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2021 Utah Code
Title 59 - Revenue and Taxation
Chapter 2 - Property Tax Act
Part 3 - County Assessment
- Section 301 - Assessment by county assessor.
- Section 301.1 - Assessment of property subject to a conservation easement -- Assessment of golf course or hunting club -- Assessment of common areas.
- Section 301.2 - Definitions -- Assessment of property subject to a minimum parcel size -- Other factors affecting fair market value.
- Section 301.3 - Definitions -- Assessment of real property subject to a low-income housing covenant.
- Section 301.4 - Definition -- Assessment of property after a reduction in value -- Other factors affecting fair market value -- County legislative body authority to reduce value or issue a refund after a valuation reduction.
- Section 301.5 - Definitions -- Assessment of property if threatened or endangered species is present.
- Section 301.6 - Definition -- Assessment of property having a diminished productive value.
- Section 301.7 - Definitions -- Assessment of property used for radioactive or hazardous waste storage.
- Section 301.8 - Assessment of multi-tenant residential property.
- Section 302 - Basis of property taxation for political subdivision.
- Section 303 - General duties of county assessor.
- Section 303.1 - Mandatory cyclical appraisals.
- Section 303.2 - Automatic review of assessed value of review property.
- Section 305 - Listing property in taxing entities.
- Section 305.5 - Boundary actions not effective for purposes of assessment until required documents are recorded.
- Section 306 - Statements by taxpayers -- Power of assessors respecting statements.
- Section 307 - Refusal by taxpayer to file signed statement -- Penalty -- Assessor to estimate value -- Reporting information to other counties.
- Section 308 - Assessment in name of representative -- Assessment of property of decedents -- Assessment of property in litigation.
- Section 309 - Property escaping assessment -- Duties of assessing authority -- Property willfully concealed -- Penalties.
- Section 310 - Assessment in name of claimant as well as owner.
- Section 311 - Completion and delivery of assessment book -- Signed statement required -- Contents of signed statement -- Adjustment of assessment in assessment book.
- Section 313 - Assessor to furnish information to commission.
- Section 314 - Penalty for failure to complete assessment book.
- Section 315 - Liability for willful failure or neglect of duty -- Action on official bond -- Judgment.
- Section 320 - Total property valuation.
- Section 321 - Extension of taxes on assessment book.
- Section 322 - Transmittal of statement to commission.
- Section 323 - Changes ordered by commission.
- Section 324 - Entering corrected sum of taxes in assessment book.
- Section 325 - Statement transmitted to commission and state auditor.
- Section 326 - Assessment roll delivered to county treasurer.
- Section 327 - Assessment roll -- Taxes charged to county treasurer.
- Section 328 - Duty of auditor upon termination of treasurer's term of office.
- Section 329 - Verification of auditor's statements.
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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