{"data":{"id":"us-ut/utah-code-59-2-326","jurisdiction":"us-ut","citation":"Utah Code § 59-2-326","heading":"Assessment roll delivered to county treasurer.","body":"Before November 1, the county auditor must deliver the corrected assessment roll to the county treasurer, together with a signed statement subscribed by the county auditor in a form substantially as follows:\nI, ____ county auditor of the county of ____, do swear that I received the accompanying assessment roll of the taxable property of the county from the assessor, and that I have corrected it and made it conform to the requirements of the county board of equalization and commission, that I have reckoned the respective sums due as taxes and have added up the columns of valuations, taxes, and acreage as required by law.","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-S326.html","current_through":"2026 General Session","vintage":"","retrieved_at":"2026-09-03T11:34:33Z","sha256":"009d9755e29c030c10f72f07a0fef73bd9111512565d27d304041fdb9000453f","source_id":"us-ut","stale":false,"prev":"us-ut/utah-code-59-2-325","next":"us-ut/utah-code-59-2-327"},"notice":"GroundRules: Original legal text. Not legal advice."}