Part

County Assessment

Title 59 — Revenue and Taxation §§ 59-2-301–59-2-331

Utah Code § 59-2-301— Assessment by county assessor
Utah Code § 59-2-301.1— Assessment of property subject to a conservation easement -- Assessment of golf course or hunting club -- Assessment of common areas
Utah Code § 59-2-301.2— Definitions -- Assessment of property subject to a minimum parcel size -- Other factors affecting fair market value
Utah Code § 59-2-301.3— Definitions -- Assessment of real property subject to a low-income housing covenant
Utah Code § 59-2-301.4— Definition -- Assessment of property after a reduction in value -- Other factors affecting fair market value -- County legislative body authority to reduce value or issue a refund after a valuation reduction
Utah Code § 59-2-301.5— Definitions -- Assessment of property if threatened or endangered species is present
Utah Code § 59-2-301.6— Definition -- Assessment of property having a diminished productive value
Utah Code § 59-2-301.7— Definitions -- Assessment of property used for radioactive or hazardous waste storage
Utah Code § 59-2-301.8— Assessment of multi-tenant residential property
Utah Code § 59-2-301.9— Assessment of pollution control equipment
Utah Code § 59-2-302— Basis of property taxation for political subdivision
Utah Code § 59-2-303— General duties of county assessor
Utah Code § 59-2-303.1— Mandatory cyclical appraisals
Utah Code § 59-2-303.2— Automatic review of assessed value of review property
Utah Code § 59-2-303.3— Automatic review for property with qualifying increase -- Reporting requirements
Utah Code § 59-2-305— Listing property in taxing entities
Utah Code § 59-2-305.5— Boundary actions not effective for purposes of assessment until required documents are recorded
Utah Code § 59-2-306— Statements by taxpayers -- Power of assessors respecting statements -- Reporting information to other counties
Utah Code § 59-2-306.5— Valuation of personal property of telecommunications service provider -- Reporting information to counties
Utah Code § 59-2-307— Refusal by taxpayer to file signed statement -- Estimation of value -- Penalty
Utah Code § 59-2-308— Assessment in name of representative -- Assessment of property of decedents -- Assessment of property in litigation -- Assessment of personal property valued by program manager
Utah Code § 59-2-309— Property escaping assessment -- Duties of assessing authority -- Property willfully concealed -- Penalties
Utah Code § 59-2-310— Assessment in name of claimant as well as owner
Utah Code § 59-2-311— Completion and delivery of assessment book -- Signed statement required -- Contents of signed statement -- Adjustment of assessment in assessment book -- Delivery of preliminary assessment book to commission
Utah Code § 59-2-313— Assessor to furnish information to commission
Utah Code § 59-2-313.1— County assessor duties to provide assessment data -- Commission review -- Subscription to market data service
Utah Code § 59-2-314— Penalty for failure to complete assessment book
Utah Code § 59-2-315— Crime insurance -- Liability for willful failure or neglect of duty -- Judgment
Utah Code § 59-2-320— Total property valuation
Utah Code § 59-2-321— Extension of taxes on assessment book
Utah Code § 59-2-322— Transmittal of statement to commission
Utah Code § 59-2-323— Changes ordered by commission
Utah Code § 59-2-324— Entering corrected sum of taxes in assessment book
Utah Code § 59-2-325— Statement transmitted to commission
Utah Code § 59-2-326— Assessment roll delivered to county treasurer
Utah Code § 59-2-327— Assessment roll -- Taxes charged to county treasurer
Utah Code § 59-2-328— Duty of auditor upon termination of treasurer's term of office
Utah Code § 59-2-329— Verification of auditor's statements
Utah Code § 59-2-331— Corrective action by commission