UTAH CODE (Last Updated: January 16, 2015) |
Title 59. Revenue and Taxation |
Chapter 2. Property Tax Act |
Part 9. Levies |
§ 59-2-921. Changes in assessment roll -- Rate adjustments -- Exemption from notice and public hearing provisions.
Latest version.
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(2) A taxing entity is not required to comply with the notice and public hearing provisions of Section 59-2-919 if the commission, the county board of equalization, or a court of competent jurisdiction: (a) changes a taxing entity's adopted tax rate; or (b) (i) makes a reduction in the taxing entity's assessment roll; and (ii) the taxing entity adopts by resolution an increase in its tax rate above the certified tax rate as a result of the reduction under Subsection (2)(b)(i). (3) A rate adjustment under this section for: (a) a taxing entity shall be: (i) made by the county auditor; (ii) aggregated; (iii) reported by the county auditor to the commission; and (iv) certified by the commission; and (b) the state shall be made by the commission.
Amended by Chapter 204, 2009 General Session