Part

Equalization

Title 59 — Revenue and Taxation §§ 59-2-1001–59-2-1018

Utah Code § 59-2-1001— County board of equalization -- Public hearings -- Hearing officers -- Notice of decision -- Rulemaking -- Education and training for county officers
Utah Code § 59-2-1002— Change in assessment -- Force and effect -- Additional assessments -- Notice
Utah Code § 59-2-1003— Power of county board to increase or decrease assessment
Utah Code § 59-2-1004— Appeal to county board of equalization -- Real property -- Time period for appeal -- Public hearing requirements -- Decision of board -- Extensions approved by commission -- Appeal to commission
Utah Code § 59-2-1004.1— Appeals of valuation or equalization of property eligible for deferral for 2023
Utah Code § 59-2-1004.5— Valuation adjustment for decrease in taxable value caused by a natural disaster
Utah Code § 59-2-1004.6— Tax relief for decrease in fair market value due to access interruption
Utah Code § 59-2-1005— Procedures for appeal of personal property valuation -- Time for appeal -- Hearing -- Decision -- Appeal to commission
Utah Code § 59-2-1006— Appeal to commission -- Duties of auditor -- Decision by commission
Utah Code § 59-2-1007— Objection to assessment by commission -- Application -- Contents of application -- Amending an application -- Information provided by the commission -- Hearings -- Appeals
Utah Code § 59-2-1008— Investigations by commission -- Assessment of escaped property -- Increase or decrease of assessed valuation
Utah Code § 59-2-1009— Equalization based on reports of county auditors
Utah Code § 59-2-1010— Statement of equalization to be sent to county auditors
Utah Code § 59-2-1011— Record of changes -- Form and contents of signed statement
Utah Code § 59-2-1017— Property tax appeal assistance
Utah Code § 59-2-1018— Reporting of county appeals information