Utah 2025 Regular Session

Utah House Bill HB0272 Compare Versions

Version 1 (Old)

Version 2 (New)

Old	New		Differences
1		-	Enrolled Copy H.B. 272
	1	+	02-03 13:21 1st Sub. (Buff) H.B. 272
	2	+	Clinton D. Okerlund proposes the following substitute bill:
2	3		1
3	4		Vehicle Assessment Amendments
4	5		2025 GENERAL SESSION
5	6		STATE OF UTAH
6	7		Chief Sponsor: Clinton D. Okerlund
7		-	Senate Sponsor: ~~Wayne A. Harper~~
	8	+	Senate Sponsor:
8	9		2
9	10
10	11		3
11	12		LONG TITLE
12	13		4
13	14		General Description:
14	15		5
15	16		This bill addresses vehicle weights relating to vehicle registration and uniform fees in lieu
16	17		6
17	18		of property tax.
18	19		7
19	20		Highlighted Provisions:
20	21		8
21	22		This bill:
22	23		9
23	24		▸ modifies the weight at which a motor vehicle qualifies for a statewide uniform fee in lieu
24	25		10
25	26		of the property tax;
26	27		11
27	28		▸ modifies weight limits for vehicle registrations; and
28	29		12
29	30		▸ defines terms.
30	31		13
31	32		Money Appropriated in this Bill:
32	33		14
33	34		None
34	35		15
35	36		Other Special Clauses:
36	37		16
37	38		This bill provides a special effective date.
38	39		17
39	40		Utah Code Sections Affected:
40	41		18
41	42		AMENDS:
42	43		19
43	44		13-20-2, as last amended by Laws of Utah 2013, Chapter 124
44	45		20
45	46		41-1a-215.5, as last amended by Laws of Utah 2012, Chapter 397
46	47		21
47	48		41-1a-229, as last amended by Laws of Utah 2015, Chapter 412
48	49		22
49	50		41-1a-301, as last amended by Laws of Utah 2024, Chapter 251
50	51		23
51	52		41-1a-1206, as last amended by Laws of Utah 2024, Chapter 483
52	53		24
53	54		41-1a-1207, as last amended by Laws of Utah 1992, Chapter 54 and renumbered and
54	55		25
55	56		amended by Laws of Utah 1992, Chapter 1
56	57		26
57	58		41-1a-1219, as enacted by Laws of Utah 1996, Chapter 170
58	59		27
59	60		41-3-407, as last amended by Laws of Utah 1998, Chapters 222, 339
60	61		28
61		-	41-6a-1642, as last amended by Laws of Utah 2024, Chapters 459, 483 ~~H.B. 272 Enrolled Copy~~
	62	+	41-6a-1642, as last amended by Laws of Utah 2024, Chapters 459, 483
62	63		29
63	64		41-6a-1644, as last amended by Laws of Utah 2012, Chapter 360
	65	+	1st Sub. H.B. 272 1st Sub. (Buff) H.B. 272 02-03 13:21
64	66		30
65	67		59-2-102, as last amended by Laws of Utah 2024, Chapter 53
66	68		31
67	69		59-2-103, as last amended by Laws of Utah 2024, Chapter 253
68	70		32
69	71		59-2-103.5, as last amended by Laws of Utah 2024, Chapter 253
70	72		33
71	73		59-2-405, as last amended by Laws of Utah 2008, Chapter 210
72	74		34
73	75		59-2-405.1, as last amended by Laws of Utah 2012, Chapter 397
74	76		35
75	77		59-2-801, as last amended by Laws of Utah 2024, Chapter 269
76	78		36
77	79		59-2-804, as last amended by Laws of Utah 2020, Chapter 38
78	80		37
79	81		59-7-302, as last amended by Laws of Utah 2022, Chapter 228
80	82		38
81	83
82	84		39
83	85		Be it enacted by the Legislature of the state of Utah:
84	86		40
85	87		Section 1. Section 13-20-2 is amended to read:
86	88		41
87	89		13-20-2 . Definitions.
88	90		42
89	91		As used in this chapter:
90	92		43
91	93		(1) "Consumer" means an individual who enters into an agreement or contract for the
92	94		44
93	95		transfer, lease, purchase of a new motor vehicle other than for purposes of resale, or
94	96		45
95	97		sublease during the duration of the period defined under Section 13-20-5.
96	98		46
97	99		(2) "Manufacturer" means manufacturer, importer, distributor, or anyone who is named as
98	100		47
99	101		the warrantor on an express written warranty on a motor vehicle.
100	102		48
101	103		(3) "Motor home" means a self-propelled vehicular unit, primarily designed as a temporary
102	104		49
103	105		dwelling for travel, recreational, and vacation use.
104	106		50
105	107		(4)(a) "Motor vehicle" includes:
106	108		51
107	109		(i) a motor home, as defined in this section, but only the self-propelled vehicle and
108	110		52
109	111		chassis sold in this state;
110	112		53
111	113		(ii) a motor vehicle, as defined in Section 41-1a-102, sold in this state; and
112	114		54
113	115		(iii) a motorcycle, as defined in Section 41-1a-102, sold in this state if the motorcycle
114	116		55
115	117		is designed primarily for use and operation on paved highways.
116	118		56
117	119		(b) "Motor vehicle" does not include:
118	120		57
119	121		(i) those portions of a motor home designated, used, or maintained primarily as a
120	122		58
121	123		mobile dwelling, office, or commercial space;
122	124		59
123	125		(ii) a road tractor or truck tractor as defined in Section 41-1a-102;
124	126		60
125	127		(iii) a mobile home as defined in Section 41-1a-102;
126	128		61
127	129		(iv) any motor vehicle with a gross laden weight of over [12,000] 14,000 pounds,
128	130		62
129	131		except:
130		-	- 2 - Enrolled Copy H.B. 272
131	132		63
132	133		(A) a motor home as defined under Subsection (3); and
	134	+	- 2 - 02-03 13:21 1st Sub. (Buff) H.B. 272
133	135		64
134	136		(B) a farm tractor as defined in Section 41-1a-102;
135	137		65
136	138		(v) a motorcycle, as defined in Section 41-1a-102, if the motorcycle is designed
137	139		66
138	140		primarily for use or operation over unimproved terrain;
139	141		67
140	142		(vi) an electric assisted bicycle as defined in Section 41-6a-102;
141	143		68
142	144		(vii) a moped as defined in Section 41-6a-102;
143	145		69
144	146		(viii) a motor assisted scooter as defined in Section 41-6a-102; or
145	147		70
146	148		(ix) a motor-driven cycle as defined in Section 41-6a-102.
147	149		71
148	150		(5) "Recreational vehicle trailer" means a travel trailer, camping trailer, or fifth wheel
149	151		72
150	152		trailer.
151	153		73
152	154		Section 2. Section 41-1a-215.5 is amended to read:
153	155		74
154	156		41-1a-215.5 . Six-month registration.
155	157		75
156	158		(1)(a) Subject to the requirements of this section, a person may register a motorcycle or
157	159		76
158	160		motor vehicle of [12,000] 14,000 pounds or less gross laden weight for a six-month
159	161		77
160	162		period that begins on the first day of the calendar month of registration and expires
161	163		78
162	164		on the last day of the sixth month of registration.
163	165		79
164	166		(b) If the last day of the registration period falls on a day in which the appropriate state
165	167		80
166	168		or county offices are not open for business, the registration of the vehicle is extended
167	169		81
168	170		to midnight of the next business day.
169	171		82
170	172		(2) A registration under this section is subject to this chapter.
171	173		83
172	174		(3) The option to register a motorcycle or motor vehicle under this section shall be available
173	175		84
174	176		to a person when the division:
175	177		85
176	178		(a) has implemented the division's GenTax system; and
177	179		86
178	180		(b) at least 30 days before implementing the division's GenTax system as described in
179	181		87
180	182		Subsection (3)(a), has provided notice in a conspicuous place on the division's
181	183		88
182	184		website stating:
183	185		89
184	186		(i) the date the commission will implement the GenTax system; and
185	187		90
186	188		(ii) that, at the time the commission implements the GenTax system, the option to
187	189		91
188	190		register a motorcycle or motor vehicle for a six-month registration period will be
189	191		92
190	192		available.
191	193		93
192	194		Section 3. Section 41-1a-229 is amended to read:
193	195		94
194	196		41-1a-229 . Display of gross laden weight.
195	197		95
196	198		(1) Each vehicle registered by gross laden weight and exceeding [12,000] 14,000 pounds of
197	199		96
198	200		gross laden weight shall have the gross laden weight for which it is registered painted,
199		-	- 3 - H.B. 272 Enrolled Copy
200	201		97
201	202		stenciled, or shown by decal upon both the left and right sides of the vehicle, in a
	203	+	- 3 - 1st Sub. (Buff) H.B. 272 02-03 13:21
202	204		98
203	205		conspicuous place, in letters of a reasonable size as determined by the commission.
204	206		99
205	207		(2) If vehicles are registered in combination, the gross laden weight for which the
206	208		100
207	209		combination of vehicles is registered shall be displayed upon the power unit.
208	210		101
209	211		(3) An owner or operator of a vehicle or combination of vehicles may not display a gross
210	212		102
211	213		laden weight other than that shown on the certificate of registration of the vehicle.
212	214		103
213	215		(4) A park model recreational vehicle is exempt from this section.
214	216		104
215	217		(5) A violation of this section is an infraction.
216	218		105
217	219		Section 4. Section 41-1a-301 is amended to read:
218	220		106
219	221		41-1a-301 . Apportioned registration and licensing of interstate vehicles.
220	222		107
221	223		(1) For purposes of this section, "registrant" means an owner or operator of one or more
222	224		108
223	225		commercial vehicles operating in two or more jurisdictions applying for apportioned
224	226		109
225	227		registration and licensing of a commercial vehicle.
226	228		110
227	229		(2)(a) An owner or operator of a fleet of commercial vehicles based in this state and
228	230		111
229	231		operating in two or more jurisdictions may register commercial vehicles for operation
230	232		112
231	233		under the International Registration Plan or the Uniform Vehicle Registration
232	234		113
233	235		Proration and Reciprocity Agreement by filing an application with the division.
234	236		114
235	237		(b) The application shall include information that identifies the vehicle owner, the
236	238		115
237	239		vehicle, the miles traveled in each jurisdiction, and other information pertinent to the
238	240		116
239	241		registration of apportioned vehicles.
240	242		117
241	243		(c) The division may not grant apportioned registration for vehicles operated exclusively
242	244		118
243	245		in this state.
244	246		119
245	247		(3)(a) If no operations were conducted during the preceding year, in computing fees due:
246	248		120
247	249		(i) the application shall contain a statement of the proposed operations; and
248	250		121
249	251		(ii) the division shall determine fees based on average per vehicle distance
250	252		122
251	253		requirements under the International Registration Plan.
252	254		123
253	255		(b) At renewal, the registrant shall use the actual mileage from the preceding year in
254	256		124
255	257		computing fees due each jurisdiction.
256	258		125
257	259		(4) The division shall determine the registration fee for apportioned vehicles as follows:
258	260		126
259	261		(a) divide the in-jurisdiction miles by the total miles generated during the preceding year;
260	262		127
261	263		(b) total the fees for each vehicle based on the fees prescribed in Section 41-1a-1206; and
262	264		128
263	265		(c) multiply the sum obtained under Subsection (4)(b) by the quotient obtained under
264	266		129
265	267		Subsection (4)(a).
266	268		130
267	269		(5) The registrant may list trailers or semitrailers of apportioned fleets separately as "trailer
268		-	- 4 - Enrolled Copy H.B. 272
269	270		131
270	271		fleets" on the application, with the fees paid according to the total distance those trailers
	272	+	- 4 - 02-03 13:21 1st Sub. (Buff) H.B. 272
271	273		132
272	274		were towed in all jurisdictions during the preceding year mileage reporting period.
273	275		133
274	276		(6)(a)(i) When the registrant has paid the proper fees and cleared the property tax or
275	277		134
276	278		in lieu fee under Section 41-1a-206 or 41-1a-207, the division shall issue a
277	279		135
278	280		registration card and license plate for each unit listed on the application.
279	281		136
280	282		(ii) The owner or operator shall carry an original registration in each vehicle at all
281	283		137
282	284		times.
283	285		138
284	286		(b) The owner or operator may carry original registration cards for trailers or semitrailers
285	287		139
286	288		in the power unit.
287	289		140
288	290		(c)(i) In lieu of a permanent registration card or license plate, the division may issue
289	291		141
290	292		one temporary permit authorizing operation of new or unlicensed vehicles until
291	293		142
292	294		the permanent registration is completed.
293	295		143
294	296		(ii) Once a temporary permit is issued:
295	297		144
296	298		(A) neither the registrant nor the division may cancel the registration process; and
297	299		145
298	300		(B) the division shall complete registration and the registrant shall pay the fees
299	301		146
300	302		and any property tax or in lieu fee due for the vehicle for which the permit was
301	303		147
302	304		issued.
303	305		148
304	306		(iii) The division may not issue temporary permits for renewals.
305	307		149
306	308		(d)(i) The division shall issue one distinctive license plate for apportioned vehicles.
307	309		150
308	310		(ii) The owner or operator shall display the plate on the front of an apportioned truck
309	311		151
310	312		tractor or power unit or on the rear of any other apportioned vehicle.
311	313		152
312	314		(iii)(A) The division shall issue distinctive decals or a distinctive license plate
313	315		153
314	316		displaying the word "apportioned" or the abbreviation "APP" for each
315	317		154
316	318		apportioned vehicle.
317	319		155
318	320		(B) A registrant of an apportioned vehicle is not required to display a registration
319	321		156
320	322		decal.
321	323		157
322	324		(iv) At the request of a registrant of an apportioned vehicle, the division may issue a
323	325		158
324	326		second license plate, for a total of two, to display on both the front and rear of the
325	327		159
326	328		apportioned vehicle.
327	329		160
328	330		(e) The division shall charge a nonrefundable administrative fee, determined by the
329	331		161
330	332		commission pursuant to Section 63J-1-504, for each temporary permit, registration,
331	333		162
332	334		or both.
333	335		163
334	336		(7) Vehicles that are apportionally registered are fully registered for intrastate and interstate
335	337		164
336	338		movements, providing the registrant has secured proper interstate and intrastate
337		-	- 5 - H.B. 272 Enrolled Copy
338	339		165
339	340		authority.
	341	+	- 5 - 1st Sub. (Buff) H.B. 272 02-03 13:21
340	342		166
341	343		(8)(a) The division shall register vehicles added to an apportioned fleet after the
342	344		167
343	345		beginning of the registration year by applying the quotient under Subsection (4)(a)
344	346		168
345	347		for the original application to the fees due for the remainder of the registration year.
346	348		169
347	349		(b)(i) The owner shall maintain and submit complete annual mileage for each vehicle
348	350		170
349	351		in each jurisdiction, showing all miles operated by the lessor and lessee.
350	352		171
351	353		(ii) The fiscal mileage reporting period begins July 1, and continues through June 30
352	354		172
353	355		of the year immediately preceding the calendar year in which the registration year
354	356		173
355	357		begins.
356	358		174
357	359		(c)(i) An owner-operator, who is a lessor, may register the vehicle in the name of the
358	360		175
359	361		owner-operator.
360	362		176
361	363		(ii) The identification plates and registration card shall be the property of the lessor
362	364		177
363	365		and may reflect both the owner-operator's name and that of the carrier as lessee.
364	366		178
365	367		(iii) The division shall allocate the fees according to the operational records of the
366	368		179
367	369		owner-operator.
368	370		180
369	371		(d)(i) At the option of the lessor, the lessee may register a leased vehicle.
370	372		181
371	373		(ii) If a lessee is the registrant of a leased vehicle, both the lessor's and lessee's name
372	374		182
373	375		shall appear on the registration.
374	376		183
375	377		(iii) The division shall allocate the fees according to the records of the carrier.
376	378		184
377	379		(9)(a) When the division has accepted an application for apportioned registration, the
378	380		185
379	381		registrant shall preserve the records on which the application is based for a period of
380	382		186
381	383		three years after the close of the registration year.
382	384		187
383	385		(b) Upon request for audit as to accuracy of computations, payments, and assessments
384	386		188
385	387		for deficiencies, or allowances for credits, the registrant shall provide the records to
386	388		189
387	389		the division.
388	390		190
389	391		(c) The division may not make an assessment for deficiency or claim for credit for any
390	392		191
391	393		period for which records are no longer required.
392	394		192
393	395		(d) The division may assess interest in the amount prescribed by Section 59-1-402 from
394	396		193
395	397		the date due until paid on deficiencies found due after audit.
396	398		194
397	399		(e) Registrants with deficiencies are subject to the penalties under Section 59-1-401.
398	400		195
399	401		(f) The division may enter into agreements with other International Registration Plan
400	402		196
401	403		jurisdictions for joint audits.
402	404		197
403	405		(10)(a) Except as provided in Subsection (10)(b), the division shall deposit all state fees
404	406		198
405	407		collected under this section in the Transportation Fund.
406		-	- 6 - Enrolled Copy H.B. 272
407	408		199
408	409		(b) The commission may use the following fees as a dedicated credit to cover the costs
	410	+	- 6 - 02-03 13:21 1st Sub. (Buff) H.B. 272
409	411		200
410	412		of electronic credentialing as provided in Section 41-1a-303:
411	413		201
412	414		(i) $5 of each temporary registration permit fee paid under Subsection (13)(a)(i) for a
413	415		202
414	416		single unit; and
415	417		203
416	418		(ii) $10 of each temporary registration permit fee paid under Subsection (13)(a)(ii)
417	419		204
418	420		for multiple units.
419	421		205
420	422		(11) If registration is for less than a full year, the division shall assess fees for apportioned
421	423		206
422	424		registration according to Section 41-1a-1207.
423	425		207
424	426		(a)(i) If the registrant is replacing a vehicle for one withdrawn from the fleet and the
425	427		208
426	428		new vehicle is of the same weight category as the replaced vehicle, the registrant
427	429		209
428	430		shall file a supplemental application.
429	431		210
430	432		(ii) If the registrant is replacing a vehicle for one withdrawn from the fleet and the
431	433		211
432	434		new vehicle is heavier than the replaced vehicle, the division shall assess
433	435		212
434	436		additional registration fees.
435	437		213
436	438		(iii) If the registrant is replacing a vehicle for one withdrawn from the fleet, the
437	439		214
438	440		division shall issue a new registration card.
439	441		215
440	442		(b) If a vehicle is withdrawn from an apportioned fleet during the period for which it is
441	443		216
442	444		registered, the registrant shall notify the division and surrender the registration card
443	445		217
444	446		and license plate of the withdrawn vehicle.
