Part

Assessment of Property

Title 59 — Revenue and Taxation §§ 59-2-201–59-2-217

Utah Code § 59-2-201— Assessment by commission -- Determination of value of mining property -- Determination of value of aircraft -- Notification of assessment -- Local assessment of property assessed by the unitary method -- Commission may consult with county
Utah Code § 59-2-202— Statement of taxpayer -- Extension of time for filing -- Assessment without statement -- Penalty for failure to file statement or information -- Waiver, reduction, or compromise of penalty -- Appeals
Utah Code § 59-2-203— Record of assessment of railroads and other companies -- Review by county assessor
Utah Code § 59-2-204— Record of assessment of public utility and air travel companies -- Review by county assessor
Utah Code § 59-2-205— Record of assessment of mines -- Review by county assessor
Utah Code § 59-2-207— Statements for mines -- Penalty for failure to file statement or information -- Assessment without statement -- Penalty -- Waiver, reduction, or compromise of penalty -- Extension of time for filing statement -- Appeals
Utah Code § 59-2-208— Duties of commission relative to mines
Utah Code § 59-2-209— Assessment of improvements, machinery, or structures placed on mines
Utah Code § 59-2-210— Collection and enforcement of tax on mines -- Lien -- Tax liability of owners of fractional interests -- Duties of unit operators -- Penalties
Utah Code § 59-2-211— Security for tax on uranium and vanadium mining properties
Utah Code § 59-2-213— Duty to furnish assessment roll to counties
Utah Code § 59-2-214— Commission to furnish forms for taxpayers' statements
Utah Code § 59-2-215— Chief executive officer of state agency to furnish lists of sold lands
Utah Code § 59-2-216— Commission to furnish list of patented lands to county assessors
Utah Code § 59-2-217— Property escaping assessment -- Duties of assessing authority -- Property willfully concealed -- Penalties