Utah Code — Title 59 (Revenue and Taxation)
Utah Code § 59-2-327
Assessment roll -- Taxes charged to county treasurer
# (1)
The county auditor shall deliver the assessment roll, with the taxes extended, all orders of the county board of equalization and commission posted, and all relief granted, prior to the time prescribed in Section 59-2-1317 for providing the original tax notice, to the county treasurer, together with a report of the accumulated total, which shall be considered to be a preliminary taxes charged amount.
# (2)
After delivering the corrected assessment roll to the county treasurer, under Section 59-2-326, the county auditor shall charge the treasurer with the full amount of taxes levied, except the taxes of rail car companies and state-assessed commercial vehicles, in an account established for the purpose.
# (3)
The county auditor shall either report the final taxes charged or report the adjustments in taxable value and tax amounts from the preliminary taxes charged amount to the county treasurer for use in settling with all taxing entities under Section 59-2-1365.
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In this chapter (40 sections)
- 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 --…
- 59-2-506 · Rollback tax -- Penalty -- Computation of tax -- Procedure…
- 59-2-506.5 · Conservation easement rollback tax -- One-time in lieu fee…
- 59-2-507 · Land included as agricultural -- Site of residence excluded…
- 59-2-508 · Application -- Signed statement -- Consent to creation of a…