445	447		218
446	448		(12)(a) An out-of-state carrier with an apportionally registered vehicle who has not
447	449		219
448	450		presented a certificate of property tax or in lieu fee as required by Section 41-1a-206
449	451		220
450	452		or 41-1a-207, shall pay, at the time of registration, a proportional part of an equalized
451	453		221
452	454		highway use tax computed as follows:
453	455		222
454	456		(i) Multiply the number of vehicles or combination vehicles registered in each weight
455	457		223
456	458		class by the equivalent tax figure from the following tables:
457	459		224 Vehicle or Combination
458	460		Registered Weight Age of Vehicle Equivalent Tax
459	461		225
460	462		[12,000] 14,000 pounds or less12 or more years $10
461	463		226
462	464		[12,000] 14,000 pounds or less9 or more years but less than 12 years $50
463	465		227
464	466		[12,000] 14,000 pounds or less6 or more years but less than 9 years $80
465	467		228
466	468		[12,000] 14,000 pounds or less3 or more years but less than 6 years $110
467	469		229
468	470		[12,000] 14,000 pounds or lessLess than 3 years $150
469		-	- 7 - H.B. 272 ~~Enrolled Copy~~
	471	+	- 7 - 1st Sub. (Buff) H.B. 272 02-03 13:21
470	472		230 Vehicle or Combination Registered
471	473		Weight
472	474		Equivalent
473	475		Tax
474	476		231
475	477		[12,001] 14,001 - 18,000 pounds $150
476	478		232
477	479		18,001 - 34,000 pounds 200
478	480		233
479	481		34,001 - 48,000 pounds 300
480	482		234
481	483		48,001 - 64,000 pounds 450
482	484		235
483	485		64,001 pounds and over 600
484	486		236
485	487		(ii) Multiply the equivalent tax value for the total fleet determined under Subsection
486	488		237
487	489		(12)(a)(i) by the fraction computed under Subsection (4) for the apportioned fleet
488	490		238
489	491		for the registration year.
490	492		239
491	493		(b) For registration described in Subsection (12)(a), the division shall assess fees as
492	494		240
493	495		provided in Section 41-1a-1207.
494	496		241
495	497		(13)(a) Commercial vehicles meeting the registration requirements of another
496	498		242
497	499		jurisdiction may, as an alternative to full or apportioned registration, secure a
498	500		243
499	501		temporary registration permit for a period not to exceed 96 hours or until they leave
500	502		244
501	503		the state, whichever is less, for a fee of:
502	504		245
503	505		(i) $25 for a single unit; and
504	506		246
505	507		(ii) $50 for multiple units.
506	508		247
507	509		(b) A state temporary permit or registration fee is not required from nonresident owners
508	510		248
509	511		or operators of vehicles or combination of vehicles having a gross laden weight of
510	512		249
511	513		26,000 pounds or less for each single unit or combination.
512	514		250
513	515		(14) The division may not register a park model recreational vehicle under this section.
514	516		251
515	517		(15) A violation of this section is an infraction.
516	518		252
517	519		Section 5. Section 41-1a-1206 is amended to read:
518	520		253
519	521		41-1a-1206 . Registration fees -- Fees by gross laden weight.
520	522		254
521	523		(1) Except as provided in Subsections (2) and (3), at the time application is made for
522	524		255
523	525		registration or renewal of registration of a vehicle or combination of vehicles under this
524	526		256
525	527		chapter, a registration fee shall be paid to the division as follows:
526	528		257
527	529		(a) $46.00 for each motorcycle;
528	530		258
529	531		(b) $44 for each motor vehicle of [12,000] 14,000 pounds or less gross laden weight,
530	532		259
531	533		excluding motorcycles;
532	534		260
533	535		(c) unless the semitrailer or trailer is exempt from registration under Section 41-1a-202
534	536		261
535	537		or is registered under Section 41-1a-301:
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537	539		262
538	540		(i) $31 for each trailer or semitrailer over 750 pounds gross unladen weight; or
539	541		263
540	542		(ii) $28.50 for each commercial trailer or commercial semitrailer of 750 pounds or
541	543		264
542	544		less gross unladen weight;
543	545		265
544	546		(d)(i) $53 for each farm truck over [12,000] 14,000 pounds, but not exceeding [14,000]
545	547		266
546	548		16,000 pounds gross laden weight; plus
547	549		267
548	550		(ii) $9 for each 2,000 pounds over [14,000] 16,000 pounds gross laden weight;
549	551		268
550	552		(e)(i) $69.50 for each motor vehicle or combination of motor vehicles, excluding
551	553		269
552	554		farm trucks, over [12,000] 14,000 pounds, but not exceeding [14,000] 16,000
553	555		270
554	556		pounds gross laden weight; plus
555	557		271
556	558		(ii) $19 for each 2,000 pounds over [14,000] 16,000 pounds gross laden weight;
557	559		272
558	560		(f)(i) $69.50 for each park model recreational vehicle over [12,000] 14,000 pounds,
559	561		273
560	562		but not exceeding [14,000] 16,000 pounds gross laden weight; plus
561	563		274
562	564		(ii) $19 for each 2,000 pounds over [14,000] 16,000 pounds gross laden weight;
563	565		275
564	566		(g) $45 for each vintage vehicle that has a model year of 1983 or newer;
565	567		276
566	568		(h) in addition to the fee described in Subsection (1)(b):
567	569		277
568	570		(i) an amount equal to the road usage charge cap described in Section 72-1-213.1 for:
569	571		278
570	572		(A) each electric motor vehicle; and
571	573		279
572	574		(B) Each motor vehicle not described in this Subsection (1)(h) that is fueled
573	575		280
574	576		exclusively by a source other than motor fuel, diesel fuel, natural gas, or
575	577		281
576	578		propane;
577	579		282
578	580		(ii) $21.75 for each hybrid electric motor vehicle; and
579	581		283
580	582		(iii) $56.50 for each plug-in hybrid electric motor vehicle;
581	583		284
582	584		(i) in addition to the fee described in Subsection (1)(g), for a vintage vehicle that has a
583	585		285
584	586		model year of 1983 or newer, 50 cents; and
585	587		286
586	588		(j) $28.50 for each roadable aircraft.
587	589		287
588	590		(2)(a) At the time application is made for registration or renewal of registration of a
589	591		288
590	592		vehicle under this chapter for a six-month registration period under Section
591	593		289
592	594		41-1a-215.5, a registration fee shall be paid to the division as follows:
593	595		290
594	596		(i) $34.50 for each motorcycle; and
595	597		291
596	598		(ii) $33.50 for each motor vehicle of [12,000] 14,000 pounds or less gross laden
597	599		292
598	600		weight, excluding motorcycles.
599	601		293
600	602		(b) In addition to the fee described in Subsection (2)(a)(ii), for registration or renewal of
601	603		294
602	604		registration of a vehicle under this chapter for a six-month registration period under
603	605		295
604	606		Section 41-1a-215.5 a registration fee shall be paid to the division as follows:
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606	608		296
607	609		(i) an amount equal to the road usage charge cap described in Section 72-1-213.1 for:
608	610		297
609	611		(A) each electric motor vehicle; and
610	612		298
611	613		(B) each motor vehicle not described in this Subsection (2)(b) that is fueled
612	614		299
613	615		exclusively by a source other than motor fuel, diesel fuel, natural gas, or
614	616		300
615	617		propane;
616	618		301
617	619		(ii) $16.50 for each hybrid electric motor vehicle; and
618	620		302
619	621		(iii) $43.50 for each plug-in hybrid electric motor vehicle.
620	622		303
621	623		(3)(a) Beginning on January 1, 2024, at the time of registration:
622	624		304
623	625		(i) in addition to the amounts described in Subsections (1)(a), (1)(b), (1)(c)(i),
624	626		305
625	627		(1)(c)(ii), (1)(d)(i), (1)(e)(i), (1)(f)(i), (1)(g), (1)(h), (4)(a), and (7), the individual
626	628		306
627	629		shall also pay an additional $7 as part of the registration fee; and
628	630		307
629	631		(ii) in addition to the amounts described in Subsection (2)(a), the individual shall also
630	632		308
631	633		pay an additional $5 as part of the registration fee.
632	634		309
633	635		(b)(i) Beginning on January 1, 2019, the commission shall, on January 1, annually
634	636		310
635	637		adjust the registration fees described in Subsections (1)(a), (1)(b), (1)(c)(i),
636	638		311
637	639		(1)(c)(ii), (1)(d)(i), (1)(e)(i), (1)(f)(i), (1)(g), (1)(j), (2)(a), (3)(a), (4)(a), and (7),
638	640		312
639	641		by taking the registration fee rate for the previous year and adding an amount
640	642		313
641	643		equal to the greater of:
642	644		314
643	645		(A) an amount calculated by multiplying the registration fee of the previous year
644	646		315
645	647		by the actual percentage change during the previous fiscal year in the
646	648		316
647	649		Consumer Price Index; and
648	650		317
649	651		(B) 0.
650	652		318
651	653		(ii) Beginning on January 1, 2024, the commission shall, on January 1, annually
652	654		319
653	655		adjust the registration fees described in Subsections (1)(h)(ii) and (iii) and
654	656		320
655	657		(2)(b)(ii) and (iii) by taking the registration fee rate for the previous year and
656	658		321
657	659		adding an amount equal to the greater of:
658	660		322
659	661		(A) an amount calculated by multiplying the registration fee of the previous year
660	662		323
661	663		by the actual percentage change during the previous fiscal year in the
662	664		324
663	665		Consumer Price Index; and
664	666		325
665	667		(B) 0.
666	668		326
667	669		(c) The amounts calculated as described in Subsection (3)(b) shall be rounded up to the
668	670		327
669	671		nearest 25 cents.
670	672		328
671	673		(4)(a) The initial registration fee for a vintage vehicle that has a model year of 1982 or
672	674		329
673	675		older is $40.
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675	677		330
676	678		(b) A vintage vehicle that has a model year of 1982 or older is exempt from the renewal
677	679		331
678	680		of registration fees under Subsection (1).
679	681		332
680	682		(c) A vehicle with a Purple Heart special group license plate issued on or before
681	683		333
682	684		December 31, 2023, or issued in accordance with Part 16, Sponsored Special Group
683	685		334
684	686		License Plates, is exempt from the registration fees under Subsection (1).
685	687		335
686	688		(d) A camper is exempt from the registration fees under Subsection (1).
687	689		336
688	690		(5) If a motor vehicle is operated in combination with a semitrailer or trailer, each motor
689	691		337
690	692		vehicle shall register for the total gross laden weight of all units of the combination if the
691	693		338
692	694		total gross laden weight of the combination exceeds [12,000] 14,000 pounds.
693	695		339
694	696		(6)(a) Registration fee categories under this section are based on the gross laden weight
695	697		340
696	698		declared in the licensee's application for registration.
697	699		341
698	700		(b) Gross laden weight shall be computed in units of 2,000 pounds. A fractional part of
699	701		342
700	702		2,000 pounds is a full unit.
701	703		343
702	704		(7) The owner of a commercial trailer or commercial semitrailer may, as an alternative to
703	705		344
704	706		registering under Subsection (1)(c), apply for and obtain a special registration and
705	707		345
706	708		license plate for a fee of $130.
707	709		346
708	710		(8) Except as provided in Section 41-6a-1642, a truck may not be registered as a farm truck
709	711		347
710	712		unless:
711	713		348
712	714		(a) the truck meets the definition of a farm truck under Section 41-1a-102; and
713	715		349
714	716		(b)(i) the truck has a gross vehicle weight rating of more than [12,000] 14,000
715	717		350
716	718		pounds; or
717	719		351
718	720		(ii) the truck has a gross vehicle weight rating of [12,000] 14,000 pounds or less and
719	721		352
720	722		the owner submits to the division a certificate of emissions inspection or a waiver
721	723		353
722	724		in compliance with Section 41-6a-1642.
723	725		354
724	726		(9) A violation of Subsection (8) is an infraction that shall be punished by a fine of not less
725	727		355
726	728		than $200.
727	729		356
728	730		(10) Trucks used exclusively to pump cement, bore wells, or perform crane services with a
729	731		357
730	732		crane lift capacity of five or more tons, are exempt from 50% of the amount of the fees
731	733		358
732	734		required for those vehicles under this section.
733	735		359
734	736		Section 6. Section 41-1a-1207 is amended to read:
735	737		360
736	738		41-1a-1207 . Reduced fees for portion of year.
737	739		361
738	740		If a motor vehicle exceeding [12,000] 14,000 pounds gross laden weight is registered for
739	741		362
740	742		less than a 12-month registration period, the registration fees are:
741	743		363
742	744		(1) for not more than three months, 30% of the regular registration fee;
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744	746		364
745	747		(2) for in excess of three months but not more than six months, 60% of the regular
746	748		365
747	749		registration fee;
748	750		366
749	751		(3) for in excess of six months and not more than nine months, 90% of the regular
750	752		367
751	753		registration fee; and
752	754		368
753	755		(4) for anything in excess of nine months but not more than 12 months, the entire
754	756		369
755	757		registration fee.
756	758		370
757	759		Section 7. Section 41-1a-1219 is amended to read:
758	760		371
759	761		41-1a-1219 . Motor carrier fee.
760	762		372
761	763		(1) At the time application is made for registration or renewal of registration of a motor
762	764		373
763	765		vehicle or combination of motor vehicles over [12,000] 14,000 pounds gross laden
764	766		374
765	767		weight, the applicant shall pay a motor carrier fee of $6 for each motor vehicle or
766	768		375
767	769		combination of motor vehicles.
768	770		376
769	771		(2) This fee is in addition to the registration fees under Subsections 41-1a-1206(1)(d) and (e).
770	772		377
771	773		Section 8. Section 41-3-407 is amended to read:
772	774		378
773	775		41-3-407 . Definitions.
774	776		379
775	777		As used in Sections 41-3-406 through 41-3-414:
776	778		380
777	779		(1) "Buyback vehicle" means a motor vehicle with an alleged nonconformity that has been
778	780		381
779	781		replaced or repurchased by a manufacturer as the result of a court judgment, arbitration,
780	782		382
781	783		or any voluntary agreement entered into between the manufacturer or its agent and a
782	784		383
783	785		consumer.
784	786		384
785	787		(2) "Consumer" means an individual who has entered into an agreement or contract for the
786	788		385
787	789		transfer, lease, or purchase of a new motor vehicle other than for the purposes of resale,
788	790		386
789	791		or sublease, during the duration of the period defined under Section 13-20-5.
790	792		387
791	793		(3) "Manufacturer" means any manufacturer, importer, distributor, or anyone who is named
792	794		388
793	795		as the warrantor on an express written warranty on a motor vehicle.
794	796		389
795	797		(4)(a) "Motor vehicle" includes:
796	798		390
797	799		(i) a motor home, as defined in Section 13-20-2, but only the self-propelled vehicle
798	800		391
799	801		and chassis; and
800	802		392
801	803		(ii) a motor vehicle, as defined in Section 41-1a-102.
802	804		393
803	805		(b) "Motor vehicle" does not include:
804	806		394
805	807		(i) those portions of a motor home designated, used, or maintained primarily as a
806	808		395
807	809		mobile dwelling, office, or commercial space;
808	810		396
809	811		(ii) farm tractor, motorcycle, road tractor, or truck tractor as defined in Section
810	812		397
811	813		41-1a-102;
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813	815		398
814	816		(iii) mobile home as defined in Section 41-1a-102; or
815	817		399
816	818		(iv) any motor vehicle with a gross laden weight of over [12,000] 14,000 pounds,
817	819		400
818	820		except a motor home as defined under Subsection (4)(a)(i).
819	821		401
820	822		(5) "Nonconforming vehicle" means a buyback vehicle that has been investigated and
821	823		402
822	824		evaluated pursuant to Title 13, Chapter 20, New Motor Vehicle Warranties Act, or a
823	825		403
824	826		similar law of another state or federal government.
825	827		404
826	828		(6)(a) "Nonconformity" means a defect, malfunction, or condition that fails to conform
827	829		405
828	830		to the express warranty, or substantially impairs the use, safety, or value of a motor
829	831		406
830	832		vehicle.
831	833		407
832	834		(b) "Nonconformity" does not include a defect, malfunction, or condition that results
833	835		408
834	836		from an accident, abuse, neglect, modification, or alteration of a motor vehicle by a
835	837		409
836	838		person other than the manufacturer, its authorized agent, or a dealer.
837	839		410
838	840		(7) "Seller" means any person selling, auctioning, leasing, or exchanging a motor vehicle.
839	841		411
840	842		(8) "Violation" means each failure to comply with the obligations imposed by Sections
841	843		412
842	844		41-3-406 through 41-3-413. In the case of multiple failures to comply resulting from a
843	845		413
844	846		single transaction, each failure to comply is a separate violation.
845	847		414
846	848		Section 9. Section 41-6a-1642 is amended to read:
847	849		415
848	850		41-6a-1642 . Emissions inspection -- County program.
849	851		416
850	852		(1) The legislative body of each county required under federal law to utilize a motor vehicle
851	853		417
852	854		emissions inspection and maintenance program or in which an emissions inspection and
853	855		418
854	856		maintenance program is necessary to attain or maintain any national ambient air quality
855	857		419
856	858		standard shall require:
857	859		420
858	860		(a) a certificate of emissions inspection, a waiver, or other evidence the motor vehicle is
859	861		421
860	862		exempt from emissions inspection and maintenance program requirements be
861	863		422
862	864		presented:
863	865		423
864	866		(i) as a condition of registration or renewal of registration; and
865	867		424
866	868		(ii) at other times as the county legislative body may require to enforce inspection
867	869		425
868	870		requirements for individual motor vehicles, except that the county legislative body
869	871		426
870	872		may not routinely require a certificate of emissions inspection, or waiver of the
871	873		427
872	874		certificate, more often than required under Subsection (9); and
873	875		428
874	876		(b) compliance with this section for a motor vehicle registered or principally operated in
875	877		429
876	878		the county and owned by or being used by a department, division, instrumentality,
877	879		430
878	880		agency, or employee of:
879	881		431
880	882		(i) the federal government;
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882	884		432
883	885		(ii) the state and any of its agencies; or
884	886		433
885	887		(iii) a political subdivision of the state, including school districts.
