Bill Summary – FastDemocracy

LEGISLATIVE GENERAL COUNSEL                                               S.B. 30
Approved for Filing: A.V. Arthur 6                             3rd Sub. (Ivory)
         6 02-27-24 11:02 AM 6
                         Senator Daniel McCay proposes the following substitute bill:
                      PROPERTY TRANSACTION AMENDMENTS
                                      2024 GENERAL SESSION
                                          STATE OF UTAH
                                 Chief Sponsor: Daniel McCay
                                  House Sponsor: Steve Eliason
 6
 LONG TITLE
 General Description:
        This bill modifies provisions relating to property.
 Highlighted Provisions:
        This bill:
        < defines "transferred property";
        < requires, when ownership of real property is transferred, information about the
 property, including purchase price, be provided to the county;
        < makes the purchase price a private record for purposes of the Government Records
 Access and Management Act (GRAMA), with exceptions for sharing with the
 county assessors, the State Tax Commission, and parties to a property tax appeal for
 property tax purposes and to an institution of higher education for research
 purposes;
        < makes the purchase price a confidential property tax record;                         3rd Sub. S.B. 30
        < prohibits certain uses of the purchase price information;
        < modifies the burden of proof in an appeal of the valuation or equalization of real
 property;
        < provides the circumstances under which a county board of equalization shall give a
 preference to using the income approach for valuation or equalization;
     *SB0030S03*
       3rd Sub. (Ivory) S.B. 30                                               02-27-24 11:02 AM
        < modifies the valuation process for property of a telecommunications service
 provider;
        < authorizes the use of trust funds for hiring professional appraisers to provide
 property valuation services within rural counties;
        < establishes qualifications for professional appraisers hired by the Multicounty
 Appraisal Trust to provide property valuation services;
        < exempts use of property owned by a state institution of education that operates as a
 private housing facility from the privilege tax; and
        < makes technical and conforming changes.
 Money Appropriated in this Bill:
        None
 Other Special Clauses:
        This bill provides retrospective operation.
        This bill provides a special effective date.
 Utah Code Sections Affected:
 AMENDS:
        26B-1-403, as renumbered and amended by Laws of Utah 2023, Chapter 305
        59-1-404, as last amended by Laws of Utah 2023, Chapters 21, 492
        59-2-306, as last amended by Laws of Utah 2022, Chapters 239, 293
        59-2-306.5, as enacted by Laws of Utah 2022, Chapter 239
        59-2-1004, as last amended by Laws of Utah 2022, Chapter 168
        59-2-1005, as last amended by Laws of Utah 2022, Chapter 239
        59-2-1606, as last amended by Laws of Utah 2020, Chapter 447
        59-4-101, as last amended by Laws of Utah 2023, Chapter 502
        61-2-202, as enacted by Laws of Utah 2010, Chapter 379
        63G-2-202, as last amended by Laws of Utah 2023, Chapter 329
        63G-2-206, as last amended by Laws of Utah 2019, Chapter 334
        63G-2-302, as last amended by Laws of Utah 2023, Chapters 329, 471
 ENACTS:
        57-3-110, Utah Code Annotated 1953
        57-3-111, Utah Code Annotated 1953
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       02-27-24 11:02 AM                                                     3rd Sub. (Ivory) S.B. 30
         59-2-1607, Utah Code Annotated 1953
 REPEALS AND REENACTS:
         59-2-109, as last amended by Laws of Utah 2023, Chapter 471
60
 Be it enacted by the Legislature of the state of Utah:
         Section 1. Section 26B-1-403 is amended to read:
         26B-1-403. Opioid and Overdose Fatality Review Committee.
         (1) As used in this section:
         (a) "Committee" means the Opioid and Overdose Fatality Review Committee created
 in this section.
         (b) "Opioid overdose death" means a death primarily caused by opioids or another
 substance that closely resembles an opioid.
         (2) The department shall establish the Opioid and Overdose Fatality Review
 Committee.
         (3) (a) The committee shall consist of:
         (i) the attorney general, or the attorney general's designee;
         (ii) a state, county, or municipal law enforcement officer;
         (iii) the manager of the department's Violence Injury Prevention Program, or the
 manager's designee;
         (iv) an emergency medical services provider;
         (v) a representative from the Office of the Medical Examiner;
         (vi) a representative from the Office of Substance Use and Mental Health;
         (vii) a representative from the Office of Vital Records;
         (viii) a representative from the Office of Health Care Statistics;
         (ix) a representative from the Division of Professional Licensing;
         (x) a healthcare professional who specializes in the prevention, diagnosis, and
 treatment of substance use disorders;
         (xi) a representative from a state or local jail or detention center;
         (xii) a representative from the Department of Corrections;
         (xiii) a representative from the Division of Juvenile Justice and Youth Services;
         (xiv) a representative from the Department of Public Safety;
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        3rd Sub. (Ivory) S.B. 30                                                  02-27-24 11:02 AM
         (xv) a representative from the Commission on Criminal and Juvenile Justice;
         (xvi) a physician from a Utah-based medical center; and
         (xvii) a physician from a nonprofit vertically integrated health care organization.
