Utah Code -- Title 59 -- Chapter 02 -- Property Tax Act
Code in HTML Format
Updated: 11 January 2012
Search by keyword
Chapters in this Title | All Titles
- 59-2-101 Short title.
- WP Zipped -- 1,448 bytes
- 59-2-102 Definitions.
- WP Zipped -- 9,891 bytes
- 59-2-103 Rate of assessment of property -- Residential property.
- WP Zipped -- 2,089 bytes
- 59-2-103.5
Procedures to obtain an exemption for residential property -- Procedure if property owner or property no longer qualifies to receive a residential exemption.
- WP Zipped -- 3,301 bytes
- 59-2-104 Situs of property for tax purposes.
- WP Zipped -- 2,088 bytes
- 59-2-105 Situs of public utilities, bridges, ferries, and canals.
- WP Zipped -- 1,617 bytes
- 59-2-107 Classes of personal property -- Rulemaking authority.
- WP Zipped -- 2,092 bytes
- 59-2-108 Depreciation schedule for certain taxable tangible personal property.
- WP Zipped -- 3,711 bytes
- 59-2-201 Assessment by commission -- Determination of value of mining property -- Notification of assessment -- Local assessment of property assessed by the unitary method.
- WP Zipped -- 4,779 bytes
- 59-2-202 Statement of taxpayer -- Extension of time for filing -- Assessment without statement -- Penalty for failure to file statement or information -- Waiver, reduction, or compromise of penalty -- Appeals.
- WP Zipped -- 3,559 bytes
- 59-2-203 Record of assessment of railroads and other companies -- Review by county assessor.
- WP Zipped -- 1,865 bytes
- 59-2-204 Record of assessment of public utility and air travel companies -- Review by county assessor.
- WP Zipped -- 2,015 bytes
- 59-2-205 Record of assessment of mines -- Review by county assessor.
- WP Zipped -- 1,982 bytes
- 59-2-207 Statements for mines -- Penalty for failure to file statement or information -- Assessment without statement -- Penalty -- Waiver, reduction, or compromise of penalty -- Extension of time for filing statement -- Appeals.
- WP Zipped -- 3,372 bytes
- 59-2-208 Duties of commission and county auditors relative to mines.
- WP Zipped -- 1,595 bytes
- 59-2-209 Assessment of improvements, machinery, or structures placed on mines.
- WP Zipped -- 1,640 bytes
- 59-2-210 Collection and enforcement of tax on mines -- Lien -- Tax liability of owners of fractional interests -- Duties of unit operators -- Penalties.
- WP Zipped -- 2,972 bytes
- 59-2-211 Security for tax on uranium and vanadium mining properties.
- WP Zipped -- 2,668 bytes
- 59-2-212 Equalization of values -- Hearings.
- WP Zipped -- 2,358 bytes
- 59-2-213 Duty to furnish assessment roll to counties.
- WP Zipped -- 1,649 bytes
- 59-2-214 Commission to furnish forms for taxpayers' statements.
- WP Zipped -- 10,416 bytes
- 59-2-215 Chief executive officer of state agency to furnish lists of sold lands.
- WP Zipped -- 1,775 bytes
- 59-2-216 Commission to furnish list of patented lands to county assessors.
- WP Zipped -- 1,916 bytes
- 59-2-217 Property escaping assessment -- Duties of assessing authority -- Property willfully concealed -- Penalties.
- WP Zipped -- 1,864 bytes
- 59-2-301 Assessment by county assessor.
- WP Zipped -- 1,495 bytes
- 59-2-301.1 Assessment of property subject to a conservation easement -- Assessment of golf course or hunting club.
- WP Zipped -- 2,556 bytes
- 59-2-301.2 Definitions -- Assessment of property subject to a minimum parcel size -- Other factors affecting fair market value.
- WP Zipped -- 2,283 bytes
- 59-2-301.3 Definitions -- Assessment of real property subject to a low-income housing covenant.
- WP Zipped -- 1,978 bytes
- 59-2-302 Basis of property taxation for political subdivision.
