County Board of Equalization denies one late appeal and approves factual-error corrections on four petitions

The Utah County Board of Equalization considered six petitions related to property valuations and approved corrections where staff and the assessor identified factual errors, while denying a late-filed appeal.

Bert Harvey of Utah County Tax Administration briefed the board that items 2, 3, 5 and 6 were being presented as factual-error petitions and that the auditor’s office recommended correcting those errors where the assessor concurred. He told the board that item 6’s assessor confirmation arrived after agenda publication, which changed his recommendation for that item.

On petition 4, which sought an appeal of value after the filing deadline, Harvey told commissioners the county’s records show an evaluation notice was sent on schedule and that the petitioner’s stated reason for a late filing (not receiving the notice) did not appear supported by those records. He said the county’s practice is to require evidence of an "extraordinary or unanticipated circumstance" to excuse a late filing and that an increase in valuation alone is generally not sufficient. "From our standpoint, from our records, it shows that we sent out a 2018 evaluation notice, timely," Harvey said.

Commissioners discussed the petitioner’s options to file on time next year or to appeal a denial to the state tax commission, which would conduct a fuller hearing. After discussion, the board denied petition number 4 and approved petitions 2, 3, 5 and 6 on motions and seconds.

The board acted on the items at the meeting and closed the Board of Equalization agenda after adopting the recommended outcomes.