2011 Utah Code
Title 59 Revenue and Taxation
Chapter 2 Property Tax Act
Section 912 Time for adoption of levy -- Certification to county auditor.

59-2-912. Time for adoption of levy -- Certification to county auditor.
(1) The governing body of each taxing entity shall:
(a) before June 22 of each year, adopt a proposed or, if the tax rate is not more than the certified tax rate, a final tax rate for the taxing entity; and
(b) report the rate and levy, and submit the statement required under Section 59-2-913 and any other information prescribed by rules of the commission for the preparation, review, and certification of the rate, to the county auditor of the county in which the taxing entity is located.
(2) (a) If the governing body of any taxing entity fails to comply with Subsection (1), the auditor of the county in which the taxing entity is located shall notify the taxing entity by certified mail of the deficiency and forward all available documentation to the commission.
(b) Upon receipt of the notice and documentation from the county auditor under Subsection (2)(a), the commission shall hold a hearing on the matter and certify an appropriate rate.