|
Before January 1
|
Taxing Entities
|
County, city and town legislative bodies and all
taxing entities are to inform USTC of boundary changes,
annexations and creation of new taxing entities in
order to obtain the proper tax base. 10-1-116 & 17A-1-102,
etc.
|
|
On January 1
|
Assessor
|
Assessor & Treasurer
|
Assessor & Treasurer
|
Recorder
Recorder
|
|
Lien Date --All
property appraised based upon situs and status
as of this date (real and personal). 59-2-104,
59-2-303, 59-2-306 and 59-2-1302
|
Exemption status
determined by ownership on this day (unless
the property is subsequently purchased by a
governmental entity in which case the entity
shall collect and pay a proportional tax based
upon the length of time the property was not
owned by the entity or an unmarried surviving
spouse or minor orphan of a veteran). 59-2-1101
|
Interest rate
to be applied to delinquent real and personal
property taxes is established as of this date.
The interest rate is 6% above the
Targeted Federal Funds Rate. 59-2-1331
|
Provide all deed changes on centrally assessed property to the
Property Tax Division.
Provide all annexations to the Tax Commission.
|
|
|
On January 1 (suggested date)
|
Assessor |
Statements of personal
property should be mailed to property owners. 59-2-306
(suggested date) |
|
On first Monday in January
|
Assessor, Treasurer & Auditor |
Make annual settlement
with the county auditor for all revenues collected
in the previous year. 59-2-1316 |
|
By January 15
|
State Trust Lands
Administration
|
|
State Trust Lands Administration
as well as the chief executive officer of any
state agency (if applicable) provides USTC
with a list of lands sold by the state for
assessment and nomenclature purposes. 59-2-215 |
|
|
By January 31
|
|
Provide county
assessors with maps and plats showing legal
description changes for previous year. 17-21-22
|
Mail returns to
centrally assessed taxpayers.
|
Provide updated
(suggested) nomenclature of taxing entities
and tax areas to county assessors.
|
Send letters to
county auditors requesting year-end data
be sent to the Tax Commission by the end of
February. |
|
|
By February 1
|
Recorder
|
Assessor & USTC
|
USTC |
|
Complete the transfer
of the prior year's deed information to USTC
for the annual Sales Ratio Study.
|
Complete the mailing
of Real Property Transfer Surveys for prior
year deeds.
|
Furnish assessor
with a list of state lands sold and a list
of certain patented lands for assessment purposes. 59-2-216 |
|
|
February 15
|
USTC
Treasurer
|
Provide to county assessor
list of state-assessed commercial vehicle companies
for assessment of transportation-related real/personal
property and application of federal relief.
Provide PTD with deliquent centrally-assessed taxpayers. |
|
By the end of February
|
Auditor |
Send year-end data to
USTC |
|
Prior to March 1
|
County Legislative
Body/Auditor |
|
Notify USTC of
desire to use modified version of "Notice
of Property Valuation and Tax Changes" form. USTC
must respond within 15 days. R884-24P-24 |
|
|
On or before March 1
|
USTC
|
County BOE (Auditor)
|
USTC
|
Taxing Entity |
|
Mail revised blank
forms for Report 750,"Year End Statement
of Taxes Charged, Collected and Disbursed and
Report 700, "County Auditor Annual report
for Redevelopment Tax Increment". 59-1-210
|
Annual applications
for exemptions based on use for religious,
charitable or educational purposes filed with
county. 59-2-1101 & R884-24P-35
|
Centrally assessed
property owners file statements of property
owned, etc., with USTC. 59-2-202 (public
utilities), 59-2-207 (mining claims)
|
Taxing entities
proposing tax increases are to inform the county
auditor of the date, time and place of their
public budget hearing (59-2-918) or public
hearing (59-2-919). |
|
|
On or before March 15
|
Treasurer |
Complete the official
record of delinquent taxes, and attach the "Treasurer's
Certificate to Record of Delinquent Taxes" . |
|
March 15
|
|
Calculate state-assessed
