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Commission clarifies county BOE procedures, requires written decisions on late-filed appeals
Summary
The commission approved submitting R884-24P-66 to clarify when county boards of equalization must accept late-filed property tax appeals and to require written decisions on accepting late appeals that are appealable to the commission; Commissioner Michael Cragun called the change 'a good change.'
The Utah State Tax Commission on Sept. 3 approved submitting amendments to R884-24P-66 (County Board of Equalization Procedures and Appeals) to the Office of Administrative Rules to clarify procedures for late-filed property tax appeals.
Commissioner Rebecca L. Rockwell said the proposed amendments require a county board of equalization to decide in writing whether to accept a late-filed appeal; that written decision would itself be appealable to the commission. The proposal also adds parallel procedures for late-filed appeals under the Farmland Assessment Act filed within 60 days and adjusts circumstances under which a county board must accept a late appeal. Commissioner Michael J. Cragun described the change as "a good change" and said he believed it would resolve conflicts by ensuring appeals go to the county first and then to the commission. The commission moved to submit the proposed amendments and approved the motion unanimously on a roll-call vote.
If published, the amendments will be subject to the standard public comment period in the Utah State Bulletin.
