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.

(1) If a person is assessed as agent, trustee, bailee, guardian, executor, or administrator, a county shall:

(a) add the representative designation to the name; and

(b) enter the assessment separately from the individual assessment.

(2) A county may assess the undistributed or unpartitioned property of a deceased individual to an heir, guardian, executor, or administrator, and the payment of taxes binds all the parties in interest.

(3) Property in litigation, which is in the possession of a court or receiver, shall be assessed to the court clerk or receiver, and the taxes shall be paid under the direction of the court.

(4) A county shall add the valuation the program manager, as that term is defined in Section 59-2-1601, gives to personal property of a telecommunications service provider to the valuation of any real property of the telecommunications service provider within the county before making an assessment in accordance with this part.