- WP Zipped -- 1,670 bytes
- 59-2-303 General duties of county assessor.
- WP Zipped -- 2,013 bytes
- 59-2-303.1 Mandatory cyclical appraisals.
- WP Zipped -- 4,402 bytes
- 59-2-305 Listing property in taxing entities.
- WP Zipped -- 1,635 bytes
- 59-2-305.5 Boundary actions not effective for purposes of assessment until required documents are recorded.
- WP Zipped -- 2,548 bytes
- 59-2-306 Statements by taxpayers -- Power of assessors respecting statements.
- WP Zipped -- 2,781 bytes
- 59-2-307 Refusal by taxpayer to file signed statement -- Penalty -- Assessor to estimate value -- Reporting information to other counties.
- WP Zipped -- 3,087 bytes
- 59-2-308 Assessment in name of representative -- Assessment of property of decedents -- Assessment of property in litigation.
- WP Zipped -- 1,836 bytes
- 59-2-309 Property escaping assessment -- Duties of assessing authority -- Property willfully concealed -- Penalties.
- WP Zipped -- 2,101 bytes
- 59-2-310 Assessment in name of claimant as well as owner.
- WP Zipped -- 1,590 bytes
- 59-2-311 Completion and delivery of assessment book -- Signed statement required -- Contents of signed statement -- Adjustment of assessment in assessment book.
- WP Zipped -- 10,693 bytes
- 59-2-313 Assessor to furnish information to commission.
- WP Zipped -- 1,591 bytes
- 59-2-314 Penalty for failure to complete assessment book.
- WP Zipped -- 1,757 bytes
- 59-2-315 Liability for willful failure or neglect of duty -- Action on official bond -- Judgment.
- WP Zipped -- 1,965 bytes
- 59-2-320 Total property valuation.
- WP Zipped -- 1,554 bytes
- 59-2-321 Extension of taxes on assessment book.
- WP Zipped -- 1,735 bytes
- 59-2-322 Transmittal of statement to commission.
- WP Zipped -- 1,801 bytes
- 59-2-323 Changes ordered by commission.
- WP Zipped -- 2,105 bytes
- 59-2-324 Entering corrected sum of taxes in assessment book.
- WP Zipped -- 1,774 bytes
- 59-2-325 Statement transmitted to commission and state auditor.
- WP Zipped -- 1,823 bytes
- 59-2-326 Assessment roll delivered to county treasurer.
- WP Zipped -- 1,836 bytes
- 59-2-327 Taxes charged to county treasurer.
- WP Zipped -- 2,075 bytes
- 59-2-328 Duty of auditor upon termination of treasurer's term of office.
- WP Zipped -- 1,582 bytes
- 59-2-329 Verification of auditor's statements.
- WP Zipped -- 1,532 bytes
- 59-2-330 Campers -- Registration certificates and decals obtained from county assessor -- Contents of certificates.
- WP Zipped -- 1,771 bytes
- 59-2-401 Assessment of transitory personal property.
- WP Zipped -- 1,852 bytes
- 59-2-402 Proportional assessment of transitory personal property brought from outside state -- Exemptions -- Reporting requirements -- Penalty for failure to file report -- Claims for rebates and adjustments.
- WP Zipped -- 3,323 bytes
- 59-2-403 Assessment of interstate state-assessed commercial vehicles -- Apportionment.
- WP Zipped -- 1,651 bytes
- 59-2-404 Uniform fee on aircraft -- Collection of fee by commission -- Distribution of fees.
- WP Zipped -- 2,304 bytes
- 59-2-405 Uniform fee on tangible personal property required to be registered with the state -- Distribution of revenues -- Appeals.
- WP Zipped -- 2,914 bytes
- 59-2-405.1 Uniform fee on certain vehicles weighing 12,000 pounds or less -- Distribution of revenues -- Appeals.
- WP Zipped -- 3,253 bytes
- 59-2-405.2 Definitions -- Uniform statewide fee on certain tangible personal property -- Distribution of revenues -- Rulemaking authority -- Determining the length of a vessel.
- WP Zipped -- 9,263 bytes
- 59-2-405.3 Uniform statewide fee on motor homes -- Distribution of revenues.
