{"data":{"id":"us-ut/utah-code-59-2-802","jurisdiction":"us-ut","citation":"Utah Code § 59-2-802","heading":"Statement of commission transmitted to county auditors -- Contents of statement -- Duties of auditors -- Change of assessment prohibited.","body":"(1) The commission shall, before June 8, annually transmit to the county auditor of each county to which an apportionment has been made a statement showing:\n(a) the property assessed;\n(b) the value of the property, as fixed and apportioned to the tax areas; and\n(c) the aggregate amount of taxable value placed in dispute in accordance with Section 59-2-1007.\n(2) The county auditor shall enter the:\n(a) statement on the county assessment roll or book; and\n(b) amount of the assessment apportioned to the county in the column of the assessment book or roll which shows for the county the total taxable value of all property.\n(3) A county board of equalization may not change any assessment fixed by the commission.","path":["Title 59 Revenue and Taxation","Chapter 59-2 Property Tax Act","Part 59-2-8 Apportionment"],"source_url":"https://le.utah.gov/xcode/Title59/Chapter2/59-2-S802.html","current_through":"2026 General Session","vintage":"","retrieved_at":"2026-09-03T11:34:33Z","sha256":"18a74c46f393da072d1945186728ee1155ca05fb0cf1d9a85a5d7b80953fcdea","source_id":"us-ut","stale":false,"prev":"us-ut/utah-code-59-2-801","next":"us-ut/utah-code-59-2-803"},"notice":"GroundRules: Original legal text. Not legal advice."}