886	888		434
887	889		(2)(a) A vehicle owner subject to Subsection (1) shall obtain a motor vehicle emissions
888	890		435
889	891		inspection and maintenance program certificate of emissions inspection as described
890	892		436
891	893		in Subsection (1), but the program may not deny vehicle registration based solely on
892	894		437
893	895		the presence of a defeat device covered in the Volkswagen partial consent decrees or
894	896		438
895	897		a United States Environmental Protection Agency-approved vehicle modification in
896	898		439
897	899		the following vehicles:
898	900		440
899	901		(i) a 2.0-liter diesel engine motor vehicle in which its lifetime nitrogen oxide
900	902		441
901	903		emissions are mitigated in the state pursuant to a partial consent decree, including:
902	904		442
903	905		(A) Volkswagen Jetta, model years 2009, 2010, 2011, 2012, 2013, 2014, and 2015;
904	906		443
905	907		(B) Volkswagen Jetta Sportwagen, model years 2009, 2010, 2011, 2012, 2013,
906	908		444
907	909		and 2014;
908	910		445
909	911		(C) Volkswagen Golf, model years 2010, 2011, 2012, 2013, 2014, and 2015;
910	912		446
911	913		(D) Volkswagen Golf Sportwagen, model year 2015;
912	914		447
913	915		(E) Volkswagen Passat, model years 2012, 2013, 2014, and 2015;
914	916		448
915	917		(F) Volkswagen Beetle, model years 2013, 2014, and 2015;
916	918		449
917	919		(G) Volkswagen Beetle Convertible, model years 2013, 2014, and 2015; and
918	920		450
919	921		(H) Audi A3, model years 2010, 2011, 2012, 2013, and 2015; and
920	922		451
921	923		(ii) a 3.0-liter diesel engine motor vehicle in which its lifetime nitrogen oxide
922	924		452
923	925		emissions are mitigated in the state to a settlement, including:
924	926		453
925	927		(A) Volkswagen Touareg, model years 2009, 2010, 2011, 2012, 2013, 2014, 2015,
926	928		454
927	929		and 2016;
928	930		455
929	931		(B) Audi Q7, model years 2009, 2010, 2011, 2012, 2013, 2014, 2015, and 2016;
930	932		456
931	933		(C) Audi A6 Quattro, model years 2014, 2015, and 2016;
932	934		457
933	935		(D) Audi A7 Quattro, model years 2014, 2015, and 2016;
934	936		458
935	937		(E) Audi A8, model years 2014, 2015, and 2016;
936	938		459
937	939		(F) Audi A8L, model years 2014, 2015, and 2016;
938	940		460
939	941		(G) Audi Q5, model years 2014, 2015, and 2016; and
940	942		461
941	943		(H) Porsche Cayenne Diesel, model years 2013, 2014, 2015, and 2016.
942	944		462
943	945		(b)(i) An owner of a restored-modified vehicle subject to Subsection (1) shall obtain
944	946		463
945	947		a motor vehicle emissions inspection and maintenance program certificate of
946	948		464
947	949		emissions inspection as described in Subsection (1).
948	950		465
949	951		(ii) A county emissions program may not refuse to perform an emissions inspection
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951	953		466
952	954		or indicate a failed emissions test of the vehicle based solely on a modification to
953	955		467
954	956		the engine or component of the motor vehicle if:
955	957		468
956	958		(A) the modification is not likely to result in the motor vehicle having increased
957	959		469
958	960		emissions relative to the emissions of the motor vehicle before the
959	961		470
960	962		modification; and
961	963		471
962	964		(B) the motor vehicle modification is a change to an engine that is newer than the
963	965		472
964	966		engine with which the motor vehicle was originally equipped, or the engine
965	967		473
966	968		includes technology that increases the facility of the administration of an
967	969		474
968	970		emissions test, such as an on-board diagnostics system.
969	971		475
970	972		(iii) The first time an owner seeks to obtain an emissions inspection as a prerequisite
971	973		476
972	974		to registration of a restored-modified vehicle:
973	975		477
974	976		(A) the owner shall present the signed statement described in Subsection
975	977		478
976	978		41-1a-226(4); and
977	979		479
978	980		(B) the county emissions program shall perform the emissions test.
979	981		480
980	982		(iv) If a motor vehicle is registered as a restored-modified vehicle and the registration
981	983		481
982	984		certificate is notated as described in Subsection 41-1a-226(4), a county emissions
983	985		482
984	986		program may not refuse to perform an emissions test based solely on the
985	987		483
986	988		restored-modified status of the motor vehicle.
987	989		484
988	990		(3)(a) The legislative body of a county identified in Subsection (1), in consultation with
989	991		485
990	992		the Air Quality Board created under Section 19-1-106, shall make regulations or
991	993		486
992	994		ordinances regarding:
993	995		487
994	996		(i) emissions standards;
995	997		488
996	998		(ii) test procedures;
997	999		489
998	1000		(iii) inspections stations;
999	1001		490
1000	1002		(iv) repair requirements and dollar limits for correction of deficiencies; and
1001	1003		491
1002	1004		(v) certificates of emissions inspections.
1003	1005		492
1004	1006		(b) In accordance with Subsection (3)(a), a county legislative body:
1005	1007		493
1006	1008		(i) shall make regulations or ordinances to attain or maintain ambient air quality
1007	1009		494
1008	1010		standards in the county, consistent with the state implementation plan and federal
1009	1011		495
1010	1012		requirements;
1011	1013		496
1012	1014		(ii) may allow for a phase-in of the program by geographical area; and
1013	1015		497
1014	1016		(iii) shall comply with the analyzer design and certification requirements contained in
1015	1017		498
1016	1018		the state implementation plan prepared under Title 19, Chapter 2, Air
1017	1019		499
1018	1020		Conservation Act.
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1020	1022		500
1021	1023		(c) The county legislative body and the Air Quality Board shall give preference to an
1022	1024		501
1023	1025		inspection and maintenance program that:
1024	1026		502
1025	1027		(i) is decentralized, to the extent the decentralized program will attain and maintain
1026	1028		503
1027	1029		ambient air quality standards and meet federal requirements;
1028	1030		504
1029	1031		(ii) is the most cost effective means to achieve and maintain the maximum benefit
1030	1032		505
1031	1033		with regard to ambient air quality standards and to meet federal air quality
1032	1034		506
1033	1035		requirements as related to vehicle emissions; and
1034	1036		507
1035	1037		(iii) provides a reasonable phase-out period for replacement of air pollution emission
1036	1038		508
1037	1039		testing equipment made obsolete by the program.
1038	1040		509
1039	1041		(d) The provisions of Subsection (3)(c)(iii) apply only to the extent the phase-out:
1040	1042		510
1041	1043		(i) may be accomplished in accordance with applicable federal requirements; and
1042	1044		511
1043	1045		(ii) does not otherwise interfere with the attainment and maintenance of ambient air
1044	1046		512
1045	1047		quality standards.
1046	1048		513
1047	1049		(4) The following vehicles are exempt from an emissions inspection program and the
1048	1050		514
1049	1051		provisions of this section:
1050	1052		515
1051	1053		(a) an implement of husbandry as defined in Section 41-1a-102;
1052	1054		516
1053	1055		(b) a motor vehicle that:
1054	1056		517
1055	1057		(i) meets the definition of a farm truck under Section 41-1a-102; and
1056	1058		518
1057	1059		(ii) has a gross vehicle weight rating of [12,001] 14,001 pounds or more;
1058	1060		519
1059	1061		(c) a vintage vehicle as defined in Section 41-21-1:
1060	1062		520
1061	1063		(i) if the vintage vehicle has a model year of 1982 or older; or
1062	1064		521
1063	1065		(ii) for a vintage vehicle that has a model year of 1983 or newer, if the owner
1064	1066		522
1065	1067		provides proof of vehicle insurance that is a type specific to a vehicle collector;
1066	1068		523
1067	1069		(d) a custom vehicle as defined in Section 41-6a-1507;
1068	1070		524
1069	1071		(e) a vehicle registered as a novel vehicle under Section 41-27-201;
1070	1072		525
1071	1073		(f) to the extent allowed under the current federally approved state implementation plan,
1072	1074		526
1073	1075		in accordance with the federal Clean Air Act, 42 U.S.C. Sec. 7401, et seq., a motor
1074	1076		527
1075	1077		vehicle that is less than two years old on January 1 based on the age of the vehicle as
1076	1078		528
1077	1079		determined by the model year identified by the manufacturer;
1078	1080		529
1079	1081		(g) a pickup truck, as defined in Section 41-1a-102, with a gross vehicle weight rating of [
1080	1082		530
1081	1083		12,000] 14,000 pounds or less, if the registered owner of the pickup truck provides a
1082	1084		531
1083	1085		signed statement to the legislative body stating the truck is used:
1084	1086		532
1085	1087		(i) by the owner or operator of a farm located on property that qualifies as land in
1086	1088		533
1087	1089		agricultural use under Sections 59-2-502 and 59-2-503; and
1088		-	- 16 - ~~Enrolled Copy~~ H.B. 272
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1089	1091		534
1090	1092		(ii) exclusively for the following purposes in operating the farm:
1091	1093		535
1092	1094		(A) for the transportation of farm products, including livestock and its products,
1093	1095		536
1094	1096		poultry and its products, floricultural and horticultural products; and
1095	1097		537
1096	1098		(B) in the transportation of farm supplies, including tile, fence, and every other
1097	1099		538
1098	1100		thing or commodity used in agricultural, floricultural, horticultural, livestock,
1099	1101		539
1100	1102		and poultry production and maintenance;
1101	1103		540
1102	1104		(h) a motorcycle as defined in Section 41-1a-102;
1103	1105		541
1104	1106		(i) an electric motor vehicle as defined in Section 41-1a-102;
1105	1107		542
1106	1108		(j) a motor vehicle with a model year of 1967 or older; and
1107	1109		543
1108	1110		(k) a roadable aircraft as defined in Section 72-10-102.
1109	1111		544
1110	1112		(5) The county shall issue to the registered owner who signs and submits a signed statement
1111	1113		545
1112	1114		under Subsection (4)(g) a certificate of exemption from emissions inspection
1113	1115		546
1114	1116		requirements for purposes of registering the exempt vehicle.
1115	1117		547
1116	1118		(6) A legislative body of a county described in Subsection (1) may exempt from an
1117	1119		548
1118	1120		emissions inspection program a diesel-powered motor vehicle with a:
1119	1121		549
1120	1122		(a) gross vehicle weight rating of more than [14,000] 16,000 pounds; or
1121	1123		550
1122	1124		(b) model year of 1997 or older.
1123	1125		551
1124	1126		(7) The legislative body of a county required under federal law to utilize a motor vehicle
1125	1127		552
1126	1128		emissions inspection program shall require:
1127	1129		553
1128	1130		(a) a computerized emissions inspection for a diesel-powered motor vehicle that has:
1129	1131		554
1130	1132		(i) a model year of 2007 or newer;
1131	1133		555
1132	1134		(ii) a gross vehicle weight rating of [14,000] 16,000 pounds or less; and
1133	1135		556
1134	1136		(iii) a model year that is five years old or older; and
1135	1137		557
1136	1138		(b) a visual inspection of emissions equipment for a diesel-powered motor vehicle:
1137	1139		558
1138	1140		(i) with a gross vehicle weight rating of [14,000] 16,000 pounds or less;
1139	1141		559
1140	1142		(ii) that has a model year of 1998 or newer; and
1141	1143		560
1142	1144		(iii) that has a model year that is five years old or older.
1143	1145		561
1144	1146		(8)(a) Subject to Subsection (8)(c), the legislative body of each county required under
1145	1147		562
1146	1148		federal law to utilize a motor vehicle emissions inspection and maintenance program
1147	1149		563
1148	1150		or in which an emissions inspection and maintenance program is necessary to attain
1149	1151		564
1150	1152		or maintain any national ambient air quality standard may require each college or
1151	1153		565
1152	1154		university located in a county subject to this section to require its students and
1153	1155		566
1154	1156		employees who park a motor vehicle not registered in a county subject to this section
1155	1157		567
1156	1158		to provide proof of compliance with an emissions inspection accepted by the county
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	1159	+	- 17 - 1st Sub. (Buff) H.B. 272 02-03 13:21
1158	1160		568
1159	1161		legislative body if the motor vehicle is parked on the college or university campus or
1160	1162		569
1161	1163		property.
1162	1164		570
1163	1165		(b) College or university parking areas that are metered or for which payment is required
1164	1166		571
1165	1167		per use are not subject to the requirements of this Subsection (8).
1166	1168		572
1167	1169		(c) The legislative body of a county shall make the reasons for implementing the
1168	1170		573
1169	1171		provisions of this Subsection (8) part of the record at the time that the county
1170	1172		574
1171	1173		legislative body takes its official action to implement the provisions of this
1172	1174		575
1173	1175		Subsection (8).
1174	1176		576
1175	1177		(9)(a) An emissions inspection station shall issue a certificate of emissions inspection for
1176	1178		577
1177	1179		each motor vehicle that meets the inspection and maintenance program requirements
1178	1180		578
1179	1181		established in regulations or ordinances made under Subsection (3).
1180	1182		579
1181	1183		(b) The frequency of the emissions inspection shall be determined based on the age of
1182	1184		580
1183	1185		the vehicle as determined by model year and shall be required annually subject to the
1184	1186		581
1185	1187		provisions of Subsection (9)(c).
1186	1188		582
1187	1189		(c)(i) To the extent allowed under the current federally approved state
1188	1190		583
1189	1191		implementation plan, in accordance with the federal Clean Air Act, 42 U.S.C. Sec.
1190	1192		584
1191	1193		7401 et seq., the legislative body of a county identified in Subsection (1) shall
1192	1194		585
1193	1195		only require the emissions inspection every two years for each vehicle.
1194	1196		586
1195	1197		(ii) The provisions of Subsection (9)(c)(i) apply only to a vehicle that is less than six
1196	1198		587
1197	1199		years old on January 1.
1198	1200		588
1199	1201		(iii) For a county required to implement a new vehicle emissions inspection and
1200	1202		589
1201	1203		maintenance program on or after December 1, 2012, under Subsection (1), but for
1202	1204		590
1203	1205		which no current federally approved state implementation plan exists, a vehicle
1204	1206		591
1205	1207		shall be tested at a frequency determined by the county legislative body, in
1206	1208		592
1207	1209		consultation with the Air Quality Board created under Section 19-1-106, that is
1208	1210		593
1209	1211		necessary to comply with federal law or attain or maintain any national ambient
1210	1212		594
1211	1213		air quality standard.
1212	1214		595
1213	1215		(iv) If a county legislative body establishes or changes the frequency of a vehicle
1214	1216		596
1215	1217		emissions inspection and maintenance program under Subsection (9)(c)(iii), the
1216	1218		597
1217	1219		establishment or change shall take effect on January 1 if the State Tax
1218	1220		598
1219	1221		Commission receives notice meeting the requirements of Subsection (9)(c)(v)
1220	1222		599
1221	1223		from the county before October 1.
1222	1224		600
1223	1225		(v) The notice described in Subsection (9)(c)(iv) shall:
1224	1226		601
1225	1227		(A) state that the county will establish or change the frequency of the vehicle
1226		-	- 18 - ~~Enrolled Copy~~ H.B. 272
	1228	+	- 18 - 02-03 13:21 1st Sub. (Buff) H.B. 272
1227	1229		602
1228	1230		emissions inspection and maintenance program under this section;
1229	1231		603
1230	1232		(B) include a copy of the ordinance establishing or changing the frequency; and
1231	1233		604
1232	1234		(C) if the county establishes or changes the frequency under this section, state how
1233	1235		605
1234	1236		frequently the emissions testing will be required.
1235	1237		606
1236	1238		(d) If an emissions inspection is only required every two years for a vehicle under
1237	1239		607
1238	1240		Subsection (9)(c), the inspection shall be required for the vehicle in:
1239	1241		608
1240	1242		(i) odd-numbered years for vehicles with odd-numbered model years; or
1241	1243		609
1242	1244		(ii) in even-numbered years for vehicles with even-numbered model years.
1243	1245		610
1244	1246		(10)(a) Except as provided in Subsections (9)(b), (c), and (d), the emissions inspection
1245	1247		611
1246	1248		required under this section may be made no more than two months before the
1247	1249		612
1248	1250		renewal of registration.
1249	1251		613
1250	1252		(b)(i) If the title of a used motor vehicle is being transferred, the owner may use an
1251	1253		614
1252	1254		emissions inspection certificate issued for the motor vehicle during the previous
1253	1255		615
1254	1256		11 months to satisfy the requirement under this section.
1255	1257		616
1256	1258		(ii) If the transferor is a licensed and bonded used motor vehicle dealer, the owner
1257	1259		617
1258	1260		may use an emissions inspection certificate issued for the motor vehicle in a
1259	1261		618
1260	1262		licensed and bonded motor vehicle dealer's name during the previous 11 months to
1261	1263		619
1262	1264		satisfy the requirement under this section.
1263	1265		620
1264	1266		(c) If the title of a leased vehicle is being transferred to the lessee of the vehicle, the
1265	1267		621
1266	1268		lessee may use an emissions inspection certificate issued during the previous 11
1267	1269		622
1268	1270		months to satisfy the requirement under this section.
1269	1271		623
1270	1272		(d) If the motor vehicle is part of a fleet of 101 or more vehicles, the owner may not use
1271	1273		624
1272	1274		an emissions inspection made more than 11 months before the renewal of registration
1273	1275		625
1274	1276		to satisfy the requirement under this section.
1275	1277		626
1276	1278		(e) If the application for renewal of registration is for a six-month registration period
1277	1279		627
1278	1280		under Section 41-1a-215.5, the owner may use an emissions inspection certificate
1279	1281		628
1280	1282		issued during the previous eight months to satisfy the requirement under this section.
1281	1283		629
1282	1284		(11)(a) A county identified in Subsection (1) shall collect information about and monitor
1283	1285		630
1284	1286		the program.
1285	1287		631
1286	1288		(b) A county identified in Subsection (1) shall supply this information to an appropriate
1287	1289		632
1288	1290		legislative committee, as designated by the Legislative Management Committee, at
1289	1291		633
1290	1292		times determined by the designated committee to identify program needs, including
1291	1293		634
1292	1294		funding needs.
1293	1295		635
1294	1296		(12) If approved by the county legislative body, a county that had an established emissions
1295		-	- 19 - H.B. 272 ~~Enrolled Copy~~
	1297	+	- 19 - 1st Sub. (Buff) H.B. 272 02-03 13:21
1296	1298		636
1297	1299		inspection fee as of January 1, 2002, may increase the established fee that an emissions
1298	1300		637
1299	1301		inspection station may charge by $2.50 for each year that is exempted from emissions
1300	1302		638
1301	1303		inspections under Subsection (9)(c) up to a $7.50 increase.
