Utah Code Ann. tit. 59, ch. 2, pt. 10 – Equalization | Midpage

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Utah Code

Part 10

Utah Code Ann. tit. 59, ch. 2, pt. 10

Equalization

59-2-1001County board of equalization -- Public hearings -- Hearing officers -- Notice of decision -- Rulemaking -- Education and training for county officers.59-2-1002Change in assessment -- Force and effect -- Additional assessments -- Notice.59-2-1003Power of county board to increase or decrease assessment.59-2-1004Appeal to county board of equalization -- Real property -- Time period for appeal -- Public hearing requirements -- Decision of board -- Extensions approved by commission -- Appeal to commission.59-2-1004.1Appeals of valuation or equalization of property eligible for deferral for 2023.59-2-1004.5Valuation adjustment for decrease in taxable value caused by a natural disaster.59-2-1004.6Tax relief for decrease in fair market value due to access interruption.59-2-1005Procedures for appeal of personal property valuation -- Time for appeal -- Hearing -- Decision -- Appeal to commission.59-2-1006Appeal to commission -- Duties of auditor -- Decision by commission.59-2-1007Objection to assessment by commission -- Application -- Contents of application -- Amending an application -- Information provided by the commission -- Hearings -- Appeals.59-2-1008Investigations by commission -- Assessment of escaped property -- Increase or decrease of assessed valuation.59-2-1009Equalization based on reports of county auditors.59-2-1010Statement of equalization to be sent to county auditors.59-2-1011Record of changes -- Form and contents of signed statement.59-2-1017Property tax appeal assistance.59-2-1018Reporting of county appeals information.