Title 59, Revenue and Taxation

59-2-301.9. Assessment of pollution control equipment. (1) As used in this section, "pollution control equipment" means property that: (a) is assessed under Part 3, County Assessment; (b) is used: (i) to prevent, control, or reduce air or water pollution; and (ii) in connection w…

59-2-302. Basis of property taxation for political subdivision. The assessments made by: (1) the county assessor, as equalized by the county board of equalization and the commission; and (2) the commission, as apportioned to each county, city, town, school, road, or other distric…

59-2-303. General duties of county assessor. (1)(a) Before May 22 each year, the county assessor shall: (i) ascertain the names of the owners of all property that is subject to taxation by the county; (ii) except as provided in Subsection (2), assess the property to the owner, cl…

59-2-303.1. Mandatory cyclical appraisals. (1) For purposes of this section: (a) "Mass appraisal system" means a computer assisted mass appraisal system that: (i) a county assessor uses to value real property; and (ii) includes at least the following system features: (A) has the …

59-2-303.2. Automatic review of assessed value of review property. (1) As used in this section: (a) "Final assessed value" means: (i) for a review property for which the taxpayer did not appeal the valuation or equalization in accordance with Section 59-2-1004, the assessed value…

59-2-303.3. Automatic review for property with qualifying increase -- Reporting requirements. (1) As used in this section: (a) "Qualifying increase" means a valuation increase that is equal to or more than 150% higher than the previous year's valuation for residential property, o…

59-2-305. Listing property in taxing entities. The county assessor shall list all property in each taxing entity in the county by identifier and fair market value. The commission may prescribe procedures and formats, after consultation with affected state agencies and county asse…

59-2-305.5. Boundary actions not effective for purposes of assessment until required documents are recorded. (1) As used in this section: (a) "Affected area" means: (i) in the case of the creation or incorporation of a local entity, the area within the newly created local entity'…

59-2-306. Statements by taxpayers -- Power of assessors respecting statements -- Reporting information to other counties. (1)(a) Except as provided in Subsection (1)(c), the county assessor may request a signed statement from any person setting forth all the real and personal pro…

59-2-306.5. Valuation of personal property of telecommunications service provider -- Reporting information to counties. (1) As used in this section, "program manager" means the same as that term is defined in Section 59-2-1601. (2) A telecommunications service provider shall prov…

59-2-307. Refusal by taxpayer to file signed statement -- Estimation of value -- Penalty. (1) As used in this section, "program manager" means the same as that term is defined in Section 59-2-1601. (2)(a) Each person that fails to file the signed statement required by Section 59-…

59-2-308. Assessment in name of representative -- Assessment of property of decedents -- Assessment of property in litigation -- Assessment of personal property valued by program manager. (1) If a person is assessed as agent, trustee, bailee, guardian, executor, or administrator,…

59-2-309. Property escaping assessment -- Duties of assessing authority -- Property willfully concealed -- Penalties. (1) Any escaped property may be assessed by the original assessing authority at any time as far back as five years prior to the time of discovery, in which case t…

59-2-310. Assessment in name of claimant as well as owner. Real property described on the assessment book need not be described a second time, but any person claiming the real property and a desire to be assessed for the land may have the person's name inserted with that of the p…

59-2-311. Completion and delivery of assessment book -- Signed statement required -- Contents of signed statement -- Adjustment of assessment in assessment book -- Delivery of preliminary assessment book to commission. (1) Before May 22 each year, the county assessor shall comple…

59-2-313. Assessor to furnish information to commission. The county assessor shall furnish to the commission, promptly upon demand, any information it may require as to the several kinds of personal and real property, and the taxable value of those properties, which are located i…

59-2-313.1. County assessor duties to provide assessment data -- Commission review -- Subscription to market data service. (1) As used in this section, "assessment data" means: (a) the information described in Subsection 59-2-303.1(6) contained in a county's database used in mass…

59-2-314. Penalty for failure to complete assessment book. Any assessor who fails to complete and deliver the assessment book to the county auditor within the time prescribed by law, or who fails to transmit the information required under Section 59-2-313 to the commission, shall…

59-2-315. Crime insurance -- Liability for willful failure or neglect of duty -- Judgment. (1) The assessor shall obtain crime insurance in relation to the duties of the assessor, in an amount set by the county legislative body. (2) The county attorney shall, upon showing of prop…

59-2-320. Total property valuation. The county auditor shall add the valuations, and enter the total valuation of each kind of property, and the total valuation of all property, on the assessment book. In the appropriate column the total acreage of the county shall be shown.

59-2-321. Extension of taxes on assessment book. (1) The property taxes of each city, town, school, and special taxing district shall be extended on the assessment book by the county auditor at the rate certified by the governing body of the city, town, school, and special taxing…

59-2-322. Transmittal of statement to commission. (1) The county auditor shall, before June 8 of each year, prepare from the assessment book of that year a statement showing in separate columns: (a) the total value of all property; (b) the value of real estate, including patented…

59-2-323. Changes ordered by commission. (1) The commission shall, before June 17 or within 10 days after the county auditors of the state have filed their report with the commission as provided for under Section 59-2-322, each year transmit to the county auditor a statement of t…

59-2-324. Entering corrected sum of taxes in assessment book. The county auditor shall then compute, and enter in a separate money column in the assessment book, the aggregate sum in dollars and cents to be paid as taxes on the property enumerated in the book. Taxes levied only o…