- WP Zipped -- 2,829 bytes
- 59-2-406 Collection of uniform fees and other motor vehicle fees.
- WP Zipped -- 4,072 bytes
- 59-2-407 Administration of uniform fees.
- WP Zipped -- 2,864 bytes
- 59-2-501 Short title.
- WP Zipped -- 1,438 bytes
- 59-2-502 Definitions.
- WP Zipped -- 3,407 bytes
- 59-2-503 Qualifications for agricultural use assessment.
- WP Zipped -- 3,570 bytes
- 59-2-504 Exclusions from designation as agricultural use -- Exception.
- WP Zipped -- 2,424 bytes
- 59-2-505 Indicia of value for agricultural use assessment -- Inclusion of fair market value on certain property tax notices.
- WP Zipped -- 2,414 bytes
- 59-2-506 Rollback tax -- Penalty -- Computation of tax -- Procedure -- Lien -- Interest -- Notice -- Collection -- Distribution -- Appeal to county board of equalization.
- WP Zipped -- 3,928 bytes
- 59-2-506.5 Conservation easement rollback tax -- One-time in lieu fee payment -- Computation -- Lien -- Interest -- Notice -- Procedure -- Collection -- Distribution.
- WP Zipped -- 3,794 bytes
- 59-2-507 Land included as agricultural -- Site of farmhouse excluded -- Taxation of structures and site of farmhouse.
- WP Zipped -- 1,855 bytes
- 59-2-508 Application -- Signed statement -- Consent to creation of a lien -- Consent to audit and review -- Notice.
- WP Zipped -- 3,310 bytes
- 59-2-509 Change of ownership or legal description.
- WP Zipped -- 2,123 bytes
- 59-2-510 Separation of land.
- WP Zipped -- 1,684 bytes
- 59-2-511 Acquisition of land by governmental entity -- Requirements -- Rollback tax -- One-time in lieu fee payment -- Passage of title.
- WP Zipped -- 3,777 bytes
- 59-2-512 Land located in more than one county.
- WP Zipped -- 1,756 bytes
- 59-2-513 Tax list and duplicate.
- WP Zipped -- 1,584 bytes
- 59-2-514 State Farmland Evaluation Advisory Committee -- Membership -- Duties.
- WP Zipped -- 2,002 bytes
- 59-2-515 Rules prescribed by commission.
- WP Zipped -- 1,486 bytes
- 59-2-701 Appraisal by certified or licensed appraisers only -- Certification of elected county assessors.
- WP Zipped -- 2,580 bytes
- 59-2-702 Education and training of appraisers -- Continuing education for appraisers and county assessors.
- WP Zipped -- 2,141 bytes
- 59-2-703 Commission to assist county assessors -- Appraisers provided upon request -- Costs of services -- Contingency fee arrangements prohibited.
- WP Zipped -- 2,499 bytes
- 59-2-704 Assessment studies -- Sharing of data -- Factoring assessment rates -- Corrective action.
- WP Zipped -- 2,697 bytes
- 59-2-704.5 Commission to adopt rules -- Legislative review.
- WP Zipped -- 2,120 bytes
- 59-2-705 Personal property audits -- Records confidential -- Cost.
- WP Zipped -- 1,975 bytes
- 59-2-801 Apportionment of property assessed by commission.
- WP Zipped -- 4,015 bytes
- 59-2-802 Statement of commission transmitted to county auditors -- Contents of statement -- Duties of auditors -- Change of assessment prohibited.
- WP Zipped -- 2,055 bytes
- 59-2-803 Statement transmitted by county auditors to governing bodies -- Contents of statement.
- WP Zipped -- 1,922 bytes
- 59-2-804 Interstate allocation of mobile flight equipment.
- WP Zipped -- 2,887 bytes
- 59-2-901 Determination of rate by commission -- Transmittal to county and state auditors.
- WP Zipped -- 1,797 bytes
- 59-2-902 Minimum basic tax levy for school districts.
