{"data":{"id":"us-ut/utah-code-59-2-305","jurisdiction":"us-ut","citation":"Utah Code § 59-2-305","heading":"Listing property in taxing entities.","body":"The county assessor shall list all property in each taxing entity in the county by identifier and fair market value. The commission may prescribe procedures and formats, after consultation with affected state agencies and county assessors, which will provide reasonable uniformity and reduced costs in listing property.","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-S305.html","current_through":"2026 General Session","vintage":"","retrieved_at":"2026-09-03T11:34:33Z","sha256":"c497aa20538448323afc7bbbe74edd10e77017019dce27b2e169664fe85ad10f","source_id":"us-ut","stale":false,"prev":"us-ut/utah-code-59-2-303.3","next":"us-ut/utah-code-59-2-305.5"},"notice":"GroundRules: Original legal text. Not legal advice."}