Utah County Commissioners approve tax actions with exceptions after several abatement requests

Utah County commissioners approved the property tax actions in the staff recommendation with a limited exception after hearing explanations from county attorneys and the treasurer’s office.

Chair introduced Regular Agenda item No. 2 and Paul Jones of the county attorney’s office summarized multiple tax cases the board was being asked to consider. Jones said BMC West Corporation submitted documentation for two checks but the treasurer’s office had no record that check No. 1660 (dated 11/29/2018) was deposited; the underlying tax liability across multiple parcels was approximately $36,000 and penalties and interest had accrued. Dana Barney of the treasurer’s office told the commission delinquent notices are mailed in December and taxpayers have through January to avoid a 1% penalty; BMC West did not pay until March, which triggered higher penalties and interest. The treasurer’s written recommendation was to deny relief on that account.

Commissioners discussed other cases in the package: an Ehart parcel in which the vesting deed listed a vacant lot as the tax mailing address, causing notices not to reach the owner; an estimated personal property account that arose because the previous owner did not file an equipment list (staff reported the new owner later filed an account showing taxable value above the $10,000 exemption); and a closing-era dispute where the title company or builder received notices for 2015 taxes that appear to have gone unpaid at closing.

After discussion and a request to obtain additional information on the Dunn matter, a commissioner moved to approve the property tax actions in the recommendation letter while continuing the Dunn request for one year. The motion carried unanimously (3–0). The board’s action approved the staff recommendations except where the commission explicitly continued review of the Dunn request for additional verification.