1302	1304		639
1303	1305		(13)(a) Except as provided in Subsection 41-1a-1223(1)(c), a county identified in
1304	1306		640
1305	1307		Subsection (1) may impose a local emissions compliance fee on each motor vehicle
1306	1308		641
1307	1309		registration within the county in accordance with the procedures and requirements of
1308	1310		642
1309	1311		Section 41-1a-1223.
1310	1312		643
1311	1313		(b) A county that imposes a local emissions compliance fee may use revenues generated
1312	1314		644
1313	1315		from the fee for the establishment and enforcement of an emissions inspection and
1314	1316		645
1315	1317		maintenance program in accordance with the requirements of this section.
1316	1318		646
1317	1319		(c) A county that imposes a local emissions compliance fee may use revenues generated
1318	1320		647
1319	1321		from the fee to promote programs to maintain a local, state, or national ambient air
1320	1322		648
1321	1323		quality standard.
1322	1324		649
1323	1325		(14)(a) If a county has reason to believe that a vehicle owner has provided an address as
1324	1326		650
1325	1327		required in Section 41-1a-209 to register or attempt to register a motor vehicle in a
1326	1328		651
1327	1329		county other than the county of the bona fide residence of the owner in order to avoid
1328	1330		652
1329	1331		an emissions inspection required under this section, the county may investigate and
1330	1332		653
1331	1333		gather evidence to determine whether the vehicle owner has used a false address or
1332	1334		654
1333	1335		an address other than the vehicle owner's bona fide residence or place of business.
1334	1336		655
1335	1337		(b) If a county conducts an investigation as described in Subsection (14)(a) and
1336	1338		656
1337	1339		determines that the vehicle owner has used a false or improper address in an effort to
1338	1340		657
1339	1341		avoid an emissions inspection as required in this section, the county may impose a
1340	1342		658
1341	1343		civil penalty of $1,000.
1342	1344		659
1343	1345		(15) A county legislative body described in Subsection (1) may exempt a motor vehicle
1344	1346		660
1345	1347		from an emissions inspection if:
1346	1348		661
1347	1349		(a) the motor vehicle is 30 years old or older;
1348	1350		662
1349	1351		(b) the county determines that the motor vehicle was driven less than 1,500 miles during
1350	1352		663
1351	1353		the preceding 12-month period; and
1352	1354		664
1353	1355		(c) the owner provides to the county legislative body a statement signed by the owner
1354	1356		665
1355	1357		that states the motor vehicle:
1356	1358		666
1357	1359		(i) is primarily a collector's item used for:
1358	1360		667
1359	1361		(A) participation in club activities;
1360	1362		668
1361	1363		(B) exhibitions;
1362	1364		669
1363	1365		(C) tours; or
1364		-	- 20 - ~~Enrolled Copy~~ H.B. 272
	1366	+	- 20 - 02-03 13:21 1st Sub. (Buff) H.B. 272
1365	1367		670
1366	1368		(D) parades; or
1367	1369		671
1368	1370		(ii) is only used for occasional transportation.
1369	1371		672
1370	1372		Section 10. Section 41-6a-1644 is amended to read:
1371	1373		673
1372	1374		41-6a-1644 . Diesel emissions program -- Implementation -- Monitoring --
1373	1375		674
1374	1376		Exemptions.
1375	1377		675
1376	1378		(1) The legislative body of each county required by the comprehensive plan for air
1377	1379		676
1378	1380		pollution control developed by the director of the Division of Air Quality in accordance
1379	1381		677
1380	1382		with Subsection 19-2-107(2)(a)(i) to use an emissions opacity inspection and
1381	1383		678
1382	1384		maintenance program for diesel-powered motor vehicles shall:
1383	1385		679
1384	1386		(a) make regulations or ordinances to implement and enforce the requirement
1385	1387		680
1386	1388		established by the Air Quality Board;
1387	1389		681
1388	1390		(b) collect information about and monitor the program; and
1389	1391		682
1390	1392		(c) by August 1 of each year, supply written information to the Department of
1391	1393		683
1392	1394		Environmental Quality to identify program status.
1393	1395		684
1394	1396		(2) The following vehicles are exempt from an emissions opacity inspection and
1395	1397		685
1396	1398		maintenance program for diesel-powered motor vehicles established by a legislative
1397	1399		686
1398	1400		body of a county under Subsection (1):
1399	1401		687
1400	1402		(a) an implement of husbandry; and
1401	1403		688
1402	1404		(b) a motor vehicle that:
1403	1405		689
1404	1406		(i) meets the definition of a farm truck under Section 41-1a-102; and
1405	1407		690
1406		-	(ii) has a gross vehicle weight rating of [12,001] 14,001 pounds or more.
	1408	+	(ii) has a gross vehicle weight rating of [12,001] 14.001 pounds or more.
1407	1409		691
1408	1410		(3)(a) The legislative body of a county identified in Subsection (1) shall exempt a pickup
1409	1411		692
1410	1412		truck, as defined in Section 41-1a-102, with a gross vehicle weight of [12,000] 14,000
1411	1413		693
1412	1414		pounds or less from the emissions opacity inspection and maintenance program
1413	1415		694
1414	1416		requirements of this section, if the registered owner of the pickup truck provides a
1415	1417		695
1416	1418		signed statement to the legislative body stating the truck is used:
1417	1419		696
1418	1420		(i) by the owner or operator of a farm located on property that qualifies as land in
1419	1421		697
1420	1422		agricultural use under Sections 59-2-502 and 59-2-503; and
1421	1423		698
1422	1424		(ii) exclusively for the following purposes in operating the farm:
1423	1425		699
1424	1426		(A) for the transportation of farm products, including livestock and its products,
1425	1427		700
1426	1428		poultry and its products, and floricultural and horticultural products; and
1427	1429		701
1428	1430		(B) for the transportation of farm supplies, including tile, fence, and every other
1429	1431		702
1430	1432		thing or commodity used in agricultural, floricultural, horticultural, livestock,
1431	1433		703
1432	1434		and poultry production and maintenance.
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	1435	+	- 21 - 1st Sub. (Buff) H.B. 272 02-03 13:21
1434	1436		704
1435	1437		(b) The county shall provide to the registered owner who signs and submits a signed
1436	1438		705
1437	1439		statement under this section a certificate of exemption from emissions opacity
1438	1440		706
1439	1441		inspection and maintenance program requirements for purposes of registering the
1440	1442		707
1441	1443		exempt vehicle.
1442	1444		708
1443	1445		Section 11. Section 59-2-102 is amended to read:
1444	1446		709
1445	1447		59-2-102 . Definitions.
1446	1448		710
1447	1449		As used in this chapter:
1448	1450		711
1449	1451		(1)(a) "Acquisition cost" means any cost required to put an item of tangible personal
1450	1452		712
1451	1453		property into service.
1452	1454		713
1453	1455		(b) "Acquisition cost" includes:
1454	1456		714
1455	1457		(i) the purchase price of a new or used item;
1456	1458		715
1457	1459		(ii) the cost of freight, shipping, loading at origin, unloading at destination, crating,
1458	1460		716
1459	1461		skidding, or any other applicable cost of shipping;
1460	1462		717
1461	1463		(iii) the cost of installation, engineering, rigging, erection, or assembly, including
1462	1464		718
1463	1465		foundations, pilings, utility connections, or similar costs; and
1464	1466		719
1465	1467		(iv) sales and use taxes.
1466	1468		720
1467	1469		(2) "Aerial applicator" means aircraft or rotorcraft used exclusively for the purpose of
1468	1470		721
1469	1471		engaging in dispensing activities directly affecting agriculture or horticulture with an
1470	1472		722
1471	1473		airworthiness certificate from the Federal Aviation Administration certifying the aircraft
1472	1474		723
1473	1475		or rotorcraft's use for agricultural and pest control purposes.
1474	1476		724
1475	1477		(3) "Air charter service" means an air carrier operation that requires the customer to hire an
1476	1478		725
1477	1479		entire aircraft rather than book passage in whatever capacity is available on a scheduled
1478	1480		726
1479	1481		trip.
1480	1482		727
1481	1483		(4) "Air contract service" means an air carrier operation available only to customers that
1482	1484		728
1483	1485		engage the services of the carrier through a contractual agreement and excess capacity
1484	1486		729
1485	1487		on any trip and is not available to the public at large.
1486	1488		730
1487	1489		(5) "Aircraft" means the same as that term is defined in Section 72-10-102.
1488	1490		731
1489	1491		(6)(a) Except as provided in Subsection (6)(b), "airline" means an air carrier that:
1490	1492		732
1491	1493		(i) operates:
1492	1494		733
1493	1495		(A) on an interstate route; and
1494	1496		734
1495	1497		(B) on a scheduled basis; and
1496	1498		735
1497	1499		(ii) offers to fly one or more passengers or cargo on the basis of available capacity on
1498	1500		736
1499	1501		a regularly scheduled route.
1500	1502		737
1501	1503		(b) "Airline" does not include an:
1502		-	- 22 - ~~Enrolled Copy~~ H.B. 272
	1504	+	- 22 - 02-03 13:21 1st Sub. (Buff) H.B. 272
1503	1505		738
1504	1506		(i) air charter service; or
1505	1507		739
1506	1508		(ii) air contract service.
1507	1509		740
1508	1510		(7) "Assessment roll" or "assessment book" means a permanent record of the assessment of
1509	1511		741
1510	1512		property as assessed by the county assessor and the commission and may be maintained
1511	1513		742
1512	1514		manually or as a computerized file as a consolidated record or as multiple records by
1513	1515		743
1514	1516		type, classification, or categories.
1515	1517		744
1516	1518		(8) "Base parcel" means a parcel of property that was legally:
1517	1519		745
1518	1520		(a) subdivided into two or more lots, parcels, or other divisions of land; or
1519	1521		746
1520	1522		(b)(i) combined with one or more other parcels of property; and
1521	1523		747
1522	1524		(ii) subdivided into two or more lots, parcels, or other divisions of land.
1523	1525		748
1524	1526		(9)(a) "Certified revenue levy" means a property tax levy that provides an amount of ad
1525	1527		749
1526	1528		valorem property tax revenue equal to the sum of:
1527	1529		750
1528	1530		(i) the amount of ad valorem property tax revenue to be generated statewide in the
1529	1531		751
1530	1532		previous year from imposing a multicounty assessing and collecting levy, as
1531	1533		752
1532	1534		specified in Section 59-2-1602; and
1533	1535		753
1534	1536		(ii) the product of:
1535	1537		754
1536	1538		(A) eligible new growth, as defined in Section 59-2-924; and
1537	1539		755
1538	1540		(B) the multicounty assessing and collecting levy certified by the commission for
1539	1541		756
1540	1542		the previous year.
1541	1543		757
1542	1544		(b) For purposes of this Subsection (9), "ad valorem property tax revenue" does not
1543	1545		758
1544	1546		include property tax revenue received by a taxing entity from personal property that
1545	1547		759
1546	1548		is:
1547	1549		760
1548	1550		(i) assessed by a county assessor in accordance with Part 3, County Assessment; and
1549	1551		761
1550	1552		(ii) semiconductor manufacturing equipment.
1551	1553		762
1552		-	(c) For purposes of calculating the certified revenue levy described in this Subsection ~~(9),~~
	1554	+	(c) For purposes of calculating the certified revenue levy described in this Subsection
1553	1555		763
1554		-	the commission shall use:
	1556	+	(9), the commission shall use:
1555	1557		764
1556	1558		(i) the taxable value of real property assessed by a county assessor contained on the
1557	1559		765
1558	1560		assessment roll;
1559	1561		766
1560	1562		(ii) the taxable value of real and personal property assessed by the commission; and
1561	1563		767
1562	1564		(iii) the taxable year end value of personal property assessed by a county assessor
1563	1565		768
1564	1566		contained on the prior year's assessment roll.
1565	1567		769
1566	1568		(10) "County-assessed commercial vehicle" means:
1567	1569		770
1568	1570		(a) any commercial vehicle, trailer, or semitrailer that is not apportioned under Section
1569	1571		771
1570	1572		41-1a-301 and is not operated interstate to transport the vehicle owner's goods or
1571		-	- 23 - H.B. 272 ~~Enrolled Copy~~
	1573	+	- 23 - 1st Sub. (Buff) H.B. 272 02-03 13:21
1572	1574		772
1573	1575		property in furtherance of the owner's commercial enterprise;
1574	1576		773
1575	1577		(b) any passenger vehicle owned by a business and used by its employees for
1576	1578		774
1577	1579		transportation as a company car or vanpool vehicle; and
1578	1580		775
1579	1581		(c) vehicles that are:
1580	1582		776
1581	1583		(i) especially constructed for towing or wrecking, and that are not otherwise used to
1582	1584		777
1583	1585		transport goods, merchandise, or people for compensation;
1584	1586		778
1585	1587		(ii) used or licensed as taxicabs or limousines;
1586	1588		779
1587	1589		(iii) used as rental passenger cars, travel trailers, or motor homes;
1588	1590		780
1589	1591		(iv) used or licensed in this state for use as ambulances or hearses;
1590	1592		781
1591	1593		(v) especially designed and used for garbage and rubbish collection; or
1592	1594		782
1593	1595		(vi) used exclusively to transport students or their instructors to or from any private,
1594	1596		783
1595	1597		public, or religious school or school activities.
1596	1598		784
1597	1599		(11) "Eligible judgment" means a final and unappealable judgment or order under Section
1598	1600		785
1599	1601		59-2-1330:
1600	1602		786
1601	1603		(a) that became a final and unappealable judgment or order no more than 14 months
1602	1604		787
1603	1605		before the day on which the notice described in Section 59-2-919.1 is required to be
1604	1606		788
1605	1607		provided; and
1606	1608		789
1607	1609		(b) for which a taxing entity's share of the final and unappealable judgment or order is
1608	1610		790
1609	1611		greater than or equal to the lesser of:
1610	1612		791
1611	1613		(i) $5,000; or
1612	1614		792
1613	1615		(ii) 2.5% of the total ad valorem property taxes collected by the taxing entity in the
1614	1616		793
1615	1617		previous fiscal year.
1616	1618		794
1617	1619		(12)(a) "Escaped property" means any property, whether personal, land, or any
1618	1620		795
1619	1621		improvements to the property, that is subject to taxation and is:
1620	1622		796
1621	1623		(i) inadvertently omitted from the tax rolls, assigned to the incorrect parcel, or
1622	1624		797
1623	1625		assessed to the wrong taxpayer by the assessing authority;
1624	1626		798
1625	1627		(ii) undervalued or omitted from the tax rolls because of the failure of the taxpayer to
1626	1628		799
1627	1629		comply with the reporting requirements of this chapter; or
1628	1630		800
1629	1631		(iii) undervalued because of errors made by the assessing authority based upon
1630	1632		801
1631	1633		incomplete or erroneous information furnished by the taxpayer.
1632	1634		802
1633	1635		(b) "Escaped property" does not include property that is undervalued because of the use
1634	1636		803
1635	1637		of a different valuation methodology or because of a different application of the same
1636	1638		804
1637	1639		valuation methodology.
1638	1640		805
1639	1641		(13)(a) "Fair market value" means the amount at which property would change hands
1640		-	- 24 - ~~Enrolled Copy~~ H.B. 272
	1642	+	- 24 - 02-03 13:21 1st Sub. (Buff) H.B. 272
1641	1643		806
1642	1644		between a willing buyer and a willing seller, neither being under any compulsion to
1643	1645		807
1644	1646		buy or sell and both having reasonable knowledge of the relevant facts.
1645	1647		808
1646	1648		(b) For purposes of taxation, "fair market value" shall be determined using the current
1647	1649		809
1648	1650		zoning laws applicable to the property in question, except in cases where there is a
1649	1651		810
1650	1652		reasonable probability of a change in the zoning laws affecting that property in the
1651	1653		811
1652	1654		tax year in question and the change would have an appreciable influence upon the
1653	1655		812
1654	1656		value.
1655	1657		813
1656	1658		(14) "Geothermal fluid" means water in any form at temperatures greater than 120 degrees
1657	1659		814
1658	1660		centigrade naturally present in a geothermal system.
1659	1661		815
1660	1662		(15) "Geothermal resource" means:
1661	1663		816
1662	1664		(a) the natural heat of the earth at temperatures greater than 120 degrees centigrade; and
1663	1665		817
1664	1666		(b) the energy, in whatever form, including pressure, present in, resulting from, created
1665	1667		818
1666	1668		by, or which may be extracted from that natural heat, directly or through a material
1667	1669		819
1668	1670		medium.
1669	1671		820
1670	1672		(16)(a) "Goodwill" means:
1671	1673		821
1672	1674		(i) acquired goodwill that is reported as goodwill on the books and records that a
1673	1675		822
1674	1676		taxpayer maintains for financial reporting purposes; or
1675	1677		823
1676	1678		(ii) the ability of a business to:
1677	1679		824
1678	1680		(A) generate income that exceeds a normal rate of return on assets and that results
1679	1681		825
1680	1682		from a factor described in Subsection (16)(b); or
1681	1683		826
1682	1684		(B) obtain an economic or competitive advantage resulting from a factor described
1683	1685		827
1684	1686		in Subsection (16)(b).
1685	1687		828
1686	1688		(b) The following factors apply to Subsection (16)(a)(ii):
1687	1689		829
1688	1690		(i) superior management skills;
1689	1691		830
1690	1692		(ii) reputation;
1691	1693		831
1692	1694		(iii) customer relationships;
1693	1695		832
1694	1696		(iv) patronage; or
1695	1697		833
1696	1698		(v) a factor similar to Subsections (16)(b)(i) through (iv).
1697	1699		834
1698	1700		(c) "Goodwill" does not include:
1699	1701		835
1700	1702		(i) the intangible property described in Subsection [(19)(a) or (b);] (20)(a) or (b);
1701	1703		836
1702	1704		(ii) locational attributes of real property, including:
1703	1705		837
1704	1706		(A) zoning;
1705	1707		838
1706	1708		(B) location;
1707	1709		839
1708	1710		(C) view;
1709		-	- 25 - H.B. 272 ~~Enrolled Copy~~
	1711	+	- 25 - 1st Sub. (Buff) H.B. 272 02-03 13:21
1710	1712		840
1711	1713		(D) a geographic feature;
1712	1714		841
1713	1715		(E) an easement;
1714	1716		842
1715	1717		(F) a covenant;
1716	1718		843
1717	1719		(G) proximity to raw materials;
1718	1720		844
1719	1721		(H) the condition of surrounding property; or
1720	1722		845
1721	1723		(I) proximity to markets;
1722	1724		846
1723	1725		(iii) value attributable to the identification of an improvement to real property,
1724	1726		847
1725	1727		including:
1726	1728		848
1727	1729		(A) reputation of the designer, builder, or architect of the improvement;
1728	1730		849
1729	1731		(B) a name given to, or associated with, the improvement; or
1730	1732		850
1731	1733		(C) the historic significance of an improvement; or
1732	1734		851
1733	1735		(iv) the enhancement or assemblage value specifically attributable to the interrelation
1734	1736		852
1735	1737		of the existing tangible property in place working together as a unit.
