GroundRules
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- Utah Code § 59-2-917 · Use of funds.
- Utah Code § 59-2-918.5 · Hearings on judgment levies -- Advertisement.
- Utah Code § 59-2-918.6 · New and remaining school district budgets -- Advertisement -- Public hearing.
- Utah Code § 59-2-919 · Notice and public hearing requirements for certain tax increases -- Exceptions -- Audit.
- Utah Code § 59-2-919.1 · Notice of property valuation and tax changes.
- Utah Code § 59-2-919.2 · Consolidated advertisement of public hearings.
- Utah Code § 59-2-920 · Resolution and levy to be forwarded to commission.
- Utah Code § 59-2-921 · Changes in assessment roll -- Rate adjustments -- Exemption from notice and public hearing provisions.
- Utah Code § 59-2-922 · Replacement resolution for greater tax rate.
- Utah Code § 59-2-923 · Expenditures of money prior to adoption of budget or tax rate.
- Utah Code § 59-2-924 · Definitions -- 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 § 59-2-924.1 · Definitions -- Commission authorized to adjust taxing entity's certified rate for clerical error -- Requirements -- Amount of adjustment.
- Utah Code § 59-2-924.2 · Adjustments to the calculation of a taxing entity's certified tax rate.
- Utah Code § 59-2-924.5 · Diversion of centrally assessed new growth.
- Utah Code § 59-2-926 · Proposed tax increase by state -- Notice -- Contents -- Dates.
- Utah Code § 59-2-1001 · County board of equalization -- Public hearings -- Hearing officers -- Notice of decision -- Rulemaking -- Education and training for county officers.
- Utah Code § 59-2-1002 · Change in assessment -- Force and effect -- Additional assessments -- Notice.
- Utah Code § 59-2-1003 · Power of county board to increase or decrease assessment.
- Utah Code § 59-2-1004 · Appeal 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 § 59-2-1004.1 · Appeals of valuation or equalization of property eligible for deferral for 2023.
- Utah Code § 59-2-1004.5 · Valuation adjustment for decrease in taxable value caused by a natural disaster.
- Utah Code § 59-2-1004.6 · Tax relief for decrease in fair market value due to access interruption.
- Utah Code § 59-2-1005 · Procedures for appeal of personal property valuation -- Time for appeal -- Hearing -- Decision -- Appeal to commission.
- Utah Code § 59-2-1006 · Appeal to commission -- Duties of auditor -- Decision by commission.
- Utah Code § 59-2-1007 · Objection to assessment by commission -- Application -- Contents of application -- Amending an application -- Information provided by the commission -- Hearings -- Appeals.
- Utah Code § 59-2-1008 · Investigations by commission -- Assessment of escaped property -- Increase or decrease of assessed valuation.
- Utah Code § 59-2-1009 · Equalization based on reports of county auditors.
- Utah Code § 59-2-1010 · Statement of equalization to be sent to county auditors.
- Utah Code § 59-2-1011 · Record of changes -- Form and contents of signed statement.
- Utah Code § 59-2-1017 · Property tax appeal assistance.
- Utah Code § 59-2-1018 · Reporting of county appeals information.
- Utah Code § 59-2-1101 · Definitions -- Exemption of certain property -- Proportional payments for certain property -- Exception -- County legislative body authority to adopt rules or ordinances.
- Utah Code § 59-2-1102 · Determination of exemptions by board of equalization -- Appeal -- Application for exemption -- Annual statement -- Exceptions.
- Utah Code § 59-2-1103 · State lands exemption -- Exceptions to exemption.
- Utah Code § 59-2-1106 · Exemption of property owned by blind persons or their unmarried surviving spouses or minor orphans -- Amount -- Application -- County authority to make refunds.
- Utah Code § 59-2-1110 · Exemption of property used to furnish power for irrigation purposes -- Computation of power used for irrigation.
- Utah Code § 59-2-1111 · Exemption of property used for irrigation purposes -- Exemption of a nonprofit entity's property used for water purposes.
- Utah Code § 59-2-1112 · Livestock exemption.
- Utah Code § 59-2-1113 · Exemption of household furnishings.
- Utah Code § 59-2-1114 · Exemption of inventory or other tangible personal property held for sale.
- Utah Code § 59-2-1115 · Exemption of certain tangible personal property.
- Utah Code § 59-2-1301 · Tax has effect of judgment -- Lien has effect of execution.
- Utah Code § 59-2-1301.5 · Definitions.
- Utah Code § 59-2-1302 · Assessor 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 § 59-2-1303 · Seizure and sale -- Method and procedure.
- Utah Code § 59-2-1304 · Rate of previous year governs -- Proration among taxing units -- Effective date of boundary changes for assessment.
- Utah Code § 59-2-1305 · Entries of payments made -- Payments to county treasurer.
- Utah Code § 59-2-1306 · Collection after taxpayer moves from county -- Evidence of tax due -- Costs of collection.
- Utah Code § 59-2-1307 · Entries of tax payments made on rail cars or state-assessed commercial vehicles.
