Utah Statutes
§ 59-2-1321 — Erroneous or illegal assessments -- Deductions and refunds.
The county legislative body, upon sufficient evidence being produced that property has been either erroneously or illegally assessed, may order the county treasurer to allow the taxes on that part of the property erroneously or illegally assessed to be deducted before payment of taxes. Any taxes, interest, and costs paid more than once, or erroneously or illegally collected, may, by order of the county legislative body, be refunded by the county treasurer, and the portion of taxes, interest, and costs paid to the state or any taxing entity shall be refunded to the county, and the appropriate officer shall draw a warrant for that amount in favor of the county.
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Related
CIG Exploration, Inc. v. Utah State Tax Commission
897 P.2d 1214 (Utah Supreme Court, 1995)
Blaine Hudson Printing v. Utah State Tax Commission
870 P.2d 291 (Court of Appeals of Utah, 1994)
Hammons v. Weber County
2018 UT 16 (Utah Supreme Court, 2018)
Black Iron, LLC
(D. Utah, 2023)
Legislative History
Amended by Chapter 227, 1993 General Session
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.