Utah Code Ann. tit. 59, ch. 2, pt. 3 – County Assessment | Midpage

Collections
Utah Code

Part 3

Utah Code Ann. tit. 59, ch. 2, pt. 3

County Assessment

59-2-301Assessment by county assessor.59-2-301.1Assessment of property subject to a conservation easement -- Assessment of golf course or hunting club -- Assessment of common areas.59-2-301.2Definitions -- Assessment of property subject to a minimum parcel size -- Other factors affecting fair market value.59-2-301.3Definitions -- Assessment of real property subject to a low-income housing covenant.59-2-301.4Definition -- 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.59-2-301.5Definitions -- Assessment of property if threatened or endangered species is present.59-2-301.6Definition -- Assessment of property having a diminished productive value.59-2-301.7Definitions -- Assessment of property used for radioactive or hazardous waste storage.59-2-301.8Assessment of multi-tenant residential property.59-2-301.9Assessment of pollution control equipment.59-2-302Basis of property taxation for political subdivision.59-2-303General duties of county assessor.59-2-303.1Mandatory cyclical appraisals.59-2-303.2Automatic review of assessed value of review property.59-2-303.3Automatic review for property with qualifying increase -- Reporting requirements.59-2-305Listing property in taxing entities.59-2-305.5Boundary actions not effective for purposes of assessment until required documents are recorded.59-2-306Statements by taxpayers -- Power of assessors respecting statements -- Reporting information to other counties.59-2-306.5Valuation of personal property of telecommunications service provider -- Reporting information to counties.59-2-307Refusal by taxpayer to file signed statement -- Estimation of value -- Penalty.59-2-308Assessment in name of representative -- Assessment of property of decedents -- Assessment of property in litigation -- Assessment of personal property valued by program manager.59-2-309Property escaping assessment -- Duties of assessing authority -- Property willfully concealed -- Penalties.59-2-310Assessment in name of claimant as well as owner.59-2-311Completion and delivery of assessment book -- Signed statement required -- Contents of signed statement -- Adjustment of assessment in assessment book -- Delivery of preliminary assessment book to commission.59-2-313Assessor to furnish information to commission.59-2-313.1County assessor duties to provide assessment data -- Commission review -- Subscription to market data service.59-2-314Penalty for failure to complete assessment book.59-2-315Crime insurance -- Liability for willful failure or neglect of duty -- Judgment.59-2-320Total property valuation.59-2-321Extension of taxes on assessment book.59-2-322Transmittal of statement to commission.59-2-323Changes ordered by commission.59-2-324Entering corrected sum of taxes in assessment book.59-2-325Statement transmitted to commission.59-2-326Assessment roll delivered to county treasurer.59-2-327Assessment roll -- Taxes charged to county treasurer.59-2-328Duty of auditor upon termination of treasurer's term of office.59-2-329Verification of auditor's statements.59-2-331Corrective action by commission.