- Utah Code § 59-2-1308 · Property assessed by commission -- Collection procedures -- Exceptions.
- Utah Code § 59-2-1308.5 · Equal payment agreements.
- Utah Code § 59-2-1309 · Publication of delinquency -- Seizure and sale -- Redemption -- Distribution of proceeds.
- Utah Code § 59-2-1310 · Collection by seizure and sale -- Procedure -- Costs.
- Utah Code § 59-2-1311 · Treasurer to advise commission of taxes unpaid on its assessments -- Notice to property owners.
- Utah Code § 59-2-1312 · Examination of books of county officers by state officers.
- Utah Code § 59-2-1313 · Attorney general to prosecute delinquent officers.
- Utah Code § 59-2-1314 · Informalities and time prescribed for action -- Effect on validity of tax.
- Utah Code § 59-2-1315 · Disposition of fines and forfeitures.
- Utah Code § 59-2-1316 · Annual settlements between county assessor, county treasurer, and county auditor.
- Utah Code § 59-2-1317 · Tax notice -- Contents of notice -- Procedures and requirements for providing notice.
- Utah Code § 59-2-1318 · Date of payment of property tax -- Notation on assessment roll.
- Utah Code § 59-2-1319 · Receipts for payments -- Payment by warrant -- Cash payments required -- Exceptions.
- Utah Code § 59-2-1320 · Settlements with county legislative bodies.
- Utah Code § 59-2-1321 · Erroneous or illegal assessments -- Deductions and refunds.
- Utah Code § 59-2-1322 · Property assessed more than once.
- Utah Code § 59-2-1323 · Undivided interests in real estate -- Interest of delinquent co-owner only to be sold.
- Utah Code § 59-2-1324 · Taxes and tax notice charges to be paid before distribution of estate of a deceased person.
- Utah Code § 59-2-1325 · Nature and extent of lien -- Time of attachment -- Effective date of boundary changes for assessment.
- Utah Code § 59-2-1326 · Illegal tax and tax notice charges -- Injunction to restrain collection.
- Utah Code § 59-2-1327 · Payment of tax or tax notice charge under protest -- Circumstances where authorized -- Action to recover tax or tax notice charge paid.
- Utah Code § 59-2-1328 · Judgment 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 § 59-2-1329 · Right to injunction limited.
- Utah Code § 59-2-1330 · Payment 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 § 59-2-1331 · Property tax due date -- Date tax is delinquent -- Penalty -- Interest -- Payments -- Refund of prepayment.
- Utah Code § 59-2-1331.5 · Partial payment of property tax on a base parcel.
- Utah Code § 59-2-1332 · Extension of date of delinquency.
- Utah Code § 59-2-1332.5 · Mailing notice of delinquency or publication of delinquent list -- Contents -- Notice -- Definitions.
- Utah Code § 59-2-1333 · Errors or omissions -- In assessment book -- Authority to correct.
- Utah Code § 59-2-1334 · Omission, error, or defect in delinquent lists -- Republication.
- Utah Code § 59-2-1335 · Abbreviations permitted in proceedings.
- Utah Code § 59-2-1337 · Pro rata application of ad valorem tax on property taken by eminent domain or by right of entry agreement.
- Utah Code § 59-2-1338 · Record of delinquent taxes -- Contents of record.
- Utah Code § 59-2-1339 · Form of treasurer's certificate -- Contents of form.
- Utah Code § 59-2-1342 · Assessment and sale of property after attachment of county tax lien and tax notice charges.
- Utah Code § 59-2-1343 · Tax sale listing.
- Utah Code § 59-2-1345 · Daily statement of accounts -- Audits.
- Utah Code § 59-2-1346 · Redemption -- Time allowed.
- Utah Code § 59-2-1347 · Redemption -- Adjustment or deferral of taxes -- Interest.
- Utah Code § 59-2-1348 · Certificate of redemption.
- Utah Code § 59-2-1349 · Co-owners -- Procedures for redemption.
- Utah Code § 59-2-1350 · Land irregularly or erroneously assessed not to be sold.
- Utah Code § 59-2-1351 · Sales by county -- Notice of tax sale -- Entries on record.
- Utah Code § 59-2-1351.1 · Tax sale -- Combining certain parcels -- Acceptable bids -- Deeds.
- Utah Code § 59-2-1351.3 · No purchaser at tax sale -- Property struck off to county.
- Utah Code § 59-2-1351.5 · Disposition of property struck off to county.
- Utah Code § 59-2-1351.7 · Partial interest tax sales.
- Utah Code § 59-2-1352 · Purchaser of invalid tax title -- Purchaser's lien -- Extent of lien -- Priority of lien -- Foreclosure of lien.
- Utah Code § 59-2-1353 · Foreclosure of lien claimed by county -- Time -- Venue -- Parties -- Pleading.
- Utah Code § 59-2-1354 · Notice of intention to foreclose -- Service of notice.
- Utah Code § 59-2-1355 · Trial -- Findings -- Decree.