A. Title: This section shall be known as the KANE COUNTY TAX SALE DEFERRAL ORDINANCE.
B. Application Forms: The following forms, which may be changed from time to time by resolution of the county commission, shall constitute the official Kane County tax sale deferral application and shall be kept on file in the county treasurer's office:
1. Kane County application for deferral of delinquent property tax (Utah state tax commission form PT-33).
2. Agreement of lienholder for deferral of delinquent taxes (Utah state tax commission form PT-33A).
3. Proposed payment plan form.
C. Application Process:
1. Submitting An Application: The taxpayer desiring a deferral of their property from the tax sale shall submit a completed application to the county treasurer's office before five o'clock (5:00) P.M. April 1 in the same year as the tax sale at which the property will be sold. Late applications may be submitted up to five (5) business days in advance of the tax sale if the applicant pays an additional fifty dollar ($50.00) late fee at the time of submitting the application. An application is not considered complete unless each form is completely filled out and is accompanied by all required supporting or supplemental documentation.
2. Treasurer Review: The county treasurer shall review the application to ensure completion of all required forms, supplements, and supporting documentation and to ensure accuracy of tax and taxpayer information. If the application is incomplete or inaccurate the county treasurer shall notify the applicant as soon as practicable and allow the applicant to complete or correct the application so long as it is completed or corrected within the original deadline. The county treasurer shall reject all incomplete applications and all late applications that are not accompanied by a fifty dollar ($50.00) late fee.
3. County Commission Review: The treasurer shall forward all accepted applications to the county commission to hear at their next regularly scheduled commission meeting. The county commissioners may review the application individually before the meeting but shall not review the application collectively or discuss the application with other commissioners before the meeting. The applicant or the applicant's authorized agent shall appear at the county commission meeting or shall waive their appearance with the county treasurer. The county commission shall review the application at the meeting and allow the applicant to be heard. The county commission shall then hear the recommendations, if any, of the county treasurer.
4. Approval Criteria: Before approving the application, the county commission shall weigh the following factors: whether the applicant has established a financial hardship that prevents full payment of taxes, whether the applicant has established that the loss of the property would substantially affect the applicant's primary residence or principal income source, and whether the applicant has established that approving the application is in the interest of the county taxpayers.
5. Closed Session: The commission, after reviewing the application and hearing the applicant may close the meeting for administrative decision making and then reopen the meeting to approve or deny the application.
6. Approval: The application shall be approved by a majority vote of the commission. If approved the commission chair shall sign the application for approval and shall forward the application to the county treasurer. The county treasurer shall notify the taxpayer of the outcome if they waived their appearance.
7. Effect Of Approval: An approved application grants the taxpayer a one year deferral from the current year tax sale. Nothing in this section or any application submitted under this section shall be construed as a reduction, abatement or waiver of any current or future taxes, penalties, fees or interest. The taxpayer shall strictly comply with the payment plan submitted with the application and shall pay the current year taxes on time. (Ord. O-2016-8, 8-8-2016)