1736	1738		853
1737	1739		(17) "Governing body" means:
1738	1740		854
1739	1741		(a) for a county, city, or town, the legislative body of the county, city, or town;
1740	1742		855
1741	1743		(b) for a special district under Title 17B, Limited Purpose Local Government Entities -
1742	1744		856
1743	1745		Special Districts, the special district's board of trustees;
1744	1746		857
1745	1747		(c) for a school district, the local board of education;
1746	1748		858
1747	1749		(d) for a special service district under Title 17D, Chapter 1, Special Service District Act:
1748	1750		859
1749	1751		(i) the legislative body of the county or municipality that created the special service
1750	1752		860
1751	1753		district, to the extent that the county or municipal legislative body has not
1752	1754		861
1753	1755		delegated authority to an administrative control board established under Section
1754	1756		862
1755	1757		17D-1-301; or
1756	1758		863
1757	1759		(ii) the administrative control board, to the extent that the county or municipal
1758	1760		864
1759	1761		legislative body has delegated authority to an administrative control board
1760	1762		865
1761	1763		established under Section 17D-1-301; or
1762	1764		866
1763	1765		(e) for a public infrastructure district under Title 17D, Chapter 4, Public Infrastructure
1764	1766		867
1765	1767		District Act, the public infrastructure district's board of trustees.
1766	1768		868
1767	1769		(18) "Gross vehicle weight rating" means the maximum gross vehicle weight rating as
1768	1770		869
1769	1771		reported by the manufacturer of the motor vehicle for the vehicle identification number.
1770	1772		870
1771	1773		[(18)] (19)(a) Except as provided in Subsection [(18)(c)] (19)(c), "improvement" means a
1772	1774		871
1773	1775		building, structure, fixture, fence, or other item that is permanently attached to land,
1774	1776		872
1775	1777		regardless of whether the title has been acquired to the land, if:
1776	1778		873
1777	1779		(i)(A) attachment to land is essential to the operation or use of the item; and
1778		-	- 26 - ~~Enrolled Copy~~ H.B. 272
	1780	+	- 26 - 02-03 13:21 1st Sub. (Buff) H.B. 272
1779	1781		874
1780	1782		(B) the manner of attachment to land suggests that the item will remain attached to
1781	1783		875
1782	1784		the land in the same place over the useful life of the item; or
1783	1785		876
1784	1786		(ii) removal of the item would:
1785	1787		877
1786	1788		(A) cause substantial damage to the item; or
1787	1789		878
1788	1790		(B) require substantial alteration or repair of a structure to which the item is
1789	1791		879
1790	1792		attached.
1791	1793		880
1792	1794		(b) "Improvement" includes:
1793	1795		881
1794	1796		(i) an accessory to an item described in Subsection [(18)(a)] (19)(a) if the accessory is:
1795	1797		882
1796	1798		(A) essential to the operation of the item described in Subsection [(18)(a)] (19)(a);
1797	1799		883
1798	1800		and
1799	1801		884
1800	1802		(B) installed solely to serve the operation of the item described in Subsection [
1801	1803		885
1802	1804		(18)(a)] (19)(a); and
1803	1805		886
1804	1806		(ii) an item described in Subsection [(18)(a)] (19)(a) that is temporarily detached from
1805	1807		887
1806	1808		the land for repairs and remains located on the land.
1807	1809		888
1808	1810		(c) "Improvement" does not include:
1809	1811		889
1810	1812		(i) an item considered to be personal property pursuant to rules made in accordance
1811	1813		890
1812	1814		with Section 59-2-107;
1813	1815		891
1814	1816		(ii) a moveable item that is attached to land for stability only or for an obvious
1815	1817		892
1816	1818		temporary purpose;
1817	1819		893
1818	1820		(iii)(A) manufacturing equipment and machinery; or
1819	1821		894
1820	1822		(B) essential accessories to manufacturing equipment and machinery;
1821	1823		895
1822	1824		(iv) an item attached to the land in a manner that facilitates removal without
1823	1825		896
1824	1826		substantial damage to the land or the item; or
1825	1827		897
1826	1828		(v) a transportable factory-built housing unit as defined in Section 59-2-1502 if that
1827	1829		898
1828	1830		transportable factory-built housing unit is considered to be personal property
1829	1831		899
1830	1832		under Section 59-2-1503.
1831	1833		900
1832	1834		[(19)] (20) "Intangible property" means:
1833	1835		901
1834	1836		(a) property that is capable of private ownership separate from tangible property,
1835	1837		902
1836	1838		including:
1837	1839		903
1838	1840		(i) money;
1839	1841		904
1840	1842		(ii) credits;
1841	1843		905
1842	1844		(iii) bonds;
1843	1845		906
1844	1846		(iv) stocks;
1845	1847		907
1846	1848		(v) representative property;
1847		-	- 27 - H.B. 272 ~~Enrolled Copy~~
	1849	+	- 27 - 1st Sub. (Buff) H.B. 272 02-03 13:21
1848	1850		908
1849	1851		(vi) franchises;
1850	1852		909
1851	1853		(vii) licenses;
1852	1854		910
1853	1855		(viii) trade names;
1854	1856		911
1855	1857		(ix) copyrights; and
1856	1858		912
1857	1859		(x) patents;
1858	1860		913
1859	1861		(b) a low-income housing tax credit;
1860	1862		914
1861	1863		(c) goodwill; or
1862	1864		915
1863	1865		(d) a clean or renewable energy tax credit or incentive, including:
1864	1866		916
1865	1867		(i) a federal renewable energy production tax credit under Section 45, Internal
1866	1868		917
1867	1869		Revenue Code;
1868	1870		918
1869	1871		(ii) a federal energy credit for qualified renewable electricity production facilities
1870	1872		919
1871	1873		under Section 48, Internal Revenue Code;
1872	1874		920
1873	1875		(iii) a federal grant for a renewable energy property under American Recovery and
1874	1876		921
1875	1877		Reinvestment Act of 2009, Pub. L. No. 111-5, Section 1603; and
1876	1878		922
1877	1879		(iv) a tax credit under Subsection 59-7-614(5).
1878	1880		923
1879	1881		[(20)] (21) "Livestock" means:
1880	1882		924
1881	1883		(a) a domestic animal;
1882	1884		925
1883	1885		(b) a fish;
1884	1886		926
1885	1887		(c) a fur-bearing animal;
1886	1888		927
1887	1889		(d) a honeybee; or
1888	1890		928
1889	1891		(e) poultry.
1890	1892		929
1891	1893		[(21)] (22) "Low-income housing tax credit" means:
1892	1894		930
1893	1895		(a) a federal low-income housing tax credit under Section 42, Internal Revenue Code; or
1894	1896		931
1895	1897		(b) a low-income housing tax credit under Section 59-7-607 or Section 59-10-1010.
1896	1898		932
1897	1899		[(22)] (23) "Metalliferous minerals" includes gold, silver, copper, lead, zinc, and uranium.
1898	1900		933
1899	1901		[(23)] (24) "Mine" means a natural deposit of either metalliferous or nonmetalliferous
1900	1902		934
1901	1903		valuable mineral.
1902	1904		935
1903	1905		[(24)] (25) "Mining" means the process of producing, extracting, leaching, evaporating, or
1904	1906		936
1905	1907		otherwise removing a mineral from a mine.
1906	1908		937
1907	1909		[(25)] (26)(a) "Mobile flight equipment" means tangible personal property that is owned
1908	1910		938
1909	1911		or operated by an air charter service, air contract service, or airline and:
1910	1912		939
1911	1913		(i) is capable of flight or is attached to an aircraft that is capable of flight; or
1912	1914		940
1913	1915		(ii) is contained in an aircraft that is capable of flight if the tangible personal property
1914	1916		941
1915	1917		is intended to be used:
1916		-	- 28 - ~~Enrolled Copy~~ H.B. 272
	1918	+	- 28 - 02-03 13:21 1st Sub. (Buff) H.B. 272
1917	1919		942
1918	1920		(A) during multiple flights;
1919	1921		943
1920	1922		(B) during a takeoff, flight, or landing; and
1921	1923		944
1922	1924		(C) as a service provided by an air charter service, air contract service, or airline.
1923	1925		945
1924	1926		(b)(i) "Mobile flight equipment" does not include a spare part other than a spare
1925	1927		946
1926	1928		engine that is rotated at regular intervals with an engine that is attached to the
1927	1929		947
1928	1930		aircraft.
1929	1931		948
1930	1932		(ii) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act,
1931	1933		949
1932	1934		the commission may make rules defining the term "regular intervals."
1933	1935		950
1934	1936		[(26)] (27) "Nonmetalliferous minerals" includes, but is not limited to, oil, gas, coal, salts,
1935	1937		951
1936	1938		sand, rock, gravel, and all carboniferous materials.
1937	1939		952
1938	1940		[(27)] (28) "Part-year residential property" means property that is not residential property on
1939	1941		953
1940	1942		January 1 of a calendar year but becomes residential property after January 1 of the
1941	1943		954
1942	1944		calendar year.
1943	1945		955
1944	1946		[(28)] (29) "Personal property" includes:
1945	1947		956
1946	1948		(a) every class of property as defined in Subsection [(29)] (30) that is the subject of
1947	1949		957
1948	1950		ownership and is not real estate or an improvement;
1949	1951		958
1950	1952		(b) any pipe laid in or affixed to land whether or not the ownership of the pipe is
1951	1953		959
1952	1954		separate from the ownership of the underlying land, even if the pipe meets the
1953	1955		960
1954	1956		definition of an improvement;
1955	1957		961
1956	1958		(c) bridges and ferries;
1957	1959		962
1958	1960		(d) livestock; and
1959	1961		963
1960	1962		(e) outdoor advertising structures as defined in Section 72-7-502.
1961	1963		964
1962	1964		[(29)] (30)(a) "Property" means property that is subject to assessment and taxation
1963	1965		965
1964	1966		according to its value.
1965	1967		966
1966	1968		(b) "Property" does not include intangible property as defined in this section.
1967	1969		967
1968	1970		[(30)] (31)(a) "Public utility" means:
1969	1971		968
1970	1972		(i) the operating property of a railroad, gas corporation, oil or gas transportation or
1971	1973		969
1972	1974		pipeline company, coal slurry pipeline company, electrical corporation, sewerage
1973	1975		970
1974	1976		corporation, or heat corporation where the company performs the service for, or
1975	1977		971
1976	1978		delivers the commodity to, the public generally or companies serving the public
1977	1979		972
1978	1980		generally, or in the case of a gas corporation or an electrical corporation, where
1979	1981		973
1980	1982		the gas or electricity is sold or furnished to any member or consumers within the
1981	1983		974
1982	1984		state for domestic, commercial, or industrial use; and
1983	1985		975
1984	1986		(ii) the operating property of any entity or person defined under Section 54-2-1
1985		-	- 29 - H.B. 272 ~~Enrolled Copy~~
	1987	+	- 29 - 1st Sub. (Buff) H.B. 272 02-03 13:21
1986	1988		976
1987	1989		except water corporations.
1988	1990		977
1989	1991		(b) "Public utility" does not include the operating property of a telecommunications
1990	1992		978
1991	1993		service provider.
1992	1994		979
1993	1995		[(31)] (32)(a) Subject to Subsection [(31)(b)] (32)(b), "qualifying exempt primary
1994	1996		980
1995	1997		residential rental personal property" means household furnishings, furniture, and
1996	1998		981
1997	1999		equipment that:
1998	2000		982
1999	2001		(i) are used exclusively within a dwelling unit that is the primary residence of a
2000	2002		983
2001	2003		tenant;
2002	2004		984
2003	2005		(ii) are owned by the owner of the dwelling unit that is the primary residence of a
2004	2006		985
2005	2007		tenant; and
2006	2008		986
2007	2009		(iii) after applying the residential exemption described in Section 59-2-103, are
2008	2010		987
2009	2011		exempt from taxation under this chapter in accordance with Subsection 59-2-1115
2010	2012		988
2011	2013		(2).
2012	2014		989
2013	2015		(b) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the
2014	2016		990
2015	2017		commission may by rule define the term "dwelling unit" for purposes of this
2016	2018		991
2017	2019		Subsection [(31)] (32) and Subsection [(34)] (35).
2018	2020		992
2019	2021		[(32)] (33) "Real estate" or "real property" includes:
2020	2022		993
2021	2023		(a) the possession of, claim to, ownership of, or right to the possession of land;
2022	2024		994
2023	2025		(b) all mines, minerals, and quarries in and under the land, all timber belonging to
2024	2026		995
2025	2027		individuals or corporations growing or being on the lands of this state or the United
2026	2028		996
2027	2029		States, and all rights and privileges appertaining to these; and
2028	2030		997
2029	2031		(c) improvements.
2030	2032		998
2031	2033		[(33)] (34)(a) "Relationship with an owner of the property's land surface rights" means a
2032	2034		999
2033	2035		relationship described in Subsection 267(b), Internal Revenue Code, except that the
2034	2036		1000
2035	2037		term 25% shall be substituted for the term 50% in Subsection 267(b), Internal
2036	2038		1001
2037	2039		Revenue Code.
2038	2040		1002
2039	2041		(b) For purposes of determining if a relationship described in Subsection 267(b), Internal
2040	2042		1003
2041	2043		Revenue Code, exists, the ownership of stock shall be determined using the
2042	2044		1004
2043	2045		ownership rules in Subsection 267(c), Internal Revenue Code.
2044	2046		1005
2045	2047		[(34)] (35)(a) "Residential property," for purposes of the reductions and adjustments
2046	2048		1006
2047	2049		under this chapter, means any property used for residential purposes as a primary
2048	2050		1007
2049	2051		residence.
2050	2052		1008
2051	2053		(b) "Residential property" includes:
2052	2054		1009
2053	2055		(i) except as provided in Subsection [(34)(b)(ii)] (35)(b)(ii), includes household
2054		-	- 30 - ~~Enrolled Copy~~ H.B. 272
	2056	+	- 30 - 02-03 13:21 1st Sub. (Buff) H.B. 272
2055	2057		1010
2056	2058		furnishings, furniture, and equipment if the household furnishings, furniture, and
2057	2059		1011
2058	2060		equipment are:
2059	2061		1012
2060	2062		(A) used exclusively within a dwelling unit that is the primary residence of a
2061	2063		1013
2062	2064		tenant; and
2063	2065		1014
2064	2066		(B) owned by the owner of the dwelling unit that is the primary residence of a
2065	2067		1015
2066	2068		tenant; and
2067	2069		1016
2068	2070		(ii) if the county assessor determines that the property will be used for residential
2069	2071		1017
2070	2072		purposes as a primary residence:
2071	2073		1018
2072	2074		(A) property under construction; or
2073	2075		1019
2074	2076		(B) unoccupied property.
2075	2077		1020
2076	2078		(c) "Residential property" does not include property used for transient residential use.
2077	2079		1021
2078	2080		(d) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the
2079	2081		1022
2080	2082		commission may by rule define the term "dwelling unit" for purposes of Subsection [
2081	2083		1023
2082	2084		(31)] (32) and this Subsection [(34)] (35).
2083	2085		1024
2084	2086		[(35)] (36) "Split estate mineral rights owner" means a person that:
2085	2087		1025
2086	2088		(a) has a legal right to extract a mineral from property;
2087	2089		1026
2088	2090		(b) does not hold more than a 25% interest in:
2089	2091		1027
2090	2092		(i) the land surface rights of the property where the wellhead is located; or
2091	2093		1028
2092	2094		(ii) an entity with an ownership interest in the land surface rights of the property
2093	2095		1029
2094	2096		where the wellhead is located;
2095	2097		1030
2096	2098		(c) is not an entity in which the owner of the land surface rights of the property where
2097	2099		1031
2098	2100		the wellhead is located holds more than a 25% interest; and
2099	2101		1032
2100	2102		(d) does not have a relationship with an owner of the land surface rights of the property
2101	2103		1033
2102	2104		where the wellhead is located.
2103	2105		1034
2104	2106		[(36)] (37)(a) "State-assessed commercial vehicle" means:
2105	2107		1035
2106	2108		(i) any commercial vehicle, trailer, or semitrailer that operates interstate or intrastate
2107	2109		1036
2108	2110		to transport passengers, freight, merchandise, or other property for hire; or
2109	2111		1037
2110	2112		(ii) any commercial vehicle, trailer, or semitrailer that operates interstate and
2111	2113		1038
2112	2114		transports the vehicle owner's goods or property in furtherance of the owner's
2113	2115		1039
2114	2116		commercial enterprise.
2115	2117		1040
2116	2118		(b) "State-assessed commercial vehicle" does not include vehicles used for hire that are
2117	2119		1041
2118	2120		specified in Subsection (10)(c) as county-assessed commercial vehicles.
2119	2121		1042
2120	2122		[(37)] (38) "Subdivided lot" means a lot, parcel, or other division of land, that is a division
2121	2123		1043
2122	2124		of a base parcel.
2123		-	- 31 - H.B. 272 ~~Enrolled Copy~~
	2125	+	- 31 - 1st Sub. (Buff) H.B. 272 02-03 13:21
2124	2126		1044
2125	2127		[(38)] (39) "Tax area" means a geographic area created by the overlapping boundaries of
2126	2128		1045
2127	2129		one or more taxing entities.
2128	2130		1046
2129	2131		[(39)] (40) "Taxable value" means fair market value less any applicable reduction allowed
2130	2132		1047
2131	2133		for residential property under Section 59-2-103.
2132	2134		1048
2133	2135		[(40)] (41) "Taxing entity" means any county, city, town, school district, special taxing
2134	2136		1049
2135	2137		district, special district under Title 17B, Limited Purpose Local Government Entities -
2136	2138		1050
2137	2139		Special Districts, or other political subdivision of the state with the authority to levy a
2138	2140		1051
2139	2141		tax on property.
2140	2142		1052
2141	2143		[(41)] (42)(a) "Tax roll" means a permanent record of the taxes charged on property, as
2142	2144		1053
2143	2145		extended on the assessment roll, and may be maintained on the same record or
2144	2146		1054
2145	2147		records as the assessment roll or may be maintained on a separate record properly
2146	2148		1055
2147	2149		indexed to the assessment roll.
2148	2150		1056
2149	2151		(b) "Tax roll" includes tax books, tax lists, and other similar materials.
