2011 Utah Code
Title 59 Revenue and Taxation
Chapter 2 Property Tax Act
Section 1001 County board of equalization -- Public hearings -- Hearing officers -- Notice of decision -- Rulemaking.

59-2-1001. County board of equalization -- Public hearings -- Hearing officers -- Notice of decision -- Rulemaking.
(1) The county legislative body is the county board of equalization and the county auditor is the clerk of the county board of equalization.
(2) The county board of equalization shall adjust and equalize the valuation and assessment of the real and personal property within the county, subject to regulation and control by the commission as prescribed by law. The county board of equalization shall meet and hold public hearings each year to examine the assessment roll and equalize the assessment of property in the county, including the assessment for general taxes of all taxing entities located in the county.
(3) For the purpose of this chapter, the county board of equalization may appoint hearing officers for the purpose of examining applicants and witnesses. The hearing officers shall transmit their findings to the board, where a quorum shall be required for final action upon any application for exemption, deferral, reduction, or abatement.
(4) The clerk of the board of equalization shall notify the taxpayer, in writing, of any decision of the board. The decision shall include any adjustment in the amount of taxes due on the property resulting from a change in the taxable value and shall be considered the corrected tax notice.
(5) During the session of the board, the assessor or any deputy whose testimony is needed shall be present, and may make any statement or introduce and examine witnesses on questions before the board.
(6) The county board of equalization may make and enforce any rule which is consistent with statute or commission rule, and necessary for the government of the board, the preservation of order, and the transaction of business.