§ 59-2-301 Assessment by county assessor
§ 59-2-301.1 Assessment of property subject to a conservation easement — Assessment of golf course or hunting club — Assessment of common areas
§ 59-2-301.2 Definitions — Assessment of property subject to a minimum parcel size — Other factors affecting fair market value
§ 59-2-301.3 Definitions — Assessment of real property subject to a low-income housing covenant
§ 59-2-301.4 Definition — Assessment of property after a reduction in value — Other factors affecting fair market value — County legislative body authority to reduce value or issue a refund after a valuation reduction
§ 59-2-301.5 Definitions — Assessment of property if threatened or endangered species is present
§ 59-2-301.6 Definition — Assessment of property having a diminished productive value
§ 59-2-301.7 Definitions — Assessment of property used for radioactive or hazardous waste storage
§ 59-2-301.8 Assessment of multi-tenant residential property
§ 59-2-301.9 Assessment of pollution control equipment
§ 59-2-302 Basis of property taxation for political subdivision
§ 59-2-303 General duties of county assessor
§ 59-2-303.1 Mandatory cyclical appraisals
§ 59-2-303.2 Automatic review of assessed value of review property
§ 59-2-303.3 Automatic review for property with 150% or more valuation increase
§ 59-2-305 Listing property in taxing entities
§ 59-2-305.5 Boundary actions not effective for purposes of assessment until required documents are recorded
§ 59-2-306 Statements by taxpayers — Power of assessors respecting statements — Reporting information to other counties
§ 59-2-306.5 Valuation of personal property of telecommunications service provider — Reporting information to counties
§ 59-2-307 Refusal by taxpayer to file signed statement — Estimation of value — Penalty
§ 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
§ 59-2-309 Property escaping assessment — Duties of assessing authority — Property willfully concealed — Penalties
§ 59-2-310 Assessment in name of claimant as well as owner
§ 59-2-311 Completion and delivery of assessment book — Signed statement required — Contents of signed statement — Adjustment of assessment in assessment book
§ 59-2-313 Assessor to furnish information to commission
§ 59-2-313.1 County assessor duties to provide assessment data — Commission review — Subscription to market data service
§ 59-2-314 Penalty for failure to complete assessment book
§ 59-2-315 Liability for willful failure or neglect of duty — Action on official bond — Judgment
§ 59-2-320 Total property valuation
§ 59-2-321 Extension of taxes on assessment book
§ 59-2-322 Transmittal of statement to commission
§ 59-2-323 Changes ordered by commission
§ 59-2-324 Entering corrected sum of taxes in assessment book
§ 59-2-325 Statement transmitted to commission
§ 59-2-326 Assessment roll delivered to county treasurer
§ 59-2-327 Assessment roll — Taxes charged to county treasurer
§ 59-2-328 Duty of auditor upon termination of treasurer’s term of office
§ 59-2-329 Verification of auditor’s statements
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Terms Used In Utah Code > Title 59 > Chapter 2 > Part 3 - County Assessment

  • Acquisition cost: includes :
              (1)(b)(i) the purchase price of a new or used item;
              (1)(b)(ii) the cost of freight, shipping, loading at origin, unloading at destination, crating, skidding, or any other applicable cost of shipping;
              (1)(b)(iii) the cost of installation, engineering, rigging, erection, or assembly, including foundations, pilings, utility connections, or similar costs; and
              (1)(b)(iv) sales and use taxes. See Utah Code 59-2-102
  • Administrator: includes "executor" when the subject matter justifies the use. See Utah Code 68-3-12.5
  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • Appraisal: A determination of property value.
  • assessment book: means a permanent record of the assessment of property as assessed by the county assessor and the commission and may be maintained manually or as a computerized file as a consolidated record or as multiple records by type, classification, or categories. See Utah Code 59-2-102
  • City: includes , depending on population, a metro township as defined in Section 10-3c-102. See Utah Code 68-3-12.5
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • County legislative body: means :
         (8)(a) the county commission, in the county commission or expanded county commission form of government established under Title 17, Chapter 52a, Changing Forms of County Government;
         (8)(b) the county council, in the county executive-council optional form of government authorized by Section 17-52a-203; and
         (8)(c) the county council, in the council-manager optional form of government authorized by Section 17-52a-204. See Utah Code 68-3-12.5
  • Discovery: Lawyers' examination, before trial, of facts and documents in possession of the opponents to help the lawyers prepare for trial.
  • Equal: means , with respect to biological sex, of the same value. See Utah Code 68-3-12.5
  • Escaped property: means any property, whether personal, land, or any improvements to the property, that is subject to taxation and is:
              (12)(a)(i) inadvertently omitted from the tax rolls, assigned to the incorrect parcel, or assessed to the wrong taxpayer by the assessing authority;
              (12)(a)(ii) undervalued or omitted from the tax rolls because of the failure of the taxpayer to comply with the reporting requirements of this chapter; or
              (12)(a)(iii) undervalued because of errors made by the assessing authority based upon incomplete or erroneous information furnished by the taxpayer. See Utah Code 59-2-102
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Executor: includes "administrator" when the subject matter justifies the use. See Utah Code 68-3-12.5
  • Executor: A male person named in a will to carry out the decedent
  • Fair market value: The price at which an asset would change hands in a transaction between a willing, informed buyer and a willing, informed seller.
