Refusal by taxpayer to file signed statement -- Estimation of value -- Penalty

# (1)

As used in this section, "program manager" means the same as that term is defined in Section 59-2-1601.

# (2)

# (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 county 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.

# (b)

The program manager shall notify the county assessor of a telecommunications service provider's failure to file the signed statement.

# (c)

The county assessor shall collect each penalty under Subsection (2)(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 county assessor.

# (d)

The county assessor shall pay all money recovered under this section into the county treasury.

# (3)

# (a)

Upon a showing of reasonable cause, a county may waive or reduce a penalty imposed under Subsection (2)(a).

# (b)

(i) Except as provided in Subsection (3)(b)(ii), a county assessor may impose a penalty under Subsection (2)(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.

(ii) A county assessor may not impose a penalty under Subsection (2)(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:

(A) on or after March 16; or

(B) by a county assessor of a county of the first class, as classified in Section 17-60-104.

# (4)

# (a)

If an owner neglects or refuses to file a signed statement as required under Section 59-2-306 after the county assessor makes a request:

(i) the county assessor shall:

(A) make a record of the failure to file; and

(B) make an estimate of the value of the property of the owner based on known facts and circumstances; and

(ii) the county assessor of a county of the first class, as classified in Section 17-60-104:

(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

(B) may impose a fee for the actual and necessary expenses of the mailing under this Subsection (4)(a).

# (b)

(i) If a telecommunications service provider neglects or refuses to file a signed statement in accordance with Section 59-2-306.5, the program manager shall make:

(A) a record of the failure to file;

(B) a request by mail for the signed statement, informing the telecommunications service provider of the consequences of not filing a signed statement; and

(C) an estimate of the value of the personal property of the telecommunications service provider based on known facts and circumstances.

(ii) The program manager may impose a fee for the actual and necessary expenses of the mailing under this Subsection (4)(b).

# (c)

A county board of equalization or the commission may not reduce the value fixed by the county assessor in accordance with Subsection (4)(a)(i) or the program manager in accordance with Subsection (4)(b)(i).