Utah Code — Title 59 (Revenue and Taxation)
Utah Code § 59-2-323
Changes ordered by commission
# (1)
The commission shall, before June 17 or within 10 days after the county auditors of the state have filed their report with the commission as provided for under Section 59-2-322, each year transmit to the county auditor a statement of the changes made by it in the assessment book of the county, as provided under Section 59-1-210.
# (2)
As soon as the county auditor receives from the commission a statement of the changes made by it in the assessment book of the county, or of any assessment contained therein, the auditor shall make the corresponding changes in the assessment book, by entering the same in a column provided with the proper heading in the assessment book, counting any fractional sum when more than 50 cents as one dollar and omitting it when less than 50 cents, so that the value of any separate assessment shall contain no fractions of a dollar; but shall in all cases disregard any action of the county board of equalization or commission which is prohibited by law.
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In this chapter (40 sections)
- 59-2-302 · Basis of property taxation for political subdivision
- 59-2-303 · General duties of county assessor
- 59-2-303.1 · Mandatory cyclical appraisals
- 59-2-303.2 · Automatic review of assessed value of review property
- 59-2-305 · Listing property in taxing entities
- 59-2-305.5 · Boundary actions not effective for purposes of assessment…
- 59-2-306 · Statements by taxpayers -- Power of assessors respecting…
- 59-2-306.5 · Valuation of personal property of telecommunications…
- 59-2-307 · Refusal by taxpayer to file signed statement -- Estimation…
- 59-2-308 · Assessment in name of representative -- Assessment of…
- 59-2-309 · Property escaping assessment -- Duties of assessing…
- 59-2-310 · Assessment in name of claimant as well as owner
- 59-2-311 · Completion and delivery of assessment book -- Signed…
- 59-2-313 · Assessor to furnish information to commission
- 59-2-313.1 · County assessor duties to provide assessment data --…
- 59-2-314 · Penalty for failure to complete assessment book
- 59-2-315 · Crime insurance -- Liability for willful failure or neglect…
- 59-2-320 · Total property valuation
- 59-2-321 · Extension of taxes on assessment book
- 59-2-322 · Transmittal of statement to commission
- 59-2-323 · Changes ordered by commission
- 59-2-324 · Entering corrected sum of taxes in assessment book
- 59-2-325 · Statement transmitted to commission
- 59-2-326 · Assessment roll delivered to county treasurer
- 59-2-327 · Assessment roll -- Taxes charged to county treasurer
- 59-2-328 · Duty of auditor upon termination of treasurer's term of…
- 59-2-329 · Verification of auditor's statements
- 59-2-401 · Assessment of transitory personal property
- 59-2-402 · Proportional assessment of transitory personal property…
- 59-2-403 · Assessment of interstate state-assessed commercial vehicles…
- 59-2-405 · Uniform fee on tangible personal property required to be…
- 59-2-405.1 · Uniform fee on certain vehicles with a gross vehicle…
- 59-2-405.2 · Definitions -- Uniform statewide fee on certain tangible…
- 59-2-405.3 · Uniform statewide fee on motor homes -- Distribution of…
- 59-2-406 · Collection of uniform fees and other motor vehicle fees
- 59-2-407 · Administration of uniform fees. (Superseded 7/1/2026)
- 59-2-502 · Definitions
- 59-2-503 · Qualifications for agricultural use assessment
- 59-2-504 · Exclusions from designation as agricultural use -- Exception
- 59-2-505 · Indicia of value for agricultural use assessment --…