         (b) The president of the Senate may appoint one member of the Senate, and the speaker
 of the House of Representatives may appoint one member of the House of Representatives, to
 serve on the committee.
         (4) The executive director shall appoint a committee coordinator.
         (5) (a) The department shall give the committee access to all reports, records, and other
 documents that are relevant to the committee's responsibilities under Subsection (6) including
 reports, records, or documents that are private, controlled, or protected under Title 63G,
 Chapter 2, Government Records Access and Management Act.
         (b) In accordance with Subsection [63G-2-206(6)] 63G-2-206(7), the committee is
 subject to the same restrictions on disclosure of a report, record, or other document received
 under Subsection (5)(a) as the department.
         (6) The committee shall:
         (a) conduct a multidisciplinary review of available information regarding a decedent of
 an opioid overdose death, which shall include:
         (i) consideration of the decedent's points of contact with health care systems, social
 services systems, criminal justice systems, and other systems; and
         (ii) identification of specific factors that put the decedent at risk for opioid overdose;
         (b) promote cooperation and coordination among government entities involved in
 opioid misuse, abuse, or overdose prevention;
         (c) develop an understanding of the causes and incidence of opioid overdose deaths in
 the state;
         (d) make recommendations for changes to law or policy that may prevent opioid
 overdose deaths;
         (e) inform public health and public safety entities of emerging trends in opioid
 overdose deaths;
         (f) monitor overdose trends on non-opioid overdose deaths; and
         (g) review non-opioid overdose deaths in the manner described in Subsection (6)(a),
 when the committee determines that there are a substantial number of overdose deaths in the
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        02-27-24 11:02 AM                                                   3rd Sub. (Ivory) S.B. 30
 state caused by the use of a non-opioid.
        (7) A committee may interview or request information from a staff member, a
 provider, or any other person who may have knowledge or expertise that is relevant to the
 review of an opioid overdose death.
        (8) A majority vote of committee members present constitutes the action of the
 committee.
        (9) The committee may meet up to eight times each year.
        (10) When an individual case is discussed in a committee meeting under Subsection
 (6)(a), (6)(g), or (7), the committee shall close the meeting in accordance with Sections
 52-4-204 through 52-4-206.
        Section 2. Section 57-3-110 is enacted to read:
        57-3-110. Disclosure of details of real property transaction.
        (1) As used in this section:
        (a) "Closing agent" means a person, other than a government entity or a government
 entity employee, that may accept paperwork or funds in connection with a transferred property.
        (b) "Database" means a private collection of data:
        (i) that contains records, including purchase prices, for properties sold in the state; and
        (ii) for which a county assessor in the state is authorized access to the information that
 is described in Subsection (3) through a license agreement with the database administrator.
        (c) "Disclosure portal" means the mechanism created by the Multicounty Appraisal
 Trust in accordance with Section 59-2-1607 for a real estate broker or grantor to electronically
 submit information related to property sold in the state.
        (d) "Eminent domain action" means:
        (i) the governmental entity acquires the real property by eminent domain; or
        (ii) (A) the real property is under threat or imminence of eminent domain proceedings;
 and
        (B) the governmental entity provides written notice of the eminent domain proceedings
 to the owner.
        (e) "Improvement" means the same as that term is defined in Section 59-2-102.
        (f) "Multicounty Appraisal Trust" means the same as that term is defined in Section
 59-2-1601.
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        3rd Sub. (Ivory) S.B. 30                                                    02-27-24 11:02 AM
         (g) "Real estate broker" means the same as that term is defined in Section 57-21-2.
         (h) "Residential property means:
         (i) a detached single-family residence;
         (ii) an attached single-family residence that has four or fewer units and a single tax
 parcel number;
         (iii) attached single family residences with unique tax parcel numbers that are sold in a
 single transaction; or
         (iv) a lot less than one acre that is platted as part of a residential subdivision.
         (i) (i) "Transferred property" means the transfer of ownership of a fee simple interest in
 real property located in the state, including a fee simple interest that is subject to a lease.