- WP Zipped -- 3,291 bytes
- 59-2-903 Remittance to credit of Uniform School Fund of money in excess of basic state-supported school program -- Manner.
- WP Zipped -- 1,989 bytes
- 59-2-904
Participation by district in state's contributions to state-supported levy program.
- WP Zipped -- 1,878 bytes
- 59-2-905 Legislature to set minimum rate of levy for state's contribution to minimum school program -- Matters to be considered -- Commission to transmit rate to auditors -- Acknowledgment of receipt.
- WP Zipped -- 1,908 bytes
- 59-2-906 Rates fixed by commission valid.
- WP Zipped -- 1,499 bytes
- 59-2-908 Single aggregate limitation -- Maximum levy.
- WP Zipped -- 2,348 bytes
- 59-2-909 Time for adoption of levy -- County purpose requirement.
- WP Zipped -- 1,597 bytes
- 59-2-910 Amount available for each purpose.
- WP Zipped -- 1,498 bytes
- 59-2-911 Exceptions to maximum levy limitation.
- WP Zipped -- 3,266 bytes
- 59-2-912 Time for adoption of levy -- Certification to county auditor.
- WP Zipped -- 2,469 bytes
- 59-2-913 Definitions -- Statement of amount and purpose of levy -- Contents of statement -- Filing with county auditor -- Transmittal to commission -- Calculations for establishing tax levies -- Format of statement.
- WP Zipped -- 2,654 bytes
- 59-2-914 Excess levies -- Commission to recalculate levy -- Notice to implement adjusted levies to county auditor.
- WP Zipped -- 2,549 bytes
- 59-2-916 Tax for development of Colorado River Water Project.
- WP Zipped -- 1,652 bytes
- 59-2-917 Use of funds.
- WP Zipped -- 1,752 bytes
- 59-2-918.5 Hearings on judgment levies -- Advertisement.
- WP Zipped -- 2,543 bytes
- 59-2-918.6 New and remaining school district budgets -- Advertisement -- Public hearing.
- WP Zipped -- 2,549 bytes
- 59-2-919 Notice, public hearing, and resolution requirements for certain tax increases -- Exceptions -- Applicability of provisions.
- WP Zipped -- 8,083 bytes
- 59-2-919.1 Notice of property valuation and tax changes.
- WP Zipped -- 3,298 bytes
- 59-2-919.2 Consolidated advertisement of public hearings.
- WP Zipped -- 4,101 bytes
- 59-2-920 Resolution and levy to be forwarded to commission -- Exception.
- WP Zipped -- 1,869 bytes
- 59-2-921 Changes in assessment roll -- Rate adjustments -- Exemption from notice and public hearing provisions.
- WP Zipped -- 2,272 bytes
- 59-2-922 Replacement resolution for greater tax rate.
- WP Zipped -- 1,771 bytes
- 59-2-923 Expenditures of money prior to adoption of budget or tax rate.
- WP Zipped -- 1,759 bytes
- 59-2-924
Report of valuation of property to county auditor and commission -- Transmittal by auditor to governing bodies -- Certified tax rate -- Calculation of certified tax rate -- Rulemaking authority -- Adoption of tentative budget.
- WP Zipped -- 6,198 bytes
- 59-2-924.1 Commission authorized to adjust taxing entity's certified rate for clerical error -- Requirements -- Amount of adjustment.
- WP Zipped -- 2,412 bytes
- 59-2-924.2 Adjustments to the calculation of a taxing entity's certified tax rate.
- WP Zipped -- 5,614 bytes
- 59-2-924.3
Adjustment of the calculation of the certified tax rate for a school district imposing a capital local levy in a county of the first class.
- WP Zipped -- 2,813 bytes
- 59-2-926 Proposed tax increase by state -- Notice -- Contents -- Dates.
- WP Zipped -- 3,071 bytes
- 59-2-1001 County board of equalization -- Public hearings -- Hearing officers -- Notice of decision -- Rulemaking.
- WP Zipped -- 2,415 bytes
- 59-2-1002 Change in assessment -- Force and effect -- Additional assessments -- Notice to interested persons.
