GroundRules
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- Utah Code § 59-2-205 · Record of assessment of mines -- Review by county assessor.
- Utah Code § 59-2-207 · 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.
- Utah Code § 59-2-208 · Duties of commission relative to mines.
- Utah Code § 59-2-209 · Assessment of improvements, machinery, or structures placed on mines.
- Utah Code § 59-2-210 · Collection and enforcement of tax on mines -- Lien -- Tax liability of owners of fractional interests -- Duties of unit operators -- Penalties.
- Utah Code § 59-2-211 · Security for tax on uranium and vanadium mining properties.
- Utah Code § 59-2-213 · Duty to furnish assessment roll to counties.
- Utah Code § 59-2-214 · Commission to furnish forms for taxpayers' statements.
- Utah Code § 59-2-215 · Chief executive officer of state agency to furnish lists of sold lands.
- Utah Code § 59-2-216 · Commission to furnish list of patented lands to county assessors.
- Utah Code § 59-2-217 · Property escaping assessment -- Duties of assessing authority -- Property willfully concealed -- Penalties.
- Utah Code § 59-2-301 · Assessment by county assessor.
- Utah Code § 59-2-301.1 · Assessment of property subject to a conservation easement -- Assessment of golf course or hunting club -- Assessment of common areas.
- Utah Code § 59-2-301.2 · Definitions -- Assessment of property subject to a minimum parcel size -- Other factors affecting fair market value.
- Utah Code § 59-2-301.3 · Definitions -- Assessment of real property subject to a low-income housing covenant.
- Utah Code § 59-2-301.4 · 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.
- Utah Code § 59-2-301.5 · Definitions -- Assessment of property if threatened or endangered species is present.
- Utah Code § 59-2-301.6 · Definition -- Assessment of property having a diminished productive value.
- Utah Code § 59-2-301.7 · Definitions -- Assessment of property used for radioactive or hazardous waste storage.
- Utah Code § 59-2-301.8 · Assessment of multi-tenant residential property.
- Utah Code § 59-2-301.9 · Assessment of pollution control equipment.
- Utah Code § 59-2-302 · Basis of property taxation for political subdivision.
- Utah Code § 59-2-303 · General duties of county assessor.
- Utah Code § 59-2-303.1 · Mandatory cyclical appraisals.
- Utah Code § 59-2-303.2 · Automatic review of assessed value of review property.
- Utah Code § 59-2-303.3 · Automatic review for property with qualifying increase -- Reporting requirements.
- Utah Code § 59-2-305 · Listing property in taxing entities.
- Utah Code § 59-2-305.5 · Boundary actions not effective for purposes of assessment until required documents are recorded.
- Utah Code § 59-2-306 · Statements by taxpayers -- Power of assessors respecting statements -- Reporting information to other counties.
- Utah Code § 59-2-306.5 · Valuation of personal property of telecommunications service provider -- Reporting information to counties.
- Utah Code § 59-2-307 · Refusal by taxpayer to file signed statement -- Estimation of value -- Penalty.
- Utah Code § 59-2-308 · Assessment in name of representative -- Assessment of property of decedents -- Assessment of property in litigation -- Assessment of personal property valued by program manager.
- Utah Code § 59-2-309 · Property escaping assessment -- Duties of assessing authority -- Property willfully concealed -- Penalties.
- Utah Code § 59-2-310 · Assessment in name of claimant as well as owner.
- Utah Code § 59-2-311 · Completion 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 § 59-2-313 · Assessor to furnish information to commission.
- Utah Code § 59-2-313.1 · County assessor duties to provide assessment data -- Commission review -- Subscription to market data service.
- Utah Code § 59-2-314 · Penalty for failure to complete assessment book.
- Utah Code § 59-2-315 · Crime insurance -- Liability for willful failure or neglect of duty -- Judgment.
- Utah Code § 59-2-320 · Total property valuation.
- Utah Code § 59-2-321 · Extension of taxes on assessment book.
- Utah Code § 59-2-322 · Transmittal of statement to commission.
- Utah Code § 59-2-323 · Changes ordered by commission.
- Utah Code § 59-2-324 · Entering corrected sum of taxes in assessment book.
- Utah Code § 59-2-325 · Statement transmitted to commission.
- Utah Code § 59-2-326 · Assessment roll delivered to county treasurer.
- Utah Code § 59-2-327 · Assessment roll -- Taxes charged to county treasurer.
- Utah Code § 59-2-328 · Duty of auditor upon termination of treasurer's term of office.
- Utah Code § 59-2-329 · Verification of auditor's statements.
- Utah Code § 59-2-331 · Corrective action by commission.
- Utah Code § 59-2-401 · Assessment of transitory personal property.
- Utah Code § 59-2-402 · Proportional 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 § 59-2-403 · Assessment of interstate state-assessed commercial vehicles -- Apportionment.
