DAR File No. 28804

Tax Commission, Administration

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, 63-46b-3, and 63-46b-14

NOTICE OF PROPOSED RULE

DAR File No.: 28804
Filed: 06/15/2006, 10:07
Received by: NL

RULE ANALYSIS

Purpose of the rule or reason for the change:

The proposed amendment reinstates language that clarifies the time period for filing tax appeals.

Summary of the rule or change:

The proposed amendment reinstates language indicating that, unless otherwise provided, a petition for redetermination must be received in the commission offices no later than 30 days from the date of a notice that creates the right to appeal.

State statutory or constitutional authorization for this rule:

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, 63-46b-3, and 63-46b-14

Anticipated cost or savings to:

the state budget:

None--The proposed amendment clarifies that there is a 30-day filing period for filing a petition for redetermination, except as provided otherwise by statute.

local governments:

None--The proposed amendment clarifies that there is a 30-day filing period for filing a petition for redetermination, except as provided otherwise by statute.

other persons:

None--The proposed amendment clarifies that there is a 30-day filing period for filing a petition for redetermination, except as provided otherwise by statute.

Compliance costs for affected persons:

None--The proposed language clarifies the 30-day filing period for filing a petition for redetermination, unless otherwise provided by statute. This is a reinstatement of language that was previously repealed in error.

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

There is no fiscal on businesses. This is simply clarifying language that is being reinstated. Pam Hendrickson, Commission Chair

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:

07/31/2006

This rule may become effective on:

08/07/2006

Authorized by:

Pam Hendrickson, Commission Chair

RULE TEXT

R861. Tax Commission, Administration.

R861-1A. Administrative Procedures.

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, 63-46b-3, and 63-46b-14.

[A.](1) A request for a hearing to correct a property tax assessment pursuant to Section 59-2-1007 must be in writing. The request is deemed to be timely if:

[1.](a) it is received in the [Tax Commission]commission offices on or before the close of business of the last day of the time frame provided by statute; or

[2.](b) the date of the postmark on the envelope or cover indicates that the request was mailed on or before June 1.

[B.](2) [A]Except as provided in Subsection (3), a petition for redetermination must be received in the commission offices no later than 30 days from the date of a notice that creates the right to appeal. The petition is deemed to be timely if:

[1.](a) the petition is received in the [Tax Commission]commission offices on or before the close of business of the last day of the [time frame provided by statute]30-day period; or

[2.](b) the date of the postmark on the envelope or cover indicates that the request was mailed on or before the last day of the [time frame provided by statute]30-day period.

(3) A petition for redetermination filed in accordance with Sections 59-10-532 or 59-10-533 is deemed to be timely if:

(a) the petition is received in the commission offices on or before the close of business of the last day of the time frame provided by statute; or

(b) the date of the postmark on the envelope or cover indicates that the request was mailed on or before the last day of the time frame provided by statute.

[C.](4) Any party adversely affected by an order of the [Commission]commission may seek judicial review within the time frame provided by statute. Copies of the appeal shall be served upon the [Commission]commission and upon the Office of the Attorney General.

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

Date of Enactment or Last Substantive Amendment: [March 6, ]2006

Notice of Continuation: April 22, 2002

Authorizing, and Implemented or Interpreted Law: 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; 63-46b-3; 63-46b-14

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.