- WP Zipped -- 2,159 bytes
- 59-2-1003 Power of county board to increase or decrease assessment.
- WP Zipped -- 1,653 bytes
- 59-2-1004 Appeal to county board of equalization -- Real property -- Time period for appeal -- Decision of board -- Extensions approved by commission -- Appeal to commission.
- WP Zipped -- 3,584 bytes
- 59-2-1004.5 Valuation adjustment for decrease in taxable value caused by a natural disaster.
- WP Zipped -- 3,227 bytes
- 59-2-1004.6 Tax relief for decrease in fair market value due to access interruption.
- WP Zipped -- 3,107 bytes
- 59-2-1005 Procedures for appeal of personal property valuation -- Time for appeal -- Hearing -- Decision -- Appeal to commission.
- WP Zipped -- 3,112 bytes
- 59-2-1006 Appeal to commission -- Duties of auditor -- Decision by commission.
- WP Zipped -- 2,633 bytes
- 59-2-1007 Objection to assessment by commission -- Application -- Contents of application -- Amending an application -- Hearings -- Appeals.
- WP Zipped -- 3,978 bytes
- 59-2-1008 Investigations by commission -- Assessment of escaped property -- Increase or decrease of assessed valuation.
- WP Zipped -- 2,099 bytes
- 59-2-1009 Equalization based on reports of county auditors.
- WP Zipped -- 1,569 bytes
- 59-2-1010 Statement of equalization to be sent to county auditors.
- WP Zipped -- 1,686 bytes
- 59-2-1011 Record of changes -- Form and contents of signed statement.
- WP Zipped -- 1,826 bytes
- 59-2-1101 Exemption of certain property -- Proportional payments for certain property -- County legislative body authority to adopt rules or ordinances.
- WP Zipped -- 4,218 bytes
- 59-2-1102 Determination of exemptions by board of equalization -- Appeal -- Application for exemption -- Annual statement -- Exceptions.
- WP Zipped -- 4,521 bytes
- 59-2-1103 State lands exemption -- Exceptions to exemption.
- WP Zipped -- 2,489 bytes
- 59-2-1104 Definitions -- Veteran's exemption -- Amount of veteran's exemption.
- WP Zipped -- 4,896 bytes
- 59-2-1105 Application for veteran's exemption -- Rulemaking authority -- Statement -- County authority to make refunds.
- WP Zipped -- 5,859 bytes
- 59-2-1106 Exemption of property owned by blind persons or their unmarried surviving spouses or minor orphans -- Amount -- Application -- County authority to make refunds.
- WP Zipped -- 3,083 bytes
- 59-2-1107 Indigent persons -- Amount of abatement.
- WP Zipped -- 1,764 bytes
- 59-2-1108 Indigent persons -- Deferral of taxes -- Interest rate -- Treatment of deferred taxes.
- WP Zipped -- 2,685 bytes
- 59-2-1109 Indigent persons -- Deferral or abatement -- Application -- County authority to make refunds.
- WP Zipped -- 3,704 bytes
- 59-2-1110 Exemption of property used to furnish power for irrigation purposes -- Computation of power used for irrigation.
- WP Zipped -- 2,157 bytes
- 59-2-1111 Exemption of property used for irrigation purposes -- Exemption of a nonprofit entity's property used for water purposes.
- WP Zipped -- 2,503 bytes
- 59-2-1112 Livestock exemption.
- WP Zipped -- 1,558 bytes
- 59-2-1113 Exemption of household furnishings.
- WP Zipped -- 1,555 bytes
- 59-2-1114 Exemption of inventory or other tangible personal property held for sale.
- WP Zipped -- 2,673 bytes
- 59-2-1115 Exemption of certain tangible personal property.
- WP Zipped -- 3,176 bytes
- 59-2-1201 Purpose of part.
- WP Zipped -- 1,838 bytes
- 59-2-1202 Definitions.
- WP Zipped -- 5,244 bytes
- 59-2-1203 Right to file claim -- Death of claimant.
- WP Zipped -- 2,682 bytes
- 59-2-1204 Renter's and homeowner's credits authorized -- No interest allowed.
