Utah § 59-2-308 Assessment in name of representative -- Assessment of property of decedents -- Assessment of property in litigation -- Assessment of personal property valued by Multicounty Appraisal Trust.

Utah Statutes

§ 59-2-308 — Assessment in name of representative -- Assessment of property of decedents -- Assessment of property in litigation -- Assessment of personal property valued by Multicounty Appraisal Trust.

Utah § 59-2-308

Title 59Revenue and Taxation

Ch. 59-2Property Tax Act

Part 59-2-3County Assessment

This text of Utah § 59-2-308 (Assessment in name of representative -- Assessment of property of decedents -- Assessment of property in litigation -- Assessment of personal property valued by Multicounty Appraisal Trust.) 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. § 59-2-308 (2026).

Text

(1)If a person is assessed as agent, trustee, bailee, guardian, executor, or administrator, a county shall:

(1)(a) add the representative designation to the name; and

(1)(b) enter the assessment separately from the individual assessment.

(2)A county may assess the undistributed or unpartitioned property of a deceased individual to an heir, guardian, executor, or administrator, and the payment of taxes binds all the parties in interest.

(3)Property in litigation, which is in the possession of a court or receiver, shall be assessed to the court clerk or receiver, and the taxes shall be paid under the direction of the court.

(4)A county shall add the valuation the Multicounty Appraisal Trust gives to personal property of a telecommunications service provider to the valuation of any real

Free access — add to your briefcase to read the full text and ask questions with AI

(1) If a person is assessed as agent, trustee, bailee, guardian, executor, or administrator, a county shall:

(1)(a) add the representative designation to the name; and
(1)(b) enter the assessment separately from the individual assessment.
(2) A county may assess the undistributed or unpartitioned property of a deceased individual to an heir, guardian, executor, or administrator, and the payment of taxes binds all the parties in interest.
(3) Property in litigation, which is in the possession of a court or receiver, shall be assessed to the court clerk or receiver, and the taxes shall be paid under the direction of the court.
(4) A county shall add the valuation the Multicounty Appraisal Trust gives to personal property of a telecommunications service provider to the valuation of any real property of the telecommunications service provider within the county before making an assessment in accordance with this part.