Utah Code § 59-2-802 — Statement of commission transmitted to county auditors -- Contents of statement -- Duties of auditors -- Change of assessment prohibited

(1)
The commission shall, before June 8, annually transmit to the county auditor of each county to which an apportionment has been made a statement showing:
(a)
the property assessed;
(b)
the value of the property, as fixed and apportioned to the tax areas; and
(c)
the aggregate amount of taxable value placed in dispute in accordance with Section 59-2-1007.
(2)
The county auditor shall enter the:
(a)
statement on the county assessment roll or book; and
(b)
amount of the assessment apportioned to the county in the column of the assessment book or roll which shows for the county the total taxable value of all property.
(3)
A county board of equalization may not change any assessment fixed by the commission.