{"data":{"id":"us-ut/utah-code-59-2-302","jurisdiction":"us-ut","citation":"Utah Code § 59-2-302","heading":"Basis of property taxation for political subdivision.","body":"The assessments made by:\n(1) the county assessor, as equalized by the county board of equalization and the commission; and\n(2) the commission, as apportioned to each county, city, town, school, road, or other district in their respective counties, are the only basis of property taxation for political subdivisions of the state.","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-S302.html","current_through":"2026 General Session","vintage":"","retrieved_at":"2026-09-03T11:34:33Z","sha256":"a4e3708761af588d3c96dc4c69c078084a4b33517aa96f29fe4793f4aba61e8a","source_id":"us-ut","stale":false,"prev":"us-ut/utah-code-59-2-301.9","next":"us-ut/utah-code-59-2-303"},"notice":"GroundRules: Original legal text. Not legal advice."}