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·Title 59 Revenue and Taxation·Ch. 59-2 Property Tax Act·Part 59-2-3 County Assessment

(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

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(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.

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.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.