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2006 Utah Code - Chapter 02 — Property Tax Act
- 59-2-101 — Short title.
- 59-2-102 — Definitions.
- 59-2-103 — Rate of assessment of property -- Residential property.
- 59-2-103.5 — Procedures to obtain an exemption for residential property.
- 59-2-104 — Situs of property for tax purposes.
- 59-2-105 — Situs of public utilities, bridges, ferries, and canals.
- 59-2-107 — Classes of personal property -- Rulemaking authority.
- 59-2-201 — Assessment by commission -- Determination of value of mining property -- Notification of assessment -- Local assessment of property assessed by the unitary method.
- 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.
- 59-2-203 — Record of assessment of railroads and other companies -- Review by county assessor.
- 59-2-204 — Record of assessment of public utility and air travel companies -- Review by county assessor.
- 59-2-205 — Record of assessment of mines -- Review by county assessor.
- 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.
- 59-2-208 — Duties of commission and county auditors relative to mines.
- 59-2-209 — Assessment of improvements, machinery, or structures placed on mines.
- 59-2-210 — Collection and enforcement of tax on mines -- Lien -- Tax liability of owners of fractional interests -- Duties of unit operators -- Penalties.
- 59-2-211 — Security for tax on uranium and vanadium mining properties.
- 59-2-212 — Equalization of values -- Hearings.
- 59-2-213 — Duty to furnish assessment roll to counties.
- 59-2-214 — Commission to furnish forms for taxpayers' statements.
- 59-2-215 — Chief executive officer of state agency to furnish lists of sold lands.
- 59-2-216 — Commission to furnish list of patented lands to county assessors.
- 59-2-217 — Property escaping assessment -- Duties of assessing authority -- Property willfully concealed -- Penalties.
- 59-2-301 — Assessment by county assessor.
- 59-2-301.1 — Assessment of property subject to a conservation easement.
- 59-2-301.2 — Definitions -- Assessment of property subject to a minimum parcel size -- Other factors affecting fair market value.
- 59-2-301.3 — Definitions -- Assessment of real property subject to a low-income housing covenant.
- 59-2-302 — Basis of property taxation for political subdivision.
- 59-2-303 — General duties of county assessor.
- 59-2-303.1 — Mandatory cyclical appraisals.
- 59-2-305 — Listing property in taxing entities.
- 59-2-306 — Statements by taxpayers -- Power of assessors respecting statements.
- 59-2-307 — Refusal by taxpayer to file signed statement -- Penalty -- Assessor to estimate value -- Reporting information to other counties.
- 59-2-308 — Assessment in name of representative -- Assessment of property of decedents -- Assessment of property in litigation.
- 59-2-309 — Property escaping assessment -- Duties of assessing authority -- Property willfully concealed -- Penalties.
- 59-2-310 — Assessment in name of claimant as well as owner.
- 59-2-311 — Completion and delivery of assessment book -- Signed statement required -- Contents of signed statement -- Adjustment of assessment in assessment book.
- 59-2-313 — Assessor to furnish information to commission.
- 59-2-314 — Penalty for failure to complete assessment book.
- 59-2-315 — Liability for willful failure or neglect of duty -- Action on official bond -- Judgment.
- 59-2-320 — Total property valuation.
- 59-2-321 — Extension of taxes on assessment book.
- 59-2-322 — Transmittal of statement to commission.
- 59-2-323 — Changes ordered by commission.
- 59-2-324 — Entering corrected sum of taxes in assessment book.
- 59-2-325 — Statement transmitted to commission and state auditor.
- 59-2-326 — Assessment roll delivered to county treasurer.
- 59-2-327 — Taxes charged to county treasurer.
- 59-2-328 — Duty of auditor upon termination of treasurer's term of office.
- 59-2-329 — Verification of auditor's statements.
- 59-2-330 — Campers -- Registration certificates and decals obtained from county assessor -- Contents of certificates.
- 59-2-401 — Assessment of transitory personal property.
- 59-2-402 — Proportional assessment of transitory personal property brought from outside state -- Exemptions -- Reporting requirements -- Penalty for failure to file report -- Claims for rebates and adjustments.