- WP Zipped -- 1,943 bytes
- 59-2-1205 Time for filing claim for renter's credit.
- WP Zipped -- 1,579 bytes
- 59-2-1206 Application for homeowner's credit -- Time for filing -- Payment from General Fund.
- WP Zipped -- 2,552 bytes
- 59-2-1207 Claim applied against tax liability -- One claimant per household per year.
- WP Zipped -- 1,794 bytes
- 59-2-1208 Amount of homeowner's credit -- Cost-of-living adjustment -- Limitation -- General Fund as source of credit -- Dependent credit.
- WP Zipped -- 2,943 bytes
- 59-2-1209 Amount of renter's credit -- Cost-of-living adjustment -- Limitation -- General Fund as source of credit -- Maximum credit -- Renter's credit may be claimed only for rent that does not constitute a rental assistance payment -- Dependent credit.
- WP Zipped -- 3,162 bytes
- 59-2-1211 Commission to provide forms and instructions -- County may prepare forms and instructions -- County legislative body authority to adopt rules or ordinances.
- WP Zipped -- 1,903 bytes
- 59-2-1213 Statement required of renter claimant.
- WP Zipped -- 1,600 bytes
- 59-2-1214 Redetermination of claim by commission or county.
- WP Zipped -- 1,718 bytes
- 59-2-1215 Fraudulent or negligently prepared claim -- Penalties and interest -- Procedure.
- WP Zipped -- 2,111 bytes
- 59-2-1216 Rented homestead -- Rent constituting property taxes.
- WP Zipped -- 1,611 bytes
- 59-2-1217 Denial of relief -- Appeal.
- WP Zipped -- 1,589 bytes
- 59-2-1219 Claim disallowed if residence obtained for purpose of receiving benefits.
- WP Zipped -- 1,563 bytes
- 59-2-1220 Extension of time for filing claim -- County authority to make refunds.
- WP Zipped -- 2,235 bytes
- 59-2-1301 Tax has effect of judgment -- Lien has effect of execution.
- WP Zipped -- 1,639 bytes
- 59-2-1302 Assessor or treasurer's duties -- Collection of uniform fees and taxes on personal property -- Unpaid tax or unpaid uniform fee is a lien -- Delinquency interest -- Rate.
- WP Zipped -- 3,286 bytes
- 59-2-1303 Seizure and sale -- Method and procedure.
- WP Zipped -- 3,423 bytes
- 59-2-1304 Rate of previous year governs -- Proration among taxing units -- Effective date of boundary changes for assessment.
- WP Zipped -- 2,162 bytes
- 59-2-1305 Entries of payments made -- Payments to county treasurer.
- WP Zipped -- 2,038 bytes
- 59-2-1306 Collection after taxpayer moves from county -- Evidence of tax due -- Costs of collection.
- WP Zipped -- 1,982 bytes
- 59-2-1307 Entries of tax payments made on rail cars or state-assessed commercial vehicles.
- WP Zipped -- 2,129 bytes
- 59-2-1308 Property assessed by commission -- Collection procedures -- Exceptions.
- WP Zipped -- 2,439 bytes
- 59-2-1308.5 Equal payment agreements.
- WP Zipped -- 3,021 bytes
- 59-2-1309 Publication of delinquency -- Seizure and sale -- Redemption -- Distribution of proceeds.
- WP Zipped -- 2,704 bytes
- 59-2-1310 Collection by seizure and sale -- Procedure -- Costs.
- WP Zipped -- 2,609 bytes
- 59-2-1311 Treasurer to advise commission of taxes unpaid on its assessments -- Notice to property owners.
- WP Zipped -- 1,788 bytes
- 59-2-1312 Examination of books of county officers by state officers.
- WP Zipped -- 1,554 bytes
- 59-2-1313 Attorney general to prosecute delinquent officers.
- WP Zipped -- 1,582 bytes
- 59-2-1314 Informalities and time prescribed for action -- Effect on validity of tax.
- WP Zipped -- 1,559 bytes
- 59-2-1315 Disposition of fines and forfeitures.
