59-2-924.1 - Commission authorized to adjust taxing entity's certified rate for clerical error -- Requirements -- Amount of adjustment.
59-2-924.1. Commission authorized to adjust taxing entity's certified rate forclerical error -- Requirements -- Amount of adjustment.
(1) For purposes of this section:
(a) "Clerical error" means the following in an assessment roll:
(i) an omission;
(ii) an error; or
(iii) a defect in form.
(b) "Year" means the period beginning on January 1 and ending on December 31 duringwhich 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 inSubsection (3) if the county legislative body in which the taxing entity is located certifies to thecommission in writing that:
(a) the taxing entity's assessment roll contained a clerical error;
(b) the county adjusted the clerical error on the assessment roll;
(c) the taxing entity's actual collections for the year were different than the taxing entity'sbudgeted collections for the year; and
(d) the taxing entity notified the county legislative body of the clerical error after thecounty treasurer mailed the tax notices under Section 59-2-1317, but no later than 60 days afterthe day on which the county treasurer made the final annual settlement with the taxing entityunder Section 59-2-1365.
(3) (a) The adjustment under Subsection (2) is an amount equal to the lesser of:
(i) the difference between the taxing entity's budgeted collections for the year and thetaxing entity's actual collections for the year; or
(ii) the amount of the clerical error.
(b) The commission shall make an adjustment under Subsection (2) no later than 90 daysafter the day on which the county treasurer made the final annual settlement with the taxing entityunder Section 59-2-1365.
Enacted by Chapter 53, 1997 General Session