- 59-2-403 — Assessment of interstate state-assessed commercial vehicles -- Apportionment.
- 59-2-404 — Uniform fee on aircraft -- Collection of fee by county -- Distribution of fees -- Rules to implement section.
- 59-2-405 — Uniform fee on tangible personal property required to be registered with the state -- Distribution of revenues -- Appeals.
- 59-2-405.1 (Superseded 01/01/07) — Uniform fee on certain vehicles weighing 12,000 pounds or less -- Distribution of revenues -- Appeals.
- 59-2-405.2 — Definitions -- Uniform statewide fee on certain tangible personal property -- Distribution of revenues -- Rulemaking authority -- Determining the length of a vessel.
- 59-2-405.3 — Uniform statewide fee on motor homes -- Distribution of revenues.
- 59-2-406 — Collection of uniform fees and other motor vehicle fees.
- 59-2-407 — Administration of uniform fees.
- 59-2-501 — Short title.
- 59-2-502 — Definitions.
- 59-2-503 — Qualifications for agricultural use assessment.
- 59-2-504 — Exclusions from designation as agricultural use -- Exception.
- 59-2-505 — Indicia of value for agricultural use assessment -- Inclusion of fair market value on certain property tax notices.
- 59-2-506 — Rollback tax -- Penalty -- Computation of tax -- Procedure -- Lien -- Interest -- Notice -- Collection -- Distribution -- Appeal to county board of equalization.
- 59-2-506.5 — Conservation easement rollback tax -- One-time in lieu fee payment -- Computation -- Lien -- Interest -- Notice -- Procedure -- Collection -- Distribution.
- 59-2-507 — Land included as agricultural -- Site of farmhouse excluded -- Taxation of structures and site of farmhouse.
- 59-2-508 — Application -- Signed statement -- Consent to creation of a lien -- Consent to audit and review -- Notice.
- 59-2-509 — Change of ownership or legal description.
- 59-2-510 — Separation of land.
- 59-2-511 — Acquisition of land by governmental entity -- Requirements -- Rollback tax -- One-time in lieu fee payment -- Passage of title.
- 59-2-512 — Land located in more than one county.
- 59-2-513 — Tax list and duplicate.
- 59-2-514 — State Farmland Evaluation Advisory Committee -- Membership -- Duties.
- 59-2-515 — Rules prescribed by commission.
- 59-2-701 — Appraisal by certified or licensed appraisers only -- Certification of elected county assessors.
- 59-2-702 — Education and training of appraisers -- Continuing education for appraisers and county assessors.
- 59-2-703 — Commission to assist county assessors -- Appraisers provided upon request -- Costs of services -- Contingency fee arrangements prohibited.
- 59-2-704 — Assessment studies -- Sharing of data -- Factoring assessment rates -- Corrective action.
- 59-2-704.5 — Commission to adopt rules -- Legislative review.
- 59-2-705 — Personal property audits -- Records confidential -- Cost.
- 59-2-801 — Apportionment of property assessed by commission.
- 59-2-802 — Statement of commission transmitted to county auditors -- Contents of statement -- Duties of auditors -- Change of assessment prohibited.
- 59-2-803 — Statement transmitted by county auditors to governing bodies -- Contents of statement.
- 59-2-901 — Determination of rate by commission -- Transmittal to county and state auditors.
- 59-2-902 — Minimum basic tax levy for school districts.
- 59-2-903 — Remittance to credit of Uniform School Fund of moneys in excess of basic state-supported school program -- Manner.
- 59-2-904 — Participation by district in state's contributions to state-supported leeway program.
- 59-2-905 — Legislature to set minimum rate of levy for state's contribution to minimum school program -- Matters to be considered -- Commission to transmit rate to auditors -- Acknowledgment of receipt.
- 59-2-906 — Rates fixed by commission valid.
- 59-2-906.1 — Property Tax Valuation Agency Fund -- Creation -- Statewide levy -- Additional county levy permitted.
- 59-2-906.2 — Disbursement of monies in the Property Tax Valuation Agency Fund -- Use of funds.
- 59-2-906.3 — Additional levies by counties.
- 59-2-906.4 — Accounting records for levies.
