Utah Code 59-2-921. Changes in assessment roll — Rate adjustments — Exemption from notice and public hearing provisions
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(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:
Terms Used In Utah Code 59-2-921
- Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
- Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
- State: when applied to the different parts of the United States, includes a state, district, or territory of the United States. See Utah Code 68-3-12.5
- Taxing entity: means any county, city, town, school district, special taxing district, special district under Title 17B, Limited Purpose Local Government Entities - Special Districts, or other political subdivision of the state with the authority to levy a tax on property. See Utah Code 59-2-102
(1)(a) a change in the taxing entity’s assessment roll; and
(1)(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:
(2)(a) changes a taxing entity’s adopted tax rate; or
(2)(b)
(2)(b)(i) makes a reduction in the taxing entity’s assessment roll; and
(2)(b)(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:
(3)(a) a taxing entity shall be:
(3)(a)(i) made by the county auditor;
(3)(a)(ii) aggregated;
(3)(a)(iii) reported by the county auditor to the commission; and
(3)(a)(iv) certified by the commission; and
(3)(b) the state shall be made by the commission.