Utah Statutes
§ 59-2-1304 — Rate of previous year governs -- Proration among taxing units -- Effective date of boundary changes for assessment.
Utah § 59-2-1304
This text of Utah § 59-2-1304 (Rate of previous year governs -- Proration among taxing units -- Effective date of boundary changes for assessment.) is published on Counsel Stack Legal Research, covering Utah primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Utah Code Ann. § 59-2-1304 (2026).
Text
(1)(1)(a) 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 by all taxing entities for the previous year, and the tax so billed shall be the full tax on the property for the current year.
(1)(b) The money collected in accordance with Subsection (1)(a) shall be paid:
(1)(b)(i) into the county treasury; and
(1)(b)(ii) by the treasurer to the various taxing entities pro rata in accordance with the tax rates levied and approved for the current year, including new entities levying for the first time.
(2)An assessment shall be collected in accordance with the effective date and boundary adjustment provisions in Section 17-61-306.
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Legislative History
Amended by Chapter 17, 2025 Special Session 1
Nearby Sections
15
§ 59-1-1001
Statement of taxpayer rights.§ 59-1-1002
Audit interviews.§ 59-1-1003
Penalty waiver.§ 59-1-1004
Installment payments.§ 59-1-1005
Suits against commission and its employees.§ 59-1-101
Definitions.§ 59-1-103
Income Tax Surplus Restricted Account.§ 59-1-1101
Private collection of tax -- Fee.§ 59-1-1302
Definitions.Cite This Page — Counsel Stack
Bluebook (online)
Utah § 59-2-1304, Counsel Stack Legal Research, https://law.counselstack.com/statute/ut/59-2-1304.