There Is a Newer Version of the Utah Code
  1. 2025 Utah Code
  2. 2024 Utah Code
  3. 2023 Utah Code
  4. 2011 Utah Code (here)
  5. View All Versions
View Our Newest Version Here

2011 Utah Code
Title 59 Revenue and Taxation
Chapter 2 Property Tax Act
Section 321 Extension of taxes on assessment book.

59-2-321. Extension of taxes on assessment book.
(1) The property taxes of each city, town, school, and special taxing district shall be extended on the assessment book by the county auditor at the rate certified by the governing body of the city, town, school, and special taxing district at the time the state and county taxes are extended.
(2) The whole tax shall be carried into a column of aggregates, and shall be collected by the county treasurer at the time and in the manner provided by law for collecting state and county taxes.

Disclaimer: These codes may not be the most recent version. Utah may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.