{"data":{"id":"us-ut/utah-code-16-4-201","jurisdiction":"us-ut","citation":"Utah Code § 16-4-201","heading":"Assessments.","body":"(1) The shares of a nonprofit corporation are subject to assessment for any corporate purpose, except to the extent proscribed by the articles of incorporation.\n(2) The shares of a profit corporation are subject to assessment if:\n(a) those shares were subject to assessment before May 1, 2007; and\n(b) the assessment is not proscribed by the corporation's articles of incorporation.","path":["Title 16 Corporations","Chapter 16-4 Share Assessment Act","Part 16-4-2 Assessments"],"source_url":"https://le.utah.gov/xcode/Title16/Chapter4/16-4-S201.html","current_through":"2026 General Session","vintage":"","retrieved_at":"2026-09-03T11:34:33Z","sha256":"5cba01c0d78d44fbcd6a8833daacf930ec3fbfc1c0496abc4ee0f8f3552c9ced","source_id":"us-ut","stale":false,"prev":"us-ut/utah-code-16-4-102","next":"us-ut/utah-code-16-4-202"},"notice":"GroundRules: Original legal text. Not legal advice."}