2150	2152		1057
2151	2153		[(42)] (43) "Telecommunications service provider" means the same as that term is defined in
2152	2154		1058
2153	2155		Section 59-12-102.
2154	2156		1059
2155	2157		Section 12. Section 59-2-103 is amended to read:
2156	2158		1060
2157	2159		59-2-103 . Rate of assessment of property -- Residential property.
2158	2160		1061
2159	2161		(1) As used in this section:
2160	2162		1062
2161	2163		(a)(i) "Household" means the association of individuals who live in the same
2162	2164		1063
2163	2165		dwelling, sharing the dwelling's furnishings, facilities, accommodations, and
2164	2166		1064
2165	2167		expenses.
2166	2168		1065
2167	2169		(ii) "Household" includes married individuals, who are not legally separated, who
2168	2170		1066
2169	2171		have established domiciles at separate locations within the state.
2170	2172		1067
2171	2173		(b) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the
2172	2174		1068
2173	2175		commission may make rules defining the term "domicile."
2174	2176		1069
2175	2177		(2) All tangible taxable property located within the state shall be assessed and taxed at a
2176	2178		1070
2177	2179		uniform and equal rate on the basis of its fair market value, as valued on January 1,
2178	2180		1071
2179	2181		unless otherwise provided by law.
2180	2182		1072
2181	2183		(3) Subject to Subsections (4) through (6) and Section 59-2-103.5, for a calendar year, the
2182	2184		1073
2183	2185		fair market value of residential property located within the state is allowed a residential
2184	2186		1074
2185	2187		exemption equal to a 45% reduction in the value of the property.
2186	2188		1075
2187	2189		(4) Part-year residential property located within the state is allowed the residential
2188	2190		1076
2189	2191		exemption described in Subsection (3) if the part-year residential property is used as
2190	2192		1077
2191	2193		residential property for 183 or more consecutive calendar days during the calendar year
2192		-	- 32 - ~~Enrolled Copy~~ H.B. 272
	2194	+	- 32 - 02-03 13:21 1st Sub. (Buff) H.B. 272
2193	2195		1078
2194	2196		for which the owner seeks to obtain the residential exemption.
2195	2197		1079
2196	2198		(5) No more than one acre of land per residential unit may qualify for the residential
2197	2199		1080
2198	2200		exemption described in Subsection (3).
2199	2201		1081
2200	2202		(6)(a) Except as provided in Subsections (6)(b)(ii) and (iii), a residential exemption
2201	2203		1082
2202	2204		described in Subsection (3) is limited to one primary residence per household.
2203	2205		1083
2204	2206		(b) An owner of multiple primary residences located within the state is allowed a
2205	2207		1084
2206	2208		residential exemption under Subsection (3) for:
2207	2209		1085
2208	2210		(i) subject to Subsection (6)(a), the primary residence of the owner;
2209	2211		1086
2210	2212		(ii) each residential property that is the primary residence of a tenant; and
2211	2213		1087
2212	2214		(iii) subject to Subsection 59-2-103.5(4), each residential property described in
2213	2215		1088
2214	2216		Subsection [59-2-102(34)(b)(ii)] 59-2-102(35)(b)(ii).
2215	2217		1089
2216	2218		Section 13. Section 59-2-103.5 is amended to read:
2217	2219		1090
2218	2220		59-2-103.5 . Procedures to obtain an exemption for residential property --
2219	2221		1091
2220	2222		Procedure if property owner or property no longer qualifies to receive a residential
2221	2223		1092
2222	2224		exemption.
2223	2225		1093
2224	2226		(1) Subject to Subsections (4), (5), and (10), for residential property other than part-year
2225	2227		1094
2226	2228		residential property, a county legislative body may adopt an ordinance that requires an
2227	2229		1095
2228	2230		owner to file an application with the county board of equalization before the county
2229	2231		1096
2230	2232		applies a residential exemption authorized under Section 59-2-103 to the value of the
2231	2233		1097
2232	2234		residential property if:
2233	2235		1098
2234	2236		(a) the residential property was ineligible for the residential exemption during the
2235	2237		1099
2236	2238		calendar year immediately preceding the calendar year for which the owner is
2237	2239		1100
2238	2240		seeking to have the residential exemption applied to the value of the residential
2239	2241		1101
2240	2242		property;
2241	2243		1102
2242	2244		(b) an ownership interest in the residential property changes; or
2243	2245		1103
2244	2246		(c) the county board of equalization determines that there is reason to believe that the
2245	2247		1104
2246	2248		residential property no longer qualifies for the residential exemption.
2247	2249		1105
2248	2250		(2)(a) The application described in Subsection (1):
2249	2251		1106
2250	2252		(i) shall be on a form the commission provides by rule and makes available to the
2251	2253		1107
2252	2254		counties;
2253	2255		1108
2254	2256		(ii) shall be signed by the owner of the residential property; and
2255	2257		1109
2256	2258		(iii) may not request the sales price of the residential property.
2257	2259		1110
2258	2260		(b) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the
2259	2261		1111
2260	2262		commission may make rules providing the contents of the form described in
2261		-	- 33 - H.B. 272 ~~Enrolled Copy~~
	2263	+	- 33 - 1st Sub. (Buff) H.B. 272 02-03 13:21
2262	2264		1112
2263	2265		Subsection (2)(a).
2264	2266		1113
2265	2267		(c) For purposes of the application described in Subsection (1), a county may not request
2266	2268		1114
2267	2269		information from an owner of a residential property beyond the information in the
2268	2270		1115
2269	2271		form provided by the commission under this Subsection (2).
2270	2272		1116
2271	2273		(3)(a) Regardless of whether a county legislative body adopts an ordinance described in
2272	2274		1117
2273	2275		Subsection (1), before a county may apply a residential exemption to the value of
2274	2276		1118
2275	2277		part-year residential property, an owner of the property shall:
2276	2278		1119
2277	2279		(i) file the application described in Subsection (2)(a) with the county board of
2278	2280		1120
2279	2281		equalization; and
2280	2282		1121
2281	2283		(ii) include as part of the application described in Subsection (2)(a) a statement that
2282	2284		1122
2283	2285		certifies:
2284	2286		1123
2285	2287		(A) the date the part-year residential property became residential property;
2286	2288		1124
2287	2289		(B) that the part-year residential property will be used as residential property for
2288	2290		1125
2289	2291		183 or more consecutive calendar days during the calendar year for which the
2290	2292		1126
2291	2293		owner seeks to obtain the residential exemption; and
2292	2294		1127
2293	2295		(C) that the owner, or a member of the owner's household, may not claim a
2294	2296		1128
2295	2297		residential exemption for any property for the calendar year for which the
2296	2298		1129
2297	2299		owner seeks to obtain the residential exemption, other than the part-year
2298	2300		1130
2299	2301		residential property, or as allowed under Section 59-2-103 with respect to the
2300	2302		1131
2301	2303		primary residence or household furnishings, furniture, and equipment of the
2302	2304		1132
2303	2305		owner's tenant.
2304	2306		1133
2305	2307		(b) If an owner files an application under this Subsection (3) on or after May 1 of the
2306	2308		1134
2307	2309		calendar year for which the owner seeks to obtain the residential exemption, the
2308	2310		1135
2309	2311		county board of equalization may require the owner to pay an application fee not to
2310	2312		1136
2311	2313		exceed $50.
2312	2314		1137
2313	2315		(4) Before a county allows residential property described in Subsection [59-2-102(34)(b)(ii)]
2314	2316		1138
2315	2317		59-2-102(35)(b)(ii) a residential exemption authorized under Section 59-2-103, an
2316	2318		1139
2317	2319		owner of the residential property shall file with the county assessor a written declaration
2318	2320		1140
2319	2321		that:
2320	2322		1141
2321	2323		(a) states under penalty of perjury that, to the best of each owner's knowledge, upon
2322	2324		1142
2323	2325		completion of construction or occupancy of the residential property, the residential
2324	2326		1143
2325	2327		property will be used for residential purposes as a primary residence;
2326	2328		1144
2327	2329		(b) is signed by each owner of the residential property; and
2328	2330		1145
2329	2331		(c) is on a form approved by the commission.
2330		-	- 34 - ~~Enrolled Copy~~ H.B. 272
	2332	+	- 34 - 02-03 13:21 1st Sub. (Buff) H.B. 272
2331	2333		1146
2332		-	(5)(a) Before a county allows residential property described in Subsection 59-2-103~~(6)(b)~~
	2334	+	(5)(a) Before a county allows residential property described in Subsection 59-2-103
2333	2335		1147
2334		-	a residential exemption authorized under Section 59-2-103, an owner of the
	2336	+	(6)(b) a residential exemption authorized under Section 59-2-103, an owner of the
2335	2337		1148
2336	2338		residential property shall file with the county assessor a written declaration that:
2337	2339		1149
2338	2340		(i) states under penalty of perjury that, to the best of each owner's knowledge, the
2339	2341		1150
2340	2342		residential property will be used for residential purposes as a primary residence of
2341	2343		1151
2342	2344		a tenant;
2343	2345		1152
2344	2346		(ii) is signed by each owner of the residential property; and
2345	2347		1153
2346	2348		(iii) is on a form approved by the commission.
2347	2349		1154
2348	2350		(b)(i)(A) In addition to the declaration, a county assessor may request from an
2349	2351		1155
2350	2352		owner a current lease agreement signed by the tenant.
2351	2353		1156
2352	2354		(B) If the lease agreement is insufficient for a county assessor to make a
2353	2355		1157
2354	2356		determination about eligibility for a residential exemption, a county assessor
2355	2357		1158
2356	2358		may request a copy of the real estate insurance policy for the property.
2357	2359		1159
2358	2360		(C) If the real estate insurance policy is insufficient for a county assessor to make
2359	2361		1160
2360	2362		a determination about eligibility for a residential exemption, a county assessor
2361	2363		1161
2362	2364		may request a copy of a filing from the most recent federal tax return showing
2363	2365		1162
2364	2366		that the owner had profit or loss from the residential property as a rental.
2365	2367		1163
2366	2368		(ii) A county assessor may not request information from an owner's tenant.
2367	2369		1164
2368	2370		(6) Except as provided in Subsection (7), if a property owner no longer qualifies to receive
2369	2371		1165
2370	2372		a residential exemption authorized under Section 59-2-103 for the property owner's
2371	2373		1166
2372	2374		primary residence, the property owner shall:
2373	2375		1167
2374	2376		(a) file a written statement with the county board of equalization of the county in which
2375	2377		1168
2376	2378		the property is located:
2377	2379		1169
2378	2380		(i) on a form provided by the county board of equalization; and
2379	2381		1170
2380	2382		(ii) notifying the county board of equalization that the property owner no longer
2381	2383		1171
2382	2384		qualifies to receive a residential exemption authorized under Section 59-2-103 for
2383	2385		1172
2384	2386		the property owner's primary residence; and
2385	2387		1173
2386	2388		(b) declare on the property owner's individual income tax return under Chapter 10,
2387	2389		1174
2388	2390		Individual Income Tax Act, for the taxable year for which the property owner no
2389	2391		1175
2390	2392		longer qualifies to receive a residential exemption authorized under Section 59-2-103
2391	2393		1176
2392	2394		for the property owner's primary residence, that the property owner no longer
2393	2395		1177
2394	2396		qualifies to receive a residential exemption authorized under Section 59-2-103 for the
2395	2397		1178
2396	2398		property owner's primary residence.
2397	2399		1179
2398	2400		(7) A property owner is not required to file a written statement or make the declaration
2399		-	- 35 - H.B. 272 ~~Enrolled Copy~~
	2401	+	- 35 - 1st Sub. (Buff) H.B. 272 02-03 13:21
2400	2402		1180
2401	2403		described in Subsection (6) if the property owner:
2402	2404		1181
2403	2405		(a) changes primary residences;
2404	2406		1182
2405	2407		(b) qualified to receive a residential exemption authorized under Section 59-2-103 for
2406	2408		1183
2407	2409		the residence that was the property owner's former primary residence; and
2408	2410		1184
2409	2411		(c) qualifies to receive a residential exemption authorized under Section 59-2-103 for the
2410	2412		1185
2411	2413		residence that is the property owner's current primary residence.
2412	2414		1186
2413	2415		(8) Subsections (2) through (7) do not apply to qualifying exempt primary residential rental
2414	2416		1187
2415	2417		personal property.
2416	2418		1188
2417	2419		(9)(a) Subject to Subsection (10), for the first calendar year in which a property owner
2418	2420		1189
2419	2421		qualifies to receive a residential exemption under Section 59-2-103, a county assessor
2420	2422		1190
2421	2423		may require the property owner to file a signed statement described in Section
2422	2424		1191
2423	2425		59-2-306.
2424	2426		1192
2425	2427		(b) Subject to Subsection (10) and notwithstanding Section 59-2-306, for a calendar year
2426	2428		1193
2427	2429		after the calendar year described in Subsection (9)(a) in which a property owner
2428	2430		1194
2429	2431		qualifies for an exemption authorized under Section 59-2-1115 for qualifying exempt
2430	2432		1195
2431	2433		primary residential rental personal property, a signed statement described in Section
2432	2434		1196
2433	2435		59-2-306 with respect to the qualifying exempt primary residential rental personal
2434	2436		1197
2435	2437		property may only require the property owner to certify, under penalty of perjury,
2436	2438		1198
2437	2439		that the property owner qualifies for the exemption authorized under Section
2438	2440		1199
2439	2441		59-2-1115.
2440	2442		1200
2441	2443		(10)(a) After an ownership interest in residential property changes, the county assessor
2442	2444		1201
2443	2445		shall:
2444	2446		1202
2445	2447		(i) notify the owner of the residential property that the owner is required to submit a
2446	2448		1203
2447	2449		written declaration described in Subsection (10)(d) within 90 days after the day on
2448	2450		1204
2449	2451		which the county assessor mails the notice under this Subsection (10)(a); and
2450	2452		1205
2451	2453		(ii) provide the owner of the residential property with the form described in
2452	2454		1206
2453	2455		Subsection (10)(e) to make the written declaration described in Subsection (10)(d).
2454	2456		1207
2455	2457		(b) A county assessor is not required to provide a notice to an owner of residential
2456	2458		1208
2457	2459		property under Subsection (10)(a) if the situs address of the residential property is the
2458	2460		1209
2459	2461		same as any one of the following:
2460	2462		1210
2461	2463		(i) the mailing address of the residential property owner or the tenant of the
2462	2464		1211
2463	2465		residential property;
2464	2466		1212
2465	2467		(ii) the address listed on the:
2466	2468		1213
2467	2469		(A) residential property owner's driver license; or
2468		-	- 36 - ~~Enrolled Copy~~ H.B. 272
	2470	+	- 36 - 02-03 13:21 1st Sub. (Buff) H.B. 272
2469	2471		1214
2470	2472		(B) tenant of the residential property's driver license; or
2471	2473		1215
2472	2474		(iii) the address listed on the:
2473	2475		1216
2474	2476		(A) residential property owner's voter registration; or
2475	2477		1217
2476	2478		(B) tenant of the residential property's voter registration.
2477	2479		1218
2478	2480		(c) A county assessor is not required to provide a notice to an owner of residential
2479	2481		1219
2480	2482		property under Subsection (10)(a) if:
2481	2483		1220
2482	2484		(i) the owner is using a post office box or rural route box located in the county where
2483	2485		1221
2484	2486		the residential property is located; and
2485	2487		1222
2486	2488		(ii) the residential property is located in a county of the fourth, fifth, or sixth class.
2487	2489		1223
2488	2490		(d) An owner of residential property that receives a notice described in Subsection
2489	2491		1224
2490	2492		(10)(a) shall submit a written declaration to the county assessor under penalty of
2491	2493		1225
2492	2494		perjury certifying the information contained in the form described in Subsection
2493	2495		1226
2494	2496		(10)(e).
2495	2497		1227
2496	2498		(e) The written declaration required by Subsection (10)(d) shall be:
2497	2499		1228
2498	2500		(i) signed by the owner of the residential property; and
2499	2501		1229 (ii) in substantially the following form:
2500	2502		1230
2501	2503		"Residential Property Declaration
2502	2504		1231
2503	2505		This form must be submitted to the County Assessor's office where your new residential
2504	2506		1232
2505	2507		property is located within 90 days of receipt. Failure to do so will result in the county assessor
2506	2508		1233
2507	2509		taking action that could result in the withdrawal of the primary residential exemption from
2508	2510		1234
2509	2511		your residential property.
2510	2512		1235
2511	2513		Residential Property Owner Information
2512	2514		1236
2513	2515		Name(s):__________________________________________________
2514	2516		1237
2515	2517		Home Phone:_______________________________________________
2516	2518		1238
2517	2519		Work Phone:_______________________________________________
2518	2520		1239
2519	2521		Mailing Address:____________________________________________
2520	2522		1240
2521	2523		Residential Property Information
2522	2524		1241
2523	2525		Physical Address:___________________________________________
2524	2526		1242
2525	2527		Certification
2526	2528		1243
2527	2529		1. Is this property used as a primary residential property or part-year residential
2528	2530		1244
2529	2531		property for you or another person?
2530	2532		1245
2531	2533		"Part-year residential property" means owned property that is not residential property on
2532	2534		1246
2533	2535		January 1 of a calendar year but becomes residential property after January 1 of the calendar
2534	2536		1247
2535	2537		year.
2536		-	- 37 - H.B. 272 ~~Enrolled Copy~~
	2538	+	- 37 - 1st Sub. (Buff) H.B. 272 02-03 13:21
2537	2539		1248
2538	2540		Yes No
2539	2541		1249
2540	2542		2. Will this primary residential property or part-year residential property be occupied
2541	2543		1250
2542	2544		for 183 or more consecutive calendar days by the owner or another person?
2543	2545		1251
2544	2546		A part-year residential property occupied for 183 or more consecutive calendar days in a
2545	2547		1252
2546	2548		calendar year by the owner(s) or a tenant is eligible for the exemption.
2547	2549		1253
2548	2550		Yes No
2549	2551		1254
2550	2552		If a property owner or a property owner's spouse claims a residential exemption under
2551	2553		1255
2552	2554		Utah Code Ann. §59-2-103 for property in this state that is the primary residence of the property
2553	2555		1256
2554	2556		owner or the property owner's spouse, that claim of a residential exemption creates a rebuttable
2555	2557		1257
2556	2558		presumption that the property owner and the property owner's spouse have domicile in Utah
2557	2559		1258
2558	2560		for income tax purposes. The rebuttable presumption of domicile does not apply if the
2559	2561		1259
2560	2562		residential property is the primary residence of a tenant of the property owner or the property
2561	2563		1260
2562	2564		owner's spouse.
