| (1) |
Any person dissatisfied with the decision of the county board of equalization concerning the assessment and equalization of any property, or the determination of any exemption in which the person has an interest, or a tax relief decision made under designated decision-making authority as described in Section 59-2-1101, may appeal that decision to the commission by:
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Terms Used In Utah Code 59-2-1006- 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.
- Contract: A legal written agreement that becomes binding when signed.
- Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
- Lien: A claim against real or personal property in satisfaction of a debt.
- Person: means :Utah Code 68-3-12.5
- Personal property: All property that is not real property.
- Personal property: includes :
| (a) | every class of property as defined in Subsection (29) that is the subject of ownership and is not real estate or an improvement; |
| (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; |
| (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
- Residential property: includes :
| (i) | except as provided in Subsection (34)(b)(ii), includes household furnishings, furniture, and equipment if the household furnishings, furniture, and equipment are:| (A) | used exclusively within a dwelling unit that is the primary residence of a tenant; and |
| (B) | owned by the owner of the dwelling unit that is the primary residence of a tenant; and |
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| (ii) | if the county assessor determines that the property will be used for residential purposes as a primary residence:| (A) | property under construction; or |
| (B) | unoccupied property. See Utah Code 59-2-102- Testimony: Evidence presented orally by witnesses during trials or before grand juries.
- Transcript: A written, word-for-word record of what was said, either in a proceeding such as a trial or during some other conversation, as in a transcript of a hearing or oral deposition.
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| (a) |
filing a notice of appeal specifying the grounds for the appeal with the county auditor within 30 days after the final action of the county board or entity with designated decision-making authority described in Section 59-2-1101; and |
| (b) |
if the county assessor valued the property in accordance with Section 59-2-301.8 and the taxpayer intends to contest the value of personal property located in a multi-tenant residential property, as that term is defined in Section 59-2-301.8, submitting a signed statement of the personal property with the notice of appeal. |
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| (2) |
The auditor shall:
| (a) |
file one notice with the commission; |
| (b) |
certify and transmit to the commission:
| (i) |
the minutes of the proceedings of the county board of equalization or entity with designated decision-making authority for the matter appealed; |
| (ii) |
all documentary evidence received in that proceeding; and |
| (iii) |
a transcript of any testimony taken at that proceeding that was preserved; |
|
| (c) |
if the appeal is from a hearing where an exemption was granted or denied, certify and transmit to the commission the written decision of:
| (i) |
the board of equalization as required by Section 59-2-1102; or |
| (ii) |
the entity with designated decision-making authority; and |
|
| (d) |
any signed statement submitted in accordance with Subsection (1)(b). |
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| (3) |
In reviewing a decision described in Subsection (1), the commission may:
| (a) |
admit additional evidence; |
| (b) |
issue orders that it considers to be just and proper; and |
| (c) |
make any correction or change in the assessment or order of the county board of equalization or entity with decision-making authority. |
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| (4) |
In reviewing evidence submitted to the commission to decide an appeal under this section, the commission shall consider and weigh:
| (a) |
the accuracy, reliability, and comparability of the evidence presented; |
| (b) |
if submitted, the sales price of relevant property that was under contract for sale as of the lien date but sold after the lien date; |
| (c) |
if submitted, the sales offering price of property that was offered for sale as of the lien date but did not sell, including considering and weighing the amount of time for which, and manner in which, the property was offered for sale; and |
| (d) |
if submitted, other evidence that is relevant to determining the fair market value of the property. |
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| (5) |
In reviewing a decision described in Subsection (1), the commission shall adjust property valuations to reflect a value equalized with the assessed value of other comparable properties if:
| (a) |
the issue of equalization of property values is raised; and |
| (b) |
the commission determines that the property that is the subject of the appeal deviates in value plus or minus 5% from the assessed value of comparable properties. |
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| (6) |
The commission shall decide all appeals taken pursuant to this section not later than March 1 of the following year for real property and within 90 days for personal property, and shall report its decision, order, or assessment to the county auditor, who shall make all changes necessary to comply with the decision, order, or assessment. |
Amended by Chapter 86, 2020 General Session
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