There is a newer version of the Utah Code
2010 Utah Code
Title 59 - Revenue and Taxation
Chapter 02 - Property Tax Act
59-2-301 - Assessment by county assessor.
59-2-301. Assessment by county assessor.The county assessor shall assess all property located within the county which is not required by law to be assessed by the commission.
Enacted by Chapter 4, 1987 General Session
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