Utah Code 59-2-315. Liability for willful failure or neglect of duty — Action on official bond — Judgment
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(1) The assessor and sureties are liable on the official bond for all taxes on property within the county which, through willful failure or neglect, is not assessed or which has been willfully assessed at less than its fair market value.
Terms Used In Utah Code 59-2-315
- Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
- Property: means property that is subject to assessment and taxation according to its value. See Utah Code 59-2-102
- Prosecute: To charge someone with a crime. A prosecutor tries a criminal case on behalf of the government.
- Trial: A hearing that takes place when the defendant pleads "not guilty" and witnesses are required to come to court to give evidence.
(2) The county attorney shall, upon showing of proper evidence and upon written demand by the commission or the county legislative body, commence and prosecute to judgment an action upon the assessor’s bond for all taxes lost from willful failure or neglect in assessing property.
(3) If, during the trial of the action against the assessor, the value of the unassessed or underassessed property is determined, the assessor is liable for the difference between the amount of taxes collected and the amount of taxes which should have been collected pursuant to law.