Utah Code — Title 59 (Revenue and Taxation)
Utah Code § 59-2-705
Personal property audits -- Records confidential -- Cost
# (1)
The commission shall provide the services of qualified personal property appraisers for the purpose of auditing taxable personal property accounts in each county. The results of the audits shall be reported to the assessor of the county. The reports shall constitute the confidential records of the commission and the assessor's office but the commission or the assessor may publish statistical information based upon the audits. The accounts to be audited shall be determined by the commission and the county assessor.
# (2)
The costs of all personal property audits made pursuant to Subsection (1) shall be computed by the commission upon the basis of the number of days of services rendered, and 70% of the cost shall be borne by the commission and 30% by the county. To assist the counties in budgeting for these services, the commission shall submit to each county assessor not later than May 1 of each year an estimate of the costs of the audits for the following fiscal year.
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In this chapter (40 sections)
- 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…
- 59-2-512 · Land located in more than one county
- 59-2-513 · Tax list and duplicate
- 59-2-514 · State Farmland Evaluation Advisory Committee -- Membership…
- 59-2-515 · Rules prescribed by commission
- 59-2-701 · Appraisal by certified or licensed appraisers -- Appraiser…
- 59-2-702 · Education and training of appraisers -- Continuing education…
- 59-2-703 · Commission to assist county assessors -- Appraisers provided…
- 59-2-704 · Assessment studies -- Sharing of data -- Factoring…
- 59-2-704.5 · Commission to adopt rules -- Legislative review
- 59-2-705 · Personal property audits -- Records confidential -- Cost
- 59-2-801 · Apportionment of property assessed by commission
- 59-2-802 · Statement of commission transmitted to county auditors --…
- 59-2-803 · Statement transmitted by county auditors to governing bodies…
- 59-2-804 · Interstate allocation of mobile flight equipment
- 59-2-901 · Determination of rate by commission -- Transmittal to county…
- 59-2-902 · Minimum basic tax levy for school districts
- 59-2-903 · Remittance to credit of Uniform School Fund of money in…
- 59-2-904 · Participation by district in state's contributions to…
- 59-2-905 · Legislature to set minimum rate of levy for state's…
- 59-2-906 · Rates fixed by commission valid
- 59-2-908 · Single aggregate limitation -- Maximum levy
- 59-2-909 · Time for adoption of levy -- County purpose requirement
- 59-2-910 · Amount available for each purpose
- 59-2-911 · Exceptions to maximum levy limitation
- 59-2-912 · Time for adoption of levy -- Certification to county auditor
- 59-2-913 · Definitions -- Statement of amount and purpose of levy --…
- 59-2-914 · Excess levies -- Commission to recalculate levy -- Notice to…
- 59-2-916 · Tax for development of Colorado River Water Project
- 59-2-917 · Use of funds