42-15103
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42-15103. Contents of notice form The notice form shall: 1. Prominently display a statement informing property owners that if a parcel of property is used as a rental unit and the property is listed on the notice as class three pursuant to section 42-12003, the owner must notify the county assessor of the rental use of the property or be subject to a civil penalty prescribed by section 42-12052. 2. Include a form with instructions on the procedure and deadlines for appealing the assessed valuation shown on the notice. The appeal form for property that is listed as class three pursuant to section 42-12003 shall contain simplified instructions and shall be separate from the appeal form for other classes of property. 3. Provide in a separate addendum a statement informing property owners of all of the following: (a) If a parcel of property is used for residential rental purposes, the parcel must be listed on the notice as class four, and the owner must register the residential rental property with the county assessor pursuant to section 33-1902 or the owner may be subject to a penalty. (b) If the owner is required to register the rental property with the county assessor and fails to do so after receipt of this notice, the city or town may impose a civil penalty payable to the city or town in the amount of one hundred fifty dollars per day for each day of violation, and the city or town may impose enhanced inspection and enforcement measures on the property. (c) If the city or town in which the property is located requires the lessor to pay transaction privilege tax on residential rent, a notice of applicable requirements imposed by the city or town and that failure to pay the applicable sales tax could result in a penalty or fine by the city or town. (d) A notice that residential rental properties are required to comply with the landlord tenant law pursuant to title 33, chapters 10 and 11. |