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First Substitute H.B. 111
Representative Ron Bigelow proposes to substitute the following bill:
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MOTOR VEHICLE UNIFORM FEES
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2000 GENERAL SESSION
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STATE OF UTAH
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Sponsor: Ron Bigelow
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AN ACT RELATING TO THE PROPERTY TAX ACT; AMENDING AN ANNUAL UNIFORM
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FEE IMPOSED ON CERTAIN VEHICLES; AMENDING AN ANNUAL EQUIVALENT TAX
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IMPOSED ON CERTAIN VEHICLES; AND PROVIDING AN EFFECTIVE DATE.
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This act affects sections of Utah Code Annotated 1953 as follows:
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AMENDS:
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41-1a-301, as last amended by Chapters 8 and 322, Laws of Utah 1998
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59-2-405.1, as enacted by Chapter 322, Laws of Utah 1998
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Be it enacted by the Legislature of the state of Utah:
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Section 1.
Section
41-1a-301
is amended to read:
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41-1a-301. Apportioned registration and licensing of interstate vehicles.
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(1) (a) An owner or operator of a fleet of commercial vehicles based in this state and
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operating in two or more jurisdictions may register commercial vehicles for operation under the
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International Registration Plan or the Uniform Vehicle Registration Proration and Reciprocity
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Agreement by filing an application with the division.
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(b) The application shall include information that identifies the vehicle owner, the vehicle,
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the miles traveled in each jurisdiction, and other information pertinent to the registration of
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apportioned vehicles.
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(c) Vehicles operated exclusively in this state may not be apportioned.
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(2) (a) If no operations were conducted during the preceding year, the application shall
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contain a statement of the proposed operations and an estimate of annual mileage for each
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jurisdiction.
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(b) The division may adjust the estimate if the division is not satisfied with its correctness.
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(c) At renewal, the registrant shall use the actual mileage from the preceding year in
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computing fees due each jurisdiction.
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(3) The registration fee for apportioned vehicles shall be determined as follows:
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(a) divide the in-jurisdiction miles by the total miles generated during the preceding year;
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(b) total the fees for each vehicle based on the fees prescribed in Section
41-1a-1206
; and
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(c) multiply the sum obtained under Subsection (3)(b) by the quotient obtained under
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Subsection (3)(a).
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(4) Trailers or semitrailers of apportioned fleets may be listed separately as "trailer fleets"
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with the fees paid according to the total distance those trailers were towed in all jurisdictions
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during the preceding year mileage reporting period.
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(5) (a) (i) When the proper fees have been paid and the property tax or in lieu fee has been
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cleared under Section
41-1a-206
or
41-1a-207
, a registration card, annual decal, and where
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necessary, license plate, will be issued for each unit listed on the application.
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(ii) An original registration must be carried in each vehicle at all times.
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(b) Original registration cards for trailers or semitrailers may be carried in the power unit.
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(c) (i) In lieu of a permanent registration card or license plate, the division may issue one
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temporary permit authorizing operation of new or unlicensed vehicles until the permanent
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registration is completed.
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(ii) Once a temporary permit is issued, the registration process may not be cancelled.
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Registration must be completed and the fees and any property tax or in lieu fee due must be paid
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for the vehicle for which the permit was issued.
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(iii) Temporary permits may not be issued for renewals.
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(d) (i) The division shall issue one distinctive license plate that displays the letters APP
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for apportioned vehicles.
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(ii) The plate shall be displayed on the front of an apportioned truck tractor or power unit
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or on the rear of any apportioned vehicle.
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(iii) Distinctive decals displaying the word "apportioned" and the month and year of
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expiration shall be issued for each apportioned vehicle.
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(e) A nonrefundable administrative fee, determined by the Tax Commission pursuant to
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Section
63-38-3.2
, shall be charged for each temporary permit, registration, or both.
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(6) Vehicles that are apportionally registered are fully registered for intrastate and
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interstate movements, providing the proper interstate and intrastate authority has been secured.
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(7) (a) Vehicles added to an apportioned fleet after the beginning of the registration year
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shall be registered by applying the quotient under Subsection (3)(a) for the original application to
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the fees due for the remainder of the registration year.
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(b) (i) The owner shall maintain and submit complete annual mileage for each vehicle in
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each jurisdiction, showing all miles operated by the lessor and lessee.
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(ii) The fiscal mileage reporting period begins July 1, and continues through June 30 of
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the year immediately preceding the calendar year in which the registration year begins.
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(c) (i) An owner-operator, who is a lessor, may be the registrant and the vehicle may be
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registered in the name of the owner-operator.
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(ii) The identification plates and registration card shall be the property of the lessor and
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may reflect both the owner-operator's name and that of the carrier as lessee.
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(iii) The allocation of fees shall be according to the operational records of the
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owner-operator.
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(d) (i) The lessee may be the registrant of a leased vehicle at the option of the lessor.
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(ii) If a lessee is the registrant of a leased vehicle, both the lessor's and lessee's name shall
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appear on the registration.
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(iii) The allocation of fees shall be according to the records of the carrier.
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(8) (a) Any registrant whose application for apportioned registration has been accepted
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shall preserve the records on which the application is based for a period of three years after the
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close of the registration year.
