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2011 Utah Code
Title 59 Revenue and Taxation
Chapter 2 Property Tax Act
Section 305 Listing property in taxing entities.

59-2-305. Listing property in taxing entities.
The county assessor shall list all property in each taxing entity in the county by identifier and fair market value. The commission may prescribe procedures and formats, after consultation with affected state agencies and county assessors, which will provide reasonable uniformity and reduced costs in listing property.

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