If the assessment book or the delinquent tax list is transferred from one treasurer to another, the county auditor shall credit the one and charge the other with the amount of taxes then outstanding.
Utah Code § 59-2-328
Duty of auditor upon termination of treasurer's term of office
Renumbered and Amended by Chapter 4, 1987 General Session
Official source: Utah State Legislature. Reproduced from public-domain Utah statutes; confirm against the official source for the current text. Not legal advice.