Section 919.1 – Notice of property valuation and tax changes.
Effective 5/4/2022 59-2-919.1. Notice of property valuation and tax changes. (1) In addition to the notice requirements of Section 59-2-919, the county auditor, on or before July 22 of each year, shall notify each owner of real estate who is listed on the assessment roll. (2) The notice described in Subsection (1) shall: (a) except […]
Section 919.2 – Consolidated advertisement of public hearings.
Effective 7/1/2021 59-2-919.2. Consolidated advertisement of public hearings. (1) (a) Except as provided in Subsection (1)(b), on the same day on which a taxing entity provides the notice to the county required under Subsection 59-2-919(8)(a)(i), the taxing entity shall provide to the county auditor the information required by Subsection 59-2-919(8)(a)(i). (b) A taxing entity is […]
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 […]
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 […]
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 […]
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 […]
Section 924 – Definitions — Report of valuation of property to county auditor and commission — Transmittal by auditor to governing bodies — Calculation of certified tax rate — Rulemaking authority — Adoption of tentative budget — Notice provided by the commission.
Effective 1/1/2023 59-2-924. Definitions — Report of valuation of property to county auditor and commission — Transmittal by auditor to governing bodies — Calculation of certified tax rate — Rulemaking authority — Adoption of tentative budget — Notice provided by the commission. (1) As used in this section: (a) (i) “Ad valorem property tax revenue” […]
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 […]
Section 924.2 – Adjustments to the calculation of a taxing entity’s certified tax rate.
Effective 5/4/2022 59-2-924.2. Adjustments to the calculation of a taxing entity’s certified tax rate. (1) For purposes of this section, “certified tax rate” means a certified tax rate calculated in accordance with Section 59-2-924. (2) Beginning January 1, 1997, if a taxing entity receives increased revenues from uniform fees on tangible personal property under Section […]
Section 926 – Proposed tax increase by state — Notice — Contents — Dates.
Affected by 63I-2-259 on 7/1/2023 Effective 5/4/2022 59-2-926. Proposed tax increase by state — Notice — Contents — Dates. If the state authorizes a tax rate that exceeds the applicable tax rate described in Section 53F-2-301 or 53F-2-301.5, or authorizes a levy pursuant to Section 59-2-1602 that exceeds the certified revenue levy as defined in […]