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Certified Tax Rates Calendar

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Month Due DateResponsible PartyReportActionStatutory AuthorityUse

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DecemberCounty Auditor & Taxing EntitiesTruth in Taxation Advertisements and public hearings for Calendar Year taxing entities proposing a property tax increase.59-2-919

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February28thCounty Assessor233x PacManProvide county parcel counts for the prior year. Provide data in the Certified Tax Rate System. Pacman form under Data Entry.Data is needed for the State Auditor A & C levy distribution. This is a request only, not statute date driven.

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28thCounty Auditor Tax ReliefProvide prior year tax relief information. Provide data in the Certified Tax Rate System. Tax Relief form under Data Entry.Data is needed for the State Auditor A & C levy distribution. This is a request only, not statute date driven.

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28thCounty AuditorReport 233bPrior Year End taxable values by property type, by tax area (district).BOE adjustment and New Growth calculation

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MarchBefore 1stCounty Legislative BodyNotify USTC to use modified version of "Notice of Property Valuation & Tax Changes" form. USTC must respond in 15 days.R884-24P-24

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31stCounty TreasurerReport 750Make final settlement with all taxing entities including payment of all apportioned interest and file a statement of the final settlement and collection rates (Report 750). 59-2-13655 year collection rate used in the certified tax rate calculation and 5 year redemption average used in the prior year budgeted revenue

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31stCounty AuditorReport 700Submit County Auditor's Annual Neighborhood Redevelopment Agency Report to USTC. This report shows the value, tax increment requested, tax increment paid, etc. to redevelopment agencies. 17C-1-606Redevelopment adjustment for certified tax rates.

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MayPrior to May 22AssessorProperty RollComplete assessment roll and deliver to county auditor with required signed statement. 59-2-303 & 311

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JuneAssessorReport 714Prepare statement of the current-year taxable values for each entity and changes in real property values resulting from factoring, reappraisal and legislative/or court changes. 59-2-924

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AuditorReport 697Send the current-year values and all related information to the State Tax Commission.

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8thAuditorProvide certified tax rates, forms, instructions and valuation information to each taxing entity.

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22ndUSTCCertifies the rate (minimum basic levy) that will generate the revenue specified by the legislature. 53A-17A-135

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22ndUSTCCalculates the rate of state tax to be levied and collected on the taxable value of all property in the state, which is the State Assessing and Collecting Levy. Transmits this rate to each county auditor and to the State Auditor's office.

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22ndTaxing EntityReport 693Adopt tentative budgets and proposed tax rates and report them to the county auditor on Report 693. The county auditor signs and transmits these completed forms to USTC.59-2-909, 59-2-912, 59-2-913, 59-2-924

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22ndCounty AuditorReport 693Approves and transmits completed taxing entity forms showing the proposed budgets and tax rates to USTC.

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July22ndCounty AuditorPrepare and mail "Notice of Valuation and Tax Changes" to all real property owners, including centrally assessed property owners. Notice is to include date, time and place of public budget hearing.59-2-919.1, 59-2-919(8)(a)(ii)

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August17thTaxing Entities & AuditorReport 800 ResolutionTaxing entities proposing judgment levy and tax increases are to advertise the tax increase and/or judgment levy, hold public hearings, adopt by resolution final budgets and tax rates and report this information to county auditor & USTC on Report 800 "Resolution Adopting Final Tax Rates and Budgets". If the resolution is not forwarded to auditor by August 17, auditor is to forward the certified tax rate to USTC. 59-2-919 & 59-2-920

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September1stUSTCFinal approval of the certified and proposed tax rates for each taxing entity. Once approved, the USTC sends official notice of the approval to the county auditors. 59-2-914