Utah Code — Title 59 (Revenue and Taxation)
Utah Code § 59-2-401
Assessment of transitory personal property
If any taxable personal property is brought into a county from another county of this state at any time after January 1, and the property has not been assessed for that year, it shall be listed and assessed the same as if it had been in the county at the time of the regular assessment. The county assessor shall enter the assessment on the tax rolls in the hands of the county treasurer or elsewhere, and if made after the assessment book has been delivered to the county treasurer, the assessment shall be reported by the assessor to the county auditor, and the auditor shall charge the assessor with the taxes on the property. The assessor shall notify the person assessed and immediately proceed to secure or collect the taxes as provided under Part 13, Collection of Taxes.
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In this chapter (40 sections)
- 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…
- 59-2-509 · Change of ownership or legal description
- 59-2-510 · Separation of land
- 59-2-511 · Acquisition of land by governmental entity -- Requirements…