessor's valuations of those properties. Initially, the proper forum for any such contest is before the county board of equalization. Id. § 59-2-1004 (for disputes over real property valuations); id. § 59-2-1005 (for disputes over personal property valuations). The county board of equalization is the county legislative body, id. § 59-2-1001(1), and is required by statute to adjust and equalize the valuation and assessment of the real and personal property within the county, subject to regulation and control by the [state tax] commission as prescribed by law. Id. § 59-2-1001(2). In making an application for appeal to the board of equalization, property owners must give their estimate of the fair market value of the property and any evidence which may indicate that the assessed valuation of the owner's property is improperly equalized with the assessed valuation of comparable properties. Id. § 59-2-1004(3). ¶ 7 The board then holds a public hearing on the equalization of the property assessment, id. § 59-2-1004(4)(a), whereat the assessor or any deputy whose testimony is needed shall be present, and may make any statement or introduce and examine witnesses on questions before the board, id. § 59-2-1001(5). Any decision to adjust the assessment requires approval of a quorum of board members, id. § 59-2-1001(3), and shall contain a determination of the valuation of the property based on fair market value, and a conclusion that the fair market value is properly equalized with the assessed value of comparable properties. Id. § 59-2-1004(4)(d). ¶ 8 Parties dissatisfied with the board's assessment and equalization of any property may appeal the board's decision to the state tax commission. Id. § 59-2-1006(1). In reviewing that decision, the commission may consider the minutes of the proceedings before the board, as well as documentary evidence and the transcripts of any testimony presented in those proceedings. Id. § 59-2-1006(2)(b). It may also admit any additional evidence presented by the parties. Id. § 59-2-1006(3)(a). Ultimately, the commission may make any correction or change in the assessment or order of the county board of equalization by adjust[ing] property valuations to reflect a value equalized with the assessed value of other comparable properties. Id. § 59-2-1006(3)(c), (4). ¶ 9 The next rung on the appellate ladder is an appeal to the district court, which has jurisdiction to review by trial de novo all decisions issued by the commission. Utah Code Ann. § 59-1-601(1) (2004). Upon request, the parties may bring such appeals before designated tax judges, district court judges assigned to hear tax cases. Utah R. Jud. Admin. 6-103. However, any further ascent through the appellate process follows ordinary channels of procedure. Utah Code Ann. § 59-1-608.