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Utah County abates tax on Novos Camunas parcel after owner cites appeal confusion
Summary
The Utah County Commission approved a tax abatement for Novos Camunas LLC after owner Rick Mango said conflicting hearing-officer language and informal county guidance left him unaware he needed to appeal a 2018 valuation to the state. The board abated the tax to a $1.2 million base plus a 6% increase and approved related waivers.
The Utah County Board of Commissioners on Wednesday approved a set of property-tax actions that included a tax abatement for a parcel owned by Novos Camunas LLC, following testimony from the owner that he was confused by the appeals paperwork.
Rick Mango, who identified himself as the owner of Novos Camunas LLC, told the board he bought the property shortly before a county assessment listed its value at about $2.6 million, while his purchase price was $1,000,000. Mango said he pursued an appeal for the 2017 assessment at the state level and was told by county staff the 2018 matter would be addressed when the state ruled on the 2017 appeal. “I bought it at $1,000,000,” Mango said, recounting repeated conversations with county staff that led him to believe the county and state proceedings would be consolidated.
County staff and the assessor’s office told the commission the record is more complicated. Chris Paulson, county assessor, clarified that a hearing officer report for 2018 included language that the appeal was denied but also referenced the 2017 appeal, producing ambiguous wording. Paulson said there was an understanding that, had a stipulation been approved, the permitted 2018 valuation would have been a 6% increase from the prior year.
Commissioners noted the procedural point that an assessed value ‘rolls forward’ while appeals are pending, and that the Board of Commissioners does not directly change assessed values but may abate tax amounts to reflect an intended valuation. After discussion, a commissioner moved to approve the recommended tax actions per recommendation letter 2019-12 with modifications. The board abated parcel number 90540023 to reflect a $1,200,000 base valuation plus a 6% annual increase for the 2018 tax year and waived penalties and interest on two other parcels. The motion carried 3–0.
The action does not alter the county’s assessed-value processes or the State Tax Commission’s role; staff advised that owners who want further change to assessed values must pursue appeals through the state. The minutes and the recommendation letter were recorded as the basis for the board’s action.
The board handled the abatement as a tax-administration remedy rather than a retroactive reappraisal; commissioners said the remedy reflected the unique timing of Mango’s appeals and the apparent inconsistency between the hearing officer language and the practical outcome for the owner.
