There Is a Newer Version
of
the Utah Code
2012 Utah Code
Title 59 - Revenue and Taxation
Article 2 - Property Tax Act
Section 308 - Assessment in name of representative -- Assessment of property of decedents -- Assessment of property in litigation.
Universal Citation:
UT Code ยง 59-2-308 (2012)
Learn more
This media-neutral citation is based
on the American Association of Law Libraries Universal Citation Guide and is not
necessarily the official citation.
59-2-308. Assessment in name of representative -- Assessment of property of decedents -- Assessment of property in litigation.
(1) If a person is assessed as agent, trustee, bailee, guardian, executor, or administrator, the representative designation shall be added to the name, and the assessment entered separately from the individual assessment.
(2) The undistributed or unpartitioned property of a deceased person may be assessed to an heir, guardian, executor, or administrator, and the payment of taxes binds all the parties in interest.
(3) Property in litigation which is in the possession of a court or receiver shall be assessed to the court clerk or receiver, and the taxes shall be paid under the direction of the court.
Enacted by Chapter 4, 1987 General Session
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.