- Utah Code § 59-2-405 · Uniform fee on tangible personal property required to be registered with the state -- Distribution of revenues -- Appeals.
- Utah Code § 59-2-405.1 · Uniform fee on certain vehicles with a gross vehicle weight rating of 14,000 pounds or less -- Distribution of revenues -- Appeals.
- Utah Code § 59-2-405.2 · Definitions -- Uniform statewide fee on certain tangible personal property -- Distribution of revenues -- Rulemaking authority -- Determining the length of a vessel.
- Utah Code § 59-2-405.3 · Uniform statewide fee on motor homes -- Distribution of revenues.
- Utah Code § 59-2-406 · Collection of uniform fees and other motor vehicle fees.
- Utah Code § 59-2-407 · Administration of uniform fees.
- Utah Code § 59-2-502 · Definitions.
- Utah Code § 59-2-503 · Qualifications for agricultural use assessment.
- Utah Code § 59-2-504 · Exclusions from designation as agricultural use -- Exception.
- Utah Code § 59-2-505 · Indicia of value for agricultural use assessment -- Inclusion of fair market value on certain property tax notices.
- Utah Code § 59-2-506 · Rollback tax -- Penalty -- Computation of tax -- Procedure -- Lien -- Interest -- Notice -- Collection -- Distribution.
- Utah Code § 59-2-506.5 · Conservation easement rollback tax -- One-time in lieu fee payment -- Computation -- Lien -- Interest -- Notice -- Procedure -- Collection -- Distribution.
- Utah Code § 59-2-507 · Land included as agricultural -- Site of residence excluded -- Taxation of structures and site of residence.
- Utah Code § 59-2-508 · Application -- Signed statement -- Consent to creation of a lien -- Consent to audit and review -- Notice.
- Utah Code § 59-2-509 · Change of ownership or legal description.
- Utah Code § 59-2-510 · Separation of land.
- Utah Code § 59-2-511 · Acquisition of land by governmental entity -- Requirements -- Rollback tax -- One-time in lieu fee payment -- Passage of title.
- Utah Code § 59-2-512 · Land located in more than one county.
- Utah Code § 59-2-513 · Tax list and duplicate.
- Utah Code § 59-2-514 · State Farmland Evaluation Advisory Committee -- Membership -- Duties.
- Utah Code § 59-2-515 · Rules prescribed by commission.
- Utah Code § 59-2-516 · Appeal to the county board of equalization.
- Utah Code § 59-2-701 · Appraisal 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 § 59-2-702 · Education and training of appraisers -- Continuing education for appraisers and county assessors.
- Utah Code § 59-2-702.5 · Education and training for county assessors.
- Utah Code § 59-2-703 · Commission to assist county assessors -- Appraisers provided upon request -- Costs of services -- Contingency fee arrangements prohibited.
- Utah Code § 59-2-704 · Assessment studies -- Sharing of data -- Factoring assessment rates -- Rulemaking.
- Utah Code § 59-2-704.5 · Commission to adopt rules -- Legislative review.
- Utah Code § 59-2-705 · Personal property audits -- Records confidential -- Cost.
- Utah Code § 59-2-801 · Apportionment of property assessed by commission.
- Utah Code § 59-2-802 · Statement of commission transmitted to county auditors -- Contents of statement -- Duties of auditors -- Change of assessment prohibited.
- Utah Code § 59-2-803 · Statement transmitted by county auditors to governing bodies -- Contents of statement.
- Utah Code § 59-2-804 · Interstate allocation of mobile flight equipment.
- Utah Code § 59-2-901 · Determination of rate by commission -- Transmittal to county and state auditors.
- Utah Code § 59-2-902 · Minimum basic tax levy for school districts.
- Utah Code § 59-2-903 · Remittance to credit of Uniform School Fund of money in excess of basic state-supported school program -- Manner.
- Utah Code § 59-2-904 · Participation by district in state's contributions to state-supported levy program.
- Utah Code § 59-2-905 · Legislature 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 § 59-2-906 · Rates fixed by commission valid.
- Utah Code § 59-2-908 · Single aggregate limitation -- Maximum levy.
- Utah Code § 59-2-909 · Time for adoption of levy -- County purpose requirement.
- Utah Code § 59-2-910 · Amount available for each purpose.
- Utah Code § 59-2-911 · Exceptions to maximum levy limitation.
- Utah Code § 59-2-912 · Time for adoption of levy -- Certification to county auditor.
- Utah Code § 59-2-913 · Definitions -- 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 § 59-2-914 · Excess levies -- Commission to recalculate levy -- Notice to implement adjusted levies to county auditor -- Authority to exceed maximum levy permitted by law.
- Utah Code § 59-2-916 · Tax for development of Colorado River Water Project.