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Board of Equalization denies most late valuation appeals, approves one factual correction
Summary
At its Oct. 23, 2018 session, the Utah County Board of Equalization denied multiple late appeals for property valuations (citing administrative rules and mailing/filing deadlines), approved one petition to correct a factual error, and accepted one petition to hear an appeal because of state-timing concerns.
The Utah County Board of Equalization met Oct. 23, 2018 and considered seven agenda items including several late property valuation appeals. Tax administration staff, led by Bert Harvey, recommended denial for most late petitions, saying the circumstances presented did not meet the administrative-rule standard for extraordinary circumstances or did not show how a medical event prevented timely filing.
Harvey described Petition #4 as a late filing where the petitioner had previously appealed a 2017…
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