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(b) The records shall be made available to the division upon request for audit as to
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accuracy of computations, payments, and assessments for deficiencies, or allowances for credits.
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(c) An assessment for deficiency or claim for credit may not be made for any period for
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which records are no longer required.
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(d) Interest in the amount prescribed by Section
59-1-402
shall be assessed or paid from
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the date due until paid on deficiencies found due after audit.
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(e) Registrants with deficiencies are subject to the penalties under Section
59-1-401
.
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(f) The division may enter into agreements with other International Registration Plan
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jurisdictions for joint audits.
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(9) All state fees collected shall be deposited in the Transportation Fund.
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(10) If registration is for less than a full year, fees for apportioned registration shall be
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assessed according to Section
41-1a-1207
.
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(a) (i) If the registrant is replacing a vehicle for one withdrawn from the fleet and the new
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vehicle is of the same weight category as the replaced vehicle, the registrant must file a
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supplemental application.
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(ii) A registration card that transfers the license plate to the new vehicle shall be issued.
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(iii) When a replacement vehicle is of greater weight than the replaced vehicle, additional
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registration fees are due.
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(b) If a vehicle is withdrawn from an apportioned fleet during the period for which it is
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registered, the registrant shall notify the division and surrender the registration card and license
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plate of the withdrawn vehicle.
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(11) (a) An out-of-state carrier with an apportionally registered vehicle who has not
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presented a certificate of property tax or in lieu fee as required by Section
41-1a-206
or
41-1a-207
,
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shall pay, at the time of registration, a proportional part of an equalized highway use tax computed
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as follows:
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(i) Multiply the number of vehicles or combination vehicles registered in each weight class
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by the equivalent tax figure from the following tables:
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Vehicle or Combination
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Registered Weight Age of Vehicle Equivalent Tax
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12,000 pounds or less 12 or more years $10
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12,000 pounds or less 9 or more years but less than 12 years [$50] $20
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12,000 pounds or less 6 or more years but less than 9 years [$80] $50
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12,000 pounds or less 3 or more years but less than 6 years [$110] $125
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12,000 pounds or less Less than 3 years [$150] $200
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Vehicle or Combination Equivalent
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Registered Weight Tax
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12,001 - 18,000 pounds $150
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18,001 - 34,000 pounds 200
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34,001 - 48,000 pounds 300
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48,001 - 64,000 pounds 450
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64,001 pounds and over 600
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(ii) Multiply the equivalent tax value for the total fleet determined under Subsection
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(11)(a)(i) by the fraction computed under Subsection (3) for the apportioned fleet for the
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registration year.
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(b) Fees shall be assessed as provided in Section
41-1a-1207
.
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(12) (a) Commercial vehicles meeting the registration requirements of another jurisdiction
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may, as an alternative to full or apportioned registration, secure a temporary registration permit for
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a period not to exceed 96 hours or until they leave the state, whichever is less, for a fee of $20 for
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a single unit and $40 for multiple units.
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(b) A state temporary permit or registration fee is not required from nonresident owners
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or operators of vehicles or combination of vehicles having a gross laden weight of 26,000 pounds
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or less for each single unit or combination.
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Section 2.
Section
59-2-405.1
is amended to read:
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59-2-405.1. Uniform fee on tangible personal property weighing 12,000 pounds or
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less.
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(1) The property described in Subsection (2), except Subsection (2)(b)(ii), is exempt from
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ad valorem property taxes pursuant to Utah Constitution Article XIII, Section 14.
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(2) (a) Except as provided in Subsection (2)(b), there is levied an annual statewide uniform
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fee in lieu of the ad valorem tax on:
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(i) motor vehicles required to be registered with the state that weigh 12,000 pounds or less;
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and
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(ii) state-assessed commercial vehicles required to be registered with the state that weigh
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12,000 pounds or less.
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(b) The following personal property is exempt from the statewide uniform fee imposed by
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this section:
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(i) aircraft;
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(ii) vintage vehicles as defined in Section
41-21-1
; and
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(iii) personal property that is exempt from state or county ad valorem property taxes under
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the laws of this state or of the federal government.
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(3) Beginning on January 1, 1999, the uniform fee under Subsection (2) is as follows:
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Age of Vehicle Uniform Fee
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12 or more years $10
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9 or more years but less than 12 years [$50] $20
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6 or more years but less than 9 years [$80] $50
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3 or more years but less than 6 years [$110] $125
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Less than 3 years [$150] $200
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(4) Notwithstanding Section
59-2-407
, property subject to the uniform fee that is brought
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into the state and is required to be registered in Utah shall, as a condition of registration, be subject
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to the uniform fee unless all property taxes or uniform fees imposed by the state of origin have
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been paid for the current calendar year.
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(5) (a) The revenues collected in each county from the uniform fee shall be distributed by
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the county to each taxing entity in which the property described in Subsection (2) is located in the
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same proportion in which revenue collected from ad valorem real property tax is distributed.
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(b) Each taxing entity shall distribute the revenues received under Subsection (5)(a) in the
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same proportion in which revenue collected from ad valorem real property tax is distributed.
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(6) Appeals of the valuation of the tangible personal property described in Subsection (2)
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shall be filed pursuant to Section
59-2-1005
.
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Section 3. Effective date.
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This act takes effect on January 1, 2001.
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