Title 42, Taxation

In this article, unless the context otherwise requires: 1. "Board" means the county board of equalization or the state board of equalization, as appropriate. 2. "Court" means either the superior court or tax court. 3. "Error" means any mistake in assessing or collecting property …

A. Subject to the limitations and conditions prescribed by this article, if a tax officer determines that any real or personal property has been assessed improperly as a result of a property tax error, the tax officer shall send the taxpayer a notice of proposed correction at the…

If a taxpayer whose personal property taxes have been assessed in error reports the error to the taxing authority before receiving a notice of proposed correction, no penalty may be applied and the tax roll shall be corrected to allow property taxes for the period affected by the…

A. If a taxpayer believes that the taxpayer's property has been assessed improperly as a result of a property tax error, the taxpayer shall file a notice of claim with the appropriate tax officer, either personally, electronically or by certified mail, as follows: 1. If the alleg…

A. In any hearing before the county board, state board or court in an appeal under this article, either party may present any evidence regarding property tax errors regardless of whether the evidence was presented when the notice of proposed correction or notice of claim was file…

A. In the case of real or personal property, the correction of errors under this article is limited to the period during which the current owner of record held title to the property, if the owner is a purchaser in good faith and without notice of any error that could have caused …

In valuing any property pursuant to this article, the tax officer shall use the valuation and legal classification criteria that were in effect on the valuation date for the tax year of the correction.

A. After receiving the tax roll, if the county treasurer determines that any property is omitted from the roll, or has reason to believe that any personal property that is omitted from the roll has not been taxed in any other county for that year, the treasurer shall request the …

A. The county treasurer shall mail a corrected billing to the taxpayer on the occurrence of any of the following: 1. The consent of the taxpayer to a tax roll correction. 2. The consent of the tax officer to the notice of claim. 3. The decision of the board of equalization. 4. Th…