{"data":{"id":"us-ut/utah-code-59-2-308","jurisdiction":"us-ut","citation":"Utah Code § 59-2-308","heading":"Assessment in name of representative -- Assessment of property of decedents -- Assessment of property in litigation -- Assessment of personal property valued by program manager.","body":"(1) If a person is assessed as agent, trustee, bailee, guardian, executor, or administrator, a county shall:\n(a) add the representative designation to the name; and\n(b) enter the assessment separately from the individual assessment.\n(2) A county may assess the undistributed or unpartitioned property of a deceased individual to an heir, guardian, executor, or administrator, and the payment of taxes binds all the parties in interest.\n(3) Property in litigation, which is in the possession of a court or receiver, shall be assessed to the court clerk or receiver, and the taxes shall be paid under the direction of the court.\n(4) A county shall add the valuation the program manager, as that term is defined in Section 59-2-1601, gives to personal property of a telecommunications service provider to the valuation of any real property of the telecommunications service provider within the county before making an assessment in accordance with this part.","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-S308.html","current_through":"2026 General Session","vintage":"","retrieved_at":"2026-09-03T11:34:33Z","sha256":"7442b31de255e50713e4edec81a5d42fca4a6c6c1a9a908d37e8b64b02e32fd1","source_id":"us-ut","stale":false,"prev":"us-ut/utah-code-59-2-307","next":"us-ut/utah-code-59-2-309"},"notice":"GroundRules: Original legal text. Not legal advice."}