- 59-2-908 — Single aggregate limitation -- Maximum levy.
- 59-2-909 — Time for adoption of levy -- County purpose requirement.
- 59-2-910 — Amount available for each purpose.
- 59-2-911 — Exceptions to maximum levy limitation.
- 59-2-912 — Time for adoption of levy -- Certification to county auditor.
- 59-2-913 — Definitions -- Statement of amount and purpose of levy -- Contents of statement -- Filing with county auditor -- Transmittal to commission -- Calculations for establishing tax levies -- Format of statement.
- 59-2-914 — Excess levies -- Commission to recalculate levy -- Notice to implement adjusted levies to county auditor.
- 59-2-916 — Tax for development of Colorado River Water Project.
- 59-2-917 — Use of funds.
- 59-2-918 (Superseded 01/01/07) — Advertisement of proposed tax increase -- Notice -- Contents.
- 59-2-918.5 — Hearings on judgment levies -- Advertisement.
- 59-2-919 (Superseded 01/01/07) — Resolution proposing tax increases -- Notice -- Contents of notice of proposed tax increase -- Personal mailed notice in addition to advertisement -- Contents of personal mailed notice -- Hearing -- Dates.
- 59-2-920 — Resolution and levy to be forwarded to commission -- Exception.
- 59-2-921 — Changes in assessment roll -- Rate adjustments -- Notice.
- 59-2-922 — Replacement resolution for greater tax rate.
- 59-2-923 — Adoption of final budget -- Preconditions -- Expenditures of money prior to adoption of budget.
- 59-2-924 (Superseded 01/01/07) — Report of valuation of property to county auditor and commission -- Transmittal by auditor to governing bodies -- Certified tax rate -- Calculation of certified tax rate -- Rulemaking authority -- Adoption of tentative budget.
- 59-2-924.1 — Commission authorized to adjust taxing entity's certified rate for clerical error -- Requirements -- Amount of adjustment.
- 59-2-926 — Proposed tax increase by state -- Notice -- Contents -- Dates.
- 59-2-1001 — County board of equalization -- Public hearings -- Hearing officers -- Notice of decision -- Rulemaking.
- 59-2-1002 — Change in assessment -- Force and effect -- Additional assessments -- Notice to interested persons.
- 59-2-1003 — Power of county board to increase or decrease assessment.
- 59-2-1004 — Appeal to county board of equalization -- Real property -- Time period for appeal -- Decision of board -- Extensions approved by commission -- Appeal to commission.
- 59-2-1004.5 — Valuation adjustment for decrease in taxable value caused by a natural disaster.
- 59-2-1004.6 — Tax relief for decrease in fair market value due to access interruption.
- 59-2-1005 — Procedures for appeal of personal property valuation -- Time for appeal -- Hearing -- Decision -- Appeal to commission.
- 59-2-1006 — Appeal to commission -- Duties of auditor -- Decision by commission.
- 59-2-1007 — Objection to assessment by commission -- Application -- Contents of application -- Amending an application -- Hearings -- Appeals.
- 59-2-1008 — Investigations by commission -- Assessment of escaped property -- Increase or decrease of assessed valuation.
- 59-2-1009 — Equalization based on reports of county auditors.
- 59-2-1010 — Statement of equalization to be sent to county auditors.
- 59-2-1011 — Record of changes -- Form and contents of signed statement.
- 59-2-1101 — Exemption of certain property -- Proportional payments for certain property -- County legislative body authority to adopt rules or ordinances.
- 59-2-1102 — Determination of exemptions by board of equalization -- Appeal -- Application for exemption -- Annual statement -- Exceptions.
- 59-2-1103 — State lands exemption -- Exceptions to exemption.
- 59-2-1104 — Definitions -- Veteran's exemption -- Amount of veteran's exemption.
- 59-2-1105 (Superseded 01/01/08) — Application for veteran's exemption -- Rulemaking authority -- Statement -- County authority to make refunds.
- 59-2-1106 — Exemption of property owned by blind persons or their unmarried surviving spouses or minor orphans -- Amount -- Application -- County authority to make refunds.
- 59-2-1107 — Indigent persons -- Amount of abatement.
