Current through Bulletin 2024-18, September 15, 2024
(1)
(a)
"Factual error" means an error described in Subsection (1)(b):
(i) that is objectively verifiable without
the exercise of discretion, opinion, or judgment;
(ii) that is demonstrated by clear and
convincing evidence; and
(iii) the
existence of which is recognized by the taxpayer and the county
assessor.
(b) Subject to
Subsection (1)(c), "factual error" includes an error that is:
(i) a mistake in the description of the size,
use, or ownership of a property;
(ii) a clerical or typographical error in
reporting or entering the data used to establish valuation or
equalization;
(iii) an error in the
classification of a property that is eligible for a property tax exemption,
deferral, reduction, or abatement under Section
59-2-103;
(iv) valuation of a property that is not in
existence on the lien date; and
(v)
a valuation of a property assessed more than once, or by the wrong assessing
authority.
(c) "Factual
error" does not include:
(i) an alternative
approach to value;
(ii) a change in
a factor or variable used in an approach to value;
(iii) an adjustment to a valuation
methodology; or
(iv) an assertion
of an error in the classification of property as residential property eligible
to receive a residential exemption if:
(A) an
application for the residential exemption is required under Section
59-2-103.5; and
(B) the application described in Subsection
(1)(c)(iv)(A) was not timely filed.
(2) To achieve standing with the county board
of equalization and have a decision rendered on the merits of the case, the
taxpayer shall provide the following minimum information to the county board of
equalization:
(a) the name and address of the
property owner;
(b) the
identification number, location, and description of the property;
(c) the value placed on the property by the
county assessor;
(d) the taxpayer's
estimate of the fair market value of the property;
(e) evidence or documentation that supports
the taxpayer's claim for relief; and
(f) the taxpayer's signature.
(3) If the evidence or
documentation required under Subsection (2) is not attached, the county will
notify the taxpayer in writing of the defect in the claim and permit at least
ten calendar days to cure the defect before dismissing the matter for lack of
sufficient evidence to support the claim for relief.
(4) If the taxpayer appears before the county
board of equalization and fails to produce the evidence or documentation
described under Subsection (2) and the county has notified the taxpayer under
Subsection (3), the county may dismiss the matter for lack of evidence to
support a claim for relief.
(5) If
the information required under Subsection (2) is supplied, the county board of
equalization shall render a decision on the merits of the case.
(6)
(a) The
county board of equalization may dismiss an appeal for lack of jurisdiction
when the taxpayer limits arguments to issues not under the jurisdiction of the
county board of equalization.
(b)
(i) The county board of equalization may not
dismiss an appeal for a party's failure to sign or return a
stipulation.
(ii) A party's failure
to sign or return a stipulation may not be considered by the board of
equalization to be acceptance of the terms of the stipulation.
(7) The county board of
equalization shall prepare and maintain a record of the appeal.
(a) For appeals concerning property value,
the record shall include:
(i) the name and
address of the property owner;
(ii)
the identification number, location, and description of the property;
(iii) the value placed on the property by the
county assessor;
(iv) the basis for
appeal stated in the taxpayer's appeal;
(v) facts and issues raised in the hearing
before the county board that are not clearly evident from the county assessor's
records; and
(vi) the decision of
the county board of equalization and the reasons for the decision.
(b) The record may be included in
the minutes of the hearing before the county board of equalization.
(8)
(a) The county board of equalization shall
notify the taxpayer in writing of its decision.
(b) The notice required under Subsection
(8)(a) shall include:
(i) the name and address
of the property owner;
(ii) the
identification number of the property;
(iii) the date the notice was sent;
(iv) a notice of appeal rights to the
commission; and
(v) a statement of
the decision of the county board of equalization; or
(vi) a copy of the decision of the county
board of equalization.
(9) A county shall maintain a copy of a
notice sent to a taxpayer under Subsection (8).
(10) If a decision affects the exempt status
of a property, the county board of equalization shall prepare its decision in
writing, stating the reasons and statutory basis for the decision.
(11) Decisions by the county board of
equalization are final orders on the merits.
(12) Except as provided in Subsection (14), a
county board of equalization shall accept an application to appeal the
valuation or equalization of a property owner's real property that is filed
after the time period prescribed by Subsection
59-2-1004(3)(a) if any of the following conditions apply:
(a)
During the period prescribed by Subsection
59-2-1004(3)(a),
the property owner was incapable of filing an appeal as a result of a medical
emergency to the property owner or an immediate family member of the property
owner, and no co-owner of the property was capable of filing an
appeal.
(b) During the period
prescribed by Subsection
59-2-1004(3)(a),
the property owner or an immediate family member of the property owner died,
and no co-owner of the property was capable of filing an appeal.
(c) The county did not comply with the
notification requirements of Section
59-2-919.1.
(d) A factual error is discovered in the
county records pertaining to the subject property.
(e) The property owner was unable to file an
appeal within the time period prescribed by Subsection
59-2-1004(3)(a) because of extraordinary and unanticipated circumstances that occurred during
the period prescribed by Subsection
59-2-1004(3)(a),
and no co-owner of the property was capable of filing an appeal.
(13) Appeals accepted under
Subsection (12)(d) shall be limited to correction of the factual error and any
resulting changes to the property's valuation.
(14) Subsection (12) applies only to appeals
filed for a tax year for which the treasurer has not made a final annual
settlement under Section
59-2-1365.