commercial vehicle county property tax allocation
percentage for current year and provide to
USTC Administration/Distribution Section
|
Send updated tax
forms to county auditors and include any information
the local entities will need for the tax rate
setting process. |
|
|
By March 31
|
Assessor & USTC
|
Auditor
|
Treasurer |
|
Mutually approve
a final sales list for use in the annual Sales
Ratio Study. R884-24P-27(C)4
|
Submit County
Auditor's Annual Neighborhood Redevelopment
Agency Report to USTC. This report shows
the value, tax increment requested, tax increment
paid, etc. to redevelopment agencies. 17B-4-1306
|
Submit the completed
Report 750, "Year End Statement of Taxes
Charged, Collected and Disbursed" to the
Tax Commission. Provide taxing entities
with a statement of taxes charged and distributed
for previous tax year. 59-1-210 |
|
|
By April 1
|
County BOE (Auditor) |
County notifies previously
exempt property owners who failed to file annual
signed statement of the board's intent to revoke
their exemption. 59-2-1102 |
|
April 30
|
USTC |
Provide county assessor
with a preliminary Sales Ratio Study. R884-24P-27(C)5 |
|
By May 1
|
USTC |
USTC
|
USTC
|
County BOE/Auditor
|
Taxpayer |
|
Update the disks
for collecting current-year values and the related
information and forward it to the county auditors.
|
Assess centrally
assessed property and notify owners and county
assessors of the assessment. 59-2-201
|
Notify counties
of estimated cost of personal property audits
for the current fiscal year. 59-2-705
|
County BOE shall hold hearings
and render written decisions to determine exemptions.
59-2-1102
|
Greenbelt applications
due. 59-2-508
|
|
|
By May 15
|
|
Send to county
auditor:
- Five-year collection rate for each taxing
entity R884-24P-24(L)
- Three-year BOE average adjustment percentage
R884-24P-24(L)
- Any adjustments to revenue or value
dictated by the legislature
|
The decision of
the BOE on exemptions to be sent to person
or organization applying for the exemption.
59-2-1102 |
|
|
Prior to May 22
|
Assessor |
Complete assessment roll
and deliver to county auditor with required signed
statement . 59-2-303 & 59-2-311 |
|
Prior to May 25
|
USTC |
Apportion to each tax
area the value of centrally assessed property and
provide apportioned values to county auditors. 59-2-801 |
|
On or before June 1
|
Assessor
|
Auditor
|
USTC
|
Taxpayer
|
USTC
|
|
Prepare statement
of the current-year taxable values for each
entity (Report 697) and changes in real property
values resulting from factoring, reappraisal
and legislative/or court changes (Report 714)
and deliver to the county auditor and USTC.
59-2-924
|
Send the current-year
values and all related information to the State
Tax Commission by disk.
|
Provide county
auditors with a list of all judgments issued
by USTC between June 1 and December 15 of the
previous year and December16 and May 31st of
the current year.
|
Centrally assessed property owners file appeals with State Tax
Commission. 59-2-1007
|
Supply proposed personal property valuation schedules to counties
and interested parties. |
|
|
On or before June 8
|
|
Send a list of
centrally assessed values to county auditors.
59-2-802 |
Report taxable
value to the Tax Commission (Report 232/233). 59-2-322 |
|
|
By June 8
|
|
State Tax Commission
calculates the certified tax rates and sends
the reports to county auditors. and
s
|
Provide certified
tax rates, forms, instructions and valuation
information to each taxing entity. (59-2-913 & 59-2-924)
The following Reports are included:
- 693 Tax Rate Summary
- 694 Single Levy Proposed Tax Rate
Worksheet
- 694A Multiple Levy Proposed Tax
Rate Valuation Summary
- 694B Multiple Levy Proposed Tax
Rate Worksheet
- 713 Single Levy Certified Tax
Rate Worksheet
- 713A Certified Tax Rate Valuation
Summary
- 713B Multiple Levy Certified Tax
Rate Worksheet
|
|
|
June 10
|
USTC |
Complete the annual Sales
Ratio Study and issue any corrective action orders.