2563	2565		1261
2564	2566		Signature
2565	2567		1262
2566	2568		Under penalties of perjury, I declare to the best of my knowledge and belief, this
2567	2569		1263
2568	2570		declaration and accompanying pages are true, correct, and complete.
2569	2571		1264
2570	2572		__________________(Owner signature) _____________________Date (mm/dd/yyyy)
2571	2573		1265
2572	2574		__________________(Owner printed name)
2573	2575		1266
2574	2576		(f) For purposes of a written declaration described in this Subsection (10), a county may
2575	2577		1267
2576	2578		not request information from a property owner beyond the information described in the form
2577	2579		1268
2578	2580		provided in Subsection (10)(e).
2579	2581		1269
2580	2582		(g) (i) If, after receiving a written declaration filed under Subsection (10)(d), the county
2581	2583		1270
2582	2584		determines that the property has been incorrectly qualified or disqualified to receive a
2583	2585		1271
2584	2586		residential exemption, the county shall:
2585	2587		1272
2586	2588		(A) redetermine the property's qualification to receive a residential exemption; and
2587	2589		1273
2588	2590		(B) notify the claimant of the redetermination and the county's reason for the
2589	2591		1274
2590	2592		redetermination.
2591	2593		1275
2592	2594		(ii) The redetermination provided in Subsection (10)(g)(i)(A) is final unless:
2593	2595		1276
2594	2596		(A) except as provided in Subsection (10)(g)(iii), the property owner appeals the
2595	2597		1277
2596	2598		redetermination to the board of equalization in accordance with Subsection 59-2-1004(2); or
2597	2599		1278
2598	2600		(B) the county determines that the property is eligible to receive a primary residential
2599	2601		1279
2600	2602		exemption as part-year residential property.
2601	2603		1280
2602	2604		(iii) The board of equalization may not accept an appeal that is filed after the later of:
2603	2605		1281
2604	2606		(A) September 15 of the current calendar year; or
2605		-	- 38 - ~~Enrolled Copy~~ H.B. 272
	2607	+	- 38 - 02-03 13:21 1st Sub. (Buff) H.B. 272
2606	2608		1282
2607	2609		(B) the last day of the 45-day period beginning on the day on which the county auditor
2608	2610		1283
2609	2611		provides the notice under Section 59-2-919.1.
2610	2612		1284
2611	2613		(h) (i) If a residential property owner fails to file a written declaration required by
2612	2614		1285
2613	2615		Subsection (10)(d), the county assessor shall mail to the owner of the residential property a
2614	2616		1286
2615	2617		notice that:
2616	2618		1287
2617		-	(A) the property owner failed to file a written declaration as required by Subsection ~~(10)(d);~~
	2619	+	(A) the property owner failed to file a written declaration as required by Subsection
2618	2620		1288
2619		-	and
	2621	+	(10)(d); and
2620	2622		1289
2621	2623		(B) the property owner will no longer qualify to receive the residential exemption
2622	2624		1290
2623	2625		authorized under Section 59-2-103 for the property that is the subject of the written declaration
2624	2626		1291
2625	2627		if the property owner does not file the written declaration required by Subsection (10)(d)
2626	2628		1292
2627	2629		within 30 days after the day on which the county assessor mails the notice under this
2628	2630		1293
2629	2631		Subsection (10)(h)(i).
2630	2632		1294
2631	2633		(ii) If a property owner fails to file a written declaration required by Subsection (10)(d)
2632	2634		1295
2633	2635		after receiving the notice described in Subsection (10)(h)(i), the property owner no longer
2634	2636		1296
2635	2637		qualifies to receive the residential exemption authorized under Section 59-2-103 in the
2636	2638		1297
2637	2639		calendar year for the property that is the subject of the written declaration unless:
2638	2640		1298
2639	2641		(A) except as provided in Subsection (10)(h)(iii), the property owner appeals the
2640	2642		1299
2641	2643		redetermination to the board of equalization in accordance with Subsection 59-2-1004(2); or
2642	2644		1300
2643	2645		(B) the county determines that the property is eligible to receive a primary residential
2644	2646		1301
2645	2647		exemption as part-year residential property.
2646	2648		1302
2647	2649		(iii) The board of equalization may not accept an appeal that is filed after the later of:
2648	2650		1303
2649	2651		(A) September 15 of the current calendar year; or
2650	2652		1304
2651	2653		(B) the last day of the 45-day period beginning on the day on which the county auditor
2652	2654		1305
2653	2655		provides the notice under Section 59-2-919.1.
2654	2656		1306
2655	2657		(iv) A property owner that is disqualified to receive the residential exemption under
2656	2658		1307
2657	2659		Subsection (10)(h)(ii) may file an application described in Subsection (1) to determine whether
2658	2660		1308
2659	2661		the owner is eligible to receive the residential exemption.
2660	2662		1309
2661	2663		(i) The requirements of this Subsection (10) do not apply to a county assessor in a county
2662	2664		1310
2663	2665		that has, for the five calendar years prior to 2019, had in place and enforced an ordinance
2664	2666		1311
2665	2667		described in Subsection (1).
2666	2668		1312
2667	2669		Section 14. Section 59-2-405 is amended to read:
2668	2670		1313
2669	2671		59-2-405 . Uniform fee on tangible personal property required to be registered
2670	2672		1314
2671	2673		with the state -- Distribution of revenues -- Appeals.
2672	2674		1315
2673	2675		(1) The property described in Subsection (2), except Subsection (2)(b)(ii), is exempt from
2674		-	- 39 - H.B. 272 ~~Enrolled Copy~~
	2676	+	- 39 - 1st Sub. (Buff) H.B. 272 02-03 13:21
2675	2677		1316
2676	2678		ad valorem property taxes pursuant to Utah Constitution Article XIII, Section 2,
2677	2679		1317
2678	2680		Subsection (6).
2679	2681		1318
2680	2682		(2)(a) Except as provided in Subsection (2)(b), there is levied as provided in this part a
2681	2683		1319
2682	2684		statewide uniform fee in lieu of the ad valorem tax on:
2683	2685		1320
2684	2686		(i) motor vehicles required to be registered with the state that [weigh 12,001] have a
2685	2687		1321
2686	2688		gross vehicle weight rating of 14,001 pounds or more;
2687	2689		1322
2688	2690		(ii) motorcycles as defined in Section 41-1a-102 that are required to be registered
2689	2691		1323
2690	2692		with the state;
2691	2693		1324
2692	2694		(iii) watercraft required to be registered with the state;
2693	2695		1325
2694	2696		(iv) recreational vehicles required to be registered with the state; and
2695	2697		1326
2696	2698		(v) all other tangible personal property required to be registered with the state before
2697	2699		1327
2698	2700		it is used on a public highway, on a public waterway, on public land, or in the air.
2699	2701		1328
2700	2702		(b) The following tangible personal property is exempt from the statewide uniform fee
2701	2703		1329
2702	2704		imposed by this section:
2703	2705		1330
2704	2706		(i) aircraft;
2705	2707		1331
2706	2708		(ii) state-assessed commercial vehicles;
2707	2709		1332
2708	2710		(iii) tangible personal property subject to a uniform fee imposed by:
2709	2711		1333
2710	2712		(A) Section 59-2-405.1;
2711	2713		1334
2712	2714		(B) Section 59-2-405.2; or
2713	2715		1335
2714	2716		(C) Section 59-2-405.3; and
2715	2717		1336
2716	2718		(iv) personal property that is exempt from state or county ad valorem property taxes
2717	2719		1337
2718	2720		under the laws of this state or of the federal government.
2719	2721		1338
2720	2722		(3) Beginning on January 1, 1999, the uniform fee is 1.5% of the fair market value of the
2721	2723		1339
2722	2724		personal property, as established by the commission.
2723	2725		1340
2724	2726		(4) Notwithstanding Section 59-2-407, property subject to the uniform fee that is brought
2725	2727		1341
2726	2728		into the state and is required to be registered in Utah shall, as a condition of registration,
2727	2729		1342
2728	2730		be subject to the uniform fee unless all property taxes or uniform fees imposed by the
2729	2731		1343
2730	2732		state of origin have been paid for the current calendar year.
2731	2733		1344
2732	2734		(5)(a) The revenues collected in each county from the uniform fee shall be distributed by
2733	2735		1345
2734	2736		the county to each taxing entity in which the property described in Subsection (2) is
2735	2737		1346
2736	2738		located in the same proportion in which revenue collected from ad valorem real
2737	2739		1347
2738	2740		property tax is distributed.
2739	2741		1348
2740	2742		(b) Each taxing entity shall distribute the revenues received under Subsection (5)(a) in
2741	2743		1349
2742	2744		the same proportion in which revenue collected from ad valorem real property tax is
2743		-	- 40 - ~~Enrolled Copy~~ H.B. 272
	2745	+	- 40 - 02-03 13:21 1st Sub. (Buff) H.B. 272
2744	2746		1350
2745	2747		distributed.
2746	2748		1351
2747	2749		(6) An appeal relating to the uniform fee imposed on the tangible personal property
2748	2750		1352
2749	2751		described in Subsection (2) shall be filed pursuant to Section 59-2-1005.
2750	2752		1353
2751	2753		Section 15. Section 59-2-405.1 is amended to read:
2752	2754		1354
2753	2755		59-2-405.1 . Uniform fee on certain vehicles with a gross vehicle weight rating of
2754	2756		1355
2755	2757		14,000 pounds or less -- Distribution of revenues -- Appeals.
2756	2758		1356
2757	2759		(1) The property described in Subsection (2) is exempt from ad valorem property taxes
2758	2760		1357
2759	2761		pursuant to Utah Constitution Article XIII, Section 2, Subsection (6).
2760	2762		1358
2761	2763		(2)(a) Except as provided in Subsection (2)(b), there is levied as provided in this part a
2762	2764		1359
2763	2765		statewide uniform fee in lieu of the ad valorem tax on:
2764	2766		1360
2765	2767		(i) motor vehicles as defined in Section 41-1a-102 that:
2766	2768		1361
2767	2769		(A) are required to be registered with the state; and
2768	2770		1362
2769	2771		(B) [weigh 12,000] have a gross vehicle weight rating of 14,000 pounds or less; and
2770	2772		1363
2771	2773		(ii) state-assessed commercial vehicles required to be registered with the state that [
2772	2774		1364
2773	2775		weigh 12,000] have a gross vehicle weight rating of 14,000 pounds or less.
2774	2776		1365
2775	2777		(b) The following tangible personal property is exempt from the statewide uniform fee
2776	2778		1366
2777	2779		imposed by this section:
2778	2780		1367
2779	2781		(i) aircraft;
2780	2782		1368
2781	2783		(ii) tangible personal property subject to a uniform fee imposed by:
2782	2784		1369
2783	2785		(A) Section 59-2-405;
2784	2786		1370
2785	2787		(B) Section 59-2-405.2; or
2786	2788		1371
2787	2789		(C) Section 59-2-405.3; and
2788	2790		1372
2789	2791		(iii) tangible personal property that is exempt from state or county ad valorem
2790	2792		1373
2791	2793		property taxes under the laws of this state or of the federal government.
2792	2794		1374
2793	2795		(3)(a) Except as provided in Subsections (3)(b) and (c), beginning on January 1, 1999,
2794	2796		1375
2795	2797		the uniform fee for purposes of this section is as follows:
2796	2798		1376 Age of Vehicle Uniform Fee1377
2797	2799		12 or more years $10
2798	2800		1378
2799	2801		9 or more years but less than 12 years $50
2800	2802		1379
2801	2803		6 or more years but less than 9 years $80
2802	2804		1380
2803	2805		3 or more years but less than 6 years $110
2804	2806		1381
2805	2807		Less than 3 years $150
2806	2808		1382
2807	2809		(b) For registrations under Section 41-1a-215.5, the uniform fee for purposes of this
2808		-	- 41 - H.B. 272 ~~Enrolled Copy~~
	2810	+	- 41 - 1st Sub. (Buff) H.B. 272 02-03 13:21
2809	2811		1383
2810	2812		section is as follows:
2811	2813		1384 Age of Vehicle Uniform Fee1385
2812	2814		12 or more years $7.75
2813	2815		1386
2814	2816		9 or more years but less than 12 years $38.50
2815	2817		1387
2816	2818		6 or more years but less than 9 years $61.50
2817	2819		1388
2818	2820		3 or more years but less than 6 years $84.75
2819	2821		1389
2820	2822		Less than 3 years $115.50
2821	2823		1390
2822	2824		(c) Notwithstanding Subsections (3)(a) and (b), beginning on September 1, 2001, for a
2823	2825		1391
2824	2826		motor vehicle issued a temporary sports event registration certificate in accordance
2825	2827		1392
2826	2828		with Section 41-3-306, the uniform fee for purposes of this section is $5 for the event
2827	2829		1393
2828	2830		period specified on the temporary sports event registration certificate regardless of
2829	2831		1394
2830	2832		the age of the motor vehicle.
2831	2833		1395
2832	2834		(4) Notwithstanding Section 59-2-407, property subject to the uniform fee that is brought
2833	2835		1396
2834	2836		into the state and is required to be registered in Utah shall, as a condition of registration,
2835	2837		1397
2836	2838		be subject to the uniform fee unless all property taxes or uniform fees imposed by the
2837	2839		1398
2838	2840		state of origin have been paid for the current calendar year.
2839	2841		1399
2840	2842		(5)(a) The revenues collected in each county from the uniform fee shall be distributed by
2841	2843		1400
2842	2844		the county to each taxing entity in which the property described in Subsection (2) is
2843	2845		1401
2844	2846		located in the same proportion in which revenue collected from ad valorem real
2845	2847		1402
2846	2848		property tax is distributed.
2847	2849		1403
2848	2850		(b) Each taxing entity shall distribute the revenues received under Subsection (5)(a) in
2849	2851		1404
2850	2852		the same proportion in which revenue collected from ad valorem real property tax is
2851	2853		1405
2852	2854		distributed.
2853	2855		1406
2854	2856		Section 16. Section 59-2-801 is amended to read:
2855	2857		1407
2856	2858		59-2-801 . Apportionment of property assessed by commission.
2857	2859		1408
2858	2860		(1) As used in this section:
2859	2861		1409
2860	2862		(a)(i) Except as provided in Subsection (1)(a)(ii), "designated tax area" means a tax
2861	2863		1410
2862	2864		area created by the overlapping boundaries of only the following taxing entities:
2863	2865		1411
2864	2866		(A) a county; and
2865	2867		1412
2866	2868		(B) a school district.
2867	2869		1413
2868	2870		(ii) "Designated tax area" includes a tax area created by the overlapping boundaries
2869	2871		1414
2870	2872		of the taxing entities described in Subsection (1)(a)(i) and:
2871	2873		1415
2872		-	(A) a city or town if the boundaries of the school district under Subsection ~~(1)(a)(i)~~
2873		-	- 42 - ~~Enrolled Copy~~ H.B. 272
	2874	+	(A) a city or town if the boundaries of the school district under Subsection
	2875	+	- 42 - 02-03 13:21 1st Sub. (Buff) H.B. 272
2874	2876		1416
2875		-	and the boundaries of the city or town are identical; or
	2877	+	(1)(a)(i) and the boundaries of the city or town are identical; or
2876	2878		1417
2877	2879		(B) a special service district if the boundaries of the school district under
2878	2880		1418
2879	2881		Subsection (1)(a)(i) are located entirely within the special service district.
2880	2882		1419
2881	2883		(b) "Ground hours" means the total number of hours during the calendar year
2882	2884		1420
2883	2885		immediately preceding the January 1 described in Section 59-2-103 that aircraft
2884	2886		1421
2885	2887		owned or operated by the following are on the ground:
2886	2888		1422
2887	2889		(i) an air charter service;
2888	2890		1423
2889	2891		(ii) an air contract service; or
2890	2892		1424
2891	2893		(iii) an airline.
2892	2894		1425
2893	2895		(2) Before May 25 of each year, the commission shall apportion to each tax area the total
2894	2896		1426
2895	2897		assessment of all of the property the commission assesses as provided in Subsections
2896	2898		1427
2897	2899		(2)(a) through (e).
2898	2900		1428
2899	2901		(a)(i) The commission shall apportion the assessments of the property described in
2900	2902		1429
2901	2903		Subsection (2)(a)(ii):
2902	2904		1430
2903	2905		(A) to each tax area through which the public utility or company described in
2904	2906		1431
2905	2907		Subsection (2)(a)(ii) operates; and
2906	2908		1432
2907	2909		(B) in proportion to the property's value in each tax area.
2908	2910		1433
2909	2911		(ii) Subsection (2)(a)(i) applies to property owned by:
2910	2912		1434
2911	2913		(A) a public utility, except for the rolling stock of a public utility;
2912	2914		1435
2913	2915		(B) a pipeline company;
2914	2916		1436
2915	2917		(C) a power company;
2916	2918		1437
2917	2919		(D) a canal company; or
2918	2920		1438
2919	2921		(E) an irrigation company.
2920	2922		1439
2921	2923		(b) The commission shall apportion the assessments of the rolling stock of a railroad:
2922	2924		1440
2923	2925		(i) to the tax areas through which railroads operate; and
2924	2926		1441
2925	2927		(ii) in the proportion that the length of the main tracks, sidetracks, passing tracks,
2926	2928		1442
2927	2929		switches, and tramways of the railroads in each tax area bears to the total length of
2928	2930		1443
2929	2931		the main tracks, sidetracks, passing tracks, switches, and tramways in the state.
2930	2932		1444
2931	2933		(c) The commission shall apportion the assessments of the property of a car company to:
2932	2934		1445
2933	2935		(i) each tax area in which a railroad is operated; and
2934	2936		1446
2935	2937		(ii) in the proportion that the length of the main tracks, passing tracks, sidetracks,
2936	2938		1447
2937	2939		switches, and tramways of all of the railroads in each tax area bears to the total
2938	2940		1448
2939	2941		length of the main tracks, passing tracks, sidetracks, switches, and tramways of all
2940	2942		1449
2941	2943		of the railroads in the state.
2942		-	- 43 - H.B. 272 ~~Enrolled Copy~~
	2944	+	- 43 - 1st Sub. (Buff) H.B. 272 02-03 13:21
2943	2945		1450
2944	2946		(d)(i) The commission shall apportion the assessments of the property described in
2945	2947		1451
2946	2948		Subsection (2)(d)(ii) to each tax area in which the property is located.
2947	2949		1452
2948	2950		(ii) Subsection (2)(d)(i) applies to the following property:
2949	2951		1453
2950	2952		(A) mines;
2951	2953		1454
2952	2954		(B) mining claims; or
2953	2955		1455
2954	2956		(C) mining property.
