Utah § 59-2-912 - Time for adoption of levy -- Certification to county auditor.
Full text of Utah Utah Code § 59-2-912 — Time for adoption of levy -- Certification to county auditor., with citation guidance and answers to common questions.
§ 59-2-912. Time for adoption of levy -- Certification to county auditor.
59-2-912.
Time for adoption of levy -- Certification to county auditor.
(1)
Except as provided in Subsection (2), the governing body of each taxing entity shall before June 22 of each year:
(a)
adopt a proposed tax rate, or, if the tax rate is not more than the certified tax rate, a final tax rate for the taxing entity; and
(b)
report the rate and levy, and submit the statement required under Section 59-2-913 and any other information prescribed by rules of the commission for the preparation, review, and certification of the tax rate, to the county auditor of the county in which the taxing entity is located.
(2)
If the governing body of a taxing entity does not receive the taxing entity's certified tax rate at least seven days prior to the date described in Subsection (1), the governing body of the taxing entity shall, no later than 14 days after receiving the certified tax rate from the county auditor:
(a)
adopt a proposed tax rate, or, if the tax rate is not more than the certified tax rate, a final tax rate for the taxing entity; and
(b)
comply with the requirements of Subsection (1)(b).
(3)
(a)
If the governing body of a taxing entity fails to comply with Subsection (1) or (2), the auditor of the county in which the taxing entity is located shall notify the taxing entity by certified mail of the deficiency and forward all available documentation to the commission.
(b)
Upon receipt of the notice and documentation from the county auditor under Subsection (3)(a), the commission shall hold a hearing on the matter and certify an appropriate tax rate.
Section 59-2-912 ("Time for adoption of levy -- Certification to county auditor.") is part of the Utah Code, the codified statutory law of Utah. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Utah § 59-2-912?
A common citation format is "Utah Code § 59-2-912" (Utah). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Utah law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Utah official source linked on this page or consult a licensed Utah attorney.
How does Utah § 59-2-912 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Utah can advise on how this section applies to you. Contact your state or local bar association for a referral.
