Title 59, Title 59: Revenue and Taxation

59-2-1004.1. Appeals of valuation or equalization of property eligible for deferral for 2023. (1) Subject to Subsections (2) through (4) and for the calendar year that begins on January 1, 2023, a taxpayer may file an appeal to the commission of the valuation or equalization of r…

59-2-1004.5. Valuation adjustment for decrease in taxable value caused by a natural disaster. (1) For purposes of this section: "Natural disaster" means: an explosion; fire; a flood; a storm; a tornado; winds; an earthquake; lightning; any adverse weather event; or any event simi…

59-2-1004.6. Tax relief for decrease in fair market value due to access interruption. (1) For purposes of this section "access interruption" means interruption of the normal access to or from property due to any circumstance beyond the control of the owner, including: road constr…

59-2-1005. Procedures for appeal of personal property valuation -- Time for appeal -- Hearing -- Decision -- Appeal to commission. (1) Except as provided in Section, a taxpayer owning personal property assessed by a county assessor under Sectionmay make an appeal relating to the …

59-2-1006. Appeal to commission -- Duties of auditor -- Decision by commission. (1) Any person dissatisfied with the decision of the county board of equalization concerning the assessment and equalization of any property, or the determination of any exemption in which the person …

59-2-1007. Objection to assessment by commission -- Application -- Contents of application -- Amending an application -- Information provided by the commission -- Hearings -- Appeals. (1) Subject to the other provisions of this section, if the owner of property assessed by the co…

59-2-1008. Investigations by commission -- Assessment of escaped property -- Increase or decrease of assessed valuation. (1) As used in this section, "review information" means, as reported by a county assessor: the number of properties that: required a review in accordance with …

59-2-1009. Equalization based on reports of county auditors. Before July 7 the commission shall examine and compare the reports of the county auditors and shall equalize the assessment of the taxable property of the several counties of the state for the purpose of taxation.

59-2-1010. Statement of equalization to be sent to county auditors. When the equalization among the several counties is completed, the commission shall transmit to each county auditor and to the state auditor a statement of the changes made by it in the assessment books of each c…

59-2-1011. Record of changes -- Form and contents of signed statement. The county auditor shall make a record of all changes, corrections, and orders and before October 15 shall affix a signed statement to the record, subscribed by the auditor, in a form substantially as follows:…

59-2-1017. Property tax appeal assistance. (1) As used in this section: "Certified appraiser" means an appraiser certified in accordance with:; or Title 61, Chapter 2g, Real Estate Appraiser Licensing and Certification Act the law of a jurisdiction in the United States. "Licensed…

59-2-1018. Reporting of county appeals information. (1) On or before May 1 of each year, a county board of equalization shall report the following information to the commission: the number of appeals involving the valuation or equalization of real property for which the county bo…

59-2-102. Definitions. As used in this chapter: (1) "Acquisition cost" means any cost required to put an item of tangible personal property into service. "Acquisition cost" includes: the purchase price of a new or used item; the cost of freight, shipping, loading at origin, unloa…

59-2-103. Rate of assessment of property -- Residential property. (1) As used in this section: "Household" means the association of individuals who live in the same dwelling, sharing the dwelling's furnishings, facilities, accommodations, and expenses. "Household" includes marrie…

59-2-103.5. Procedures to obtain an exemption for residential property -- Procedure if property owner or property no longer qualifies to receive a residential exemption. (1) Subject to Subsections, (5), and (6), for residential property other than part-year residential property, …

59-2-103.5. Procedures to obtain an exemption for residential property -- Procedure if property owner or property no longer qualifies to receive a residential exemption. (1) Subject to Subsections, (5), (6), and (11), for residential property other than part-year residential prop…

59-2-104. Situs of property for tax purposes. (1) The situs of all taxable property is the tax area where it is located. (2) Personal property, unless assessed by the commission, shall be assessed in the tax area where the owner is domiciled in this state on January 1, unless the…

59-2-105. Situs of public utilities, bridges, ferries, and canals. Public utilities, and bridges and ferries not public utilities, when operated wholly in one county, and electric light lines and similar improvements, canals, ditches, and flumes when separately taxable, shall be …

59-2-107. Classes of personal property -- Rulemaking authority. The commission shall make rules: (1) in accordance with; Title 63G, Chapter 3, Utah Administrative Rulemaking Act (2) defining classes of items considered to be personal property for purposes of this chapter; (3) def…

59-2-109. Burden of proof. (1) For an appeal to the commission involving the valuation or equalization of real property assessed under Part 2, Assessment of Property, the party carrying the burden of proof shall demonstrate: substantial error in the original assessed value; and a…

59-2-109. Burden of proof. (1) For an appeal to the commission involving the valuation or equalization of property assessed under Part 2, Assessment of Property, the party carrying the burden of proof shall demonstrate: substantial error in the original assessed value; and a soun…

59-2-109.1. Burden of proof for an appeal involving property eligible for deferral for 2023. (1) This section applies to an appeal to the county board of equalization or the commission involving the valuation or equalization of real property that is eligible for a deferral under …

59-2-110. Designation of person to receive notice. (1) Except as provided in Subsection, if a governmental entity is required under this chapter to send information or notice to a person, the governmental entity shall send the information or notice to: (1)(b) the person required …

