Title 42 — Taxation

A. A property owner who is dissatisfied with the valuation or classification of the property as determined by a county board of equalization or a petitioner whose petition is denied by the county board of equalization, in whole or in part, may appeal directly to court within sixt…

A. Any party, or the department, that is dissatisfied with the valuation or classification of property reviewed by the state board of equalization may appeal to court as provided by this article. B. The department or a county assessor who is dissatisfied with the determination by…

A property owner who is not satisfied with the valuation or legal classification of the property as determined by the department may appeal directly to superior court as provided by this article on or before December 15.

An appeal to court from the state board of equalization or a county board of equalization relating to changes in assessments under section 42-15105 due to new construction, additions to or deletions from assessment parcels or changes in property use that occur after September 30 …

1. A new owner of property that was valued by the assessor and that changed ownership before December 15 of the valuation year may appeal the valuation or legal classification to court on or before December 15 of the valuation year. 2. If the change of ownership occurs after Dece…

A. If, in the director's opinion, a decision by a county board of equalization or the state board of equalization is erroneous, the director may appeal the decision to superior court in the manner provided by this article on or before the final date that a taxpayer may file an ap…

A. A court appeal relating to valuation or classification of property is commenced by filing a notice of appeal with either the tax court or the superior court pursuant to section 12-163, subsection B. B. The notice of appeal shall contain a statement of the reasons why the valua…

A. Except as provided in subsection B, the appellant shall name as defendants: 1. In an appeal by the taxpayer involving property that is valued by the department, both the department and either this state or the county in which the property is located, whichever collects the tax…

A. A copy of the notice of appeal shall be served on the defendant or defendants within ten days after filing in the manner provided for service of process in the rules of civil procedure or by certified mail. B. In an appeal taken by the county or the department, service shall b…

A. All taxes levied and assessed against property for the year on which an appeal has been filed by the property owner shall be paid before they become delinquent. B. If the taxes are not paid before becoming delinquent, the court shall dismiss the appeal except when either of th…

Any taxpayer who appeals to court shall pay the filing and appearance fees prescribed by section 12-167 to the clerk of the court.

A. If two or more actions have been filed under this article for the same taxable year with respect to the same property, the actions shall be consolidated for the purpose of the hearing. B. At the hearing both parties may present evidence of any matters that relate to the classi…

A. If the court finds that the valuation is excessive or insufficient, the court shall find the property's full cash value. The court may find a full cash value that is higher or lower than the full cash value that was appealed regardless of which party filed the appeal, except a…

A. If judgment is awarded to a taxpayer who paid the taxes to the county treasurer: 1. The county treasurer of the county in which the property is located shall pay the judgment out of monies collected from property taxes during the next fiscal year, unless there are sufficient a…

A. The clerk of the court shall transmit the judgment to the clerk of the board of supervisors or to the department, whichever is appropriate, and to the county treasurer. B. Unless an appeal is taken according to the rules of civil procedure, the board of supervisors, county ass…

In this article, unless the context otherwise requires: 1. "Board" means the county board of equalization or the state board of equalization, as appropriate. 2. "Court" means either the superior court or tax court. 3. "Error" means any mistake in assessing or collecting property …

A. Subject to the limitations and conditions prescribed by this article, if a tax officer determines that any real or personal property has been assessed improperly as a result of a property tax error, the tax officer shall send the taxpayer a notice of proposed correction at the…

If a taxpayer whose personal property taxes have been assessed in error reports the error to the taxing authority before receiving a notice of proposed correction, no penalty may be applied and the tax roll shall be corrected to allow property taxes for the period affected by the…

A. If a taxpayer believes that the taxpayer's property has been assessed improperly as a result of a property tax error, the taxpayer shall file a notice of claim with the appropriate tax officer, either personally, electronically or by certified mail, as follows: 1. If the alleg…

A. In any hearing before the county board, state board or court in an appeal under this article, either party may present any evidence regarding property tax errors regardless of whether the evidence was presented when the notice of proposed correction or notice of claim was file…

A. In the case of real or personal property, the correction of errors under this article is limited to the period during which the current owner of record held title to the property, if the owner is a purchaser in good faith and without notice of any error that could have caused …

In valuing any property pursuant to this article, the tax officer shall use the valuation and legal classification criteria that were in effect on the valuation date for the tax year of the correction.

A. After receiving the tax roll, if the county treasurer determines that any property is omitted from the roll, or has reason to believe that any personal property that is omitted from the roll has not been taxed in any other county for that year, the treasurer shall request the …

A. The county treasurer shall mail a corrected billing to the taxpayer on the occurrence of any of the following: 1. The consent of the taxpayer to a tax roll correction. 2. The consent of the tax officer to the notice of claim. 3. The decision of the board of equalization. 4. Th…

In this chapter, unless the context otherwise requires: 1. "Commission" means the property tax oversight commission established by section 42-17002. 2. "Fire district" means a fire district established pursuant to title 48, chapter 5. 3. "Political subdivision" means a county, ch…

A. The property tax oversight commission is established to: 1. Further the public confidence in property tax limitations. 2. Provide a uniform methodology for determining those limitations. 3. Provide a continuing review of practices for ensuring a fair and equitable administrati…

