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Utah Statutes, Title 59

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Utah/Statutes

← All Utah coverage

Title 59, Revenue and Taxation

32 chapters · 1,121 sections in this title.

All chapters in Title 591,121 Ch 59-2, Property Tax Act253 Ch 59-12, Sales and Use Tax Act158 Ch 59-10, Individual Income Tax Act144 Ch 59-1, General Taxation Policies118 Ch 59-7, Corporate Franchise and Income Taxes109 Ch 59-14, Cigarette and Tobacco Tax and Licens…87 Ch 59-13, Motor and Special Fuel Tax Act41 Ch 59-2a, Tax Relief Through Property Tax35 Ch 59-5, Severance Tax on Oil, Gas, and Mining32 Ch 59-31, Specialized Product Licensing And Ta…15 Ch 59-22, Model Tobacco Settlement Act13 Ch 59-18, Charitable Trust Act12 Ch 59-15, Beer Tax8 Ch 59-24, Radioactive Waste Facility Tax Act8

1,121 sections·Filtered byTitle 59✕

Utah Code § 59-2-329 Verification of auditor's statements.
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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.
Utah Code § 59-2-331 Corrective action by commission.
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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…
Utah Code § 59-2-401 Assessment of transitory personal property.
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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…
Utah Code § 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.

Showing 301–350 of 1,121

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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…

Utah Code § 59-2-403 Assessment of interstate state-assessed commercial vehicles -- Apportionment.

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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…

Utah Code § 59-2-405 (until 1/1/2027) Uniform fee on tangible personal property required to be registered with the state -- Distribution of revenues -- Appeals.

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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,…

Utah Code § 59-2-405 (eff. 1/1/2027) Uniform fee on tangible personal property required to be registered with the state -- Distribution of revenues -- Appeals.

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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,…

Utah Code § 59-2-405.1 (until 1/1/2027) Uniform fee on certain vehicles with a gross vehicle weight rating of 14,000 pounds or less -- Distribution of revenues -- Appeals.

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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…

Utah Code § 59-2-405.1 (eff. 1/1/2027) Uniform fee on certain vehicles with a gross vehicle weight rating of 14,000 pounds or less -- Distribution of revenues -- Appeals.

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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…

Utah Code § 59-2-405.2 (until 1/1/2027) Definitions -- Uniform statewide fee on certain tangible personal property -- Distribution of revenues -- Rulemaking authority -- Determining the length of a vessel.

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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"…

Utah Code § 59-2-405.2 (eff. 1/1/2027) Definitions -- Uniform statewide fee on certain tangible personal property -- Distribution of revenues -- Rulemaking authority -- Determining the length of a vessel.

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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"…

Utah Code § 59-2-405.3 Uniform statewide fee on motor homes -- Distribution of revenues.

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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…

Utah Code § 59-2-406 Collection of uniform fees and other motor vehicle fees.

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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…

Utah Code § 59-2-407 Administration of uniform fees.

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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…

Utah Code § 59-2-502 Definitions.

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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 …

Utah Code § 59-2-503 Qualifications for agricultural use assessment.

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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 …

Utah Code § 59-2-504 Exclusions from designation as agricultural use -- Exception.

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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…

Utah Code § 59-2-505 Indicia of value for agricultural use assessment -- Inclusion of fair market value on certain property tax notices.

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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…

Utah Code § 59-2-506 Rollback tax -- Penalty -- Computation of tax -- Procedure -- Lien -- Interest -- Notice -- Collection -- Distribution.

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59-2-506. Rollback tax -- Penalty -- Computation of tax -- Procedure -- Lien -- Interest -- Notice -- Collection -- Distribution. (1) Except as provided in this section, Section 59-2-506.5, or Section 59-2-511, if land is withdrawn from this part, the land is subject to a rollbac…

Utah Code § 59-2-506.5 Conservation easement rollback tax -- One-time in lieu fee payment -- Computation -- Lien -- Interest -- Notice -- Procedure -- Collection -- Distribution.

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59-2-506.5. Conservation easement rollback tax -- One-time in lieu fee payment -- Computation -- Lien -- Interest -- Notice -- Procedure -- Collection -- Distribution. (1)(a) Notwithstanding Section 59-2-506 and subject to the requirements of this section, land is not subject to …

Utah Code § 59-2-507 Land included as agricultural -- Site of residence excluded -- Taxation of structures and site of residence.

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59-2-507. Land included as agricultural -- Site of residence excluded -- Taxation of structures and site of residence. (1)(a) Land under barns, sheds, silos, cribs, greenhouses and like structures, lakes, dams, ponds, streams, and irrigation ditches and like facilities is include…

Utah Code § 59-2-508 Application -- Signed statement -- Consent to creation of a lien -- Consent to audit and review -- Notice.

