Utah Code § 59-2-1713: Appeal to the county board of equalization.

(1) Notwithstanding Section 59-2-1004and except as provided in Subsection (2), the owner of land may appeal the determination or denial of a county assessor to the county board of equalization within 60 days after the day on which:

(a) the county assessor makes a determination under this part; or

(b) the county assessor's failure to make a determination results in the owner's request being considered denied under this part.

(2) Notwithstanding Subsection (1), the commission shall, in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, make rules establishing circumstances under which an appeal may be filed with the county board of equalization no later than 60 days after the deadline for an appeal described in Subsection (1).