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Utah · Through 2026 General Session

Utah Code § 59-2-326: Assessment roll delivered to county treasurer.

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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

Before November 1, the county auditor must deliver the corrected assessment roll to the county treasurer, together with a signed statement subscribed by the county auditor in a form substantially as follows:

I, ____ county auditor of the county of ____, do swear that I received the accompanying assessment roll of the taxable property of the county from the assessor, and that I have corrected it and made it conform to the requirements of the county board of equalization and commission, that I have reckoned the respective sums due as taxes and have added up the columns of valuations, taxes, and acreage as required by law.

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

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