Partnertax.ai
Start free trial →

Utah Code — Title 59 (Revenue and Taxation)

Utah Code § 59-2-1003

Power of county board to increase or decrease assessment

Official textle.utah.gov

# (1)

The county board of equalization may, after giving notice as prescribed by any rules the commission makes in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, increase or decrease any assessment contained in any assessment book, so as to equalize the assessment of all classes of property under Section 59-2-103.

# (2)

In accordance with any rules the commission makes in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the county board of equalization shall notify the assessor of an adjustment made in accordance with Subsection (1).

Last amended: Amended by Chapter 85, 2012 General Session

Source: view the official text

Report a problem

What's wrong?

Sent anonymously with this page's citation. No personal information is collected.
In this chapter (40 sections)
  1. 59-2-913 · Definitions -- Statement of amount and purpose of levy --…
  2. 59-2-914 · Excess levies -- Commission to recalculate levy -- Notice to…
  3. 59-2-916 · Tax for development of Colorado River Water Project
  4. 59-2-917 · Use of funds
  5. 59-2-918.5 · Hearings on judgment levies -- Advertisement
  6. 59-2-918.6 · New and remaining school district budgets -- Advertisement…
  7. 59-2-919 · Notice and public hearing requirements for certain tax…
  8. 59-2-919.1 · Notice of property valuation and tax changes. (Superseded…
  9. 59-2-919.2 · Consolidated advertisement of public hearings
  10. 59-2-920 · Resolution and levy to be forwarded to commission
  11. 59-2-921 · Changes in assessment roll -- Rate adjustments -- Exemption…
  12. 59-2-922 · Replacement resolution for greater tax rate
  13. 59-2-923 · Expenditures of money prior to adoption of budget or tax rate
  14. 59-2-924 · Definitions -- Report of valuation of property to county…
  15. 59-2-924.1 · Definitions -- Commission authorized to adjust taxing…
  16. 59-2-924.2 · Adjustments to the calculation of a taxing entity's…
  17. 59-2-924.5 · Diversion of centrally assessed new growth
  18. 59-2-926 · Proposed tax increase by state -- Notice -- Contents --…
  19. 59-2-1001 · County board of equalization -- Public hearings -- Hearing…
  20. 59-2-1002 · Change in assessment -- Force and effect -- Additional…
  21. 59-2-1003 · Power of county board to increase or decrease assessment
  22. 59-2-1004 · Appeal to county board of equalization -- Real property --…
  23. 59-2-1004.1 · Appeals of valuation or equalization of property eligible…
  24. 59-2-1004.5 · Valuation adjustment for decrease in taxable value caused…
  25. 59-2-1004.6 · Tax relief for decrease in fair market value due to…
  26. 59-2-1005 · Procedures for appeal of personal property valuation --…
  27. 59-2-1006 · Appeal to commission -- Duties of auditor -- Decision by…
  28. 59-2-1007 · Objection to assessment by commission -- Application --…
  29. 59-2-1008 · Investigations by commission -- Assessment of escaped…
  30. 59-2-1009 · Equalization based on reports of county auditors
  31. 59-2-1010 · Statement of equalization to be sent to county auditors
  32. 59-2-1011 · Record of changes -- Form and contents of signed statement
  33. 59-2-1017 · Property tax appeal assistance
  34. 59-2-1101 · Definitions -- Exemption of certain property --…
  35. 59-2-1102 · Determination of exemptions by board of equalization --…
  36. 59-2-1103 · State lands exemption -- Exceptions to exemption
  37. 59-2-1106 · Exemption of property owned by blind persons or their…
  38. 59-2-1110 · Exemption of property used to furnish power for irrigation…
  39. 59-2-1111 · Exemption of property used for irrigation purposes --…
  40. 59-2-1112 · Livestock exemption
Full table of contents →