59-2-307. Refusal by taxpayer to file signed statement -- Estimation of value -- Penalty.
(1) As used in this section, "program manager" means the same as that term is defined in Section. 59-2-1601
(2) Each person that fails to file the signed statement required by Sectionor Section, fails to file the signed statement with respect to name and place of residence, or fails to appear and testify when requested by the county assessor shall pay a penalty equal to 10% of the estimated tax due, but not less than $25 for each failure to file a signed and completed statement. 59-2-306 59-2-306.5 The program manager shall notify the county assessor of a telecommunications service provider's failure to file the signed statement. The county assessor shall collect each penalty under Subsectionin the manner provided by Sectionsand, except as otherwise provided for in this section, or by a judicial proceeding brought in the name of the county assessor. (2)(a) 59-2-1302 59-2-1303 The county assessor shall pay all money recovered under this section into the county treasury.
(3) Upon a showing of reasonable cause, a county may waive or reduce a penalty imposed under Subsection. (2)(a) Except as provided in Subsection, a county assessor may impose a penalty under Subsection (2)(a) on or after May 16 of the year the county assessor requests the statement described in Sectionor is due under Section. (3)(b)(ii) 59-2-306 59-2-306.5 A county assessor may not impose a penalty under Subsectionuntil 30 days after the postmark date of mailing of a subsequent notice if the signed statement described in Sectionis requested: (2)(a) 59-2-306 on or after March 16; or by a county assessor of a county of the first class, as classified in Section. 17-60-104
(4) If an owner neglects or refuses to file a signed statement as required under Sectionafter the county assessor makes a request: 59-2-306 the county assessor shall: make a record of the failure to file; and make an estimate of the value of the property of the owner based on known facts and circumstances; and the county assessor of a county of the first class, as classified in Section: 17-60-104 shall make a subsequent request by mail for the signed statement, informing the owner of the consequences of not filing a signed statement; and may impose a fee for the actual and necessary expenses of the mailing under this Subsection. (4)(a) If a telecommunications service provider neglects or refuses to file a signed statement in accordance with Section, the program manager shall make: 59-2-306.5 a record of the failure to file; a request by mail for the signed statement, informing the telecommunications service provider of the consequences of not filing a signed statement; and an estimate of the value of the personal property of the telecommunications service provider based on known facts and circumstances. The program manager may impose a fee for the actual and necessary expenses of the mailing under this Subsection. (4)(b) A county board of equalization or the commission may not reduce the value fixed by the county assessor in accordance with Subsectionor the program manager in accordance with Subsection. (4)(a)(i) (4)(b)(i)