Utah § 59-2-1328 - Judgment or order against state or taxing entity -- Payment to taxpayer -- County recovery of portion of payment to taxpayer from the state or a taxing entity other than the county -- Apportionment of expenses incurred by county in objection to assessment by commission.
Full text of Utah Utah Code § 59-2-1328 — Judgment or order against state or taxing entity -- Payment to taxpayer -- County recovery of portion of payment to taxpayer from the state or a taxing entity other than the county -- Apportionment of expenses incurred by county in objection to assessment by commission., with citation guidance and answers to common questions.
§ 59-2-1328. Judgment or order against state or taxing entity -- Payment to taxpayer -- County recovery of portion of payment to taxpayer from the state or a taxing entity other than the county -- Apportionment of expenses incurred by county in objection to assessment by commission.
Effective 1/1/2024 59-2-1328.
Judgment or order against state or taxing entity -- Payment to taxpayer -- County recovery of portion of payment to taxpayer from the state or a taxing entity other than the county -- Apportionment of expenses incurred by county in objection to assessment by commission.
(1)
If a taxpayer obtains a final and unappealable judgment or order in accordance with Section 59-2-1330 ordering a reduction in the amount of any tax levied against any property for which the taxpayer paid a tax or any portion of a tax under this chapter for a calendar year, the state or the taxing entity against which the taxpayer obtained the final and unappealable judgment or order shall:
(a)
audit and allow the final and unappealable judgment or order;
(b)
cause a warrant to be drawn for the amount recovered by the final and unappealable judgment or order; and
(c)
pay the taxpayer as required by Section 59-2-1330.
(2)
At the request of a county, the state or a taxing entity shall cause a warrant to be drawn upon the treasurer of the state or the taxing entity in favor of the county:
(a)
if:
(i)
the final and unappealable judgment or order described in Subsection (1) is obtained against a county; and
(ii)
any portion of the taxes included in the final and unappealable judgment or order described in Subsection (1):
(A)
is levied by the state or a taxing entity other than the county; and
(B)
has been paid over to the state or the taxing entity described in Subsection (2)(a)(ii)(A) by the county; and
(b)
for the state's or the taxing entity's proportionate share of a payment to a taxpayer required by Section 59-2-1330.
(3)
For purposes of Subsection (2), the state's or a taxing entity's proportionate share of a payment to a taxpayer required by Section 59-2-1330 is an amount equal to the product of:
(a)
the percentage by which the amount of any tax levied against any property for which the taxpayer paid a tax under this chapter for a calendar year was reduced in accordance with the final and unappealable judgment or order described in Subsection (1); and
(b)
the total amount of the taxes for the property described in Subsection (1) paid over to the state or the taxing entity by the county for the calendar year described in Subsection (3)(a).
(4)
If the final and unappealable judgment or order described in Subsection (1) results from an objection to the commission's assessment of property to which the county is a party under Section 59-2-1007, any expenses incurred by the county in connection with the objection shall be apportioned proportionately among each taxing entity located within the county.
Section 59-2-1328 ("Judgment or order against state or taxing entity -- Payment to taxpayer -- County recovery of portion of payment to taxpayer from the state or a taxing entity other than the county -- Apportionment of expenses incurred by county in objection to assessment by commission.") 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 § 59-2-1328?
A common citation format is "Utah Code § 59-2-1328" (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 § 59-2-1328 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.
