{"data":{"id":"us-ut/utah-code-59-2-303","jurisdiction":"us-ut","citation":"Utah Code § 59-2-303","heading":"General duties of county assessor.","body":"(1)\n(a) Before May 22 each year, the county assessor shall:\n(i) ascertain the names of the owners of all property that is subject to taxation by the county;\n(ii) except as provided in Subsection (2), assess the property to the owner, claimant of record, or occupant in possession or control at midnight on January 1 of the taxable year; and\n(iii) conduct the review process described in Section 59-2-303.2.\n(b) No mistake in the name or address of the owner or supposed owner of property renders the assessment invalid.\n(2) If a conveyance of ownership of the real property was recorded in the office of a county recorder after January 1 but more than 14 calendar days before the day on which the county treasurer mails the tax notice, the county assessor shall assess the property to the new owner.\n(3) A county assessor shall become fully acquainted with all property in the county assessor's county, as provided in Section 59-2-301.\n(4) A county assessor in a county of the third, fourth, fifth, or sixth class shall seek assistance from other county assessors or an appraiser contracted in accordance with Section 59-2-703 for the county assessor to meet the requirements of Section 59-2-303.1.","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-S303.html","current_through":"2026 General Session","vintage":"","retrieved_at":"2026-09-03T11:34:33Z","sha256":"647f01e8a8e8f27c5a36fbb09fc6aa6b8ad60213cd2344fc47e4574d6b315688","source_id":"us-ut","stale":false,"prev":"us-ut/utah-code-59-2-302","next":"us-ut/utah-code-59-2-303.1"},"notice":"GroundRules: Original legal text. Not legal advice."}