(1) The county auditor shall, before June 8 of each year, prepare from the assessment book of that year a statement showing in separate columns:

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Terms Used In Utah Code 59-2-322

  • 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
  • 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
  • Mining: means the process of producing, extracting, leaching, evaporating, or otherwise removing a mineral from a mine. See Utah Code 59-2-102
  • Property: means property that is subject to assessment and taxation according to its value. See Utah Code 59-2-102
     (1)(a) the total value of all property;
     (1)(b) the value of real estate, including patented mining claims, stated separately;
     (1)(c) the value of the improvements;
     (1)(d) the value of personal property exclusive of money; and
     (1)(e) the number of acres of land and the number of patented mining claims, stated separately.
(2) As soon as the statement is prepared the county auditor shall transmit the statement to the commission.