| (1) |
Except as provided in Subsection (2), the governing body of each taxing entity shall before June 22 of each year:
Terms Used In Utah Code 59-2-912- Deficiency: is a s defined in Section 59-1-1402. See Utah Code 59-1-101
- Governing body: means :
| (a) | for a county, city, or town, the legislative body of the county, city, or town; |
| (c) | for a school district, the local board of education; |
| (d) | for a special service district under Title 17D, Chapter 1, Special Service District Act:| (i) | the legislative body of the county or municipality that created the special service district, to the extent that the county or municipal legislative body has not delegated authority to an administrative control board established under Section 17D-1-301; or |
| (ii) | the administrative control board, to the extent that the county or municipal legislative body has delegated authority to an administrative control board established under Section 17D-1-301; or |
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| (e) | for a public infrastructure district under Title 17D, Chapter 4, Public Infrastructure District Act, the public infrastructure district's board of trustees. See Utah Code 59-2-102- 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
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| (a) |
adopt a proposed tax rate, or, if the tax rate is not more than the certified tax rate, a final tax rate for the taxing entity; and |
| (b) |
report the rate and levy, and submit the statement required under Section 59-2-913 and any other information prescribed by rules of the commission for the preparation, review, and certification of the tax rate, to the county auditor of the county in which the taxing entity is located. |
| (2) |
If the governing body of a taxing entity does not receive the taxing entity’s certified tax rate at least seven days prior to the date described in Subsection (1), the governing body of the taxing entity shall, no later than 14 days after receiving the certified tax rate from the county auditor:
| (a) |
adopt a proposed tax rate, or, if the tax rate is not more than the certified tax rate, a final tax rate for the taxing entity; and |
| (b) |
comply with the requirements of Subsection (1)(b). |
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| (3) |
| (a) |
If the governing body of a taxing entity fails to comply with Subsection (1) or (2), the auditor of the county in which the taxing entity is located shall notify the taxing entity by certified mail of the deficiency and forward all available documentation to the commission. |
| (b) |
Upon receipt of the notice and documentation from the county auditor under Subsection (3)(a), the commission shall hold a hearing on the matter and certify an appropriate tax rate. |
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Amended by Chapter 183, 2013 General Session
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