Utah · Statutes
Chapter 59-2 — Property Tax Act
246 sections
246 sections
- Utah Code § 59-2-902Minimum basic tax levy for school districts.
- Utah Code § 59-2-903Remittance to credit of Uniform School Fund of money in excess of basic state-supported school program -- Manner.
- Utah Code § 59-2-904Participation by district in state's contributions to state-supported levy program.
- Utah Code § 59-2-905Legislature to set minimum rate of levy for state's contribution to minimum school program -- Matters to be considered -- Commission to transmit rate to auditors -- Acknowledgment of receipt.
- Utah Code § 59-2-906Rates fixed by commission valid.
- Utah Code § 59-2-908Single aggregate limitation -- Maximum levy.
- Utah Code § 59-2-909Time for adoption of levy -- County purpose requirement.
- Utah Code § 59-2-910Amount available for each purpose.
- Utah Code § 59-2-911Exceptions to maximum levy limitation.
- Utah Code § 59-2-912Time for adoption of levy -- Certification to county auditor.
- Utah Code § 59-2-913Definitions -- Statement of amount and purpose of levy -- Contents of statement -- Filing with county auditor -- Transmittal to commission -- Calculations for establishing tax levies -- Format of statement.
- Utah Code § 59-2-914Excess levies -- Commission to recalculate levy -- Notice to implement adjusted levies to county auditor -- Authority to exceed maximum levy permitted by law.
- Utah Code § 59-2-916Tax for development of Colorado River Water Project.
- Utah Code § 59-2-917Use of funds.
- Utah Code § 59-2-918.5Hearings on judgment levies -- Advertisement.
- Utah Code § 59-2-918.6New and remaining school district budgets -- Advertisement -- Public hearing.
- Utah Code § 59-2-919Notice and public hearing requirements for certain tax increases -- Exceptions -- Audit.
- Utah Code § 59-2-919.1Notice of property valuation and tax changes.
- Utah Code § 59-2-919.2Consolidated advertisement of public hearings.
- Utah Code § 59-2-920Resolution and levy to be forwarded to commission.
- Utah Code § 59-2-921Changes in assessment roll -- Rate adjustments -- Exemption from notice and public hearing provisions.
- Utah Code § 59-2-922Replacement resolution for greater tax rate.
- Utah Code § 59-2-923Expenditures of money prior to adoption of budget or tax rate.
- Utah Code § 59-2-924Definitions -- Report of valuation of property to county auditor and commission -- Transmittal by auditor to governing bodies -- Calculation of certified tax rate -- Rulemaking authority -- Budgeting requirements -- Notice provided by the commission.
- Utah Code § 59-2-924.1Definitions -- Commission authorized to adjust taxing entity's certified rate for clerical error -- Requirements -- Amount of adjustment.
- Utah Code § 59-2-924.2Adjustments to the calculation of a taxing entity's certified tax rate.
- Utah Code § 59-2-924.5Diversion of centrally assessed new growth.
- Utah Code § 59-2-926Proposed tax increase by state -- Notice -- Contents -- Dates.
- Utah Code § 59-2-1001County board of equalization -- Public hearings -- Hearing officers -- Notice of decision -- Rulemaking -- Education and training for county officers.
- Utah Code § 59-2-1002Change in assessment -- Force and effect -- Additional assessments -- Notice.
- Utah Code § 59-2-1003Power of county board to increase or decrease assessment.
- Utah Code § 59-2-1004Appeal to county board of equalization -- Real property -- Time period for appeal -- Public hearing requirements -- Decision of board -- Extensions approved by commission -- Appeal to commission.
- Utah Code § 59-2-1004.1Appeals of valuation or equalization of property eligible for deferral for 2023.
- Utah Code § 59-2-1004.5Valuation adjustment for decrease in taxable value caused by a natural disaster.
- Utah Code § 59-2-1004.6Tax relief for decrease in fair market value due to access interruption.
- Utah Code § 59-2-1005Procedures for appeal of personal property valuation -- Time for appeal -- Hearing -- Decision -- Appeal to commission.
- Utah Code § 59-2-1006Appeal to commission -- Duties of auditor -- Decision by commission.
- Utah Code § 59-2-1007Objection to assessment by commission -- Application -- Contents of application -- Amending an application -- Information provided by the commission -- Hearings -- Appeals.
- Utah Code § 59-2-1008Investigations by commission -- Assessment of escaped property -- Increase or decrease of assessed valuation.
- Utah Code § 59-2-1009Equalization based on reports of county auditors.
- Utah Code § 59-2-1010Statement of equalization to be sent to county auditors.
- Utah Code § 59-2-1011Record of changes -- Form and contents of signed statement.
- Utah Code § 59-2-1017Property tax appeal assistance.
- Utah Code § 59-2-1018Reporting of county appeals information.
- Utah Code § 59-2-1101Definitions -- Exemption of certain property -- Proportional payments for certain property -- Exception -- County legislative body authority to adopt rules or ordinances.
- Utah Code § 59-2-1102Determination of exemptions by board of equalization -- Appeal -- Application for exemption -- Annual statement -- Exceptions.
- Utah Code § 59-2-1103State lands exemption -- Exceptions to exemption.
- Utah Code § 59-2-1106Exemption of property owned by blind persons or their unmarried surviving spouses or minor orphans -- Amount -- Application -- County authority to make refunds.
