DAR File No. 27155

Tax Commission, Administration

R861-1A-37

Provisions Relating to Disclosure of Commercial Information Pursuant to Utah Code Ann. Section 59-1-404

NOTICE OF PROPOSED RULE

DAR File No.: 27155
Filed: 05/14/2004, 01:27
Received by: NL

RULE ANALYSIS

Purpose of the rule or reason for the change:

Section 59-1-404 indicates that certain property tax commercial information may be disclosed.

Summary of the rule or change:

The proposed section clarifies the term "assessed value of the property", and property tax commercial information that may be disclosed under Subsection 59-1-404(3). (DAR NOTES: The previous proposed new Section R861-1A-37 that was published in the March 1, 2004, issue of the Bulletin under DAR No. 26943 will be allowed to lapse as those provisions are no longer necessary because they have been codified in S.B. 163 (2004). S.B. 163 is found at UT L 2004 Ch 294, was effective 03/23/2004.)

State statutory or constitutional authorization for this rule:

Section 59-1-404

Anticipated cost or savings to:

the state budget:

None--Any impacts were considered in S.B. 163 (2004).

local governments:

None--Any impacts were considered in S.B. 163 (2004).

other persons:

None--Any impacts were considered in S.B. 163 (2004).

Compliance costs for affected persons:

None--The amendment clarifies the instances when particular commercial information meets the statutory criteria for disclosure.

Comments by the department head on the fiscal impact the rule may have on businesses:

There is no fiscal impact on business as a result of this area.

The full text of this rule may be inspected, during regular business hours, at the Division of Administrative Rules, or at:

Direct questions regarding this rule to:

Cheryl Lee at the above address, by phone at 801-297-3900, by FAX at 801-297-3919, or by Internet E-mail at clee@utah.gov

Interested persons may present their views on this rule by submitting written comments to the address above no later than 5:00 p.m. on:

07/15/2004

This rule may become effective on:

07/16/2004

Authorized by:

Pam Hendrickson, Commissioner

RULE TEXT

R861. Tax Commission, Administration.

R861-1A. Administrative Procedures.

R861-1A-37. Provisions Relating to Disclosure of Commercial Information Pursuant to Utah Code Ann. Section 59-1-404.

A. The provisions of this rule apply to the disclosure of commercial information under Section 59-1-404. For disclosure of information other than commercial information, see rule R861-1A-12.

B. For purposes of Section 59-1-404, "assessed value of the property" includes any value proposed for a property.

C. Information that may be disclosed under Section 59-1-404(3) includes:

1. the following information related to the property's tax exempt status:

a) information provided on the application for property tax exempt status;

b) information used in the determination of whether a property tax exemption should be granted or revoked; and

c) any other information related to a property's property tax exemption;

2. the following information related to penalty or interest relating to property taxes that the county legislative body determines should be abated:

a) the amount of penalty or interest that is abated;

b) information provided on an application or request for abatement of penalty or interest;

c) information used in the determination of the abatement of penalty or interest; and

d) any other information related to the amount of penalty or interest that is abated; and

3. the following information related to the amount of property tax due on property:

a) the amount of taxes refunded or deducted as an erroneous or illegal assessment under Section 59-2-1321;

b) information provided on an application or request that property has been erroneously or illegally assessed under Section 59-2-1321; and

c) any other information related to the amount of taxes refunded or deducted under 3.a).

KEY: developmentally disabled, grievance procedures, taxation, disclosure requirements

[September 25, 2003]2004

Notice of Continuation April 22, 2002

59-1-404

ADDITIONAL INFORMATION

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For questions regarding the content or application of this rule, please contact Cheryl Lee at the above address, by phone at 801-297-3900, by FAX at 801-297-3919, or by Internet E-mail at clee@utah.gov

For questions about the rulemaking process, please contact the Division of Administrative Rules (801-538-3764). Please Note: The Division of Administrative Rules is NOT able to answer questions about the content or application of these administrative rules.