PocketLaw | Utah Code | Assessment of Property

Assessment of Property

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Assessment by commission -- Determination of value of mining property -- Determination of value of aircraft -- Notification of assessment -- Local assessment of property assessed by the unitary method -- Commission may consult with county.

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.

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

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

Record of assessment of mines -- Review by county assessor.

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.

Duties of commission and county auditors relative to mines.

Assessment of improvements, machinery, or structures placed on mines.

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

Security for tax on uranium and vanadium mining properties.

Duty to furnish assessment roll to counties.

Commission to furnish forms for taxpayers' statements.

Chief executive officer of state agency to furnish lists of sold lands.

Commission to furnish list of patented lands to county assessors.

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