§ 59-2-307 — Refusal by taxpayer to file signed statement -- Estimation of value -- Penalty.

(1) (1)(a) Each person that fails to file the signed statement required by Section 59-2-306 or Section 59-2-306.5, fails to file the signed statement with respect to name and place of residence, or fails to appear and testify when requested by the assessor, shall pay a penalty equal to 10% of the estimated tax due, but not less than $25 for each failure to file a signed and completed statement.
(1)(b) The Multicounty Appraisal Trust shall notify the county assessor of a telecommunications service provider's failure to file the signed statement.
(1)(c) The assessor shall collect each penalty under Subsection (1)(a) in the manner provided by Sections 59-2-1302 and 59-2-1303, except as otherwise provided for in this section, or by a judicial proceeding brought in the name of the assessor.
(1)(d) The assessor shall pay all money recovered under this section into the county treasury.
(2) (2)(a) Upon a showing of reasonable cause, a county may waive or reduce a penalty imposed under Subsection (1)(a).
(2)(b) (2)(b)(i) Except as provided in Subsection (2)(b)(ii), a county assessor may impose a penalty under Subsection (1)(a) on or after May 16 of the year the county assessor requests the statement described in Section 59-2-306 or is due under Section 59-2-306.5.
(2)(b)(ii) A county assessor may not impose a penalty under Subsection (1)(a) until 30 days after the postmark date of mailing of a subsequent notice if the signed statement described in Section 59-2-306 is requested:

(2)(b)(ii)(A) on or after March 16; or
(2)(b)(ii)(B) by a county assessor of a county of the first class.
(3) (3)(a) If an owner neglects or refuses to file a signed statement requested by an assessor as required under Section 59-2-306:
(3)(a)(i) the assessor shall:

(3)(a)(i)(A) make a record of the failure to file; and
(3)(a)(i)(B) make an estimate of the value of the property of the owner based on known facts and circumstances; and
(3)(a)(ii) the assessor of a county of the first class:

(3)(a)(ii)(A) shall make a subsequent request by mail for the signed statement, informing the owner of the consequences of not filing a signed statement; and
(3)(a)(ii)(B) may impose a fee for the actual and necessary expenses of the mailing under Subsection (3)(a)(ii)(A).
(3)(b) (3)(b)(i) If a telecommunications service provider neglects or refuses to file a signed statement in accordance with Section 59-2-306.5, the Multicounty Appraisal Trust shall make:

(3)(b)(i)(A) a record of the failure to file;
(3)(b)(i)(B) a request by mail for the signed statement, informing the telecommunications service provider of the consequences of not filing a signed statement; and
(3)(b)(i)(C) an estimate of the value of the personal property of the telecommunications service provider based on known facts and circumstances.
(3)(b)(ii) The Multicounty Appraisal Trust may impose a fee for the actual and necessary expenses of the mailing under Subsection (3)(b)(i)(B).
(3)(c) A county board of equalization or the commission may not reduce the value fixed by the assessor in accordance with Subsection (3)(a)(i) or the Multicounty Appraisal Trust in accordance with Subsection (3)(b)(i).

Legislative History

Amended by Chapter 239, 2022 General Session