Utah Code § 59-2-1018: Reporting of county appeals information.

(1) On or before May 1 of each year, a county board of equalization shall report the following information to the commission:

(a) the number of appeals involving the valuation or equalization of real property for which the county board of equalization issued a decision during the preceding calendar year in accordance with Section 59-2-1004; and

(b) for each appeal described in Subsection (1)(a):

(i) whether the property is residential or commercial;

(ii) the original assessed value of the property; and

(iii) the value given to the property by the county board of equalization.

(2) The commission shall report the appeals information provided by county boards of equalization under Subsection (1) to the Revenue and Taxation Interim Committee on or before July 31 of each year.