59-2-1101. Definitions -- Exemption of certain property -- Proportional payments for certain property -- Exception -- County legislative body authority to adopt rules or ordinances. (1) As used in this section: "Charitable purposes" means: for property used as a nonprofit hospita…

59-2-1102. Determination of exemptions by board of equalization -- Appeal -- Application for exemption -- Annual statement -- Exceptions. (1) For property assessed under Part 3, County Assessment, the county board of equalization may, after giving notice in a manner prescribed by…

59-2-1102. Application for exemption to county board of equalization -- Request for additional information or hearing -- Appeal -- Exceptions -- Annual statement -- Revocation. (1) As used in this section, "exclusive use exemption" means the same as that term is defined in Sectio…

59-2-1103. State lands exemption -- Exceptions to exemption. (1) Lands to which title remains in the state, which are held or occupied by any person under a contract of sale or lease from the state, are exempt from taxation. (2) This section does not exempt the taxation of: impro…

59-2-1106. Exemption of property owned by blind persons or their unmarried surviving spouses or minor orphans -- Amount -- Application -- County authority to make refunds. (1) Subject to Subsectionsand, the first $11,500 of taxable value of real and tangible personal property in …

59-2-1110. Exemption of property used to furnish power for irrigation purposes -- Computation of power used for irrigation. (1) Power plants, power transmission lines, and other property used for generating and delivering electrical power, a portion of which is used for furnishin…

59-2-1111. Exemption of property used for irrigation purposes -- Exemption of a nonprofit entity's property used for water purposes. (1) Water rights, ditches, canals, reservoirs, power plants, pumping plants, transmission lines, pipes, and flumes owned and used by individuals or…

59-2-1112. Livestock exemption. Livestock in Utah, as defined in Section, is exempt from ad valorem property taxation.

59-2-1113. Exemption of household furnishings. Household furnishings, furniture, and equipment used exclusively by the owner at the owner's place of abode in maintaining a home for the owner and the owner's family are exempt from property taxation.

59-2-1114. Exemption of inventory or other tangible personal property held for sale. (1) Tangible personal property present in Utah on the assessment date, at noon, held for sale in the ordinary course of business or for shipping to a final out-of-state destination within 12 mont…

59-2-1115. Exemption of certain tangible personal property. (1) As used in this section: "Item of taxable tangible personal property" does not include an improvement to real property or a part that will become an improvement. In accordance with, the commission may make rules defi…

59-2-1301. Tax has effect of judgment -- Lien has effect of execution. Every tax has the effect of a judgment against the person, and every lien created by this title has the force and effect of an execution duly levied against all personal property of the delinquent. The judgmen…

59-2-1301.5. Definitions. As used in this part: (1) "Tax notice charge" means an amount that: a property owner owes to a tax notice charge entity in relation to real property; and the county treasurer lists on the property tax notice in accordance with Sectionor another statutory…

59-2-1302. Assessor or treasurer's duties -- Collection of uniform fees and taxes on personal property -- Unpaid tax or unpaid uniform fee is a lien -- Delinquency interest -- Rate. (1) After the assessor assesses taxes or uniform fees on personal property, the assessor or, if th…

59-2-1303. Seizure and sale -- Method and procedure. Unless taxes or uniform fees on personal property assessed by the county assessor are paid or secured as provided under Section, the assessor or, if this duty has been reassigned in an ordinance under Section, the treasurer sha…

59-2-1304. Rate of previous year governs -- Proration among taxing units -- Effective date of boundary changes for assessment. (1) The amount of taxes to be collected in the current year on personal property assessed by the county assessor shall be based on the tax rates levied b…

59-2-1305. Entries of payments made -- Payments to county treasurer. (1) The assessor or, if this duty has been reassigned in an ordinance under Section, the treasurer shall note on the assessment roll, opposite the names of each person against whom taxes have been assessed or ta…

59-2-1306. Collection after taxpayer moves from county -- Evidence of tax due -- Costs of collection. (1) If any person moves from one county to another after being assessed on personal property, the county in which the person was assessed may sue for and collect the tax in the n…

59-2-1307. Entries of tax payments made on rail cars or state-assessed commercial vehicles. (1) The commission, upon apportionment of the property of rail car companies and state-assessed commercial vehicles, shall proceed to collect the taxes from the owners of the property, and…

59-2-1308. Property assessed by commission -- Collection procedures -- Exceptions. (1) Property taxes assessed by the commission shall be collected, billed, and paid in the manner provided for the collection, billing, and enforcement of other general property taxes under this cha…

59-2-1308.5. Equal payment agreements. (1) The commission may enter into an agreement with a commercial or industrial taxpayer to provide for equal, or approximately equal, property tax payments over a reasonable period of years, not to exceed 20 years, if: the payment schedule i…

59-2-1309. Publication of delinquency -- Seizure and sale -- Redemption -- Distribution of proceeds. (1) On or before December 15 of each year, the commission shall publish a list of the delinquent rail car companies and state-assessed commercial vehicles: in a newspaper having g…

59-2-1310. Collection by seizure and sale -- Procedure -- Costs. (1) The treasurer shall collect the taxes delinquent on personal property assessed by the commission as determined by the assessor, except when sufficient real estate is liable for the tax, by seizure and sale of an…