95-077

Response October 24, 1995

Request

October 10, 1995

XXXXX

Utah State Tax Commission

210 North 1950 West

Salt Lake City, UT 84134

Dear XXXXX:

The purpose of this letter is to solicit an advisory opinion from the Utah State Tax Commission.

There has been some confusion in regard to the valuing of property while applying laws pertaining to zoning. Clarification in regard to these procedures as it pertains to assessment practices would be helpful to our office and certainly to other assessing officers throughout the state.

Our office has been told by planning and zoning offices that issuance of conditional use permits in a certain zoning classification does not actually change the zoning. They are simply a conditional, and/or permitted, use of the property within those particular zoning classifications and does not actually change the zoning.

XXXXX County has had state appeal decisions affected by interpretation of this practice. The State Tax Commission in some of their decisions have interpreted this as a rezoning issue rather than an accepted use within the existing zoning. Our interpretation, as well as that of zoning and planning officials, has been that it does not change zoning as outlined by zoning ordinances.

Any guidance and/or direction your office could give us would be appreciated. If you have any questions or need further information please give me a call at XXXXX.

Sincerely,

XXXXX

October 24, 1995

XXXXX

RE: Advisory Opinion Conditional Use Permits

Dear XXXXX,

We have received your request for an advisory opinion as to whether the issuance of a conditional use permit is interpreted by the Commission as equivalent to a zoning change. It is not.

Typically, a zoning ordinance lists the property uses which are allowable as a matter of right. It may also list uses which may be allowable if the property owner receives a conditional use permit and complies with the special conditions placed on development of the land by the county planning commission. §17-27-103(1)(c) Utah Code Ann. A conditional use permit may be issued by the county planning commission. §17-27-304 Utah Code Ann. By contrast, a zoning change requires action by the county legislative body upon recommendations of the planning commission and after public hearing on the matter. §§ 17-27-402, 403 Utah Code Ann.

If we can be of further assistance, please let us know.

For the Commission,

Alice Shearer

Commissioner