There is a newer version of the Utah Code
2016 Utah Code
Title 59 - Revenue and Taxation
Chapter 2 - Property Tax Act
Part 10 - Equalization
- Section 1001 - County board of equalization -- Public hearings -- Hearing officers -- Notice of decision -- Rulemaking.
- Section 1002 - Change in assessment -- Force and effect -- Additional assessments -- Notice.
- Section 1003 - Power of county board to increase or decrease assessment.
- Section 1004 - Appeal to county board of equalization -- Real property -- Time period for appeal -- Decision of board -- Extensions approved by commission -- Appeal to commission.
- Section 1004.5 - Valuation adjustment for decrease in taxable value caused by a natural disaster.
- Section 1004.6 - Tax relief for decrease in fair market value due to access interruption.
- Section 1005 - Procedures for appeal of personal property valuation -- Time for appeal -- Hearing -- Decision -- Appeal to commission.
- Section 1006 - Appeal to commission -- Duties of auditor -- Decision by commission.
- Section 1007 - Objection to assessment by commission -- Application -- Contents of application -- Amending an application -- Hearings -- Appeals.
- Section 1008 - Investigations by commission -- Assessment of escaped property -- Increase or decrease of assessed valuation.
- Section 1009 - Equalization based on reports of county auditors.
- Section 1010 - Statement of equalization to be sent to county auditors.
- Section 1011 - Record of changes -- Form and contents of signed statement.
- Section 1017 - Property tax appeal assistance.
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.
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