2006 Utah Code - 59-2-1005 — Procedures for appeal of personal property valuation -- Time for appeal -- Hearing -- Decision -- Appeal to commission.

     59-2-1005.   Procedures for appeal of personal property valuation -- Time for appeal -- Hearing -- Decision -- Appeal to commission.
     (1) For personal property assessed by a county assessor in accordance with Section 59-2-301, the county legislative body shall include with the signed statement required by Section 59-2-306 a notice of procedures for an appeal relating to the value of the personal property.
     (2) (a) If personal property is subject to a fee in lieu of tax or the uniform tax under Article XIII, Sec. 2, Utah Constitution, and the fee or tax is based upon the value of the property, the basis of the value may be appealed to the commission.
     (b) For the personal property described in Subsection (2)(a), a taxpayer may make an appeal relating to the value of the personal property by filing an application with the county legislative body no later than 30 days after the mailing of the tax notice.
     (3) (a) After giving reasonable notice, the county legislative body shall hear an appeal filed in accordance with Subsection (2) and render a written decision.
     (b) The written decision described in Subsection (3)(a) shall be rendered no later than 60 days after receipt of the appeal.
     (4) If any taxpayer is dissatisfied with a decision rendered in accordance with Subsection (3) by the county legislative body, the taxpayer may file an appeal with the commission in accordance with Section 59-2-1006.
     (5) For personal property assessed by the commission in accordance with Section 59-2-201, a taxpayer may make an appeal relating to the personal property in accordance with Section 59-2-1007.

Amended by Chapter 217, 2005 General Session
Amended by Chapter 244, 2005 General Session