Utah 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.
• 59-2-108 — Depreciation Schedule For Certain Taxable Tangible Personal Property.
• 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 -- Assessment Of Golf Course Or Hunting Club.
• 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.
• 59-2-305.5 — Boundary Actions Not Effective For Purposes Of Assessment Until Required Documents Are Recorded.
• 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 Commission -- Distribution Of Fees.
• 59-2-405 — Uniform Fee On Tangible Personal Property Required To Be Registered With The State -- Distribution Of Revenues -- Appeals.
• 59-2-405.1 — 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.
• 59-2-804 — Interstate Allocation Of Mobile Flight Equipment.
• 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 Money 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.
• 59-2-908 — 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.
• 59-2-918.5 — Hearings On Judgment Levies -- Advertisement.
• 59-2-918.6 — New And Remaining School District Budgets -- Advertisement -- Public Hearing.
• 59-2-919 — Notice, Public Hearing, And Resolution Requirements For Certain Tax Increases -- Exceptions -- Applicability Of Provisions.
• 59-2-919.1 — Notice Of Property Valuation And Tax Changes.
• 59-2-919.2 — Consolidated Advertisement Of Public Hearings.
• 59-2-920 — Resolution And Levy To Be Forwarded To Commission -- Exception.
• 59-2-921 — Changes In Assessment Roll -- Rate Adjustments -- Exemption From Notice And Public Hearing Provisions.
• 59-2-922 — Replacement Resolution For Greater Tax Rate.
• 59-2-923 — Expenditures Of Money Prior To Adoption Of Budget Or Tax Rate.
• 59-2-924 — 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.
• 59-2-924.2 — Adjustments To The Calculation Of A Taxing Entity's Certified Tax Rate.
• 59-2-924.3 — Adjustment Of The Calculation Of The Certified Tax Rate For A School District Imposing A Capital Outlay Levy In A County Of The First Class.
• 59-2-924.4 — Adjustment Of The Calculation Of The Certified Tax Rate For Certain Divided School Districts.
• 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 — 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 (superseded 01/01/11) — 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.
• 59-2-1115 — Exemption Of Certain Tangible Personal Property.
• 59-2-1201 — Purpose Of Part.
• 59-2-1202 — 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 — Amount Of Homeowner's Credit -- Cost-of-living Adjustment -- Limitation -- General Fund As Source Of Credit -- Dependent Credit.
• 59-2-1209 — 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 -- Dependent Credit.
• 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 Or Unpaid 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 -- Effective Date Of Boundary Changes For Assessment.
• 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 -- Effective Date Of Boundary Changes For Assessment.
• 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.
• 59-2-1351.7 — Partial Interest Tax Sales.
• 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.
• 59-2-1601 — Definitions.
• 59-2-1602 — Property Tax Valuation Agency Fund -- Creation -- Statewide Levy -- Additional County Levy Permitted.
• 59-2-1603 — Disbursement Of Money In The Property Tax Valuation Agency Fund -- Use Of Funds.
• 59-2-1604 — Additional Levies By Counties.
• 59-2-1605 — Accounting Records For Levies.
• 59-2-1606 — Cama System Funding For Counties -- Disbursements To The Multicounty Appraisal Trust -- Use Of Funds.