Toward the tail end of the Carbon County Commission meeting that was hosted on July 17, the commissioners focused on the consideration and possible approval of the Board of Equalization process.
County Attorney Christian Bryner began this discussion, stating that the purpose was to make clear to the public and to the different county offices, such as the Clerk/Auditor’s Office and Assessor’s Office, exactly what is expected of them and what the public can expect if they bring an appeal for their property tax.
For the commissioners, acting as the Board of Equalization (BOE), there’s a definitive process that has be followed, Bryner explained. A document entitled “Policies and Procedures for Considering and Approving Appeals to the Carbon County Board of Equalization” was presented.
It detailed that the Carbon County Board of Commissioners is charged with acting as the BOE with respect to appeals for property tax assessments made by the Carbon County Assessor. There is a desire to ensure that appeals result in the establishment of assessed values that reflect fair market value and that methods and procedures are uniform and fair.
With this in mind, there was a a formal listing of policies and procedures available for the commissioners to adopt or deny for BOE appeals. They were as follows:
- Carbon County Board of Equalization Defined. All references herein to the Carbon County Board of Equalization or to “the Board” shall be deemed to refer to the Carbon County Board of Commissioners in their capacity as members of the Board of Equalization. These policies are subject to the provisions ofU.C.A. 59-2-1001 et seq., and any conflict between this policy and said statutes shall be resolved in favor of the applicable state statute.
- Approval of Appeal to Take Place in Open and Public Meeting. All appeals to the Carbon County Board of Equalization shall be considered individually by the Board, and shall only be approved during an open and public meeting of the Carbon County Board of Commissioners.
- Manner of Presenting Appeal to Board. Pursuant to U.C.A. 59-2-1001 et seq., all appeals to the Board of Equalization shall originate by timely filing an appeal with the Carbon County Clerk/Auditor, acting in the capacity of the clerk of the Board of Equalization, who shall then schedule a hearing on the appeal with the Board’s hearing officer. The Clerk shall also immediately inform the Carbon County Assessor of all appeals filed. After said appeal has been considered by the County Assessor and (1) the Assessor has arrived at a recommended adjustment, or (2) said appeal has been heard by the Board’s duly designated hearing officer, the proposed adjustment or the results of the hearing shall be returned to the County Clerk, who shall relay the proposed adjustment or the results of the hearing in writing to the Board.
- Consideration of Appeal at Board Hearing. The Board will then consider all proposed adjustments and recommendations of the Board’s hearing officer at the next regularly scheduled meeting of the Carbon County Board of Commissioners, sitting as the Board of Equalization. The Board may reject any appeal for which the Assessor is not personally present to answer questions or provide explanations. During any year in which a consultant has been hired by the Board of Commissioners to assist the Assessor in completing the annual assessment book or assessment roll, the Board may require the consultant to appear and indicate whether he or she approves the adjustment recommended by the Assessor, and may reject any proposed resolution which was not first considered by the consultant. Further, the Board may reject any appeal for which the Assessor has not provided sufficient supporting evidence for any proposed adjustment reached outside of a hearing before the Board’s hearing officer. The Board may defer ruling on any appeal if the results of the Assessor’s adjustment or the hearing officer’s decision were not relayed to the Board at least 5 business days prior to the next hearing. The Board may take such evidence and hear such witnesses as it deems necessary to rule on the appeal, including but not limited to any consultants hired by the Board of Commissioners to assist with the preparation of the tax roll.
- Consideration and Treatment of lnformal Adjustments or Modifications made by the Assessor. The Board will consider any adjustment or modification to an assessment made informally by the County Assessor in contravention of paragraph 3 above (i.e., any adjustment made without the proposed resolution having first been formally presented to the County Clerk as an appeal) to be prima facie invalid and in violation of these procedures, and the Board shall not approve nor recognize any such recommendation. Except and unless such proposed adjustment is to correct an obvious error, the proposed adjustment or modification shall be denied.
- Approval of Appeals in Batches Authorized. Although the appeal for each parcel shall be considered individually, the Board may formally approve proposed adjustments and resolutions submitted by the Board’s hearing officer or by the County Assessor in groups or batches. However, the minutes of the open and public meeting at which the Board approves the adjustment or the recommendation shall reflect the tax parcel identification numbers for which approval was given, and shall likewise reflect the parcel numbers for which the proposed adjustment or recommendation was denied or rejected.
- Approval by Board of State Appeals. In the event a taxpayer appeals a Board of Adjustment decision to the Utah State Tax Commission, any settlement negotiated by the Assessor on behalf of Carbon County or the Board of Equalization shall also be approved in writing by any consultant the Carbon County Board of Commissioners has hired to assist the Assessor with preparing that year’s assessment roll.
Commissioner Larry Jensen went over the extensive work that took place before the tax roll was closed in the spring. He stated that the assumption is that there is a very accurate tax roll this year and many that received a significant tax reduction in the values of their homes will find that the values will be back up to where they should be. The only way the values can be adjusted is through the aforementioned process.
Commissioner Jensen said that though the door was left way open last year, it will not be done that way again. He gave a warning to the public that they would receive their tax rolls very soon and the back of the notice details what needs to be done if it is believed to be inaccurate.
“If you don’t follow that and the deadline’s passed, we will not help you,” Commissioner Jensen cautioned. “We spent hundreds and hundreds and hundreds of hours from October clear into February trying to deal with this.”
If it appears there is a mistake, it is the tax payer’s duty to come in and begin that process, which begins in the Clerk/Auditor’s Office, Commissioner Jensen explained. Appeals that do not follow that process will be rejected. The commissioners wished to make this clear, as a lot of time and money have been put into place to restore the roll.
Commissioner Tony Martines remarked that the process will be fair and equitable, and urged everyone to follow the guidelines that will be on the notices. The commissioners explained that evidence of an error must be brought in for consideration.