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Utah Code
Revenue and Taxation
Property Tax Act
County Assessment
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Section
301
Assessment by county assessor.
Section
301.1
Assessment of property subject to a conservation easement -- Assessment of golf course or hunting club -- Assessment of common areas.
Section
301.2
Definitions -- Assessment of property subject to a minimum parcel size -- Other factors affecting fair market value.
Section
301.3
Definitions -- Assessment of real property subject to a low-income housing covenant.
Section
301.4
Definition -- Assessment of property after a reduction in value -- Other factors affecting fair market value -- County legislative body authority to reduce value or issue a refund after a valuation reduction.
Section
301.5
Definitions -- Assessment of property if threatened or endangered species is present.
Section
301.6
Definition -- Assessment of property having a diminished productive value.
Section
301.7
Definitions -- Assessment of property used for radioactive or hazardous waste storage.
Section
301.8
Assessment of multi-tenant residential property.
Section
302
Basis of property taxation for political subdivision.
Section
303
General duties of county assessor.
Section
303.1
Mandatory cyclical appraisals.
Section
303.2
Automatic review of assessed value of review property.
Section
305
Listing property in taxing entities.
Section
305.5
Boundary actions not effective for purposes of assessment until required documents are recorded.
Section
306
Statements by taxpayers -- Power of assessors respecting statements.
Section
307
Refusal by taxpayer to file signed statement -- Penalty -- Assessor to estimate value -- Reporting information to other counties.
Section
308
Assessment in name of representative -- Assessment of property of decedents -- Assessment of property in litigation.
Section
309
Property escaping assessment -- Duties of assessing authority -- Property willfully concealed -- Penalties.
Section
310
Assessment in name of claimant as well as owner.
Section
311
Completion and delivery of assessment book -- Signed statement required -- Contents of signed statement -- Adjustment of assessment in assessment book.
Section
313
Assessor to furnish information to commission.
Section
314
Penalty for failure to complete assessment book.
Section
315
Liability for willful failure or neglect of duty -- Action on official bond -- Judgment.
Section
320
Total property valuation.
Section
321
Extension of taxes on assessment book.
Section
322
Transmittal of statement to commission.
Section
323
Changes ordered by commission.
Section
324
Entering corrected sum of taxes in assessment book.
Section
325
Statement transmitted to commission and state auditor.
Section
326
Assessment roll delivered to county treasurer.
Section
327
Assessment roll -- Taxes charged to county treasurer.
Section
328
Duty of auditor upon termination of treasurer's term of office.
Section
329
Verification of auditor's statements.