The county assessor shall assess all property located within the county which is not required by law to be assessed by the commission.
Utah Code § 59-2-301
Assessment by county assessor
Applied in 3 court decisions — leading case Uintah Oil Ass'n v. County Board of Equalization (1993)
Most recently applied in Alliant Techsystems, Inc. v. Salt Lake County Board of Equalization (March 2005)
Enacted by Chapter 4, 1987 General Session
How often courts cite this section
Court decisions citing this, by year. The dip in the last several years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the most recent years, so recent citations are undercounted.
Official source: Utah State Legislature. Reproduced from public-domain Utah statutes; confirm against the official source for the current text. Not legal advice.