- Utah Code § 59-2-1110Exemption of property used to furnish power for irrigation purposes -- Computation of power used for irrigation.
- Utah Code § 59-2-1111Exemption of property used for irrigation purposes -- Exemption of a nonprofit entity's property used for water purposes.
- Utah Code § 59-2-1112Livestock exemption.
- Utah Code § 59-2-1113Exemption of household furnishings.
- Utah Code § 59-2-1114Exemption of inventory or other tangible personal property held for sale.
- Utah Code § 59-2-1115Exemption of certain tangible personal property.
- Utah Code § 59-2-1301Tax has effect of judgment -- Lien has effect of execution.
- Utah Code § 59-2-1301.5Definitions.
- Utah Code § 59-2-1302Assessor or treasurer's duties -- Collection of uniform fees and taxes on personal property -- Unpaid tax or unpaid uniform fee is a lien -- Delinquency interest -- Rate.
- Utah Code § 59-2-1303Seizure and sale -- Method and procedure.
- Utah Code § 59-2-1304Rate of previous year governs -- Proration among taxing units -- Effective date of boundary changes for assessment.
- Utah Code § 59-2-1305Entries of payments made -- Payments to county treasurer.
- Utah Code § 59-2-1306Collection after taxpayer moves from county -- Evidence of tax due -- Costs of collection.
- Utah Code § 59-2-1307Entries of tax payments made on rail cars or state-assessed commercial vehicles.
- Utah Code § 59-2-1308Property assessed by commission -- Collection procedures -- Exceptions.
- Utah Code § 59-2-1308.5Equal payment agreements.
- Utah Code § 59-2-1309Publication of delinquency -- Seizure and sale -- Redemption -- Distribution of proceeds.
- Utah Code § 59-2-1310Collection by seizure and sale -- Procedure -- Costs.
- Utah Code § 59-2-1311Treasurer to advise commission of taxes unpaid on its assessments -- Notice to property owners.
- Utah Code § 59-2-1312Examination of books of county officers by state officers.
- Utah Code § 59-2-1313Attorney general to prosecute delinquent officers.
- Utah Code § 59-2-1314Informalities and time prescribed for action -- Effect on validity of tax.
- Utah Code § 59-2-1315Disposition of fines and forfeitures.
- Utah Code § 59-2-1316Annual settlements between county assessor, county treasurer, and county auditor.
- Utah Code § 59-2-1317Tax notice -- Contents of notice -- Procedures and requirements for providing notice.
- Utah Code § 59-2-1318Date of payment of property tax -- Notation on assessment roll.
- Utah Code § 59-2-1319Receipts for payments -- Payment by warrant -- Cash payments required -- Exceptions.
- Utah Code § 59-2-1320Settlements with county legislative bodies.
- Utah Code § 59-2-1321Erroneous or illegal assessments -- Deductions and refunds.
- Utah Code § 59-2-1322Property assessed more than once.
- Utah Code § 59-2-1323Undivided interests in real estate -- Interest of delinquent co-owner only to be sold.
- Utah Code § 59-2-1324Taxes and tax notice charges to be paid before distribution of estate of a deceased person.
- Utah Code § 59-2-1325Nature and extent of lien -- Time of attachment -- Effective date of boundary changes for assessment.
- Utah Code § 59-2-1326Illegal tax and tax notice charges -- Injunction to restrain collection.
- Utah Code § 59-2-1327Payment of tax or tax notice charge under protest -- Circumstances where authorized -- Action to recover tax or tax notice charge paid.
- Utah Code § 59-2-1328Judgment or order against state or taxing entity -- Payment to taxpayer -- County recovery of portion of payment to taxpayer from the state or a taxing entity other than the county -- Apportionment of expenses incurred by county in objection to assessment by commission.
- Utah Code § 59-2-1329Right to injunction limited.
- Utah Code § 59-2-1330Payment of property taxes -- Payments to taxpayer by state or taxing entity -- Refund of penalties paid by taxpayer -- Refund of interest paid by taxpayer -- Payment of interest to taxpayer -- Judgment levy -- Objections to assessments by the commission -- Time periods for making payments to taxpayer.
- Utah Code § 59-2-1331Property tax due date -- Date tax is delinquent -- Penalty -- Interest -- Payments -- Refund of prepayment.
- Utah Code § 59-2-1331.5Partial payment of property tax on a base parcel.
- Utah Code § 59-2-1332Extension of date of delinquency.
- Utah Code § 59-2-1332.5Mailing notice of delinquency or publication of delinquent list -- Contents -- Notice -- Definitions.
- Utah Code § 59-2-1333Errors or omissions -- In assessment book -- Authority to correct.
- Utah Code § 59-2-1334Omission, error, or defect in delinquent lists -- Republication.
- Utah Code § 59-2-1335Abbreviations permitted in proceedings.
- Utah Code § 59-2-1337Pro rata application of ad valorem tax on property taken by eminent domain or by right of entry agreement.
- Utah Code § 59-2-1338Record of delinquent taxes -- Contents of record.
- Utah Code § 59-2-1339Form of treasurer's certificate -- Contents of form.
- Utah Code § 59-2-1342Assessment and sale of property after attachment of county tax lien and tax notice charges.
- Utah Code § 59-2-1343Tax sale listing.
- Utah Code § 59-2-1345Daily statement of accounts -- Audits.
- Utah Code § 59-2-1346Redemption -- Time allowed.