- WP Zipped -- 1,532 bytes
- 59-2-1316 Annual settlements between county assessor, county treasurer, and county auditor.
- WP Zipped -- 1,638 bytes
- 59-2-1317 Index of property owners -- Tax notice -- Contents of notice.
- WP Zipped -- 2,581 bytes
- 59-2-1318 Date of payment of property tax -- Notation on assessment roll.
- WP Zipped -- 1,538 bytes
- 59-2-1319 Receipts for payments -- Payment by warrant -- Cash payments required -- Exceptions.
- WP Zipped -- 1,789 bytes
- 59-2-1320 Settlements with county legislative bodies.
- WP Zipped -- 1,754 bytes
- 59-2-1321 Erroneous or illegal assessments -- Deductions and refunds.
- WP Zipped -- 1,814 bytes
- 59-2-1322 Property assessed more than once.
- WP Zipped -- 1,572 bytes
- 59-2-1323 Undivided interests in real estate -- Interest of delinquent co-owner only to be sold.
- WP Zipped -- 1,679 bytes
- 59-2-1324 Taxes to be paid before distribution of estate of a deceased person.
- WP Zipped -- 1,628 bytes
- 59-2-1325 Nature and extent of lien -- Time of attachment -- Effective date of boundary changes for assessment.
- WP Zipped -- 2,035 bytes
- 59-2-1326 Illegal tax -- Injunction to restrain collection.
- WP Zipped -- 1,699 bytes
- 59-2-1327 Payment of tax under protest -- Circumstances where authorized -- Action to recover tax paid.
- WP Zipped -- 1,696 bytes
- 59-2-1328 Judgment or order against state or taxing entity -- Payment to taxpayer -- County recovery of portion of payment to taxpayer from the state or a taxing entity other than the county.
- WP Zipped -- 2,518 bytes
- 59-2-1329 Right to injunction limited.
- WP Zipped -- 1,707 bytes
- 59-2-1330 Payment of property taxes -- Payments to taxpayer by state or taxing entity -- Refund of penalties paid by taxpayer -- Refund of interest paid by taxpayer -- Payment of interest to taxpayer -- Judgment levy -- Objections to assessments by the commission -- Time periods for making payments to taxpayer.
- WP Zipped -- 4,954 bytes
- 59-2-1331 Date tax is delinquent -- Penalty -- Interest -- Payments -- Refund of prepayment.
- WP Zipped -- 3,555 bytes
- 59-2-1332 Extension of date of delinquency.
- WP Zipped -- 2,058 bytes
- 59-2-1332.5 Mailing notice of delinquency or publication of delinquent list -- Contents -- Notice -- Definitions.
- WP Zipped -- 3,739 bytes
- 59-2-1333 Errors or omissions -- In assessment book -- Authority to correct.
- WP Zipped -- 1,680 bytes
- 59-2-1334 Ommission, error, or defect in delinquent lists -- Republication.
- WP Zipped -- 1,637 bytes
- 59-2-1335 Abbreviations permitted in proceedings.
- WP Zipped -- 3,371 bytes
- 59-2-1337 Pro rata application of ad valorem tax on property taken by eminent domain or by right of entry agreement.
- WP Zipped -- 1,857 bytes
- 59-2-1338 Record of delinquent taxes -- Contents of record.
- WP Zipped -- 1,945 bytes
- 59-2-1339 Form of treasurer's certificate -- Contents of form.
- WP Zipped -- 10,560 bytes
- 59-2-1342 Assessment and sale of property after attachment of county tax lien.
- WP Zipped -- 1,768 bytes
- 59-2-1343 Tax Sale Listing.
- WP Zipped -- 1,672 bytes
- 59-2-1345 Daily statement of accounts -- Audits.
- WP Zipped -- 2,299 bytes
- 59-2-1346 Redemption -- Time allowed.
- WP Zipped -- 2,318 bytes
- 59-2-1347 Redemption -- Adjustment or deferral of taxes -- Interest.
- WP Zipped -- 2,996 bytes
- 59-2-1348 Certificate of redemption.
- WP Zipped -- 1,610 bytes
- 59-2-1349 Co-owners -- Procedures for redemption.
