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2025 Utah Code
Title 59 - Revenue and Taxation
Chapter 2 - Property Tax Act
Part 13 - Collection of Taxes
Section 1321 - Erroneous or illegal assessments -- Deductions and refunds.
Universal Citation:
UT Code § 59-2-1321 (2025)
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59-2-1321. Erroneous or illegal assessments -- Deductions and refunds.
The county legislative body, upon sufficient evidence being produced that property has been either erroneously or illegally assessed, may order the county treasurer to allow the taxes on that part of the property erroneously or illegally assessed to be deducted before payment of taxes. Any taxes, interest, and costs paid more than once, or erroneously or illegally collected, may, by order of the county legislative body, be refunded by the county treasurer, and the portion of taxes, interest, and costs paid to the state or any taxing entity shall be refunded to the county, and the appropriate officer shall draw a warrant for that amount in favor of the county.
Amended by Chapter 227, 1993 General Session
The county legislative body, upon sufficient evidence being produced that property has been either erroneously or illegally assessed, may order the county treasurer to allow the taxes on that part of the property erroneously or illegally assessed to be deducted before payment of taxes. Any taxes, interest, and costs paid more than once, or erroneously or illegally collected, may, by order of the county legislative body, be refunded by the county treasurer, and the portion of taxes, interest, and costs paid to the state or any taxing entity shall be refunded to the county, and the appropriate officer shall draw a warrant for that amount in favor of the county.
Amended by Chapter 227, 1993 General Session
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