Utah Code 59-2-924.1. Definitions — Commission authorized to adjust taxing entity’s certified rate for clerical error — Requirements — Amount of adjustment
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(1) For purposes of this section:
Terms Used In Utah Code 59-2-924.1
- 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 - Equal: means , with respect to biological sex, of the same value. See Utah Code 68-3-12.5
- Settlement: Parties to a lawsuit resolve their difference without having a trial. Settlements often involve the payment of compensation by one party in satisfaction of the other party's claims.
- 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
- Writing: includes :(48)(a) printing;(48)(b) handwriting; and(48)(c) information stored in an electronic or other medium if the information is retrievable in a perceivable format. See Utah Code 68-3-12.5
(1)(a) “Clerical error” means the following in an assessment roll:
(1)(a)(i) an omission;
(1)(a)(ii) an error; or
(1)(a)(iii) a defect in form.
(1)(b) “Year” means the period beginning on January 1 and ending on December 31 during which there is a clerical error on the taxing entity‘s assessment roll.
(2) The commission shall adjust a taxing entity’s certified tax rate as provided in Subsection (3) if the county legislative body in which the taxing entity is located certifies to the commission in writing that:
(2)(a) the taxing entity’s assessment roll contained a clerical error;
(2)(b) the county adjusted the clerical error on the assessment roll;
(2)(c) the taxing entity’s actual collections for the year were different than the taxing entity’s budgeted collections for the year; and
(2)(d) the taxing entity notified the county legislative body of the clerical error after the county treasurer provided the tax notices under Section 59-2-1317, but no later than 60 days after the day on which the county treasurer made the final annual settlement with the taxing entity under Section 59-2-1365.
(3)
(3)(a) The adjustment under Subsection (2) is an amount equal to the lesser of:
(3)(a)(i) the difference between the taxing entity’s budgeted collections for the year and the taxing entity’s actual collections for the year; or
(3)(a)(ii) the amount of the clerical error.
(3)(b) The commission shall make an adjustment under Subsection (2) no later than 90 days after the day on which the county treasurer made the final annual settlement with the taxing entity under Section 59-2-1365.