Utah · Statutes

Chapter 59-2 — Property Tax Act

246 sections

Utah Code § 59-2-102Definitions.
Utah Code § 59-2-103Rate of assessment of property -- Residential property.
Utah Code § 59-2-103.5Procedures to obtain an exemption for residential property -- Procedure if property owner or property no longer qualifies to receive a residential exemption.
Utah Code § 59-2-104Situs of property for tax purposes.
Utah Code § 59-2-105Situs of public utilities, bridges, ferries, and canals.
Utah Code § 59-2-107Classes of personal property -- Rulemaking authority.
Utah Code § 59-2-109Burden of proof.
Utah Code § 59-2-109.1Burden of proof for an appeal involving property eligible for deferral for 2023.
Utah Code § 59-2-110Designation of person to receive notice.
Utah Code § 59-2-201Assessment 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.
Utah Code § 59-2-202Statement 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.
Utah Code § 59-2-203Record of assessment of railroads and other companies -- Review by county assessor.
Utah Code § 59-2-204Record of assessment of public utility and air travel companies -- Review by county assessor.
Utah Code § 59-2-205Record of assessment of mines -- Review by county assessor.
Utah Code § 59-2-207Statements 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.
Utah Code § 59-2-208Duties of commission relative to mines.
Utah Code § 59-2-209Assessment of improvements, machinery, or structures placed on mines.
Utah Code § 59-2-210Collection and enforcement of tax on mines -- Lien -- Tax liability of owners of fractional interests -- Duties of unit operators -- Penalties.
Utah Code § 59-2-211Security for tax on uranium and vanadium mining properties.
Utah Code § 59-2-213Duty to furnish assessment roll to counties.
Utah Code § 59-2-214Commission to furnish forms for taxpayers' statements.
Utah Code § 59-2-215Chief executive officer of state agency to furnish lists of sold lands.
Utah Code § 59-2-216Commission to furnish list of patented lands to county assessors.
Utah Code § 59-2-217Property escaping assessment -- Duties of assessing authority -- Property willfully concealed -- Penalties.
Utah Code § 59-2-301Assessment by county assessor.
Utah Code § 59-2-301.1Assessment of property subject to a conservation easement -- Assessment of golf course or hunting club -- Assessment of common areas.
Utah Code § 59-2-301.2Definitions -- Assessment of property subject to a minimum parcel size -- Other factors affecting fair market value.
Utah Code § 59-2-301.3Definitions -- Assessment of real property subject to a low-income housing covenant.
Utah Code § 59-2-301.4Definition -- 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.
Utah Code § 59-2-301.5Definitions -- Assessment of property if threatened or endangered species is present.
Utah Code § 59-2-301.6Definition -- Assessment of property having a diminished productive value.
Utah Code § 59-2-301.7Definitions -- Assessment of property used for radioactive or hazardous waste storage.
Utah Code § 59-2-301.8Assessment of multi-tenant residential property.
Utah Code § 59-2-301.9Assessment of pollution control equipment.
Utah Code § 59-2-302Basis of property taxation for political subdivision.
Utah Code § 59-2-303General duties of county assessor.
Utah Code § 59-2-303.1Mandatory cyclical appraisals.
Utah Code § 59-2-303.2Automatic review of assessed value of review property.
Utah Code § 59-2-303.3Automatic review for property with qualifying increase -- Reporting requirements.
Utah Code § 59-2-305Listing property in taxing entities.
Utah Code § 59-2-305.5Boundary actions not effective for purposes of assessment until required documents are recorded.
Utah Code § 59-2-306Statements by taxpayers -- Power of assessors respecting statements -- Reporting information to other counties.
Utah Code § 59-2-306.5Valuation of personal property of telecommunications service provider -- Reporting information to counties.
Utah Code § 59-2-307Refusal by taxpayer to file signed statement -- Estimation of value -- Penalty.
Utah Code § 59-2-308Assessment in name of representative -- Assessment of property of decedents -- Assessment of property in litigation -- Assessment of personal property valued by program manager.
Utah Code § 59-2-309Property escaping assessment -- Duties of assessing authority -- Property willfully concealed -- Penalties.
Utah Code § 59-2-310Assessment in name of claimant as well as owner.
Utah Code § 59-2-311Completion and delivery of assessment book -- Signed statement required -- Contents of signed statement -- Adjustment of assessment in assessment book -- Delivery of preliminary assessment book to commission.
Utah Code § 59-2-313Assessor to furnish information to commission.
Utah Code § 59-2-313.1County assessor duties to provide assessment data -- Commission review -- Subscription to market data service.
