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23 chapters · 636 sections in this title.
Utah Code § 17-67-101 Definitions.
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17-67-101. Definitions. As used in this chapter: (1) "State-certified appraiser" means a state-certified general appraiser or state-certified residential appraiser as those terms are defined in Section 61-2g-102. (2) "State-licensed appraiser" means the same as that term is defin…
Utah Code § 17-67-201 Assessor to be state qualified -- Vacancy -- Filling vacancy.
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17-67-201. Assessor to be state qualified -- Vacancy -- Filling vacancy. (1)(a) An individual elected to the office of county assessor shall: (i) meet the requirements described in Section 17-66-201; and (ii)(A) be a state-licensed or state-certified appraiser; or (B) if the indi…
Utah Code § 17-67-301 Duties of assessor.
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17-67-301. Duties of assessor. The assessor, in cooperation with the State Tax Commission, shall: (1) perform the duties required in Title 59, Chapter 2, Part 13, Collection of Taxes, except those duties that have been reassigned to the treasurer in an ordinance adopted under Sec…
Utah Code § 17-67-302 Effective date of boundary changes for assessment.
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17-67-302. Effective date of boundary changes for assessment. The county assessor shall conduct and collect an assessment in accordance with the effective date and boundary adjustment provisions in Section 17-61-306.