- 59-2-1108 — Indigent persons -- Deferral of taxes -- Interest rate -- Treatment of deferred taxes.
- 59-2-1109 — Indigent persons -- Deferral or abatement -- Application -- County authority to make refunds.
- 59-2-1110 — Exemption of property used to furnish power for irrigation purposes -- Computation of power used for irrigation.
- 59-2-1111 — Exemption of property used for irrigation purposes.
- 59-2-1112 — Livestock exemption.
- 59-2-1113 — Exemption of household furnishings.
- 59-2-1114 — Exemption of inventory or other tangible personal property held for sale.
- 59-2-1201 — Purpose of part.
- 59-2-1202 (Superseded 01/01/07) — Definitions.
- 59-2-1203 — Right to file claim -- Death of claimant.
- 59-2-1204 — Renter's and homeowner's credits authorized -- No interest allowed.
- 59-2-1205 — Time for filing claim for renter's credit.
- 59-2-1206 — Application for homeowner's credit -- Time for filing -- Payment from General Fund.
- 59-2-1207 — Claim applied against tax liability -- One claimant per household per year.
- 59-2-1208 (Superseded 01/01/07) — Amount of homeowner's credit -- Cost-of-living adjustment -- Limitation -- General Fund as source of credit.
- 59-2-1209 (Superseded 01/01/07) — Amount of renter's credit -- Cost-of-living adjustment -- Limitation -- General Fund as source of credit -- Maximum credit -- Renter's credit may be claimed only for rent that does not constitute a rental assistance payment.
- 59-2-1211 — Commission to provide forms and instructions -- County may prepare forms and instructions -- County legislative body authority to adopt rules or ordinances.
- 59-2-1213 — Statement required of renter claimant.
- 59-2-1214 — Redetermination of claim by commission or county.
- 59-2-1215 — Fraudulent or negligently prepared claim -- Penalties and interest -- Procedure.
- 59-2-1216 — Rented homestead -- Rent constituting property taxes.
- 59-2-1217 — Denial of relief -- Appeal.
- 59-2-1219 — Claim disallowed if residence obtained for purpose of receiving benefits.
- 59-2-1220 — Extension of time for filing claim -- County authority to make refunds.
- 59-2-1301 — Tax has effect of judgment -- Lien has effect of execution.
- 59-2-1302 — Assessor or treasurer's duties -- Collection of uniform fees and taxes on personal property -- Unpaid tax on uniform fee is a lien -- Delinquency interest -- Rate.
- 59-2-1303 — Seizure and sale -- Method and procedure.
- 59-2-1304 — Rate of previous year governs -- Proration among taxing units.
- 59-2-1305 — Entries of payments made -- Payments to county treasurer.
- 59-2-1306 — Collection after taxpayer moves from county -- Evidence of tax due -- Costs of collection.
- 59-2-1307 — Entries of tax payments made on rail cars or state-assessed commercial vehicles.
- 59-2-1308 — Property assessed by commission -- Collection procedures -- Exceptions.
- 59-2-1309 — Publication of delinquency -- Seizure and sale -- Redemption -- Distribution of proceeds.
- 59-2-1310 — Collection by seizure and sale -- Procedure -- Costs.
- 59-2-1311 — Treasurer to advise commission of taxes unpaid on its assessments -- Notice to property owners.
- 59-2-1312 — Examination of books of county officers by state officers.
- 59-2-1313 — Attorney general to prosecute delinquent officers.
- 59-2-1314 — Informalities and time prescribed for action -- Effect on validity of tax.
- 59-2-1315 — Disposition of fines and forfeitures.
- 59-2-1316 — Annual settlements between county assessor, county treasurer, and county auditor.
- 59-2-1317 — Index of property owners -- Tax notice -- Contents of notice.
- 59-2-1318 — Date of payment of property tax -- Notation on assessment roll.
- 59-2-1319 — Receipts for payments -- Payment by warrant -- Cash payments required -- Exceptions.
- 59-2-1320 — Settlements with county legislative bodies.
- 59-2-1321 — Erroneous or illegal assessments -- Deductions and refunds.
- 59-2-1322 — Property assessed more than once.
- 59-2-1323 — Undivided interests in real estate -- Interest of delinquent co-owner only to be sold.
