Commissioners spent a lengthy portion of the Dec. 2 meeting detailing how centrally assessed properties — including pipelines, railroads and large mines — affect Grand County’s property‑tax base and can produce significant, multi‑year repayment obligations when companies successfully appeal valuations.

Commissioner Winfield described the county’s recent settlement with Mid America Pipeline and said the county will need to repay roughly $1.7 million covering tax years 2017–2023, with costs shared among the county, school district, library and other taxing entities. “We’ve been hit with…about $1,700,000 that has to be repaid back,” Winfield said, noting the multi‑year nature of the obligation.

The commission discussed the Utah Association of Counties (UAC) effort to coordinate lobbying and legal support. At the UAC meeting commissioners said the 29 counties voted unanimously to pursue state‑level changes that would reduce repeated appeal‑driven liability. Staff presented UAC’s requested pooled funding (a $250,000 effort) and showed Grand County’s assessed share as $6,130; Winfield said he planned to place that amount on the next commission meeting for a formal vote.

Legal and legislative context was also discussed. Commissioners referenced bill language (identified in the meeting as SB0038) that would apportion court‑ordered refunds and legal costs among taxing entities, and they reported a statute passed in 2025 allowing counties to allocate legal expenses proportionately across taxing entities when a final judgment requires refunds.

Commissioners described several approaches they are pursuing: join UAC’s pooled effort, press legislators to change the statutory framework so the state has greater "skin in the game," and encourage county participation on UAC policy steering committees. Commissioner McCurdy urged colleagues to participate directly in UAC steering committees to shape legislation.

Next steps: the commission will consider formally approving a $6,130 contribution to UAC at the next meeting and staff will continue to coordinate with UAC and legal counsel about strategy and cost apportionment.