R884-24P-27(D)4 |
|
From June 1
to October 1
|
USTC |
Conduct hearings on centrally
assessed appeals. 59-2-1007 |
|
Approximately June 15
|
USTC
USTC
|
State Tax Commission
shall ascertain from the State Board of Education
the weighted pupil units in each school district.
59-2-902
List of appeals and values in jeopardy to county auditor. |
|
Before June 17 or within 10 days after report required
in 59-2-322 is filed
|
USTC & Auditor |
Transmit to county auditor
a statement of any changes made by USTC to the assessment
book of the county. Auditor is to make corresponding
changes in the county's assessment book. 59-2-323 |
|
By June 20
|
County BOE/Auditor |
File appeal of any Sales
Ratio corrective action order. R861-1A-11(A) |
|
By June 22
|
USTC
|
USTC
|
Taxing Entity
|
Auditor |
|
Certifies the
rate (minimum basic levy) that will generate
the revenue specified by the legislature. 53A-17a-135
|
Calculates the
rate of state tax to be levied and collected
on the taxable value of all property in the
state, which is the State Assessing and Collecting
Levy. Transmits this rate to each county auditor
and to the State Auditor's office. 59-2-901
|
Adopt tentative
budgets and proposed tax rates and report them
to the county auditor on Report 693. 59-2-909,
912, 913 and 924 (See also 10-5-112, 10-6-133,
17A-1-430 and 53A-16-106) The county
auditor signs and transmits these completed
forms to USTC.
|
Signs and transmits completed taxing entity forms showing the proposed
budgets and tax rates to USTC. 59-2-913 |
|
|
Before July 1
|
USTC |
Conducts public hearing
on Sales Ratio corrective action orders. R861-1A-11(A) |
|
On or before July 1
|
|
Conducts public
hearing on personal property valuation schedules.
|
Review and revise
5-year reappraisal plans. |
|
|
Before July 7
|
USTC |
Examine and compare reports
of county auditors to equalize the assessment of
taxable property among the counties of the state. 59-2-1009 |
|
July 10
|
USTC |
Issue final orders on
the appeal of orders issued as a result of the annual
Sales Ratio Study. R861-1A-11(C) |
|
By July 15
|
|
Send preliminary approval of
proposed tax rates to the county auditor to
be used on the "Notice of Valuation and
Tax Change".
|
|
|
On or before July 22
|
County BOE/Auditor
|
Auditor
|
County BOE/Auditor |
|
Factor areas included
in the Sales Ratio corrective action order
before the "Notice of Valuation and Tax
Changes" are sent out. R861-1A-11(C)
|
Prepare and mail "Notice
of Valuation and Tax Changes" to all real
property owners, including centrally assessed
property owners. 59-2-919
|
By September 15th
of the current year or within 45 days following
mailing of notice, applications for appeal
of locally assessed real property are due to
the county board of equalization. 59-2-1004 & 59-2-1001 |
|
|
On or before August 1
|
|
Conduct scheduling
conference with centrally assessed parties
to a hearing for appealing values. 59-2-1007
|
Mail bill to county
assessors for personal property auditing services. |
|
|
August 6
|
USTC |
Complete all Sales Ratio
corrective action order compliance audits. R884-24p-27(E)5 |
|
By August 15
|
Recorder |
Report all ownership
changes for the first seven months to county assessors.
