Utah Statutes
§ 59-2-802 — Statement of commission transmitted to county auditors -- Contents of statement -- Duties of auditors -- Change of assessment prohibited.
(1)The commission shall, before June 8, annually transmit to the county auditor of each county to which an apportionment has been made a statement showing:
(1)(a) the property assessed;
(1)(b) the value of the property, as fixed and apportioned to the tax areas; and
(1)(c) the aggregate amount of taxable value placed in dispute in accordance with Section 59-2-1007.
(2)The county auditor shall enter the:
(2)(a) statement on the county assessment roll or book; and
(2)(b) amount of the assessment apportioned to the county in the column of the assessment book or roll which shows for the county the total taxable value of all property.
(3)A county board of equalization may not change any assessment fixed by the commission.
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Utah § 59-2-802 (Statement of commission transmitted to county auditors -- Contents of statement -- Duties of auditors -- Change of assessment prohibited.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Amended by Chapter 139, 2015 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.