Utah Code 59-2-302. Basis of property taxation for political subdivision
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The assessments made by:
(1) the county assessor, as equalized by the county board of equalization and the commission; and
Terms Used In Utah Code 59-2-302
- City: includes , depending on population, a metro township as defined in Section
10-3c-102 . 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
- 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
- Town: includes , depending on population, a metro township as defined in Section
10-3c-102 . See Utah Code 68-3-12.5(2) the commission, as apportioned to each county, city, town, school, road, or other district in their respective counties, are the only basis of property taxation for political subdivisions of the state.