There Is a Newer Version of the Utah Code
2011 Utah Code
Title 59 Revenue and Taxation
Chapter 2 Property Tax Act
Section 1333 Errors or omissions -- In assessment book -- Authority to correct.
59-2-1333. Errors or omissions -- In assessment book -- Authority to correct.An omission, error, defect in form in the assessment roll, or clerical error, when it can be ascertained what was intended, may, with the consent of the county legislative body, be supplied or corrected by the assessor at any time prior to the sale for delinquent taxes and after the original assessment was made.
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