Utah Code § 59-2-311 — Completion 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

(1) Before May 22 each year, the county assessor shall complete and deliver the assessment book to the county auditor.
(2) The county assessor shall subscribe and sign a statement in the assessment book substantially as follows:
I, ____, the assessor of ____ County, do swear that before May 22, _______(year), I made diligent inquiry and examination, and either personally or by deputy, established the value of all of the property within the county subject to assessment by me; that the property has been assessed on the assessment book equally and uniformly according to the best of my judgment, information, and belief at its fair market value; that I have faithfully complied with all the duties imposed on the assessor under the revenue laws including the requirements of Section 59-2-303.1; and that I have not imposed any unjust or double assessments through malice or ill will or otherwise, or allowed anyone to escape a just and equal assessment through favor or reward, or otherwise.
(3) Before completing and delivering the assessment book under Subsection (1), the county assessor shall adjust the assessment of property in the assessment book to reflect an adjustment in the taxable value of any property if the adjustment in taxable value is made:
(a) by the county board of equalization in accordance with Section 59-2-1004.5 on or before May 15; or
(b) by the county assessor in accordance with Section 59-2-303.2.
(4)
(a) Before completing and delivering the assessment book under Subsection (1), the county assessor shall deliver a preliminary assessment book to the commission on or before May 15 of each year for review by the commission.
(b) The commission shall annually:
(i) review the preliminary assessment book for each county delivered under Subsection (4)(a); and
(ii) track the assessments for each county.