(Subsequent ownership changes are reported on the
fifteenth day of each month for the remainder of
the year.) 17-21-22 |
|
By August 17
|
Taxing Entities & Auditor
|
Taxing Entity |
|
Taxing entities
proposing judgment levy and tax increases are
to advertise the tax increase and/or judgment
levy, hold public hearings, adopt by resolution
final budgets and tax rates and report this
information to county auditor & USTC on
Report 800 "Resolution Adopting
Final Tax Rates and Budgets". If
the resolution is not forwarded to auditor
by August 17, auditor is to forward the certified
tax rate to USTC. 59-2-920
|
Specific public
notice ( Truth in Taxation advertisements)
of public hearings must be provided in the
two weeks preceding the hearing. 59-2-919 |
|
|
On or before September 1
|
Auditor or Treasurer
|
Auditor or Treasurer
|
Treasurer |
|
Application for
homeowner's credit (circuit breaker) filed
with county. 59-2-1206
|
Applications for
tax relief filed with county for veteran and
blind exemptions and indigent abatements and
deferrals. 59-2-1105 (veteran); 59-2-1106 (blind);
59-2-1109 (indigent)
|
Remit payment
to USTC for personal property audit services |
|
|
September 15
|
Board of Equalization |
Deadline for filing appeals
(or 45 days after Valuation Notice, whichever is
later). |
|
By September 30 (suggested)
|
USTC |
Final approval of the
certified and proposed tax rates for each taxing
entity. Once approved, the USTC sends official
notice of the approval to the county auditors. 59-2-914 |
|
By October 1
|
|
County board of
equalization issues decisions on real property
appeals. 59-2-1004 Within 30 days of
final action, decisions of county boards of
equalization are to be appealed to USTC. 59-2-1006
|
Gives final rule
approval on personal property valuation schedules. |
|
|
Before October 2
|
USTC |
Farmland Advisory Committee
reports recommendation of land classification and
taxable valuations per acre to the State Tax
Commission. 59-2-514 |
|
Before October 15
|
Auditor
USTC
|
Make official record
of all changes ordered by the county board of equalization
and affix signed statement to the record. 59-2-1011
Letters sent to power companies requesting KWH information
for the pumping plant exemption . 59-2-1110 |
|
Prior to November 1
|
Auditor |
County auditor is to:
- deliver the corrected assessment roll to the
county treasurer with signed
statement . 59-2-326
- charge the county treasurer to account for
all taxes levied (with some exceptions). 59-2-327
- report post-board of equalization values to
State Auditor and USTC (Report 233A). 59-2-325
|
|
By November 1
|
Treasurer
|
County Legislative
Body
|
Redevelopment
Agencies |
|
Mail tax notices.
(Tax notices to include notice of budget hearings
for calendar-year entities). 59-2-918 & 59-2-1317
|
Publish in two
newspaper issues a notice of proclamation extending
the date when taxes become delinquent (if applicable)
to noon, December 20). 59-2-1332
|
Redevelopment
agencies file reports with county auditors,
USTC, the State Board of Education, and
all taxing entities impacted. 17B-4-1303 |
|
|
By November 15
|
|
Inform county
auditor of all judgments issued by USTC between
June 1 and November 15. This requires
USTC to adopt a self-imposed cut-off date for
issuing further judgments through the end of
the calendar year.
|
Calculate state
assessed commercial vehicle statewide tax rate
for upcoming year and provide to Motor Vehicle
Division.
|
Calculate federal mandated relief
percentage for transportation companies and provide
county assessors with the percentage to be applied
to related commercial vehicle property.
|
Pumping plant
exemption information sent to county treasurers
and power comanies. |
|
|
November 30
|
Auditor /Treasurer
|
Assessor |
|
If county submits request for
homeowner credit reimbursement to USTC by November
30, payment will be received by January 1. If
the list is not received by November 30th,
payment is to be made within 30 days of receipt
of the list. 59-2-1206
|
If a reappraisal order was
issued on June 10, submit the preliminary report
stating 1) why standards were not met, and;
2) a plan for completion of the ordered reappraisal.