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59-2-508. Application -- Signed statement -- Consent to creation of a lien -- Consent to audit and review -- Notice. (1) If an owner of land eligible for assessment under this part wants the land to be assessed under this part, the owner shall submit an application to the county …

Utah Code § 59-2-509 Change of ownership or legal description.

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59-2-509. Change of ownership or legal description. (1) Subject to the other provisions of this section, land assessed under this part may continue to be assessed under this part if the land continues to comply with the requirements of this part, regardless of whether the land co…

Utah Code § 59-2-510 Separation of land.

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59-2-510. Separation of land. Separation of a part of the land which is being valued, assessed, and taxed under this part, either by conveyance or other action of the owner of the land, for a use other than agricultural, subjects the land which is separated to liability for the a…

Utah Code § 59-2-511 Acquisition of land by governmental entity -- Requirements -- Rollback tax -- One-time in lieu fee payment -- Passage of title.

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59-2-511. Acquisition of land by governmental entity -- Requirements -- Rollback tax -- One-time in lieu fee payment -- Passage of title. (1) For purposes of this section, "governmental entity" means: (a) the United States; (b) the state; (c) a political subdivision of the state,…

Utah Code § 59-2-512 Land located in more than one county.

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59-2-512. Land located in more than one county. (1) If contiguous land in agricultural use in one ownership is located in more than one county, compliance with this part: (a) shall be determined on the basis of the total area and production of the contiguous land; and (b) is not …

Utah Code § 59-2-513 Tax list and duplicate.

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59-2-513. Tax list and duplicate. The factual details to be shown on the assessor's tax list and duplicate with respect to land which is being valued, assessed, and taxed under this part are the same as those set forth by the assessor with respect to other taxable property in the…

Utah Code § 59-2-514 State Farmland Evaluation Advisory Committee -- Membership -- Duties.

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59-2-514. State Farmland Evaluation Advisory Committee -- Membership -- Duties. (1) There is created a State Farmland Evaluation Advisory Committee consisting of five members appointed as follows: (a) one member appointed by the commission who shall be chairman of the committee; …

Utah Code § 59-2-515 Rules prescribed by commission.

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59-2-515. Rules prescribed by commission. The commission may promulgate rules and prescribe forms necessary to effectuate the purposes of this part.

Utah Code § 59-2-516 Appeal to the county board of equalization.

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59-2-516. Appeal to the county board of equalization. (1) Notwithstanding Section 59-2-1004and except as provided in Subsection (2), the owner of land may appeal the determination or denial of a county assessor to the county board of equalization within 60 days after the day on w…

Utah Code § 59-2-701 Appraisal by certified or licensed appraisers -- Appraiser trainees -- Certification of elected county assessors -- Commission may prescribe additional requirements for appraisers -- Rulemaking authority -- County assessor to ensure compliance.

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59-2-701. Appraisal by certified or licensed appraisers -- Appraiser trainees -- Certification of elected county assessors -- Commission may prescribe additional requirements for appraisers -- Rulemaking authority -- County assessor to ensure compliance. (1)(a) Except as provided…

Utah Code § 59-2-702 Education and training of appraisers -- Continuing education for appraisers and county assessors.

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59-2-702. Education and training of appraisers -- Continuing education for appraisers and county assessors. (1) The commission shall conduct, at its own expense, a program of education and training of appraisal personnel preparatory to the examination of applicants for appraisers…

Utah Code § 59-2-702.5 Education and training for county assessors.

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59-2-702.5. Education and training for county assessors. (1)(a) The commission shall conduct a program of education and training for county assessors that offers instruction on: (i) a county assessor's statutory obligations; and (ii) the practical application of mass appraisal te…

Utah Code § 59-2-703 Commission to assist county assessors -- Appraisers provided upon request -- Costs of services -- Contingency fee arrangements prohibited.

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59-2-703. Commission to assist county assessors -- Appraisers provided upon request -- Costs of services -- Contingency fee arrangements prohibited. (1) Except as provided in Section 59-2-331, the commission shall, upon request and pursuant to mutual agreement, provide county ass…

Utah Code § 59-2-704 Assessment studies -- Sharing of data -- Factoring assessment rates -- Rulemaking.

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59-2-704. Assessment studies -- Sharing of data -- Factoring assessment rates -- Rulemaking. (1)(a) Each year, to assist in the evaluation of appraisal performance of taxable real property, the commission shall conduct and publish studies to determine the relationship between the…

Utah Code § 59-2-704.5 Commission to adopt rules -- Legislative review.

