Utah Statutes
§ 59-2-303 — General duties of county assessor.
(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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Related
A.C. Financial, Inc. v. Salt Lake County
948 P.2d 771 (Utah Supreme Court, 1997)
County Board of Equalization v. State Tax Commission Ex Rel. Sunkist Service Co.
789 P.2d 291 (Utah Supreme Court, 1990)
Board of Equalization v. First Security Leasing Co.
881 P.2d 877 (Utah Supreme Court, 1994)
Buchanan v. Hansen
820 P.2d 908 (Utah Supreme Court, 1991)
Baird v. County Assessors
779 P.2d 676 (Utah Supreme Court, 1989)
Legislative History
Amended by Chapter 263, 2024 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.