Equalization

  1. Law
  2. Utah Code
  3. Revenue and Taxation
  4. Property Tax Act
  5. Equalization

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Section
1001

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

Section
1002

Change in assessment -- Force and effect -- Additional assessments -- Notice.

Section
1003

Power of county board to increase or decrease assessment.

Section
1004

Appeal to county board of equalization -- Real property -- Time period for appeal -- Public hearing requirements -- Decision of board -- Extensions approved by commission -- Appeal to commission.

Section
1004.5

Valuation adjustment for decrease in taxable value caused by a natural disaster.

Section
1004.6

Tax relief for decrease in fair market value due to access interruption.

Section
1005

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

Section
1006

Appeal to commission -- Duties of auditor -- Decision by commission.

Section
1007

Objection to assessment by commission -- Application -- Contents of application -- Amending an application -- Information provided by the commission -- Hearings -- Appeals.

Section
1008

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

Section
1009

Equalization based on reports of county auditors.

Section
1010

Statement of equalization to be sent to county auditors.

Section
1011

Record of changes -- Form and contents of signed statement.

Section
1017

Property tax appeal assistance.