- 59-2-1324 — Taxes to be paid before distribution of estate of a deceased person.
- 59-2-1325 — Nature and extent of lien -- Time of attachment.
- 59-2-1326 — Illegal tax -- Injunction to restrain collection.
- 59-2-1327 — Payment of tax under protest -- Circumstances where authorized -- Action to recover tax paid.
- 59-2-1328 — Judgment or order against state or taxing entity -- Payment to taxpayer -- County recovery of portion of payment to taxpayer from the state or a taxing entity other than the county.
- 59-2-1329 — Right to injunction limited.
- 59-2-1330 — Payment of property taxes -- Payments to taxpayer by state or taxing entity -- Refund of penalties paid by taxpayer -- Refund of interest paid by taxpayer -- Payment of interest to taxpayer -- Judgment levy -- Objections to assessments by the commission -- Time periods for making payments to taxpayer.
- 59-2-1331 — Date tax is delinquent -- Penalty -- Interest -- Payments -- Refund of prepayment.
- 59-2-1332 — Extension of date of delinquency.
- 59-2-1332.5 — Mailing notice of delinquency or publication of delinquent list -- Contents -- Notice -- Definitions.
- 59-2-1333 — Errors or omissions -- In assessment book -- Authority to correct.
- 59-2-1334 — Ommission, error, or defect in delinquent lists -- Republication.
- 59-2-1335 — Abbreviations permitted in proceedings.
- 59-2-1337 — Pro rata application of ad valorem tax on property taken by eminent domain or by right of entry agreement.
- 59-2-1338 — Record of delinquent taxes -- Contents of record.
- 59-2-1339 — Form of treasurer's certificate -- Contents of form.
- 59-2-1342 — Assessment and sale of property after attachment of county tax lien.
- 59-2-1343 — Tax Sale Listing.
- 59-2-1345 — Daily statement of accounts -- Audits.
- 59-2-1346 — Redemption -- Time allowed.
- 59-2-1347 — Redemption -- Adjustment or deferral of taxes -- Interest.
- 59-2-1348 — Certificate of redemption.
- 59-2-1349 — Co-owners -- Procedures for redemption.
- 59-2-1350 — Land irregularly or erroneously assessed not to be sold.
- 59-2-1351 — Sales by county -- Notice of tax sale -- Entries on record.
- 59-2-1351.1 — Tax sale -- Combining certain parcels -- Acceptable bids -- Deeds.
- 59-2-1351.3 — No purchaser at tax sale -- Property struck off to county.
- 59-2-1351.5 — Disposition of property struck off to county.
- 59-2-1352 — Purchaser of invalid tax title -- Purchaser's lien -- Extent of lien -- Priority of lien -- Foreclosure of lien.
- 59-2-1353 — Foreclosure of lien claimed by county -- Time -- Venue -- Parties -- Pleading.
- 59-2-1354 — Notice of intention to foreclose -- Service of notice.
- 59-2-1355 — Trial -- Findings -- Decree.
- 59-2-1356 — Sale -- Certificate of sale to be issued.
- 59-2-1357 — Redemption at foreclosure sale.
- 59-2-1358 — Foreclosure deemed a cumulative remedy.
- 59-2-1359 — Collection of taxes -- Removal or destruction of property.
- 59-2-1360 — Proceedings before commission.
- 59-2-1361 — Notice of findings -- Proceedings in district court -- Injunction -- Determining taxes due -- Security during proceedings.
- 59-2-1362 — Certified copy of tax sale record prima facie evidence of regularity.
- 59-2-1363 — Misnomer or mistake as to ownership does not affect sale.
- 59-2-1364 — Record of deeds issued -- Acknowledgment.
- 59-2-1365 — Payment to taxing entities by county treasurer -- Investment of proceeds -- Transfer and receipt of money between taxing entities.
- 59-2-1366 — Apportionment of redemption or assignment money.
- 59-2-1372 — Auditor duties -- Final settlement with treasurer -- Delinquent Tax Control Account.
- 59-2-1501 — Title.
- 59-2-1502 — Definitions.
- 59-2-1503 — Property tax treatment of transportable factory-built housing units.
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