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59-2-704.5. Commission to adopt rules -- Legislative review. (1) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, and after receiving the advice of the Utah Assessors Association, the commission shall by rule adopt standards for determining acceptable …

Utah Code § 59-2-705 Personal property audits -- Records confidential -- Cost.

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59-2-705. Personal property audits -- Records confidential -- Cost. (1) The commission shall provide the services of qualified personal property appraisers for the purpose of auditing taxable personal property accounts in each county. The results of the audits shall be reported t…

Utah Code § 59-2-801 Apportionment of property assessed by commission.

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59-2-801. Apportionment of property assessed by commission. (1) As used in this section: (a)(i) Except as provided in Subsection (1)(a)(ii), "designated tax area" means a tax area created by the overlapping boundaries of only the following taxing entities: (A) a county; and (B) a…

Utah Code § 59-2-802 Statement of commission transmitted to county auditors -- Contents of statement -- Duties of auditors -- Change of assessment prohibited.

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59-2-802. Statement of commission transmitted to county auditors -- Contents of statement -- Duties of auditors -- Change of assessment prohibited. (1) The commission shall, before June 8, annually transmit to the county auditor of each county to which an apportionment has been m…

Utah Code § 59-2-803 Statement transmitted by county auditors to governing bodies -- Contents of statement.

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59-2-803. Statement transmitted by county auditors to governing bodies -- Contents of statement. (1) The county auditor shall transmit to the governing bodies of taxing entities in which the property is located, or to which any of the value is apportioned, a statement of the valu…

Utah Code § 59-2-804 Interstate allocation of mobile flight equipment.

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59-2-804. Interstate allocation of mobile flight equipment. (1) As used in this section: (a) "Aircraft type" means a particular model of aircraft as designated by the manufacturer of the aircraft. (b) "Airline ground hours calculation" means an amount equal to the product of: (i)…

Utah Code § 59-2-901 Determination of rate by commission -- Transmittal to county and state auditors.

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59-2-901. Determination of rate by commission -- Transmittal to county and state auditors. Before June 22 of each year the commission shall determine the rate of state tax to be levied and collected upon the taxable value of all property in the state sufficient to raise the amoun…

Utah Code § 59-2-902 Minimum basic tax levy for school districts.

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59-2-902. Minimum basic tax levy for school districts. (1) If any county fails to comply with Section 59-2-704, then this section determines the adjustment of the basic school levy for school districts within the county. Before June 15, the commission shall ascertain from the Sta…

Utah Code § 59-2-903 Remittance to credit of Uniform School Fund of money in excess of basic state-supported school program -- Manner.

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59-2-903. Remittance to credit of Uniform School Fund of money in excess of basic state-supported school program -- Manner. In providing for remittance to the State Board of Education of any excess collections from the tax levy applied for the basic state-supported school program…

Utah Code § 59-2-904 Participation by district in state's contributions to state-supported levy program.

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59-2-904. Participation by district in state's contributions to state-supported levy program. (1) In addition to the basic state contribution provided in Section 59-2-902, a school district may participate in the state's contributions to the state-supported levy program by confor…

Utah Code § 59-2-905 Legislature to set minimum rate of levy for state's contribution to minimum school program -- Matters to be considered -- Commission to transmit rate to auditors -- Acknowledgment of receipt.

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59-2-905. Legislature to set minimum rate of levy for state's contribution to minimum school program -- Matters to be considered -- Commission to transmit rate to auditors -- Acknowledgment of receipt. The Legislature shall set the minimum rate of levy on each dollar of taxable v…

Utah Code § 59-2-906 Rates fixed by commission valid.

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59-2-906. Rates fixed by commission valid. The action of the commission in fixing the rate of taxation for state and state school purposes is a valid rate.

Utah Code § 59-2-908 Single aggregate limitation -- Maximum levy.

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59-2-908. Single aggregate limitation -- Maximum levy. (1) Except as provided in Subsection (2), each county shall have a single aggregate limitation on the property tax levied for all purposes by the county. Except as provided in Section 59-2-911, this limitation may not exceed …

Utah Code § 59-2-909 Time for adoption of levy -- County purpose requirement.

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59-2-909. Time for adoption of levy -- County purpose requirement. The county legislative body of each county shall adopt a proposed or, if the tax rate is not more than the certified tax rate, a final tax rate on the taxable property of the county before June 22 to provide funds…

Utah Code § 59-2-910 Amount available for each purpose.

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59-2-910. Amount available for each purpose. The county legislative body shall determine the amount which shall be available for each purpose authorized by law.