Utah Statutes
§ 59-2-704.5 — Commission to adopt rules -- Legislative review.
Utah § 59-2-704.5
JurisdictionUtah
Title 59Revenue and Taxation
Ch. 59-2Property Tax Act
Part 59-2-7Appraisers and Appraisals
This text of Utah § 59-2-704.5 (Commission to adopt rules -- Legislative review.) 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. § 59-2-704.5 (2026).
Text
(1)In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, and after receiving the advice of the Utah Assessors Association, the commission shall by rule adopt standards for determining acceptable assessment levels and valuation deviations within each county. The standards shall be used for determining whether factoring or corrective action is required under Subsection 59-2-704(2).
(2)As part of its review of the standards for determining acceptable assessment levels and valuation deviations within each county, the commission shall consider any relevant standards promulgated by the International Association of Assessing Officers.
(3)By October 1, 1998, and every five years thereafter, the Revenue and Taxation Interim Committee shall review the commission's standard
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Legislative History
Amended by Chapter 382, 2008 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 § 59-2-704.5, Counsel Stack Legal Research, https://law.counselstack.com/statute/ut/59-2-704.5.