Utah Code 59-2-1005. Procedures for appeal of personal property valuation — Time for appeal — Hearing — Decision — Appeal to commission
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Terms Used In Utah Code 59-2-1005
- 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.
- County legislative body: means :(8)(a) the county commission, in the county commission or expanded county commission form of government established under Title 17, Chapter 52a, Changing Forms of County Government;(8)(b) the county council, in the county executive-council optional form of government authorized by Section
17-52a-203 ; and(8)(c) the county council, in the council-manager optional form of government authorized by Section17-52a-204 . See Utah Code 68-3-12.5 - Personal property: All property that is not real property.
- Personal property: includes :(28)(a) every class of property as defined in Subsection (29) that is the subject of ownership and is not real estate or an improvement;(28)(b) any pipe laid in or affixed to land whether or not the ownership of the pipe is separate from the ownership of the underlying land, even if the pipe meets the definition of an improvement;(28)(c) bridges and ferries;(28)(d) livestock; and(28)(e) outdoor advertising structures as defined in Section
72-7-502 . See Utah Code 59-2-102 - Property: means property that is subject to assessment and taxation according to its value. See Utah Code 59-2-102
(1)(a) Except as provided in Section 59-2-306.5 , 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:
(1)(a)(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
(1)(a)(ii) 60 days after the mailing of the tax notice, for each other taxpayer.
(1)(b) A county legislative body shall:
(1)(b)(i) after giving reasonable notice, hear an appeal filed under Subsection (1)(a); and
(1)(b)(ii) render a written decision on the appeal within 60 days after receiving the appeal.
(1)(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.