59-2-1004 - Appeal to county board of equalization -- Real property -- Time period for appeal -- Decision of board -- Extensions approved by commission -- Appeal to commission.
59-2-1004. Appeal to county board of equalization -- Real property -- Time periodfor appeal -- Decision of board -- Extensions approved by commission -- Appeal tocommission.
(1) (a) A taxpayer dissatisfied with the valuation or the equalization of the taxpayer's realproperty may make an application to appeal by:
(i) filing the application with the county board of equalization within the time perioddescribed in Subsection (2); or
(ii) making an application by telephone or other electronic means within the time perioddescribed in Subsection (2) if the county legislative body passes a resolution under Subsection(5) authorizing applications to be made by telephone or other electronic means.
(b) The contents of the application shall be prescribed by rule of the county board ofequalization.
(2) (a) Except as provided in Subsection (2)(b), for purposes of Subsection (1), ataxpayer shall make an application to appeal the valuation or the equalization of the taxpayer'sreal property on or before the later of:
(i) September 15 of the current calendar year; or
(ii) the last day of a 45-day period beginning on the day on which the county auditormails the notice under Section 59-2-919.1.
(b) Notwithstanding Subsection (2)(a), in accordance with Title 63G, Chapter 3, UtahAdministrative Rulemaking Act, the commission shall make rules providing for circumstancesunder which the county board of equalization is required to accept an application to appeal that isfiled after the time period prescribed in Subsection (2)(a).
(3) The owner shall include in the application under Subsection (1)(a)(i) the owner'sestimate of the fair market value of the property and any evidence which may indicate that theassessed valuation of the owner's property is improperly equalized with the assessed valuation ofcomparable properties.
(4) (a) The county board of equalization shall meet and hold public hearings asprescribed in Section 59-2-1001.
(b) The county board of equalization shall make a decision on each appeal filed inaccordance with this section within a 60-day period after the day on which the application ismade.
(c) The commission may approve the extension of a time period provided for inSubsection (4)(b) for a county board of equalization to make a decision on an appeal.
(d) The decision of the board shall contain a determination of the valuation of theproperty based on fair market value, and a conclusion that the fair market value is properlyequalized with the assessed value of comparable properties.
(e) If no evidence is presented before the county board of equalization, it will bepresumed that the equalization issue has been met.
(f) (i) If the fair market value of the property that is the subject of the appeal deviatesplus or minus 5% from the assessed value of comparable properties, the valuation of the appealedproperty shall be adjusted to reflect a value equalized with the assessed value of comparableproperties.
(ii) The equalized value established under Subsection (4)(f)(i) shall be the assessed valuefor property tax purposes until the county assessor is able to evaluate and equalize the assessedvalue of all comparable properties to bring them all into conformity with full fair market value.
(5) If any taxpayer is dissatisfied with the decision of the county board of equalization,the taxpayer may file an appeal with the commission as prescribed in Section 59-2-1006.
(6) A county legislative body may pass a resolution authorizing taxpayers owing taxes onproperty assessed by that county to file property tax appeals applications under this section bytelephone or other electronic means.
Amended by Chapter 231, 2008 General Session
Amended by Chapter 301, 2008 General Session
Amended by Chapter 382, 2008 General Session