(5) Acting by majority vote and when the state board of equalization determines that
the interests of justice and equity would be served, the board may authorize the waiver
of the July 1 filing deadline described in section 39-2-117(3)(a) for any annual report required to be filed pursuant to section 39-2-117 if the report is not filed by the filing deadline or if the report is filed by the
filing deadline but is incomplete or otherwise incorrect when filed. When authorizing a waiver, the state board may determine a deadline for filing the
report, after which the waiver is invalid. The deadline for filing the report must not be sooner than thirty days after the
date that the state board authorizes the waiver.
(6) Notwithstanding the provisions of section 39-2-117(1)(a), acting by majority vote, the state board of equalization may authorize the property
tax administrator to make an exemption effective for not more than the time allowed
pursuant to section 39-10-101(2)(b)(II) when the property has been added back to the tax roll as omitted property and would
otherwise have met all criteria for exemption during that time.
FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature or via Westlaw before relying on it for your legal needs.
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