59-2-405.3. Uniform statewide fee on motor homes — Distribution of revenues.
| (1) |
For purposes of this section, “motor home” means:
Terms Used In Utah Code 59-2-405.3- Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
- Property: means property that is subject to assessment and taxation according to its value. See Utah Code 59-2-102
- State: when applied to the different parts of the United States, includes a state, district, or territory of the United States. See Utah Code 68-3-12.5
- Taxing entity: means any county, city, town, school district, special taxing district, special district under Title 17B, Limited Purpose Local Government Entities - Special Districts, or other political subdivision of the state with the authority to levy a tax on property. See Utah Code 59-2-102
| (a) |
a motor home, as defined in Section 13-14-102, that is required to be registered with the state; or |
| (b) |
a self-propelled vehicle that is:
| (i) |
modified for primary use as a temporary dwelling for travel, recreational, or vacation use; and |
| (ii) |
required to be registered with the state. |
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| (2) |
In accordance with Utah Constitution Article XIII, Section 2, Subsection (6), a motor home is:
| (a) |
exempt from the tax imposed by Section 59-2-103; and |
| (b) |
in lieu of the tax imposed by Section 59-2-103, subject to a uniform statewide fee described in Subsection (3). |
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| (3) |
The uniform statewide fee for a motor home is:
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Age of Motor Home |
Uniform Statewide Fee |
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15 or more years |
$90 |
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12 or more years but less than 15 years |
$180 |
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9 or more years but less than 12 years |
$315 |
|
6 or more years but less than 9 years |
$425 |
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3 or more years but less than 6 years |
$540 |
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Less than 3 years |
$690 |
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| (4) |
Notwithstanding Section 59-2-407, a motor home subject to the uniform statewide fee imposed by this section that is brought into the state shall, as a condition of registration, be subject to the uniform statewide fee unless all property taxes or uniform fees imposed by the state of origin have been paid for the current calendar year. |
| (5) |
| (a) |
Each county shall distribute the revenue collected by the county from the uniform statewide fee imposed by this section to each taxing entity in which each motor home subject to the uniform statewide fee is located in the same proportion in which revenue collected from the ad valorem property tax is distributed. |
| (b) |
Each taxing entity described in Subsection (5)(a) that receives revenue from the uniform statewide fee imposed by this section shall distribute the revenue in the same proportion in which revenue collected from the ad valorem property tax is distributed. |
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| (6) |
An appeal relating to the uniform statewide fee imposed on a motor home by this section shall be filed pursuant to Section 59-2-1005. |
Amended by Chapter 432, 2018 General Session
