Title 59, Revenue and Taxation

59-2-208. Duties of commission relative to mines. The duties of the commission relative to the following shall be the same as provided for the assessment of public utilities: (1) the assessment of mines, mining claims, and mining property; (2) the statements and returns to be mad…

59-2-209. Assessment of improvements, machinery, or structures placed on mines. Nothing in this chapter may be construed to exempt from taxation any supplies used in mills, reduction works, or mines, or any improvements, machinery, or other property placed upon or used in connect…

59-2-210. Collection and enforcement of tax on mines -- Lien -- Tax liability of owners of fractional interests -- Duties of unit operators -- Penalties. (1) The tax mentioned in the preceding sections on mines, mining claims, and mining property shall be collected, and payment e…

59-2-211. Security for tax on uranium and vanadium mining properties. (1) The commission, in order to ensure the payment and collection of an ad valorem property tax imposed against uranium and vanadium mining properties, may require the owner or the person engaged in mining the …

59-2-213. Duty to furnish assessment roll to counties. (1) The commission shall prepare and furnish to each county an assessment roll in which the county assessor of each county shall list all property within the county. (2) In counties using computerized listings, the county ass…

59-2-214. Commission to furnish forms for taxpayers' statements. (1) The commission shall furnish the assessor of each county with blank forms of statements provided under Section 59-2-306, affixing to the form a statement substantially as follows to be signed by the party comple…

59-2-215. Chief executive officer of state agency to furnish lists of sold lands. On or before January 15 of each year the chief executive officer of any agency of the state shall make and transmit to the commission certified lists of lands sold by the state for which certificate…

59-2-216. Commission to furnish list of patented lands to county assessors. The commission shall furnish the county assessors, annually, by February 1: (1) a list of all patents of lands, except patents for mining locations, and all lands for which receivers' final receipts have …

59-2-217. 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…

59-2-301. Assessment by county assessor. The county assessor shall assess all property located within the county which is not required by law to be assessed by the commission.

59-2-301.1. Assessment of property subject to a conservation easement -- Assessment of golf course or hunting club -- Assessment of common areas. (1) As used in this section: (a) "Association" means the same as that term is defined in Section 57-8a-102. (b) "Common area" means: (…

59-2-301.2. Definitions -- Assessment of property subject to a minimum parcel size -- Other factors affecting fair market value. (1) "Minimum parcel size" means the minimum size that a parcel of property may be divided into under a zoning ordinance adopted by a: (a) county in acc…

59-2-301.3. Definitions -- Assessment of real property subject to a low-income housing covenant. (1) As used in this section: (a) "Lease up period" means the period that begins the day on which residential housing located on real property subject to a low-income housing covenant …

59-2-301.4. Definition -- Assessment of property after a reduction in value -- Other factors affecting fair market value -- County legislative body authority to reduce value or issue a refund after a valuation reduction. (1) As used in this section, "valuation reduction" means a …

59-2-301.5. Definitions -- Assessment of property if threatened or endangered species is present. (1) As used in this section: (a) "Endangered" is as defined in Section 23A-1-101. (b) "Threatened" is as defined in Section 23A-1-101. (2) In assessing the fair market value of prope…

59-2-301.6. Definition -- Assessment of property having a diminished productive value. (1) As used in this section, "diminished productive value" means that property has no, or a significantly reduced, ability to generate income as a result of: (a) a parcel size requirement estab…

59-2-301.7. Definitions -- Assessment of property used for radioactive or hazardous waste storage. (1) As used in this section: (a) "Hazardous waste" has the same meaning as that term is defined in Section 19-6-102. (b)(i) "Radioactive waste" means: (A) low-level radioactive wast…

59-2-301.8. Assessment of multi-tenant residential property. (1) As used in this section: (a) "Multi-tenant residential property" means real and personal property where: (i) the real property: (A) is rented as 10 or more separate housing units; (B) meets the definition of residen…

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.