There is a newer version of the Utah Code
2016 Utah Code
Title 59 - Revenue and Taxation
Chapter 2 - Property Tax Act
Part 2 - Assessment of Property
- Section 201 - Assessment by commission -- Determination of value of mining property -- Notification of assessment -- Local assessment of property assessed by the unitary method -- Commission may consult with county.
- Section 202 - Statement of taxpayer -- Extension of time for filing -- Assessment without statement -- Penalty for failure to file statement or information -- Waiver, reduction, or compromise of penalty -- Appeals.
- Section 203 - Record of assessment of railroads and other companies -- Review by county assessor.
- Section 204 - Record of assessment of public utility and air travel companies -- Review by county assessor.
- Section 205 - Record of assessment of mines -- Review by county assessor.
- Section 207 - Statements for mines -- Penalty for failure to file statement or information -- Assessment without statement -- Penalty -- Waiver, reduction, or compromise of penalty -- Extension of time for filing statement -- Appeals.
- Section 208 - Duties of commission and county auditors relative to mines.
- Section 209 - Assessment of improvements, machinery, or structures placed on mines.
- Section 210 - Collection and enforcement of tax on mines -- Lien -- Tax liability of owners of fractional interests -- Duties of unit operators -- Penalties.
- Section 211 - Security for tax on uranium and vanadium mining properties.
- Section 212 - Equalization of values -- Hearings.
- Section 213 - Duty to furnish assessment roll to counties.
- Section 214 - Commission to furnish forms for taxpayers' statements.
- Section 215 - Chief executive officer of state agency to furnish lists of sold lands.
- Section 216 - Commission to furnish list of patented lands to county assessors.
- Section 217 - Property escaping assessment -- Duties of assessing authority -- Property willfully concealed -- Penalties.
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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