Utah § 59-2-919.2 - Consolidated advertisement of public hearings.
Full text of Utah Utah Code § 59-2-919.2 — Consolidated advertisement of public hearings., with citation guidance and answers to common questions.
§ 59-2-919.2. Consolidated advertisement of public hearings.
Effective 5/7/2025 59-2-919.2.
Consolidated advertisement of public hearings.
(1)
(a)
Except as provided in Subsection (1)(b), on the same day on which a taxing entity provides the notice to the county required under Subsection 59-2-919(8)(a)(i), the taxing entity shall provide to the county auditor the information required by Subsection 59-2-919(8)(a)(i).
(b)
A taxing entity is not required to notify the county auditor of the taxing entity's public hearing in accordance with Subsection (1)(a) if the taxing entity is exempt from the notice requirements of Section 59-2-919.
(2)
If as of July 22, two or more taxing entities notify the county auditor under Subsection (1), the county auditor shall by no later than July 22 of each year:
(a)
compile a list of the taxing entities that notify the county auditor under Subsection (1);
(b)
include on the list described in Subsection (2)(a), the following information for each taxing entity on the list:
(i)
the name of the taxing entity;
(ii)
the date, time, and location of the public hearing described in Subsection 59-2-919(8)(a)(i);
(iii)
the average dollar increase on a residence in the taxing entity that the proposed tax increase would generate;
(iv)
the average dollar increase on a business in the taxing entity that the proposed tax increase would generate;
(v)
the dollar amount of additional ad valorem tax revenue, as defined in Section 59-2-919, that would be generated each year if the proposed tax increase is approved;
(vi)
the approximate percentage increase in ad valorem tax revenue for the taxing entity if the proposed tax increase is approved; and
(vii)
other information approved by the commission;
(c)
provide a copy of the list described in Subsection (2)(a) to each taxing entity that notifies the county auditor under Subsection (1); and
(d)
in addition to the requirements of Subsection (3), if the county has a webpage, publish a copy of the list described in Subsection (2)(a) on the county's webpage until December 31.
(3)
(a)
Subject to Subsection (3)(b), at least two weeks before any public hearing included in the list under Subsection (2) is held, the county auditor shall publish:
(i)
the list compiled under Subsection (2); and
(ii)
a statement that:
(A)
the list is for informational purposes only;
(B)
the list should not be relied on to determine a person's tax liability under this chapter; and
(C)
for specific information related to the tax liability of a taxpayer, the taxpayer should review the taxpayer's tax notice received under Section 59-2-919.1.
(b)
The information described in Subsection (3)(a) shall be published:
(i)
electronically in accordance with Section 45-1-101;
under the following heading at the top of the document: "NOTICE OF PROPOSED TAX INCREASES."
(4)
A taxing entity that notifies the county auditor under Subsection (1) shall provide the list described in Subsection (2)(c) to a person:
(a)
who attends the public hearing described in Subsection 59-2-919(8)(a)(i) of the taxing entity; or
(b)
who requests a copy of the list.
(5)
(a)
A county auditor shall by no later than 30 days from the day on which the last publication of the information required by Subsection (3)(a) is made:
(i)
determine the costs of compiling the list; and
(ii)
charge each taxing entity included on the list an amount calculated by dividing the amount determined under Subsection (5)(a) by the number of taxing entities on the list.
(b)
A taxing entity shall pay the county auditor the amount charged under Subsection (5)(a).
(6)
The publication of the list under this section does not remove or change the notice requirements of Section 59-2-919 for a taxing entity.
(7)
In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission may make rules:
(a)
relating to the publication of a consolidated advertisement which includes the information described in Subsection (2) for a taxing entity that overlaps two or more counties;
(b)
relating to the payment required in Subsection (5)(b); and
(c)
to oversee the administration of this section and provide for uniform implementation.
Frequently Asked Questions About Utah § 59-2-919.2
What does Utah Code § 59-2-919.2 cover?
Section 59-2-919.2 ("Consolidated advertisement of public hearings.") 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 § 59-2-919.2?
A common citation format is "Utah Code § 59-2-919.2" (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 § 59-2-919.2 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.
