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Utah Code — Title 59 (Revenue and Taxation)

Utah Code § 59-2-315

Crime insurance -- Liability for willful failure or neglect of duty -- Judgment

Official textle.utah.gov

# (1)

The assessor shall obtain crime insurance in relation to the duties of the assessor, in an amount set by the county legislative body.

# (2)

The county attorney shall, upon showing of proper evidence and upon written demand by the commission or the county legislative body, commence and prosecute to judgment an action against the assessor for willful failure or neglect in assessing property.

# (3)

If, during the trial of the action against the assessor, the value of the unassessed or underassessed property is determined, the assessor is liable for the difference between the amount of taxes collected and the amount of taxes which should have been collected pursuant to law.

Last amended: Amended by Chapter 76, 2025 General Session

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In this chapter (40 sections)
  1. 59-2-301.6 · Definition -- Assessment of property having a diminished…
  2. 59-2-301.7 · Definitions -- Assessment of property used for radioactive…
  3. 59-2-301.8 · Assessment of multi-tenant residential property
  4. 59-2-301.9 · Assessment of pollution control equipment
  5. 59-2-302 · Basis of property taxation for political subdivision
  6. 59-2-303 · General duties of county assessor
  7. 59-2-303.1 · Mandatory cyclical appraisals
  8. 59-2-303.2 · Automatic review of assessed value of review property
  9. 59-2-305 · Listing property in taxing entities
  10. 59-2-305.5 · Boundary actions not effective for purposes of assessment…
  11. 59-2-306 · Statements by taxpayers -- Power of assessors respecting…
  12. 59-2-306.5 · Valuation of personal property of telecommunications…
  13. 59-2-307 · Refusal by taxpayer to file signed statement -- Estimation…
  14. 59-2-308 · Assessment in name of representative -- Assessment of…
  15. 59-2-309 · Property escaping assessment -- Duties of assessing…
  16. 59-2-310 · Assessment in name of claimant as well as owner
  17. 59-2-311 · Completion and delivery of assessment book -- Signed…
  18. 59-2-313 · Assessor to furnish information to commission
  19. 59-2-313.1 · County assessor duties to provide assessment data --…
  20. 59-2-314 · Penalty for failure to complete assessment book
  21. 59-2-315 · Crime insurance -- Liability for willful failure or neglect…
  22. 59-2-320 · Total property valuation
  23. 59-2-321 · Extension of taxes on assessment book
  24. 59-2-322 · Transmittal of statement to commission
  25. 59-2-323 · Changes ordered by commission
  26. 59-2-324 · Entering corrected sum of taxes in assessment book
  27. 59-2-325 · Statement transmitted to commission
  28. 59-2-326 · Assessment roll delivered to county treasurer
  29. 59-2-327 · Assessment roll -- Taxes charged to county treasurer
  30. 59-2-328 · Duty of auditor upon termination of treasurer's term of…
  31. 59-2-329 · Verification of auditor's statements
  32. 59-2-401 · Assessment of transitory personal property
  33. 59-2-402 · Proportional assessment of transitory personal property…
  34. 59-2-403 · Assessment of interstate state-assessed commercial vehicles…
  35. 59-2-405 · Uniform fee on tangible personal property required to be…
  36. 59-2-405.1 · Uniform fee on certain vehicles with a gross vehicle…
  37. 59-2-405.2 · Definitions -- Uniform statewide fee on certain tangible…
  38. 59-2-405.3 · Uniform statewide fee on motor homes -- Distribution of…
  39. 59-2-406 · Collection of uniform fees and other motor vehicle fees
  40. 59-2-407 · Administration of uniform fees. (Superseded 7/1/2026)
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