Utah Statutes
§ 59-2-1337 — Pro rata application of ad valorem tax on property taken by eminent domain or by right of entry agreement.
If any property is taken in fee by the state, any of its subdivisions or agencies, or by any private person, or other body pursuant to either:
(1)an exercise of the power of eminent domain; or
(2)by a right of entry agreement executed by reason of the threat or imminence of eminent domain, the ad valorem property tax assessed and collected on the property under this chapter shall be determined on the basis of the relationship which the number of months the property was held by the property owner, prior to the granting by the court of an order of occupancy or the execution of a right of entry agreement, bears to the taxable year.
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Utah § 59-2-1337 (Pro rata application of ad valorem tax on property taken by eminent domain or by right of entry agreement.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Repealed and Re-enacted by Chapter 3, 1988 General Session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.