Utah Code — Title 59 (Revenue and Taxation)

Utah Code § 59-2-308

Assessment in name of representative -- Assessment of property of decedents -- Assessment of property in litigation -- Assessment of personal property valued by program manager

Official textle.utah.gov

# (1)

If a person is assessed as agent, trustee, bailee, guardian, executor, or administrator, a county shall:

# (a)

add the representative designation to the name; and

# (b)

enter the assessment separately from the individual assessment.

# (2)

A county may assess the undistributed or unpartitioned property of a deceased individual to an heir, guardian, executor, or administrator, and the payment of taxes binds all the parties in interest.

# (3)

Property in litigation, which is in the possession of a court or receiver, shall be assessed to the court clerk or receiver, and the taxes shall be paid under the direction of the court.

# (4)

A county shall add the valuation the program manager, as that term is defined in Section 59-2-1601, gives to personal property of a telecommunications service provider to the valuation of any real property of the telecommunications service provider within the county before making an assessment in accordance with this part.

Last amended: Amended by Chapter 274, 2026 General Session

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