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Utah · Through 2026 General Session

Utah Code § 59-2-325: Statement transmitted to commission.

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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

(1) The county auditor shall, before November 1 of each year:

(a) prepare from the assessment rolls of that year a statement showing:

(i) the amount and value of all property in the county, as classified by the county assessment rolls, and the value of each class;

(ii) the total amount of taxes remitted by the county board of equalization;

(iii) the state's share of the taxes remitted;

(iv) the county's share of the taxes remitted;

(v) the rate of county taxes; and

(vi) any other information requested by the commission; and

(b) provide a copy of the statement to the commission.

(2) The county auditor shall prepare the statement in the manner prescribed by the commission.

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

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