Utah Code 54-8-15. Board of equalization and review — Appointment — Functions and authority
Terms Used In Utah Code 54-8-15
- Assessment: means for the purpose of taxation wherever appropriate. See Utah Code 54-8-3
- Governing body: means the board of commissioners, city council, or board of trustees as may be appropriate depending on whether the improvement district is located in a county or within a city or town. See Utah Code 54-8-3
- Property: includes both real and personal property. See Utah Code 68-3-12.5
Whenever the governing body of any municipality shall propose to levy any tax under any provision of this chapter, it shall before doing so, appoint a board of equalization and review which shall consist of three or more of its members. This board shall perform the functions of the governing body under Sections