59-2-1001 - County board of equalization -- Public hearings -- Hearing officers -- Notice of decision -- Rulemaking. - Utah Statutes

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Statutes > Utah > Title-59 > Chapter-02 > 59-2-1001

59-2-1001. County board of equalization -- Public hearings -- Hearing officers --Notice of decision -- Rulemaking.
(1) The county legislative body is the county board of equalization and the county auditoris the clerk of the county board of equalization.
(2) The county board of equalization shall adjust and equalize the valuation andassessment of the real and personal property within the county, subject to regulation and controlby the commission as prescribed by law. The county board of equalization shall meet and holdpublic hearings each year to examine the assessment roll and equalize the assessment of propertyin the county, including the assessment for general taxes of all taxing entities located in thecounty.
(3) For the purpose of this chapter, the county board of equalization may appoint hearingofficers for the purpose of examining applicants and witnesses. The hearing officers shalltransmit their findings to the board, where a quorum shall be required for final action upon anyapplication for exemption, deferral, reduction, or abatement.
(4) The clerk of the board of equalization shall notify the taxpayer, in writing, of anydecision of the board. The decision shall include any adjustment in the amount of taxes due onthe property resulting from a change in the taxable value and shall be considered the corrected taxnotice.
(5) During the session of the board, the assessor or any deputy whose testimony isneeded shall be present, and may make any statement or introduce and examine witnesses onquestions before the board.
(6) The county board of equalization may make and enforce any rule which is consistentwith statute or commission rule, and necessary for the government of the board, the preservationof order, and the transaction of business.

Amended by Chapter 227, 1993 General Session

State Codes and Statutes

Statutes > Utah > Title-59 > Chapter-02 > 59-2-1001

59-2-1001. County board of equalization -- Public hearings -- Hearing officers --Notice of decision -- Rulemaking.
(1) The county legislative body is the county board of equalization and the county auditoris the clerk of the county board of equalization.
(2) The county board of equalization shall adjust and equalize the valuation andassessment of the real and personal property within the county, subject to regulation and controlby the commission as prescribed by law. The county board of equalization shall meet and holdpublic hearings each year to examine the assessment roll and equalize the assessment of propertyin the county, including the assessment for general taxes of all taxing entities located in thecounty.
(3) For the purpose of this chapter, the county board of equalization may appoint hearingofficers for the purpose of examining applicants and witnesses. The hearing officers shalltransmit their findings to the board, where a quorum shall be required for final action upon anyapplication for exemption, deferral, reduction, or abatement.
(4) The clerk of the board of equalization shall notify the taxpayer, in writing, of anydecision of the board. The decision shall include any adjustment in the amount of taxes due onthe property resulting from a change in the taxable value and shall be considered the corrected taxnotice.
(5) During the session of the board, the assessor or any deputy whose testimony isneeded shall be present, and may make any statement or introduce and examine witnesses onquestions before the board.
(6) The county board of equalization may make and enforce any rule which is consistentwith statute or commission rule, and necessary for the government of the board, the preservationof order, and the transaction of business.

Amended by Chapter 227, 1993 General Session

State Codes and Statutes

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State Codes and Statutes

Statutes > Utah > Title-59 > Chapter-02 > 59-2-1001

59-2-1001. County board of equalization -- Public hearings -- Hearing officers --Notice of decision -- Rulemaking.
(1) The county legislative body is the county board of equalization and the county auditoris the clerk of the county board of equalization.
(2) The county board of equalization shall adjust and equalize the valuation andassessment of the real and personal property within the county, subject to regulation and controlby the commission as prescribed by law. The county board of equalization shall meet and holdpublic hearings each year to examine the assessment roll and equalize the assessment of propertyin the county, including the assessment for general taxes of all taxing entities located in thecounty.
(3) For the purpose of this chapter, the county board of equalization may appoint hearingofficers for the purpose of examining applicants and witnesses. The hearing officers shalltransmit their findings to the board, where a quorum shall be required for final action upon anyapplication for exemption, deferral, reduction, or abatement.
(4) The clerk of the board of equalization shall notify the taxpayer, in writing, of anydecision of the board. The decision shall include any adjustment in the amount of taxes due onthe property resulting from a change in the taxable value and shall be considered the corrected taxnotice.
(5) During the session of the board, the assessor or any deputy whose testimony isneeded shall be present, and may make any statement or introduce and examine witnesses onquestions before the board.
(6) The county board of equalization may make and enforce any rule which is consistentwith statute or commission rule, and necessary for the government of the board, the preservationof order, and the transaction of business.

Amended by Chapter 227, 1993 General Session