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Utah County commissioners approve property-tax actions with conditions, order further review on one parcel

Utah County Commission · November 26, 2019
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Summary

Commissioners approved property-tax actions with three outcomes: remit Angelina Layuga’s case to the assessor for an internal audit, abate half of Springville LLC’s penalties if full payment is made within 30 days, and continue review of JJMS Enterprises’ rollback assessment.

Utah County commissioners approved a set of property-tax actions after discussion about mailed notices, penalties and historical rollbacks.

During the discussion of regular agenda item 8, commissioners agreed to remit the Angelina Layuga parcel back to the county assessor for an internal audit after staff reported notices had been mailed and that the taxpayer contended the business was a rental and not the owner of additional property. Speaker 7 recommended the assessor review the file to resolve mailing and estimation questions.

Commissioners also addressed a Springville LLC account that staff said had penalties and interest totaling about $16,000. Speaker 4 moved to abate half of the penalties and interest provided the full tax payment was received within 30 days of the meeting date; the motion included the remaining balance becoming due within that 30-day window. Speaker 6 confirmed the proposal and staff clarified the abatement was conditioned on receipt of full payment.

A third parcel, JMMS Enterprises, which had been removed from greenbelt classification and had a rollback assessment dating to 2016, was continued so staff and the assessor could review the historical record and determine whether the rollback had been appropriately assessed.

The commission approved the combined motion to implement these recommendations; the motion was seconded and carried as recorded.

The actions require follow-up by the assessor’s office for the Angelina Layuga audit and the continued review of the JMMS Enterprises rollback assessment; the Springville LLC abatement will be processed if the payment condition is met within 30 days.