A. The commission shall: 1. Establish procedures for deriving the information required by sections 15-905.01, 15-1461.01 and 42-17107, article 2 of this chapter, section 48-254 and paragraph 4 of this subsection. 2. Review the primary property tax levy of each political subdivisi…

A. If the commission notifies a political subdivision of a violation of section 15-905.01, 15-1461.01 or 42-17107 or article 2 of this chapter, notifies a special taxing district of a violation of section 48-254, notifies a fire district of a violation of section 48-807 or notifi…

A. If a governing body of a political subdivision or a fire district receives written notice of a violation of its allowable levy limit or truth in taxation limit under section 42-17003, and has not appealed the commission's decision pursuant to section 42-17004, the governing bo…

A. In addition to any other limitation that may be imposed, a county, charter county, city, charter city, town or community college district shall not levy primary property taxes in any year in excess of an aggregate amount computed as follows: 1. Determine the maximum allowable …

A. On or before February 10 of the tax year, the county assessor shall transmit and certify to the property tax oversight commission and to the governing body of the political subdivision or district in the county the values that are required to compute the levy limit prescribed …

A. When a tax rate is to be determined and taxes are levied, the county assessor shall make an estimate of the personal property to be added to the tax roll for purposes of computing the property tax rates pursuant to section 42-17151. B. The estimate shall be at least equal to t…

A. When the county assessor transmits valuations under section 42-17052, the assessor shall prepare and transmit a final levy limit worksheet to each city, town and community college district that imposes a primary property tax, to each fire district that imposes a secondary prop…

A. On or before February 15 of the tax year, the governing body of each county, city, town, community college district and fire district shall make available for public inspection the values determined in each numbered paragraph of section 42-17051, subsection A and in section 48…

A. If a county, city, town or community college district did not levy primary property taxes in the preceding tax year, the governing body shall submit a proposed amount to be raised by primary property taxes for approval of the voters. B. The election shall be held on the third …

A. In the event of a division of a county into two or more new counties or the consolidation of counties, the property tax oversight commission shall determine the maximum allowable levy of primary property taxes in each new county for the first full fiscal year after the new cou…

If an existing community college district merges with a contiguous county that is not a part of a community college district, the values used in computing the levy limit under section 42-17051 for the first year of the new district shall be: 1. For section 42-17051, subsection A,…

On or before the third Monday in July each year the governing body of each county and incorporated city or town shall prepare: 1. A full and complete statement of the political subdivision's financial affairs for the preceding fiscal year. 2. An estimate of the different amounts …

A. The annual estimate of expenses of each county, city and town shall include: 1. An estimate of the amount of money required for each item of expenditure necessary for county, city or town purposes, which must include, by fund: (a) Beginning in fiscal year 2013-2014, the estima…

A. The governing body of each county, city or town shall publish the estimates of revenues and expenses, or a summary of the estimates of revenues and expenses, and a notice of a public hearing of the governing body to hear taxpayers and make tax levies at designated times and pl…

A. The governing body of each county, city or town shall hold a public hearing on or before the fourteenth day before the day on which it levies taxes as stated in the notice under section 42-17103. Any taxpayer may appear and be heard in favor of or against any proposed expendit…

A. After the hearing on estimates under section 42-17104 is concluded, the governing body shall convene in a special meeting and finally determine and adopt estimates of proposed expenditures for the purposes stated in the published proposal. B. The adopted estimates constitute t…

A. Except as provided in subsection B, a county, city or town shall not: 1. Spend money for a purpose that is not included in its budget. 2. Spend money or incur or create a debt, obligation or liability in a fiscal year in excess of the amount stated for each purpose in the fina…

A. On or before February 10 of the tax year, the county assessor shall transmit and certify to the property tax oversight commission and to the governing body of the county, city or town the total net assessed values that are required to compute the levy limit prescribed by secti…

A. A city or town may encumber monies at the end of a fiscal year for any liabilities incurred during that fiscal year and still outstanding at the end of the fiscal year. B. Payments may be made from encumbered monies for a period of sixty days immediately after the end of the f…

A. This section provides an alternative and additional method for leasing municipal facilities. This section does not apply to leases entered into before or after March 31, 1965, nor to leases executed and existing on March 31, 1965, if the leases would have been valid regardless…

A. Notwithstanding any other provision of this article, a city or town that is incorporated after the third Monday in July or before June 30 in any fiscal year may adopt an interim budget by ordinance for the remainder of the fiscal year in which the city or town was incorporated…

A. On or before the third Monday in August each year, the governing body of each county, city, town, community college district and school district shall: 1. Fix, levy and assess the amount to be raised from primary property taxation and secondary property taxation. This amount, …

A. As soon as the county board of supervisors finally determines the estimated amounts provided for in article 2 of this chapter, it shall assess taxes for the estimated amounts on the taxable property of the county, according and in proportion to the individual and particular va…

A. Except as provided in subsection B of this section, a tax that is levied on real or personal property is a lien on the assessed property. B. A tax that is levied against personal property of a person who owns real property of a value of less than two hundred dollars in the cou…