- WP Zipped -- 1,671 bytes
- 59-2-1350 Land irregularly or erroneously assessed not to be sold.
- WP Zipped -- 1,866 bytes
- 59-2-1351 Sales by county -- Notice of tax sale -- Entries on record.
- WP Zipped -- 3,184 bytes
- 59-2-1351.1 Tax sale -- Combining certain parcels -- Acceptable bids -- Deeds.
- WP Zipped -- 4,387 bytes
- 59-2-1351.3 No purchaser at tax sale -- Property struck off to county.
- WP Zipped -- 2,285 bytes
- 59-2-1351.5 Disposition of property struck off to county.
- WP Zipped -- 3,150 bytes
- 59-2-1351.7 Partial interest tax sales.
- WP Zipped -- 2,130 bytes
- 59-2-1352 Purchaser of invalid tax title -- Purchaser's lien -- Extent of lien -- Priority of lien -- Foreclosure of lien.
- WP Zipped -- 2,188 bytes
- 59-2-1353 Foreclosure of lien claimed by county -- Time -- Venue -- Parties -- Pleading.
- WP Zipped -- 2,061 bytes
- 59-2-1354 Notice of intention to foreclose -- Service of notice.
- WP Zipped -- 1,814 bytes
- 59-2-1355 Trial -- Findings -- Decree.
- WP Zipped -- 2,467 bytes
- 59-2-1356 Sale -- Certificate of sale to be issued.
- WP Zipped -- 1,758 bytes
- 59-2-1357 Redemption at foreclosure sale.
- WP Zipped -- 1,560 bytes
- 59-2-1358 Foreclosure deemed a cumulative remedy.
- WP Zipped -- 1,608 bytes
- 59-2-1359 Collection of taxes -- Removal or destruction of property.
- WP Zipped -- 1,931 bytes
- 59-2-1360 Proceedings before commission.
- WP Zipped -- 1,604 bytes
- 59-2-1361 Notice of findings -- Proceedings in district court -- Injunction -- Determining taxes due -- Security during proceedings.
- WP Zipped -- 3,140 bytes
- 59-2-1362 Certified copy of tax sale record prima facie evidence of regularity.
- WP Zipped -- 1,821 bytes
- 59-2-1363 Misnomer or mistake as to ownership does not affect sale.
- WP Zipped -- 1,581 bytes
- 59-2-1364 Record of deeds issued -- Acknowledgment.
- WP Zipped -- 1,649 bytes
- 59-2-1365 Payment to taxing entities by county treasurer -- Investment of proceeds -- Transfer and receipt of money between taxing entities.
- WP Zipped -- 2,942 bytes
- 59-2-1366 Apportionment of redemption or assignment money.
- WP Zipped -- 1,860 bytes
- 59-2-1372 Auditor duties -- Final settlement with treasurer -- Delinquent Tax Control Account.
- WP Zipped -- 1,733 bytes
- 59-2-1501 Title.
- WP Zipped -- 1,515 bytes
- 59-2-1502 Definitions.
- WP Zipped -- 2,010 bytes
- 59-2-1503 Property tax treatment of transportable factory-built housing units.
- WP Zipped -- 1,939 bytes
- 59-2-1601 Definitions.
- WP Zipped -- 3,165 bytes
- 59-2-1602 Property Tax Valuation Agency Fund -- Creation -- Statewide levy -- Additional county levy permitted.
- WP Zipped -- 5,026 bytes
- 59-2-1603 Disbursement of money in the Property Tax Valuation Agency Fund -- Use of funds.
- WP Zipped -- 3,461 bytes
- 59-2-1604 Additional levies by counties.
- WP Zipped -- 2,297 bytes
- 59-2-1605 Accounting records for levies.
- WP Zipped -- 1,671 bytes
- 59-2-1606 CAMA system funding for counties -- Disbursements to the Multicounty Appraisal Trust -- Use of funds.
- WP Zipped -- 2,892 bytes
means this portion of the Utah Code has been modified since the last update on 1 November 2011.
Last revised: 11 January 2012