         (ii) "Transferred property" does not include a transfer of property that:
         (A) results from an eminent domain action;
         (B) is residential property; or
         (C) is subject to assessment under Title 59, Chapter 2, Part 2, Assessment of Property.
         (2) (a) Before a county recorder may record a document conveying a fee simple interest
 in transferred property, the county recorder shall receive a declaration with the information
 described in Subsection (3) in the form of a submission certificate from the Multicounty
 Appraisal Trust as provided in Section 59-2-1607.
         (b) If the Multicounty Appraisal Trust does not have an operational disclosure portal as
 of May 7, 2025, the county recorder shall receive the declaration described in Subsection (3)
 from the grantor before recording a document conveying a fee simple interest in transferred
 property.
         (c) If the grantor of transferred property uses a closing agent to record the deed, the
 closing agent shall provide the grantor with the forms created by the Division of Real Estate in
 accordance with Section 61-2-202.
         (3) A declaration shall be signed by each grantor or the grantor's authorized agent
 under penalty of Section 76-8-504 and be in the following form:
                                   Declaration of Transferred Property
   Grantor, or grantor's agent, shall complete Part I, Part II, or Part III, as applicable.
   PART I
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       02-27-24 11:02 AM                                                   3rd Sub. (Ivory) S.B. 30
   9 Grantor does not claim an exemption described in Part II or Part III.
   Grantor Information
          Grantor name(s):
   Transferred Property Information
          Parcel or serial number:
          Legal description:
          Does the transferred property have improvements?:
          Municipality or unincorporated area where the transferred property is located:
          Purchase price: $
          Date of transfer:
          Additional information (optional):
   PART II
        9 Grantor claims an exemption because a real estate broker shares a database with the
192
        county in which the parcel is located.
          Real estate broker name:
          Parcel number:
   PART III
        9 Grantor claims an exemption because the property is not transferred property as defined
196
        in Section 57-1-310.
          Signature(s) (This form is to be signed by each grantor of transferred property.)
        Under penalty of Utah Code Section 76-8-504, grantor(s) declare, to the best of the
198
        grantor(s) knowledge and belief, this declaration is true, correct, and complete.
   __________________________               __________________________             ______________
   Grantor name Grantor signature Date
   __________________________               __________________________             ______________
   Grantor name Grantor signature Date
        (4) (a) The county recorder may not record the declaration.
        (b) The county recorder shall make the information from the declaration available to a
 county assessor and the State Tax Commission.
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        3rd Sub. (Ivory) S.B. 30                                                    02-27-24 11:02 AM
         (5) (a) Subject to Subsections (5)(b) and (5)(c), the county assessor may subpoena a
 grantor or a closing agent if the county recorder does not receive the declaration, receives an
 incomplete or inaccurate declaration, or cannot access the information from a database.
         (b) The subpoena is limited only to records containing the information required in the
 declaration.
         (c) The county assessor may not require the grantor or the closing agent to appear in
 any county other than the county where the subpoena is served.
         Section 3. Section 57-3-111 is enacted to read:
         57-3-111. Prohibited uses of purchase price.
         (1) As used in this section:
         (a) "Eminent domain action" means:
         (i) the governmental entity acquires the real property by eminent domain; or
         (ii) (A) the real property is under threat or imminence of eminent domain proceedings;
 and
         (B) the governmental entity provides written notice of the eminent domain proceedings
 to the owner.
         (iii) "Residential property means:
         (A) a detached single-family residence;
         (B) an attached single-family residence that has four or fewer units and a single tax
 parcel number;
         (C) attached single family residences with unique tax parcel numbers that are sold in a
 single transaction; or
         (D) a lot less than one acre that is platted as part of a residential subdivision.
         (b) (i) "Transferred property" means the transfer of ownership of a fee simple interest
 in real property located in the state, including a fee simple interest that is subject to a lease.
         (ii) "Transferred property" does not include a transfer of property that:
         (A) results from an eminent domain action;
         (B) is residential property; or
         (C) is subject to assessment under Title 59, Chapter 2, Part 2, Assessment of Property.
         (2) (a) Except as provided in Subsection (2)(b), a county assessor may not use the
 purchase price of a transferred property as the sole basis for assessing the property that is the
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        02-27-24 11:02 AM                                                    3rd Sub. (Ivory) S.B. 30
 subject of the declaration.
        (b) (i) The county assessor may use the information from the declaration, database, or
 disclosure portal to generate and support market values within the county assessor's jurisdiction
 and to provide support in response to a property valuation appeal.
        (ii) The county assessor may use purchase price information from specific transferred
 properties as examples in property valuation appeals before a county board of equalization
 hearing officer, th