State Codes and Statutes

Statutes > Utah > Title-59 > Chapter-02 > 59-2-926

59-2-926. Proposed tax increase by state -- Notice -- Contents -- Dates.
If the state authorizes a levy pursuant to Section 53A-17a-135 that exceeds the certifiedrevenue levy as defined in Section 53A-17a-103 or authorizes a levy pursuant to Section59-2-1602 that exceeds the certified revenue levy as defined in Section 59-2-102, the state shallpublish a notice no later than 10 days after the last day of the annual legislative general sessionthat meets the following requirements:
(1) (a) The Office of the Legislative Fiscal Analyst shall advertise that the stateauthorized a levy that generates revenue in excess of the previous year's ad valorem tax revenue,plus new growth, but exclusive of revenue from collections from redemptions, interest, andpenalties:
(i) in a newspaper of general circulation in the state; and
(ii) as required in Section 45-1-101.
(b) Except an advertisement published on a website, the advertisement described inSubsection (1)(a):
(i) shall be no less than 1/4 page in size and the type used shall be no smaller than 18point, and surrounded by a 1/4-inch border:
(ii) may not be placed in that portion of the newspaper where legal notices and classifiedadvertisements appear; and
(iii) shall be run once.
(2) The form and content of the notice shall be substantially as follows:
"NOTICE OF TAX INCREASE

The state has budgeted an increase in its property tax revenue from $__________ to$__________ or ____%. The increase in property tax revenues will come from the followingsources (include all of the following provisions):
(a) $__________ of the increase will come from (provide an explanation of the cause ofadjustment or increased revenues, such as reappraisals or factoring orders);
(b) $__________ of the increase will come from natural increases in the value of the taxbase due to (explain cause of new growth, such as new building activity, annexation, etc.);
(c) a home valued at $100,000 in the state of Utah which based on last year's (levy for thebasic state-supported school program, levy for the Property Tax Valuation Agency Fund, or both)paid $____________ in property taxes would pay the following:
(i) $__________ if the state of Utah did not budget an increase in property tax revenueexclusive of new growth; and
(ii) $__________ under the increased property tax revenues exclusive of new growthbudgeted by the state of Utah."

Amended by Chapter 388, 2009 General Session

State Codes and Statutes

Statutes > Utah > Title-59 > Chapter-02 > 59-2-926

59-2-926. Proposed tax increase by state -- Notice -- Contents -- Dates.
If the state authorizes a levy pursuant to Section 53A-17a-135 that exceeds the certifiedrevenue levy as defined in Section 53A-17a-103 or authorizes a levy pursuant to Section59-2-1602 that exceeds the certified revenue levy as defined in Section 59-2-102, the state shallpublish a notice no later than 10 days after the last day of the annual legislative general sessionthat meets the following requirements:
(1) (a) The Office of the Legislative Fiscal Analyst shall advertise that the stateauthorized a levy that generates revenue in excess of the previous year's ad valorem tax revenue,plus new growth, but exclusive of revenue from collections from redemptions, interest, andpenalties:
(i) in a newspaper of general circulation in the state; and
(ii) as required in Section 45-1-101.
(b) Except an advertisement published on a website, the advertisement described inSubsection (1)(a):
(i) shall be no less than 1/4 page in size and the type used shall be no smaller than 18point, and surrounded by a 1/4-inch border:
(ii) may not be placed in that portion of the newspaper where legal notices and classifiedadvertisements appear; and
(iii) shall be run once.
(2) The form and content of the notice shall be substantially as follows:
"NOTICE OF TAX INCREASE

The state has budgeted an increase in its property tax revenue from $__________ to$__________ or ____%. The increase in property tax revenues will come from the followingsources (include all of the following provisions):
(a) $__________ of the increase will come from (provide an explanation of the cause ofadjustment or increased revenues, such as reappraisals or factoring orders);
(b) $__________ of the increase will come from natural increases in the value of the taxbase due to (explain cause of new growth, such as new building activity, annexation, etc.);
(c) a home valued at $100,000 in the state of Utah which based on last year's (levy for thebasic state-supported school program, levy for the Property Tax Valuation Agency Fund, or both)paid $____________ in property taxes would pay the following:
(i) $__________ if the state of Utah did not budget an increase in property tax revenueexclusive of new growth; and
(ii) $__________ under the increased property tax revenues exclusive of new growthbudgeted by the state of Utah."

Amended by Chapter 388, 2009 General Session


State Codes and Statutes

State Codes and Statutes

Statutes > Utah > Title-59 > Chapter-02 > 59-2-926

59-2-926. Proposed tax increase by state -- Notice -- Contents -- Dates.
If the state authorizes a levy pursuant to Section 53A-17a-135 that exceeds the certifiedrevenue levy as defined in Section 53A-17a-103 or authorizes a levy pursuant to Section59-2-1602 that exceeds the certified revenue levy as defined in Section 59-2-102, the state shallpublish a notice no later than 10 days after the last day of the annual legislative general sessionthat meets the following requirements:
(1) (a) The Office of the Legislative Fiscal Analyst shall advertise that the stateauthorized a levy that generates revenue in excess of the previous year's ad valorem tax revenue,plus new growth, but exclusive of revenue from collections from redemptions, interest, andpenalties:
(i) in a newspaper of general circulation in the state; and
(ii) as required in Section 45-1-101.
(b) Except an advertisement published on a website, the advertisement described inSubsection (1)(a):
(i) shall be no less than 1/4 page in size and the type used shall be no smaller than 18point, and surrounded by a 1/4-inch border:
(ii) may not be placed in that portion of the newspaper where legal notices and classifiedadvertisements appear; and
(iii) shall be run once.
(2) The form and content of the notice shall be substantially as follows:
"NOTICE OF TAX INCREASE

The state has budgeted an increase in its property tax revenue from $__________ to$__________ or ____%. The increase in property tax revenues will come from the followingsources (include all of the following provisions):
(a) $__________ of the increase will come from (provide an explanation of the cause ofadjustment or increased revenues, such as reappraisals or factoring orders);
(b) $__________ of the increase will come from natural increases in the value of the taxbase due to (explain cause of new growth, such as new building activity, annexation, etc.);
(c) a home valued at $100,000 in the state of Utah which based on last year's (levy for thebasic state-supported school program, levy for the Property Tax Valuation Agency Fund, or both)paid $____________ in property taxes would pay the following:
(i) $__________ if the state of Utah did not budget an increase in property tax revenueexclusive of new growth; and
(ii) $__________ under the increased property tax revenues exclusive of new growthbudgeted by the state of Utah."

Amended by Chapter 388, 2009 General Session