  • Fair market value: means the amount at which property would change hands between a willing buyer and a willing seller, neither being under any compulsion to buy or sell and both having reasonable knowledge of the relevant facts. See Utah Code 59-2-102
  • Governing body: means :
         (17)(a) for a county, city, or town, the legislative body of the county, city, or town;
         (17)(b) for a special district under Title 17B, Limited Purpose Local Government Entities - Special Districts, the special district's board of trustees;
         (17)(c) for a school district, the local board of education;
         (17)(d) for a special service district under Title 17D, Chapter 1, Special Service District Act:
              (17)(d)(i) the legislative body of the county or municipality that created the special service district, to the extent that the county or municipal legislative body has not delegated authority to an administrative control board established under Section 17D-1-301; or
              (17)(d)(ii) the administrative control board, to the extent that the county or municipal legislative body has delegated authority to an administrative control board established under Section 17D-1-301; or
         (17)(e) for a public infrastructure district under Title 17D, Chapter 4, Public Infrastructure District Act, the public infrastructure district's board of trustees. See Utah Code 59-2-102
  • Guardian: A person legally empowered and charged with the duty of taking care of and managing the property of another person who because of age, intellect, or health, is incapable of managing his (her) own affairs.
  • Guardian: includes a person who:
         (14)(a) qualifies as a guardian of a minor or incapacitated person pursuant to testamentary or court appointment; or
         (14)(b) is appointed by a court to manage the estate of a minor or incapacitated person. See Utah Code 68-3-12.5
  • Improvement: includes :
              (18)(b)(i) an accessory to an item described in Subsection (18)(a) if the accessory is:
                   (18)(b)(i)(A) essential to the operation of the item described in Subsection (18)(a); and
                   (18)(b)(i)(B) installed solely to serve the operation of the item described in Subsection (18)(a); and
              (18)(b)(ii) an item described in Subsection (18)(a) that is temporarily detached from the land for repairs and remains located on the land. See Utah Code 59-2-102
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Land: includes :
         (18)(a) land;
         (18)(b) a tenement;
         (18)(c) a hereditament;
         (18)(d) a water right;
         (18)(e) a possessory right; and
         (18)(f) a claim. See Utah Code 68-3-12.5
  • Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • Litigation: A case, controversy, or lawsuit. Participants (plaintiffs and defendants) in lawsuits are called litigants.
  • Mining: means the process of producing, extracting, leaching, evaporating, or otherwise removing a mineral from a mine. See Utah Code 59-2-102
  • Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
  • Person: means :
         (24)(a) an individual;
         (24)(b) an association;
         (24)(c) an institution;
         (24)(d) a corporation;
         (24)(e) a company;
         (24)(f) a trust;
         (24)(g) a limited liability company;
         (24)(h) a partnership;
         (24)(i) a political subdivision;
         (24)(j) a government office, department, division, bureau, or other body of government; and
         (24)(k) any other organization or entity. See Utah Code 68-3-12.5
  • Personal property: All property that is not real property.
  • Personal property: includes :
         (28)(a) every class of property as defined in Subsection (29) that is the subject of ownership and is not real estate or an improvement;
         (28)(b) any pipe laid in or affixed to land whether or not the ownership of the pipe is separate from the ownership of the underlying land, even if the pipe meets the definition of an improvement;
         (28)(c) bridges and ferries;
         (28)(d) livestock; and
         (28)(e) outdoor advertising structures as defined in Section 72-7-502. See Utah Code 59-2-102
  • Process: means a writ or summons issued in the course of a judicial proceeding. See Utah Code 68-3-12.5
  • Property: means property that is subject to assessment and taxation according to its value. See Utah Code 59-2-102
  • Prosecute: To charge someone with a crime. A prosecutor tries a criminal case on behalf of the government.
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
  • real property: includes :
         (32)(a) the possession of, claim to, ownership of, or right to the possession of land;
         (32)(b) all mines, minerals, and quarries in and under the land, all timber belonging to individuals or corporations growing or being on the lands of this state or the United States, and all rights and privileges appertaining to these; and
         (32)(c) improvements. See Utah Code 59-2-102
  • Residential property: includes :
              (34)(b)(i) except as provided in Subsection (34)(b)(ii), includes household furnishings, furniture, and equipment if the household furnishings, furniture, and equipment are:
                   (34)(b)(i)(A) used exclusively within a dwelling unit that is the primary residence of a tenant; and
                   (34)(b)(i)(B) owned by the owner of the dwelling unit that is the primary residence of a tenant; and
              (34)(b)(ii) if the county assessor determines that the property will be used for residential purposes as a primary residence:
                   (34)(b)(ii)(A) property under construction; or
                   (34)(b)(ii)(B) unoccupied property. See Utah Code 59-2-102
  • Road: includes :
         (33)(a) a public bridge;
         (33)(b) a county way;
         (33)(c) a county road;
         (33)(d) a common road; and
         (33)(e) a state road. See Utah Code 68-3-12.5
  • State: when applied to the different parts of the United States, includes a state, district, or territory of the United States. See Utah Code 68-3-12.5
  • Statute: A law passed by a legislature.
  • Subpoena: A command to a witness to appear and give testimony.
  • Swear: includes "affirm. See Utah Code 68-3-12.5
  • Tax area: means a geographic area created by the overlapping boundaries of one or more taxing entities. See Utah Code 59-2-102
  • Taxable value: means fair market value less any applicable reduction allowed for residential property under Section 59-2-103. See Utah Code 59-2-102
  • Taxing entity: means any county, city, town, school district, special taxing district, special district under Title 17B, Limited Purpose Local Government Entities - Special Districts, or other political subdivision of the state with the authority to levy a tax on property. See Utah Code 59-2-102
  • Telecommunications service provider: means the same as that term is defined in Section 59-12-102. See Utah Code 59-2-102
  • Town: includes , depending on population, a metro township as defined in Section 10-3c-102. See Utah Code 68-3-12.5
  • Trial: A hearing that takes place when the defendant pleads "not guilty" and witnesses are required to come to court to give evidence.
  • Trustee: A person or institution holding and administering property in trust.
  • United States: includes each state, district, and territory of the United States of America. See Utah Code 68-3-12.5