Partnertax.ai
Start free trial →

Utah Code — Title 59 (Revenue and Taxation)

Utah Code § 59-2-302

Basis of property taxation for political subdivision

Official textle.utah.gov

The assessments made by:

# (1)

the county assessor, as equalized by the county board of equalization and the commission; and

# (2)

the commission, as apportioned to each county, city, town, school, road, or other district in their respective counties, are the only basis of property taxation for political subdivisions of the state.

Last amended: Amended by Chapter 360, 1997 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. 59-2-207 · Statements for mines -- Penalty for failure to file…
  2. 59-2-208 · Duties of commission relative to mines
  3. 59-2-209 · Assessment of improvements, machinery, or structures placed…
  4. 59-2-210 · Collection and enforcement of tax on mines -- Lien -- Tax…
  5. 59-2-211 · Security for tax on uranium and vanadium mining properties
  6. 59-2-213 · Duty to furnish assessment roll to counties
  7. 59-2-214 · Commission to furnish forms for taxpayers' statements
  8. 59-2-215 · Chief executive officer of state agency to furnish lists of…
  9. 59-2-216 · Commission to furnish list of patented lands to county…
  10. 59-2-217 · Property escaping assessment -- Duties of assessing…
  11. 59-2-301 · Assessment by county assessor
  12. 59-2-301.1 · Assessment of property subject to a conservation easement…
  13. 59-2-301.2 · Definitions -- Assessment of property subject to a minimum…
  14. 59-2-301.3 · Definitions -- Assessment of real property subject to a…
  15. 59-2-301.4 · Definition -- Assessment of property after a reduction in…
  16. 59-2-301.5 · Definitions -- Assessment of property if threatened or…
  17. 59-2-301.6 · Definition -- Assessment of property having a diminished…
  18. 59-2-301.7 · Definitions -- Assessment of property used for radioactive…
  19. 59-2-301.8 · Assessment of multi-tenant residential property
  20. 59-2-301.9 · Assessment of pollution control equipment
  21. 59-2-302 · Basis of property taxation for political subdivision
  22. 59-2-303 · General duties of county assessor
  23. 59-2-303.1 · Mandatory cyclical appraisals
  24. 59-2-303.2 · Automatic review of assessed value of review property
  25. 59-2-305 · Listing property in taxing entities
  26. 59-2-305.5 · Boundary actions not effective for purposes of assessment…
  27. 59-2-306 · Statements by taxpayers -- Power of assessors respecting…
  28. 59-2-306.5 · Valuation of personal property of telecommunications…
  29. 59-2-307 · Refusal by taxpayer to file signed statement -- Estimation…
  30. 59-2-308 · Assessment in name of representative -- Assessment of…
  31. 59-2-309 · Property escaping assessment -- Duties of assessing…
  32. 59-2-310 · Assessment in name of claimant as well as owner
  33. 59-2-311 · Completion and delivery of assessment book -- Signed…
  34. 59-2-313 · Assessor to furnish information to commission
  35. 59-2-313.1 · County assessor duties to provide assessment data --…
  36. 59-2-314 · Penalty for failure to complete assessment book
  37. 59-2-315 · Crime insurance -- Liability for willful failure or neglect…
  38. 59-2-320 · Total property valuation
  39. 59-2-321 · Extension of taxes on assessment book
  40. 59-2-322 · Transmittal of statement to commission
Full table of contents →