Utah Code 59-2-328. Duty of auditor upon termination of treasurer’s term of office
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Terms Used In Utah Code 59-2-328
- 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
If the assessment book or the delinquent tax list is transferred from one treasurer to another, the county auditor shall credit the one and charge the other with the amount of taxes then outstanding.