Utah Statutes
§ 59-2-302 — Basis of property taxation for political subdivision.
Utah § 59-2-302
This text of Utah § 59-2-302 (Basis of property taxation for political subdivision.) 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. § 59-2-302 (2026).
Text
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 district in their respective counties, are the only basis of property taxation for political subdivisions of the state.
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Related
Uintah Oil Ass'n v. County Board of Equalization
853 P.2d 894 (Utah Supreme Court, 1993)
Legislative History
Amended by Chapter 360, 1997 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.Cite This Page — Counsel Stack
Bluebook (online)
Utah § 59-2-302, Counsel Stack Legal Research, https://law.counselstack.com/statute/ut/59-2-302.