Tax Rollback case / Property Tax and the Utah Constitution

A couple of updates have been submitted by Rep. Froerer:

Rep. Froerer,

Attached is a copy of the case that you might be interested in. In 1980 or1981, the Utah Legislature passed a statute that rolled property values back to 1978 values. The Utah Supreme Court found the statute unconstitutional and struck it down. The case is Rio Algom v. San Juan County.

In my opinion, any rollback would be unconstitutional and would require constitutional amendment.

Angie

Angela D. Oakes
Associate General Counsel
Office of Legislative Research and General Counsel


Also, a document detailing the state constitution as it relates to Property Tax assessments along with some additional graphs.