Utah Code -- Title 59 -- Chapter 02 -- Property Tax Act

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Updated: 11 January 2012

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59-2-101 Short title.

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59-2-102 Definitions.

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59-2-103 Rate of assessment of property -- Residential property.

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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.

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59-2-104 Situs of property for tax purposes.

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59-2-105 Situs of public utilities, bridges, ferries, and canals.

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59-2-107 Classes of personal property -- Rulemaking authority.

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59-2-108 Depreciation schedule for certain taxable tangible personal property.

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59-2-201 Assessment by commission -- Determination of value of mining property -- Notification of assessment -- Local assessment of property assessed by the unitary method.

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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.

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59-2-203 Record of assessment of railroads and other companies -- Review by county assessor.

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59-2-204 Record of assessment of public utility and air travel companies -- Review by county assessor.

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59-2-205 Record of assessment of mines -- Review by county assessor.

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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.

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59-2-208 Duties of commission and county auditors relative to mines.

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59-2-209 Assessment of improvements, machinery, or structures placed on mines.

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59-2-210 Collection and enforcement of tax on mines -- Lien -- Tax liability of owners of fractional interests -- Duties of unit operators -- Penalties.

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59-2-211 Security for tax on uranium and vanadium mining properties.

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59-2-212 Equalization of values -- Hearings.

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59-2-213 Duty to furnish assessment roll to counties.

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59-2-214 Commission to furnish forms for taxpayers' statements.

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59-2-215 Chief executive officer of state agency to furnish lists of sold lands.

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59-2-216 Commission to furnish list of patented lands to county assessors.

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59-2-217 Property escaping assessment -- Duties of assessing authority -- Property willfully concealed -- Penalties.

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59-2-301 Assessment by county assessor.

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59-2-301.1 Assessment of property subject to a conservation easement -- Assessment of golf course or hunting club.

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59-2-301.2 Definitions -- Assessment of property subject to a minimum parcel size -- Other factors affecting fair market value.

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59-2-301.3 Definitions -- Assessment of real property subject to a low-income housing covenant.

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59-2-302 Basis of property taxation for political subdivision.

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59-2-303 General duties of county assessor.

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59-2-303.1 Mandatory cyclical appraisals.

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59-2-305 Listing property in taxing entities.

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59-2-305.5 Boundary actions not effective for purposes of assessment until required documents are recorded.

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59-2-306 Statements by taxpayers -- Power of assessors respecting statements.

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59-2-307 Refusal by taxpayer to file signed statement -- Penalty -- Assessor to estimate value -- Reporting information to other counties.

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59-2-308 Assessment in name of representative -- Assessment of property of decedents -- Assessment of property in litigation.

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59-2-309 Property escaping assessment -- Duties of assessing authority -- Property willfully concealed -- Penalties.

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59-2-310 Assessment in name of claimant as well as owner.

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59-2-311 Completion and delivery of assessment book -- Signed statement required -- Contents of signed statement -- Adjustment of assessment in assessment book.

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59-2-313 Assessor to furnish information to commission.

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59-2-314 Penalty for failure to complete assessment book.

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59-2-315 Liability for willful failure or neglect of duty -- Action on official bond -- Judgment.

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59-2-320 Total property valuation.

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59-2-321 Extension of taxes on assessment book.

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59-2-322 Transmittal of statement to commission.

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59-2-323 Changes ordered by commission.

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59-2-324 Entering corrected sum of taxes in assessment book.

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59-2-325 Statement transmitted to commission and state auditor.

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59-2-326 Assessment roll delivered to county treasurer.

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59-2-327 Taxes charged to county treasurer.

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59-2-328 Duty of auditor upon termination of treasurer's term of office.

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59-2-329 Verification of auditor's statements.

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59-2-330 Campers -- Registration certificates and decals obtained from county assessor -- Contents of certificates.

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59-2-401 Assessment of transitory personal property.

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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.

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59-2-403 Assessment of interstate state-assessed commercial vehicles -- Apportionment.

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59-2-404 Uniform fee on aircraft -- Collection of fee by commission -- Distribution of fees.

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59-2-405 Uniform fee on tangible personal property required to be registered with the state -- Distribution of revenues -- Appeals.

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59-2-405.1 Uniform fee on certain vehicles weighing 12,000 pounds or less -- Distribution of revenues -- Appeals.

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59-2-405.2 Definitions -- Uniform statewide fee on certain tangible personal property -- Distribution of revenues -- Rulemaking authority -- Determining the length of a vessel.

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59-2-405.3 Uniform statewide fee on motor homes -- Distribution of revenues.

