There Is a Newer Version of the Utah Code
2011 Utah Code
Title 59 Revenue and Taxation
Chapter 2 Property Tax Act
Section 1003 Power of county board to increase or decrease assessment.
59-2-1003. Power of county board to increase or decrease assessment.The county board of equalization may, after giving notice as prescribed by rule, increase or decrease any assessment contained in any assessment book, so as to equalize the assessment of all classes of property under Section 59-2-103.
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