2011 Utah Code
Title 59 Revenue and Taxation
Chapter 2 Property Tax Act
Section 327 Taxes charged to county treasurer.

59-2-327. Taxes charged to county treasurer.
The county auditor shall deliver the assessment roll, with the taxes extended, all orders of the county board of equalization and commission posted and all relief granted, prior to the time prescribed in Section 59-2-1317 for mailing the original tax notice, to the county treasurer, together with a report of the accumulated total which shall be considered a preliminary taxes charged amount. On delivering the corrected assessment roll to the county treasurer, under Section 59-2-326, the county auditor shall charge the treasurer with the full amount of taxes levied, except the taxes of rail car companies and state-assessed commercial vehicles, in an account established for the purpose. The county auditor shall either report the final taxes charged or report the adjustments in taxable value and tax amounts from the preliminary taxes charged amount to the county treasurer for use in settling with all taxing entities under Section 59-2-1365.