Utah Code — Title 59 (Revenue and Taxation)

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.

Last amended: Amended by Chapter 139, 2015 General Session

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