Utah Code Ann. tit. 59, ch. 2, pt. 2 – Assessment of Property | Midpage

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Utah Code

Part 2

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

Assessment of Property

59-2-201Assessment by commission -- Determination of value of mining property -- Determination of value of aircraft -- Notification of assessment -- Local assessment of property assessed by the unitary method -- Commission may consult with county.59-2-202Statement 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.59-2-203Record of assessment of railroads and other companies -- Review by county assessor.59-2-204Record of assessment of public utility and air travel companies -- Review by county assessor.59-2-205Record of assessment of mines -- Review by county assessor.59-2-207Statements 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.59-2-208Duties of commission relative to mines.59-2-209Assessment of improvements, machinery, or structures placed on mines.59-2-210Collection and enforcement of tax on mines -- Lien -- Tax liability of owners of fractional interests -- Duties of unit operators -- Penalties.59-2-211Security for tax on uranium and vanadium mining properties.59-2-213Duty to furnish assessment roll to counties.59-2-214Commission to furnish forms for taxpayers' statements.59-2-215Chief executive officer of state agency to furnish lists of sold lands.59-2-216Commission to furnish list of patented lands to county assessors.59-2-217Property escaping assessment -- Duties of assessing authority -- Property willfully concealed -- Penalties.