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59-2-406 Collection of uniform fees and other motor vehicle fees.

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59-2-407 Administration of uniform fees.

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59-2-501 Short title.

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59-2-502 Definitions.

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59-2-503 Qualifications for agricultural use assessment.

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59-2-504 Exclusions from designation as agricultural use -- Exception.

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59-2-505 Indicia of value for agricultural use assessment -- Inclusion of fair market value on certain property tax notices.

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59-2-506 Rollback tax -- Penalty -- Computation of tax -- Procedure -- Lien -- Interest -- Notice -- Collection -- Distribution -- Appeal to county board of equalization.

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59-2-506.5 Conservation easement rollback tax -- One-time in lieu fee payment -- Computation -- Lien -- Interest -- Notice -- Procedure -- Collection -- Distribution.

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59-2-507 Land included as agricultural -- Site of farmhouse excluded -- Taxation of structures and site of farmhouse.

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59-2-508 Application -- Signed statement -- Consent to creation of a lien -- Consent to audit and review -- Notice.

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59-2-509 Change of ownership or legal description.

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59-2-510 Separation of land.

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59-2-511 Acquisition of land by governmental entity -- Requirements -- Rollback tax -- One-time in lieu fee payment -- Passage of title.

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59-2-512 Land located in more than one county.

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59-2-513 Tax list and duplicate.

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59-2-514 State Farmland Evaluation Advisory Committee -- Membership -- Duties.

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59-2-515 Rules prescribed by commission.

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59-2-701 Appraisal by certified or licensed appraisers only -- Certification of elected county assessors.

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59-2-702 Education and training of appraisers -- Continuing education for appraisers and county assessors.

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59-2-703 Commission to assist county assessors -- Appraisers provided upon request -- Costs of services -- Contingency fee arrangements prohibited.

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59-2-704 Assessment studies -- Sharing of data -- Factoring assessment rates -- Corrective action.

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59-2-704.5 Commission to adopt rules -- Legislative review.

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59-2-705 Personal property audits -- Records confidential -- Cost.

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59-2-801 Apportionment of property assessed by commission.

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59-2-802 Statement of commission transmitted to county auditors -- Contents of statement -- Duties of auditors -- Change of assessment prohibited.

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59-2-803 Statement transmitted by county auditors to governing bodies -- Contents of statement.

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59-2-804 Interstate allocation of mobile flight equipment.

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59-2-901 Determination of rate by commission -- Transmittal to county and state auditors.

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59-2-902 Minimum basic tax levy for school districts.

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59-2-903 Remittance to credit of Uniform School Fund of money in excess of basic state-supported school program -- Manner.

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59-2-904 Participation by district in state's contributions to state-supported levy program.

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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.

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59-2-906 Rates fixed by commission valid.

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59-2-908 Single aggregate limitation -- Maximum levy.

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59-2-909 Time for adoption of levy -- County purpose requirement.

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59-2-910 Amount available for each purpose.

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59-2-911 Exceptions to maximum levy limitation.

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59-2-912 Time for adoption of levy -- Certification to county auditor.

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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.

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59-2-914 Excess levies -- Commission to recalculate levy -- Notice to implement adjusted levies to county auditor.

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59-2-916 Tax for development of Colorado River Water Project.

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59-2-917 Use of funds.

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59-2-918.5 Hearings on judgment levies -- Advertisement.

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59-2-918.6 New and remaining school district budgets -- Advertisement -- Public hearing.

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59-2-919 Notice, public hearing, and resolution requirements for certain tax increases -- Exceptions -- Applicability of provisions.

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59-2-919.1 Notice of property valuation and tax changes.

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59-2-919.2 Consolidated advertisement of public hearings.

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59-2-920 Resolution and levy to be forwarded to commission -- Exception.

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59-2-921 Changes in assessment roll -- Rate adjustments -- Exemption from notice and public hearing provisions.

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59-2-922 Replacement resolution for greater tax rate.

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59-2-923 Expenditures of money prior to adoption of budget or tax rate.

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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.

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59-2-924.1 Commission authorized to adjust taxing entity's certified rate for clerical error -- Requirements -- Amount of adjustment.

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59-2-924.2 Adjustments to the calculation of a taxing entity's certified tax rate.

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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.

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59-2-926 Proposed tax increase by state -- Notice -- Contents -- Dates.

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59-2-1001 County board of equalization -- Public hearings -- Hearing officers -- Notice of decision -- Rulemaking.

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59-2-1002 Change in assessment -- Force and effect -- Additional assessments -- Notice to interested persons.

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59-2-1003 Power of county board to increase or decrease assessment.

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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.

