Utah § 59-2-303 General duties of county assessor.

Utah Statutes

§ 59-2-303 — General duties of county assessor.

Utah § 59-2-303

Title 59Revenue and Taxation

Ch. 59-2Property Tax Act

Part 59-2-3County Assessment

This text of Utah § 59-2-303 (General duties of county assessor.) 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. § 59-2-303 (2026).

Text

(1)(1)(a) Before May 22 each year, the county assessor shall:

(1)(a)(i) ascertain the names of the owners of all property that is subject to taxation by the county;

(1)(a)(ii) except as provided in Subsection (2), assess the property to the owner, claimant of record, or occupant in possession or control at midnight on January 1 of the taxable year; and

(1)(a)(iii) conduct the review process described in Section 59-2-303.2.

(1)(b) No mistake in the name or address of the owner or supposed owner of property renders the assessment invalid.

(2)If a conveyance of ownership of the real property was recorded in the office of a county recorder after January 1 but more than 14 calendar days before the day on which the county treasurer mails the tax notice, the county assessor shall assess the pro

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(1) (1)(a) Before May 22 each year, the county assessor shall:
(1)(a)(i) ascertain the names of the owners of all property that is subject to taxation by the county;
(1)(a)(ii) except as provided in Subsection (2), assess the property to the owner, claimant of record, or occupant in possession or control at midnight on January 1 of the taxable year; and
(1)(a)(iii) conduct the review process described in Section 59-2-303.2.
(1)(b) No mistake in the name or address of the owner or supposed owner of property renders the assessment invalid.
(2) If a conveyance of ownership of the real property was recorded in the office of a county recorder after January 1 but more than 14 calendar days before the day on which the county treasurer mails the tax notice, the county assessor shall assess the property to the new owner.
(3) A county assessor shall become fully acquainted with all property in the county assessor's county, as provided in Section 59-2-301.
(4) A county assessor in a county of the third, fourth, fifth, or sixth class shall seek assistance from other county assessors or an appraiser contracted in accordance with Section 59-2-703 for the county assessor to meet the requirements of Section 59-2-303.1.