(1) The commission shall prepare and furnish to each county an assessment roll in which the county assessor of each county shall list all property within the county.

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Terms Used In Utah Code 59-2-213

  • Property: means property that is subject to assessment and taxation according to its value. See Utah Code 59-2-102
(2) In counties using computerized listings, the county assessor shall furnish the information required under Subsection (1) pursuant to procedures established by the commission.