{"data":{"id":"us-ut/utah-code-59-2-301","jurisdiction":"us-ut","citation":"Utah Code § 59-2-301","heading":"Assessment by county assessor.","body":"The county assessor shall assess all property located within the county which is not required by law to be assessed by the commission.","path":["Title 59 Revenue and Taxation","Chapter 59-2 Property Tax Act","Part 59-2-3 County Assessment"],"source_url":"https://le.utah.gov/xcode/Title59/Chapter2/59-2-S301.html","current_through":"2026 General Session","vintage":"","retrieved_at":"2026-09-03T11:34:33Z","sha256":"eabc4abb49adf146f2a7ee316b7e6649232b533503291215fc702e2f1a10385c","source_id":"us-ut","stale":false,"prev":"us-ut/utah-code-59-2-217","next":"us-ut/utah-code-59-2-301.1"},"notice":"GroundRules: Original legal text. Not legal advice."}