Get Full Government Meeting Transcripts, Videos, & Alerts Forever!
Get email alerts on the Administrative Rules topic
No spam. Unsubscribe anytime.
Commission adopts rule clarifying county board procedures for late-filed property tax appeals
Summary
The Commission adopted amendments to R884-24P-66 requiring county boards of equalization to issue written decisions on whether to accept late-filed appeals and making that determination appealable to the Tax Commission; the rule also addresses late farmland appeals.
Commissioner Rebecca L. Rockwell presented proposed amendments to R884-24P-66 to clarify when a county board of equalization must accept late-filed appeals (generally filed after the Sept. 15 deadline). The proposed amendments require that county boards decide in writing whether to accept a late-filed appeal and make that determination appealable to the State Tax Commission; the rule also provides parallel procedures for late-filed appeals under the Farmland Assessment Act when those appeals are filed within 60 days of the deadline.
Commissioner Rockwell moved to adopt the amendments to R884-24P-66; Commissioner Valentine took a roll call vote and the motion passed unanimously. The amendments reference Utah Code Ann. Sections 59-2-516, 59-2-1001, and 59-2-1004 in the rule text and will be published as adopted.
