Utah § 59-3-104 Tax equivalent property list -- Assessment of tax equivalent property.

Utah Statutes

§ 59-3-104 — Tax equivalent property list -- Assessment of tax equivalent property.

Utah § 59-3-104

Title 59Revenue and Taxation

Ch. 59-3Tax Equivalent Property Act

This text of Utah § 59-3-104 (Tax equivalent property list -- Assessment of tax equivalent property.) 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. § 59-3-104 (2026).

Text

The county assessor shall keep a separate list of the tax equivalent property in each tax area in the county, showing the value of all tax equivalent property in each area.  The value of tax equivalent property established on the tax equivalent property list is subject to the same process of review and equalization as the value of taxable property shown in the assessment roll.  The assessment roll delivered to the county treasurer under Section 59-2-326 shall include the tax equivalent property list as equalized.  All tax equivalent property shall be assessed at its fair market value, as defined under Section 59-2-102.

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The county assessor shall keep a separate list of the tax equivalent property in each tax area in the county, showing the value of all tax equivalent property in each area. The value of tax equivalent property established on the tax equivalent property list is subject to the same process of review and equalization as the value of taxable property shown in the assessment roll. The assessment roll delivered to the county treasurer under Section 59-2-326 shall include the tax equivalent property list as equalized. All tax equivalent property shall be assessed at its fair market value, as defined under Section 59-2-102.