Committee endorses process requiring counties to coordinate before buying land in another county

The Senate Revenue and Taxation Committee on Feb. 26 adopted and favorably recommended the second substitute to House Bill 445, a measure aimed at formalizing how counties buy property located in other counties and how those properties are taxed. Representative Strong told the committee the bill "requires that when property is gonna be purchased in another county, that there must be one of two things, either a memorandum of understanding or official legislative action."

Sponsor and local officials said the bill arose after a large inter‑county transaction that prompted concern. Morgan County Commissioner Vaughn Nickerson told the committee his county had negotiated a solution in that specific case but supported the bill to "force other counties to come through the front door, come and have that conversation" and preserve elected officials’ ability to represent residents.

Public testimony from Summit County and Uinta County representatives confirmed that counties have often followed similar procedures in practice and that the second substitute reflects those discussions. The committee adopted the second substitute and then voted to favorably recommend the bill unanimously.

Next steps: The bill will move forward with the committee’s recommendation; representatives said the substitute reflects input from affected counties and includes tax‑agreement language that triggers a three‑year untaxed period for certain existing purchases.