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59-2-1004.5 Valuation adjustment for decrease in taxable value caused by a natural disaster.

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59-2-1004.6 Tax relief for decrease in fair market value due to access interruption.

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59-2-1005 Procedures for appeal of personal property valuation -- Time for appeal -- Hearing -- Decision -- Appeal to commission.

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59-2-1006 Appeal to commission -- Duties of auditor -- Decision by commission.

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59-2-1007 Objection to assessment by commission -- Application -- Contents of application -- Amending an application -- Hearings -- Appeals.

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59-2-1008 Investigations by commission -- Assessment of escaped property -- Increase or decrease of assessed valuation.

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59-2-1009 Equalization based on reports of county auditors.

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59-2-1010 Statement of equalization to be sent to county auditors.

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59-2-1011 Record of changes -- Form and contents of signed statement.

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59-2-1101 Exemption of certain property -- Proportional payments for certain property -- County legislative body authority to adopt rules or ordinances.

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59-2-1102 Determination of exemptions by board of equalization -- Appeal -- Application for exemption -- Annual statement -- Exceptions.

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59-2-1103 State lands exemption -- Exceptions to exemption.

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59-2-1104 Definitions -- Veteran's exemption -- Amount of veteran's exemption.

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59-2-1105 Application for veteran's exemption -- Rulemaking authority -- Statement -- County authority to make refunds.

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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.

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59-2-1107 Indigent persons -- Amount of abatement.

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59-2-1108 Indigent persons -- Deferral of taxes -- Interest rate -- Treatment of deferred taxes.

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59-2-1109 Indigent persons -- Deferral or abatement -- Application -- County authority to make refunds.

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59-2-1110 Exemption of property used to furnish power for irrigation purposes -- Computation of power used for irrigation.

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59-2-1111 Exemption of property used for irrigation purposes -- Exemption of a nonprofit entity's property used for water purposes.

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59-2-1112 Livestock exemption.

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59-2-1113 Exemption of household furnishings.

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59-2-1114 Exemption of inventory or other tangible personal property held for sale.

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59-2-1115 Exemption of certain tangible personal property.

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59-2-1201 Purpose of part.

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59-2-1202 Definitions.

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59-2-1203 Right to file claim -- Death of claimant.

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59-2-1204 Renter's and homeowner's credits authorized -- No interest allowed.

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59-2-1205 Time for filing claim for renter's credit.

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59-2-1206 Application for homeowner's credit -- Time for filing -- Payment from General Fund.

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59-2-1207 Claim applied against tax liability -- One claimant per household per year.

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59-2-1208 Amount of homeowner's credit -- Cost-of-living adjustment -- Limitation -- General Fund as source of credit -- Dependent credit.

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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.

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59-2-1211 Commission to provide forms and instructions -- County may prepare forms and instructions -- County legislative body authority to adopt rules or ordinances.

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59-2-1213 Statement required of renter claimant.

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59-2-1214 Redetermination of claim by commission or county.

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59-2-1215 Fraudulent or negligently prepared claim -- Penalties and interest -- Procedure.

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59-2-1216 Rented homestead -- Rent constituting property taxes.

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59-2-1217 Denial of relief -- Appeal.

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59-2-1219 Claim disallowed if residence obtained for purpose of receiving benefits.

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59-2-1220 Extension of time for filing claim -- County authority to make refunds.

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59-2-1301 Tax has effect of judgment -- Lien has effect of execution.

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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.

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59-2-1303 Seizure and sale -- Method and procedure.

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59-2-1304 Rate of previous year governs -- Proration among taxing units -- Effective date of boundary changes for assessment.

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59-2-1305 Entries of payments made -- Payments to county treasurer.

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59-2-1306 Collection after taxpayer moves from county -- Evidence of tax due -- Costs of collection.

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59-2-1307 Entries of tax payments made on rail cars or state-assessed commercial vehicles.

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59-2-1308 Property assessed by commission -- Collection procedures -- Exceptions.

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59-2-1308.5 Equal payment agreements.

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59-2-1309 Publication of delinquency -- Seizure and sale -- Redemption -- Distribution of proceeds.

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59-2-1310 Collection by seizure and sale -- Procedure -- Costs.

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59-2-1311 Treasurer to advise commission of taxes unpaid on its assessments -- Notice to property owners.

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59-2-1312 Examination of books of county officers by state officers.

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59-2-1313 Attorney general to prosecute delinquent officers.

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59-2-1314 Informalities and time prescribed for action -- Effect on validity of tax.

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59-2-1315 Disposition of fines and forfeitures.

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59-2-1316 Annual settlements between county assessor, county treasurer, and county auditor.

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59-2-1317 Index of property owners -- Tax notice -- Contents of notice.

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59-2-1318 Date of payment of property tax -- Notation on assessment roll.

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59-2-1319 Receipts for payments -- Payment by warrant -- Cash payments required -- Exceptions.

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59-2-1320 Settlements with county legislative bodies.

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59-2-1321 Erroneous or illegal assessments -- Deductions and refunds.

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59-2-1322 Property assessed more than once.

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59-2-1323 Undivided interests in real estate -- Interest of delinquent co-owner only to be sold.

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59-2-1324 Taxes to be paid before distribution of estate of a deceased person.

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59-2-1325 Nature and extent of lien -- Time of attachment -- Effective date of boundary changes for assessment.

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59-2-1326 Illegal tax -- Injunction to restrain collection.

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59-2-1327 Payment of tax under protest -- Circumstances where authorized -- Action to recover tax paid.

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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.

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59-2-1329 Right to injunction limited.

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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.

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59-2-1331 Date tax is delinquent -- Penalty -- Interest -- Payments -- Refund of prepayment.

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59-2-1332 Extension of date of delinquency.

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59-2-1332.5 Mailing notice of delinquency or publication of delinquent list -- Contents -- Notice -- Definitions.

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59-2-1333 Errors or omissions -- In assessment book -- Authority to correct.

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59-2-1334 Ommission, error, or defect in delinquent lists -- Republication.

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59-2-1335 Abbreviations permitted in proceedings.

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59-2-1337 Pro rata application of ad valorem tax on property taken by eminent domain or by right of entry agreement.

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59-2-1338 Record of delinquent taxes -- Contents of record.

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59-2-1339 Form of treasurer's certificate -- Contents of form.

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59-2-1342 Assessment and sale of property after attachment of county tax lien.

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59-2-1343 Tax Sale Listing.

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59-2-1345 Daily statement of accounts -- Audits.

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59-2-1346 Redemption -- Time allowed.

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59-2-1347 Redemption -- Adjustment or deferral of taxes -- Interest.

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59-2-1348 Certificate of redemption.

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59-2-1349 Co-owners -- Procedures for redemption.

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59-2-1350 Land irregularly or erroneously assessed not to be sold.

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59-2-1351 Sales by county -- Notice of tax sale -- Entries on record.

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59-2-1351.1 Tax sale -- Combining certain parcels -- Acceptable bids -- Deeds.

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59-2-1351.3 No purchaser at tax sale -- Property struck off to county.

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59-2-1351.5 Disposition of property struck off to county.

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59-2-1351.7 Partial interest tax sales.

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59-2-1352 Purchaser of invalid tax title -- Purchaser's lien -- Extent of lien -- Priority of lien -- Foreclosure of lien.

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59-2-1353 Foreclosure of lien claimed by county -- Time -- Venue -- Parties -- Pleading.

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59-2-1354 Notice of intention to foreclose -- Service of notice.

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59-2-1355 Trial -- Findings -- Decree.

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59-2-1356 Sale -- Certificate of sale to be issued.

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59-2-1357 Redemption at foreclosure sale.

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59-2-1358 Foreclosure deemed a cumulative remedy.

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59-2-1359 Collection of taxes -- Removal or destruction of property.

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59-2-1360 Proceedings before commission.

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59-2-1361 Notice of findings -- Proceedings in district court -- Injunction -- Determining taxes due -- Security during proceedings.

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59-2-1362 Certified copy of tax sale record prima facie evidence of regularity.

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59-2-1363 Misnomer or mistake as to ownership does not affect sale.

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59-2-1364 Record of deeds issued -- Acknowledgment.

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59-2-1365 Payment to taxing entities by county treasurer -- Investment of proceeds -- Transfer and receipt of money between taxing entities.

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59-2-1366 Apportionment of redemption or assignment money.

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59-2-1372 Auditor duties -- Final settlement with treasurer -- Delinquent Tax Control Account.

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59-2-1501 Title.

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59-2-1502 Definitions.

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59-2-1503 Property tax treatment of transportable factory-built housing units.

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59-2-1601 Definitions.

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59-2-1602 Property Tax Valuation Agency Fund -- Creation -- Statewide levy -- Additional county levy permitted.

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59-2-1603 Disbursement of money in the Property Tax Valuation Agency Fund -- Use of funds.

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59-2-1604 Additional levies by counties.

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59-2-1605 Accounting records for levies.

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59-2-1606 CAMA system funding for counties -- Disbursements to the Multicounty Appraisal Trust -- Use of funds.

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means this portion of the Utah Code has been modified since the last update on 1 November 2011.