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Utah · Through 2026 General Session

Utah Code § 59-2-305: Listing property in taxing entities.

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Where this section sits in the code
  1. Title 59 Revenue and Taxation
  2. Chapter 59-2 Property Tax Act
  3. Part 59-2-3 County Assessment

The county assessor shall list all property in each taxing entity in the county by identifier and fair market value. The commission may prescribe procedures and formats, after consultation with affected state agencies and county assessors, which will provide reasonable uniformity and reduced costs in listing property.

Collected 2026-09-03T11:34:33Z. Source file · JSON

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