Tax & Accounting Blog

Utah State Tax Commission Amendments

Indirect Tax, ONESOURCE, ONESOURCE Property Tax August 6, 2012

Effective July 26, 2012, the Utah State Tax Commission has amended Utah Admin. R. R861-1A-20, “Time of Appeal Pursuant to Utah Code Ann. Sections 59-1-301, 59-1-501, 59-2-1007, 59-7-517, 59-10-532, 59-10-533, 59-10-535, 59-12-114, 59-13-210, 63G-4-201, 63G-4-401, 68-3-7, and 68-3-8.5”. This requires a request for a hearing to correct a centrally assessed property tax assessment, a petition for redetermination, or a petition for redetermination of a claim for refund, that is mailed but not received in Tax Commission offices is considered timely filed if the sender complies with mailing requirements under Utah Code Ann. Utah Code Ann. § 68-3-8.5(2)(b) and Utah Code Ann. § 68-3-8.5(2)(c) .

Also effective July 26, 2012, , the Utah State Tax Commission has amended Utah Admin R. R884-24P-66, “County Board of Equalization Procedures and Appeals Pursuant to Utah Code Ann. Section 59-2-1004.” The amendment modifies the information a property owner must supply a county board of equalization (BOE) to have standing to appeal the valuation of property for property tax purposes. Pursuant to the amendment, property owners must provide evidence or documentation that supports their claim. Prior to the amendment, taxpayers were required to provide a statement indicating the evidence they will present to the BOE. The amendment returns to the language that was in place prior to April 12, 2012