Utah Code 59-2-1003. Power of county board to increase or decrease assessment
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(1) The county board of equalization may, after giving notice as prescribed by any rules the commission makes in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act , increase or decrease any assessment contained in any assessment book, so as to equalize the assessment of all classes of property under Section 59-2-103 .
Terms Used In Utah Code 59-2-1003
- 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
- Property: means property that is subject to assessment and taxation according to its value. See Utah Code 59-2-102
(2) In accordance with any rules the commission makes in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act , the county board of equalization shall notify the assessor of an adjustment made in accordance with Subsection (1) .