59-2-325. Statement transmitted to commission. (1) The county auditor shall, before November 1 of each year: (a) prepare from the assessment rolls of that year a statement showing: (i) the amount and value of all property in the county, as classified by the county assessment roll…

59-2-326. Assessment roll delivered to county treasurer. Before November 1, the county auditor must deliver the corrected assessment roll to the county treasurer, together with a signed statement subscribed by the county auditor in a form substantially as follows: I, ____ county …

59-2-327. Assessment roll -- Taxes charged to county treasurer. (1) The county auditor shall deliver the assessment roll, with the taxes extended, all orders of the county board of equalization and commission posted, and all relief granted, prior to the time prescribed in Section…

59-2-328. Duty of auditor upon termination of treasurer's term of office. If the assessment book or the delinquent tax list is transferred from one treasurer to another, the county auditor shall credit the one and charge the other with the amount of taxes then outstanding.

59-2-329. Verification of auditor's statements. The county auditor shall verify all statements made by the auditor under the provisions of this title and attach a signed statement of verification.

59-2-331. Corrective action by commission. (1) As used in this section: (a) "County officer" means a county assessor, a member of a county board of equalization, or any other individual who holds a county office. (b) "Multicounty assessing and collecting levy" means the same as t…

59-2-401. Assessment of transitory personal property. If any taxable personal property is brought into a county from another county of this state at any time after January 1, and the property has not been assessed for that year, it shall be listed and assessed the same as if it h…

59-2-402. Proportional assessment of transitory personal property brought from outside state -- Exemptions -- Reporting requirements -- Penalty for failure to file report -- Claims for rebates and adjustments. (1) If any taxable transitory personal property, other than property e…

59-2-403. Assessment of interstate state-assessed commercial vehicles -- Apportionment. When assessing state-assessed commercial vehicles covering interstate routes, the commission shall apportion the assessment for the rolling stock used in interstate commerce at the same percen…

59-2-405. Uniform fee on tangible personal property required to be registered with the state -- Distribution of revenues -- Appeals. (1) The property described in Subsection (2), except Subsection (2)(b)(ii), is exempt from ad valorem property taxes pursuant to Utah Constitution,…

59-2-405. Uniform fee on tangible personal property required to be registered with the state -- Distribution of revenues -- Appeals. (1) The property described in Subsection (2), except Subsection (2)(b)(ii), is exempt from ad valorem property taxes pursuant to Utah Constitution,…

59-2-405.1. Uniform fee on certain vehicles with a gross vehicle weight rating of 14,000 pounds or less -- Distribution of revenues -- Appeals. (1) The property described in Subsection (2) is exempt from ad valorem property taxes pursuant to Utah Constitution Article XIII, Sectio…

59-2-405.1. Uniform fee on certain vehicles with a gross vehicle weight rating of 14,000 pounds or less -- Distribution of revenues -- Appeals. (1) The property described in Subsection (2) is exempt from ad valorem property taxes pursuant to Utah Constitution Article XIII, Sectio…

59-2-405.2. Definitions -- Uniform statewide fee on certain tangible personal property -- Distribution of revenues -- Rulemaking authority -- Determining the length of a vessel. (1) As used in this section: (a)(i) Except as provided in Subsection (1)(a)(ii), "all-terrain vehicle"…

59-2-405.2. Definitions -- Uniform statewide fee on certain tangible personal property -- Distribution of revenues -- Rulemaking authority -- Determining the length of a vessel. (1) As used in this section: (a)(i) Except as provided in Subsection (1)(a)(ii), "all-terrain vehicle"…

59-2-405.3. Uniform statewide fee on motor homes -- Distribution of revenues. (1) For purposes of this section, "motor home" means: (a) a motor home, as defined in Section 13-14-102, that is required to be registered with the state; or (b) a self-propelled vehicle that is: (i) mo…

59-2-406. Collection of uniform fees and other motor vehicle fees. (1)(a) For the purposes of efficiency in the collection of the uniform fee required by this section, the commission shall enter into a contract for the collection of the uniform fees required under Sections 59-2-4…

59-2-407. Administration of uniform fees. (1)(a) Except as provided in Subsection 59-2-405(4) or 59-2-405.3(4), the uniform fee authorized in Sections 59-2-405, 59-2-405.3, and 72-10-110.5 shall be assessed at the same time and in the same manner as ad valorem personal property t…

59-2-502. Definitions. As used in this part: (1) "Actively devoted to agricultural use" means that the land in agricultural use produces in excess of 50% of the average agricultural production per acre: (a) as determined under Section 59-2-503; and (b) for: (i) the given type of …

59-2-503. Qualifications for agricultural use assessment. (1) Subject to Subsections (2) through (10), for general property tax purposes, land may be assessed on the basis of the value that the land has for agricultural use if the land: (a) is not less than five contiguous acres …

59-2-504. Exclusions from designation as agricultural use -- Exception. (1) Except as provided in Subsection (2), land may not be assessed under this part if the land is: (a) part of a platted subdivision or planned unit development, with restrictions prohibiting its use for agri…

59-2-505. Indicia of value for agricultural use assessment -- Inclusion of fair market value on certain property tax notices. (1)(a) The county assessor shall consider only those indicia of value that the land has for agricultural use as determined by the commission when assessin…