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2011 Utah Code
Title 59 Revenue and Taxation
Chapter 2 Property Tax Act
Section 1314 Informalities and time prescribed for action -- Effect on validity of tax.

59-2-1314. Informalities and time prescribed for action -- Effect on validity of tax.
No assessment or act relating to assessment or collection of taxes is illegal on account of informality or because the assessment or act was not completed within the time required by law.

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