Utah Code § 59-2-314Penalty for failure to complete assessment book.
Utah Code § 59-2-315Crime insurance -- Liability for willful failure or neglect of duty -- Judgment.
Utah Code § 59-2-320Total property valuation.
Utah Code § 59-2-321Extension of taxes on assessment book.
Utah Code § 59-2-322Transmittal of statement to commission.
Utah Code § 59-2-323Changes ordered by commission.
Utah Code § 59-2-324Entering corrected sum of taxes in assessment book.
Utah Code § 59-2-325Statement transmitted to commission.
Utah Code § 59-2-326Assessment roll delivered to county treasurer.
Utah Code § 59-2-327Assessment roll -- Taxes charged to county treasurer.
Utah Code § 59-2-328Duty of auditor upon termination of treasurer's term of office.
Utah Code § 59-2-329Verification of auditor's statements.
Utah Code § 59-2-331Corrective action by commission.
Utah Code § 59-2-401Assessment of transitory personal property.
Utah Code § 59-2-402Proportional assessment of transitory personal property brought from outside state -- Exemptions -- Reporting requirements -- Penalty for failure to file report -- Claims for rebates and adjustments.
Utah Code § 59-2-403Assessment of interstate state-assessed commercial vehicles -- Apportionment.
Utah Code § 59-2-405Uniform fee on tangible personal property required to be registered with the state -- Distribution of revenues -- Appeals.
Utah Code § 59-2-405.1Uniform fee on certain vehicles with a gross vehicle weight rating of 14,000 pounds or less -- Distribution of revenues -- Appeals.
Utah Code § 59-2-405.2Definitions -- Uniform statewide fee on certain tangible personal property -- Distribution of revenues -- Rulemaking authority -- Determining the length of a vessel.
Utah Code § 59-2-405.3Uniform statewide fee on motor homes -- Distribution of revenues.
Utah Code § 59-2-406Collection of uniform fees and other motor vehicle fees.
Utah Code § 59-2-407Administration of uniform fees.
Utah Code § 59-2-502Definitions.
Utah Code § 59-2-503Qualifications for agricultural use assessment.
Utah Code § 59-2-504Exclusions from designation as agricultural use -- Exception.
Utah Code § 59-2-505Indicia of value for agricultural use assessment -- Inclusion of fair market value on certain property tax notices.
Utah Code § 59-2-506Rollback tax -- Penalty -- Computation of tax -- Procedure -- Lien -- Interest -- Notice -- Collection -- Distribution.
Utah Code § 59-2-506.5Conservation easement rollback tax -- One-time in lieu fee payment -- Computation -- Lien -- Interest -- Notice -- Procedure -- Collection -- Distribution.
Utah Code § 59-2-507Land included as agricultural -- Site of residence excluded -- Taxation of structures and site of residence.
Utah Code § 59-2-508Application -- Signed statement -- Consent to creation of a lien -- Consent to audit and review -- Notice.
Utah Code § 59-2-509Change of ownership or legal description.
Utah Code § 59-2-510Separation of land.
Utah Code § 59-2-511Acquisition of land by governmental entity -- Requirements -- Rollback tax -- One-time in lieu fee payment -- Passage of title.
Utah Code § 59-2-512Land located in more than one county.
Utah Code § 59-2-513Tax list and duplicate.
Utah Code § 59-2-514State Farmland Evaluation Advisory Committee -- Membership -- Duties.
Utah Code § 59-2-515Rules prescribed by commission.
Utah Code § 59-2-516Appeal to the county board of equalization.
Utah Code § 59-2-701Appraisal by certified or licensed appraisers -- Appraiser trainees -- Certification of elected county assessors -- Commission may prescribe additional requirements for appraisers -- Rulemaking authority -- County assessor to ensure compliance.
Utah Code § 59-2-702Education and training of appraisers -- Continuing education for appraisers and county assessors.
Utah Code § 59-2-702.5Education and training for county assessors.
Utah Code § 59-2-703Commission to assist county assessors -- Appraisers provided upon request -- Costs of services -- Contingency fee arrangements prohibited.
Utah Code § 59-2-704Assessment studies -- Sharing of data -- Factoring assessment rates -- Rulemaking.
Utah Code § 59-2-704.5Commission to adopt rules -- Legislative review.
Utah Code § 59-2-705Personal property audits -- Records confidential -- Cost.
Utah Code § 59-2-801Apportionment of property assessed by commission.
Utah Code § 59-2-802Statement of commission transmitted to county auditors -- Contents of statement -- Duties of auditors -- Change of assessment prohibited.
Utah Code § 59-2-803Statement transmitted by county auditors to governing bodies -- Contents of statement.
Utah Code § 59-2-804Interstate allocation of mobile flight equipment.
Utah Code § 59-2-901Determination of rate by commission -- Transmittal to county and state auditors.