R884-24P-27(4)(b) |
|
|
December 1st
|
Treasurer |
Unpaid taxes on real
property become delinquent and 2% penalty applied. 59-2-1331 |
|
On or before December 15
|
County Legislative Body & Calendar
Year Taxing Entities |
Counties and other calendar
year taxing entities declaring tax increases, comply
with the requirements of 59-2-918 and adopt budget
for next fiscal (calendar) year. 17-36-15 |
|
Noon, December 30
|
Treasurer |
Alternate date on which
real property taxes become delinquent if county takes
action to extend the delinquency date. 59-2-1332 |
|
On or before December 31
|
|
May either mail
notices of delinquency or publish a list of
delinquent taxpayers in newspaper having general
circulation. 59-2-1332.5 |
|
|
By December 31
|
Taxpayer/USTC
|
County Legislative
Body |
|
Applications for
homeowner's tax credits filed with the Tax
Commission for reimbursement if not previously
claimed with the county. 59-2-1205
|
Counties adopt
budget for next fiscal year. 17-36-15 |
|
|
Before January 1
|
Taxing Entities |
County, city and town
legislative bodies and all taxing entities are to
inform USTC of boundary changes, annexations and
creation of new taxing entities in order to obtain
the proper tax base. 10-1-116 & 17A-1-102
, etc. |
Daily, if practicable,
but not later than 3 days after receipt |
County Officers |
Deposit all public funds
in a qualified depository. 51-4-2
County
assessor to deposit funds into an account controlled
by the county treasurer. 59-2-1305 |
By the 10th day of each
month |
Treasurer |
Unless there is an otherwise written
agreement, county treasurers disburse tax monies collected
the preceding month to the taxing entities. 59-2-1365 |
On first Monday of March & June & second
Monday of Sept. and Dec. |
Treasurer & County
Legislative Body & Auditor |
Settle with the county legislative
body and file a statement with county auditors for
all monies collected by county treasurers. 59-2-1320 |
At least once each year |
Auditor |
Audit the county treasurer's delinquent
tax records and accounts for all redemption and interest
monies collected. 59-2-1345 |
Between March 15 and date
of tax sale |
Auditor & Treasurer |
Treasurer file a daily statement with
county auditor for all money received on redemptions
made for tax sale property. 59-2-1345 |
By 10th day of the month
following the end of a quarter |
County Legislative Body
|
Counties transmit quarterly to state
treasurer that portion of the .0003 state assessing
and collecting levy above the amount to which
the county is entitled. 59-2-906.1 ***As a
practical matter this only occurs in January. |
No sooner than 13 months
after billing |
Assessor & Treasurer |
County assessors/treasurers may sell
delinquent mobile homes used as primary residences
and assessed as personal property. 59-2-1303 |
Within 30 days of ordinance |
Municipal Leg Body |
Record with county recorder any annexations
or boundary adjustments. 10-2-425 |
Within 45 days of incorporation
or boundary change |
Municipal Leg Body |
File written notice of incorporation
or boundary change with USTC 10-1-116 |
At least quarterly |
Auditor |
Examine and reconcile the books and
accounts of the county assessor. 17-19-1 |
At least quarterly |
USTC |
Remit state-assessed commercial vehicle
collections to county treasurers. 59-2-1307 |
31 days after billing
Personal Property and Uniform Fee
If the tax is unpaid |
Assessor and Treasurer
|
The interest rate to be applied is 6 percentage points above
the Targeted Federal Funds Rate. 59-2-1302
|
In Kennecott Copper Corporation v. Salt Lake County , the
Utah Supreme Court provided the following guidelines:
"There is no universal rule by which directory provisions
may, under all circumstances, be distinguished from those
which are mandatory..."
The general rule is that a statute, prescribing the time
within which public officers are required to perform an official
act, is directory only, unless it contains negative words
denying the exercise of the power after the time specified,
or the nature of the act to be performed, or the language
used by the Legislature shows that the designation of time
was intended as a limitation.
Statutes involving the constructive steps to taxation are
deemed mandatory or directory depending upon whether or not
the directions given an officer are for the benefit of the
taxpayer. Where the purpose of the statute is not to protect
the taxpayer, but merely to set a guide for the tax officials,
a provision as to time when an act is to be performed is
ordinarily construed to be directory.
If the act is performed, but not in the time or in the precise
manner directed by the statute, the provision will not be
considered mandatory if the purpose of the statute has been
substantially complied with and no substantial rights have
been jeopardized.
Generally, dates which provide timely notice to taxpayer
to exercise rights or obligations under the law are mandatory.
These include:
