59-2-302. Basis of property taxation for political subdivision.
The assessments made by:
(1) the county assessor, as equalized by the county board of equalization and the
commission; and
(2) the commission, as apportioned to each county, city, town, school, road, or other
district in their respective counties, are the only basis of property taxation for political
subdivisions of the state.
Amended by Chapter 360, 1997 General Session
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Last revised: Thursday, May 28, 2009