59-2-912 - Time for adoption of levy -- Certification to county auditor. - Utah Statutes

59-2-912. Time for adoption of levy -- Certification to county auditor.
(1) The governing body of each taxing entity shall:
(a) before June 22 of each year, adopt a proposed or, if the tax rate is not more than thecertified tax rate, a final tax rate for the taxing entity; and
(b) report the rate and levy, and submit the statement required under Section 59-2-913and any other information prescribed by rules of the commission for the preparation, review, andcertification of the rate, to the county auditor of the county in which the taxing entity is located.
(2) (a) If the governing body of any taxing entity fails to comply with Subsection (1), theauditor of the county in which the taxing entity is located shall notify the taxing entity bycertified mail of the deficiency and forward all available documentation to the commission.
(b) Upon receipt of the notice and documentation from the county auditor underSubsection (2)(a), the commission shall hold a hearing on the matter and certify an appropriaterate.

Amended by Chapter 329, 2007 General Session