42-15103. Contents of notice form
The notice form shall:
1. Prominently display a statement informing property owners that if a parcel of
property is used as a rental unit and the property is listed on the notice as class three
pursuant to section 42-12003, the owner must notify the county assessor of the rental use
of the property or be subject to a civil penalty prescribed by section 42-12052.
2. Include a form with instructions on the procedure and deadlines for appealing
the assessed valuation shown on the notice. The appeal form for property that is listed
as class three pursuant to section 42-12003 shall contain simplified instructions and
shall be separate from the appeal form for other classes of property.
3. Provide in a separate addendum a statement informing property owners of all of
the following:
(a) If a parcel of property is used for residential rental purposes, the parcel
must be listed on the notice as class four, and the owner must register the residential
rental property with the county assessor pursuant to section 33-1902 or the owner may be
subject to a penalty.
(b) If the owner is required to register the rental property with the county
assessor and fails to do so after receipt of this notice, the city or town may impose a
civil penalty payable to the city or town in the amount of one hundred fifty dollars per
day for each day of violation, and the city or town may impose enhanced inspection and
enforcement measures on the property.
(c) If the city or town in which the property is located requires the lessor to pay
transaction privilege tax on residential rent, a notice of applicable requirements
imposed by the city or town and that failure to pay the applicable sales tax could result
in a penalty or fine by the city or town.
(d) A notice that residential rental properties are required to comply with the
landlord tenant law pursuant to title 33, chapters 10 and 11.
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