Terms Used In Utah Code 59-2-311

• 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
• Equal: means , with respect to biological sex, of the same value. 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
• Swear: includes "affirm. See Utah Code 68-3-12.5
• Taxable value: means fair market value less any applicable reduction allowed for residential property under Section 59-2-103. See Utah Code 59-2-102

     I, ____, the assessor of ____ County, do swear that before May 22, _______(year), I made diligent inquiry and examination, and either personally or by deputy, established the value of all of the property within the county subject to assessment by me; that the property has been assessed on the assessment book equally and uniformly according to the best of my judgment, information, and belief at its fair market value; that I have faithfully complied with all the duties imposed on the assessor under the revenue laws including the requirements of Section 59-2-303.1; and that I have not imposed any unjust or double assessments through malice or ill will or otherwise, or allowed anyone to escape a just and equal assessment through favor or reward, or otherwise.