2955	2957		1456
2956	2958		(e)(i) The commission shall apportion the assessments of the property described in
2957	2959		1457
2958	2960		Subsection (2)(e)(ii) to:
2959	2961		1458
2960	2962		(A) each designated tax area; and
2961	2963		1459
2962	2964		(B) in the proportion that the ground hours in each designated tax area bear to the
2963	2965		1460
2964	2966		total ground hours in the state.
2965	2967		1461
2966	2968		(ii) Subsection (2)(e)(i) applies to the mobile flight equipment owned or operated by
2967	2969		1462
2968	2970		an:
2969	2971		1463
2970	2972		(A) air charter service;
2971	2973		1464
2972	2974		(B) air contract service; or
2973	2975		1465
2974	2976		(C) airline.
2975	2977		1466
2976	2978		(3)(a)(i)(A) State-assessed commercial vehicles that weigh [12,001] 14,001 pounds
2977	2979		1467
2978	2980		or more shall be taxed at a statewide average rate which is calculated from the
2979	2981		1468
2980	2982		overall county average tax rates from the preceding year, exclusive of the
2981	2983		1469
2982	2984		property subject to the statewide uniform fee, weighted by lane miles of
2983	2985		1470
2984	2986		principal routes in each county.
2985	2987		1471
2986		-	(B) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking ~~Act,~~
	2988	+	(B) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking
2987	2989		1472
2988		-	the commission shall adopt rules to define "principal routes."
	2990	+	Act, the commission shall adopt rules to define "principal routes."
2989	2991		1473
2990	2992		(ii) State-assessed commercial vehicles that weigh [12,000] 14,000 pounds or less are
2991	2993		1474
2992	2994		subject to the uniform fee provided in Section 59-2-405.1.
2993	2995		1475
2994	2996		(b) The combined revenue from all state-assessed commercial vehicles shall be
2995	2997		1476
2996	2998		apportioned to the counties based on:
2997	2999		1477
2998	3000		(i) 40% by the percentage of lane miles of principal routes within each county as
2999	3001		1478
3000	3002		determined by the commission; and
3001	3003		1479
3002	3004		(ii) 60% by the percentage of total state-assessed vehicles having business situs in
3003	3005		1480
3004	3006		each county.
3005	3007		1481
3006	3008		(c) At least quarterly, the commission shall apportion the total taxes paid on
3007	3009		1482
3008	3010		state-assessed commercial vehicles to the counties.
3009	3011		1483
3010	3012		(d) Each county shall apportion its share of the revenues under this Subsection (3) to the
3011		-	- 44 - ~~Enrolled Copy~~ H.B. 272
	3013	+	- 44 - 02-03 13:21 1st Sub. (Buff) H.B. 272
3012	3014		1484
3013	3015		taxing entities within its boundaries in the same proportion as the assessments of
3014	3016		1485
3015	3017		other:
3016	3018		1486
3017	3019		(i) real property;
3018	3020		1487
3019	3021		(ii) tangible personal property; and
3020	3022		1488
3021	3023		(iii) property assessed by the commission.
3022	3024		1489
3023	3025		Section 17. Section 59-2-804 is amended to read:
3024	3026		1490
3025	3027		59-2-804 . Interstate allocation of mobile flight equipment.
3026	3028		1491
3027	3029		(1) As used in this section:
3028	3030		1492
3029	3031		(a) "Aircraft type" means a particular model of aircraft as designated by the
3030	3032		1493
3031	3033		manufacturer of the aircraft.
3032	3034		1494
3033	3035		(b) "Airline ground hours calculation" means an amount equal to the product of:
3034	3036		1495
3035	3037		(i) the total number of hours aircraft owned or operated by an airline are on the
3036	3038		1496
3037	3039		ground, calculated by aircraft type; and
3038	3040		1497
3039	3041		(ii) the cost percentage.
3040	3042		1498
3041	3043		(c) "Airline revenue ton miles" means, for an airline, the total revenue ton miles during
3042	3044		1499
3043	3045		the calendar year that immediately precedes the January 1 described in Section
3044	3046		1500
3045	3047		59-2-103.
3046	3048		1501
3047	3049		(d) "Cost percentage" means a fraction, calculated by aircraft type, the numerator of
3048	3050		1502
3049	3051		which is the airline's average cost of the aircraft type and the denominator of which is
3050	3052		1503
3051	3053		the airline's average cost of the aircraft type:
3052	3054		1504
3053	3055		(i) owned or operated by the airline; and
3054	3056		1505
3055	3057		(ii) that has the lowest average cost.
3056	3058		1506
3057	3059		(e) "Ground hours factor" means the product of:
3058	3060		1507
3059	3061		(i) a fraction, the numerator of which is the Utah ground hours calculation and the
3060	3062		1508
3061	3063		denominator of which is the airline ground hours calculation; and
3062	3064		1509
3063	3065		(ii) .50.
3064	3066		1510
3065	3067		(f)(i) Except as provided in Subsection (1)(f)(ii), "mobile flight equipment" is as
3066	3068		1511
3067	3069		defined in Section 59-2-102.
3068	3070		1512
3069	3071		(ii) "Mobile flight equipment" does not include tangible personal property described
3070	3072		1513
3071	3073		in Subsection [59-2-102(25)] 59-2-102(26) owned by an:
3072	3074		1514
3073	3075		(A) air charter service; or
3074	3076		1515
3075	3077		(B) air contract service.
3076	3078		1516
3077	3079		(g) "Mobile flight equipment allocation factor" means the sum of:
3078	3080		1517
3079	3081		(i) the ground hours factor; and
3080		-	- 45 - H.B. 272 ~~Enrolled Copy~~
	3082	+	- 45 - 1st Sub. (Buff) H.B. 272 02-03 13:21
3081	3083		1518
3082	3084		(ii) the revenue ton miles factor.
3083	3085		1519
3084	3086		(h) "Revenue ton miles" is determined in accordance with 14 C.F.R. Part 241.
3085	3087		1520
3086	3088		(i) "Revenue ton miles factor" means the product of:
3087	3089		1521
3088	3090		(i) a fraction, the numerator of which is the Utah revenue ton miles and the
3089	3091		1522
3090	3092		denominator of which is the airline revenue ton miles; and
3091	3093		1523
3092	3094		(ii) .50.
3093	3095		1524
3094	3096		(j) "Utah ground hours calculation" means an amount equal to the product of:
3095	3097		1525
3096	3098		(i) the total number of hours aircraft owned or operated by an airline are on the
3097	3099		1526
3098	3100		ground in this state, calculated by aircraft type; and
3099	3101		1527
3100	3102		(ii) the cost percentage.
3101	3103		1528
3102	3104		(k) "Utah revenue ton miles" means, for an airline, the total revenue ton miles within the
3103	3105		1529
3104	3106		borders of this state:
3105	3107		1530
3106	3108		(i) during the calendar year that immediately precedes the January 1 described in
3107	3109		1531
3108	3110		Section 59-2-103; and
3109	3111		1532
3110	3112		(ii) from flight stages that originate or terminate in this state.
3111	3113		1533
3112	3114		(2) For purposes of the assessment of an airline's mobile flight equipment by the
3113	3115		1534
3114	3116		commission, a portion of the value of the airline's mobile flight equipment shall be
3115	3117		1535
3116	3118		allocated to the state by calculating the product of:
3117	3119		1536
3118	3120		(a) the total value of the mobile flight equipment; and
3119	3121		1537
3120	3122		(b) the mobile flight equipment allocation factor.
3121	3123		1538
3122	3124		Section 18. Section 59-7-302 is amended to read:
3123	3125		1539
3124	3126		59-7-302 . Definitions -- Determination of taxpayer status.
3125	3127		1540
3126	3128		(1) As used in this part, unless the context otherwise requires:
3127	3129		1541
3128	3130		(a) "Aircraft type" means a particular model of aircraft as designated by the
3129	3131		1542
3130	3132		manufacturer of the aircraft.
3131	3133		1543
3132	3134		(b) "Airline" means the same as that term is defined in Section 59-2-102.
3133	3135		1544
3134	3136		(c) "Airline revenue ton miles" means, for an airline, the total revenue ton miles during
3135	3137		1545
3136	3138		the airline's tax period.
3137	3139		1546
3138	3140		(d) "Business income" means income that:
3139	3141		1547
3140	3142		(i) is apportionable under the United States Constitution and is not allocated under
3141	3143		1548
3142	3144		the laws of this state, including income arising from:
3143	3145		1549
3144	3146		(A) a transaction or activity in the regular course of the taxpayer's trade or
3145	3147		1550
3146	3148		business; and
3147	3149		1551
3148	3150		(B) tangible and intangible property, if the acquisition, management, employment,
3149		-	- 46 - ~~Enrolled Copy~~ H.B. 272
	3151	+	- 46 - 02-03 13:21 1st Sub. (Buff) H.B. 272
3150	3152		1552
3151	3153		development, or disposition of the property is or was related to the operation of
3152	3154		1553
3153	3155		the taxpayer's trade or business; or
3154	3156		1554
3155	3157		(ii) would be allocable to this state under the United States Constitution, but is
3156	3158		1555
3157	3159		apportioned rather than allocated in accordance with the laws of this state.
3158	3160		1556
3159	3161		(e) "Commercial domicile" means the principal place from which the trade or business
3160	3162		1557
3161	3163		of the taxpayer is directed or managed.
3162	3164		1558
3163	3165		(f) "Compensation" means wages, salaries, commissions, and any other form of
3164	3166		1559
3165	3167		remuneration paid to employees for personal services.
3166	3168		1560
3167	3169		(g) "Excluded NAICS code" means a NAICS code of the 2017 North American Industry
3168	3170		1561
3169	3171		Classification System of the federal Executive Office of the President, Office of
3170	3172		1562
3171	3173		Management and Budget, within:
3172	3174		1563
3173	3175		(i) NAICS Code 211120, Crude Petroleum Extraction;
3174	3176		1564
3175	3177		(ii) NAICS Industry Group 2121, Coal Mining;
3176	3178		1565
3177	3179		(iii) NAICS Industry Group 2212, Natural Gas Distribution;
3178	3180		1566
3179	3181		(iv) NAICS Subsector 311, Food Manufacturing;
3180	3182		1567
3181	3183		(v) NAICS Industry Group 3121, Beverage Manufacturing;
3182	3184		1568
3183	3185		(vi) NAICS Code 327310, Cement Manufacturing;
3184	3186		1569
3185	3187		(vii) NAICS Subsector 482, Rail Transportation;
3186	3188		1570
3187	3189		(viii) NAICS Code 512110, Motion Picture and Video Production;
3188	3190		1571
3189	3191		(ix) NAICS Subsection 515, Broadcasting (except Internet); or
3190	3192		1572
3191	3193		(x) NAICS Code 522110, Commercial Banking.
3192	3194		1573
3193	3195		(h)(i) Except as provided in Subsection (1)(h)(ii), "mobile flight equipment" means
3194	3196		1574
3195	3197		the same as that term is defined in Section 59-2-102.
3196	3198		1575
3197	3199		(ii) "Mobile flight equipment" does not include:
3198	3200		1576
3199	3201		(A) a spare engine; or
3200	3202		1577
3201	3203		(B) tangible personal property described in Subsection [59-2-102(25)]
3202	3204		1578
3203	3205		59-2-102(26) owned by an air charter service or an air contract service.
3204	3206		1579
3205	3207		(i) "Nonbusiness income" means all income other than business income.
3206	3208		1580
3207	3209		(j) "Optional apportionment taxpayer" means a taxpayer described in Subsection (3).
3208	3210		1581
3209	3211		(k) "Phased-in sales factor weighted taxpayer" means a taxpayer that:
3210	3212		1582
3211	3213		(i) is not a sales factor weighted taxpayer;
3212	3214		1583
3213	3215		(ii) does not meet the definition of an optional apportionment taxpayer; or
3214	3216		1584
3215	3217		(iii) for a taxable year beginning on or after January 1, 2020:
3216	3218		1585
3217	3219		(A) meets the definition of an optional apportionment taxpayer; and
3218		-	- 47 - H.B. 272 ~~Enrolled Copy~~
	3220	+	- 47 - 1st Sub. (Buff) H.B. 272 02-03 13:21
3219	3221		1586
3220	3222		(B) apportioned business income using the method described in Subsection
3221	3223		1587
3222	3224		59-7-311(4) during the previous taxable year.
3223	3225		1588
3224	3226		(l) "Revenue ton miles" is determined in accordance with 14 C.F.R. Part 241.
3225	3227		1589
3226	3228		(m) "Sales" means all gross receipts of the taxpayer not allocated under Sections
3227	3229		1590
3228	3230		59-7-306 through 59-7-310.
3229	3231		1591
3230	3232		(n) "Sales factor weighted taxpayer" means a taxpayer described in Subsection (2).
3231	3233		1592
3232	3234		(o) "State" means any state of the United States, the District of Columbia, the
3233	3235		1593
3234	3236		Commonwealth of Puerto Rico, any territory or possession of the United States, and
3235	3237		1594
3236	3238		any foreign country or political subdivision thereof.
3237	3239		1595
3238	3240		(p) "Transportation revenue" means revenue an airline earns from:
3239	3241		1596
3240	3242		(i) transporting a passenger or cargo; or
3241	3243		1597
3242	3244		(ii) from miscellaneous sales of merchandise as part of providing transportation
3243	3245		1598
3244	3246		services.
3245	3247		1599
3246	3248		(q) "Utah revenue ton miles" means, for an airline, the total revenue ton miles within the
3247	3249		1600
3248	3250		borders of this state:
3249	3251		1601
3250	3252		(i) during the airline's tax period; and
3251	3253		1602
3252	3254		(ii) from flight stages that originate or terminate in this state.
3253	3255		1603
3254	3256		(2)(a) A taxpayer is a sales factor weighted taxpayer if the taxpayer apportioned
3255	3257		1604
3256	3258		business income using the method described in Subsection 59-7-311(2) during the
3257	3259		1605
3258	3260		previous taxable year or if, regardless of the number of economic activities the
3259	3261		1606
3260	3262		taxpayer performs, the taxpayer generates greater than 50% of the taxpayer's total
3261	3263		1607
3262	3264		sales everywhere from economic activities that are classified in a NAICS code of the
3263	3265		1608
3264	3266		2002 or 2007 North American Industry Classification System of the federal
3265	3267		1609
3266	3268		Executive Office of the President, Office of Management and Budget, other than:
3267	3269		1610
3268	3270		(i) a NAICS code within NAICS Sector 21, Mining;
3269	3271		1611
3270	3272		(ii) a NAICS code within NAICS Industry Group 2212, Natural Gas Distribution;
3271	3273		1612
3272	3274		(iii) a NAICS code within NAICS Sector 31-33, Manufacturing, except:
3273	3275		1613
3274	3276		(A) NAICS Industry Group 3254, Pharmaceutical and Medicine Manufacturing;
3275	3277		1614
3276	3278		(B) NAICS Industry Group 3333, Commercial and Service Industry Machinery
3277	3279		1615
3278	3280		Manufacturing;
3279	3281		1616
3280	3282		(C) NAICS Subsector 334, Computer and Electronic Product Manufacturing; and
3281	3283		1617
3282	3284		(D) NAICS Code 336111, Automobile Manufacturing;
3283	3285		1618
3284	3286		(iv) a NAICS code within NAICS Sector 48-49, Transportation and Warehousing;
3285	3287		1619
3286	3288		(v) a NAICS code within NAICS Sector 51, Information, except NAICS Subsector
3287		-	- 48 - ~~Enrolled Copy~~ H.B. 272
	3289	+	- 48 - 02-03 13:21 1st Sub. (Buff) H.B. 272
3288	3290		1620
3289	3291		519, Other Information Services; or
3290	3292		1621
3291	3293		(vi) a NAICS code within NAICS Sector 52, Finance and Insurance.
3292	3294		1622
3293	3295		(b) A taxpayer shall determine if the taxpayer is a sales factor weighted taxpayer each
3294	3296		1623
3295	3297		year before the due date for filing the taxpayer's return under this chapter for the
3296	3298		1624
3297	3299		taxable year, including extensions.
3298	3300		1625
3299	3301		(c) For purposes of making the determination required by Subsection (2)(a), total sales
3300	3302		1626
3301	3303		everywhere include only the total sales everywhere:
3302	3304		1627
3303	3305		(i) as determined in accordance with this part; and
3304	3306		1628
3305	3307		(ii) made during the taxable year for which a taxpayer makes the determination
3306	3308		1629
3307	3309		required by Subsection (2)(a).
3308	3310		1630
3309	3311		(3)(a) A taxpayer is an optional apportionment taxpayer if the average calculated in
3310	3312		1631
3311	3313		accordance with Subsection (3)(b) is greater than .50.
3312	3314		1632
3313	3315		(b) To calculate the average described in Subsection (3)(a), a taxpayer shall:
3314	3316		1633
3315	3317		(i) calculate the following two fractions:
3316	3318		1634
3317	3319		(A) the property factor fraction as described in Subsection 59-7-312(3); and
3318	3320		1635
3319	3321		(B) the payroll factor fraction as described in Subsection 59-7-315(3);
3320	3322		1636
3321	3323		(ii) add together the fractions described in Subsection (3)(b)(i); and
3322	3324		1637
3323	3325		(iii) divide the sum calculated in Subsection (3)(b)(ii):
3324	3326		1638
3325	3327		(A) except as provided in Subsection (3)(b)(iii)(B), by two; or
3326	3328		1639
3327	3329		(B) if either the property factor fraction or the payroll factor fraction has a
3328	3330		1640
3329	3331		denominator of zero or is excluded in accordance with Subsection
3330	3332		1641
3331	3333		59-7-312(3)(b) or 59-7-315(3)(b), by one.
3332	3334		1642
3333	3335		(c) A taxpayer shall determine if the taxpayer is an optional apportionment taxpayer
3334	3336		1643
3335	3337		before the due date for filing the taxpayer's return under this chapter for the taxable
3336	3338		1644
3337	3339		year, including extensions.
3338	3340		1645
3339	3341		(4) A taxpayer that files a return as a unitary group for a taxable year is considered to be a
3340	3342		1646
3341	3343		unitary group for that taxable year.
3342	3344		1647
3343	3345		(5) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the
3344	3346		1648
3345	3347		commission may define the term "economic activity" consistent with the use of the term
3346	3348		1649
3347	3349		"activity" in the 2007 North American Industry Classification System of the federal
3348	3350		1650
3349	3351		Executive Office of the President, Office of Management and Budget.
3350	3352		1651
3351	3353		Section 19. Effective Date.
3352	3354		1652
3353	3355		This bill takes effect on July 1, 2025.
3354	3356		- 49 -