§ 39-5-127. Correction of Assessments
Whenever the state board of equalization makes any change in the abstract of assessment of any county or orders an increase or decrease in the valuation of any class or subclass of property located therein, the assessor shall make the necessary changes in the abstract of assessment of the next succeeding taxable year required to […]
§ 39-5-128. Certification of Valuation for Assessment
No later than August 25 of each year, the assessor shall certify to the department of education, to the clerk of each town and city, to the secretary of each school district, and to the secretary of each special district within the assessor’s county the total valuation for assessment of all taxable property located within […]
§ 39-5-129. Delivery of Tax Warrant – Public Inspection
As soon as practicable after the requisite taxes for the year have been levied but in no event later than January 10 of each year, the assessor shall deliver the tax warrant under his hand and official seal to the treasurer, which shall be made readily available to the general public during the collection year […]
§ 39-5-130. Informality Not to Invalidate
No informality in complying with the requirements of section 39-5-129 shall render any proceedings for the collection of taxes invalid. The assessor shall take the receipt of the treasurer for the tax warrant, and such warrant shall be full and complete authority for the treasurer to collect all taxes therein set forth. Source: L. 64: […]
§ 39-5-132. Assessment and Taxation of New Construction
The general assembly hereby finds and declares that it is a matter of statewide concern that revenues from property taxes on newly constructed buildings may need to be put to special use in order to accommodate the capital needs resulting from such new construction, especially to accommodate the capital needs of the public schools in […]
§ 39-5-133. 2011 Modification of Statutory Definition of “Agricultural Land” – Tabor Election – Adjustment of District Mill Levy
The requirements of paragraph (b) of this subsection (1) shall only apply: To a district, as defined in section 20 (2)(b) of article X of the state constitution, that has not obtained voter approval to retain and spend revenues in excess of the fiscal year spending and property tax revenue limits imposed on the district […]
§ 39-5-201. Legislative Declaration
The general assembly hereby finds and declares that the present method of taxation of mobile homes, the specific ownership tax, is inappropriate; that mobile homes are more properly taxed by a change from such method to an ad valorem method of taxation similar to the method of taxation of conventional housing. Uniform treatment of mobile […]
§ 39-5-202. Taxation of Mobile Homes – Effective Date
Commencing January 1, 1978, mobile homes shall be subject to ad valorem taxation under the provisions of articles 1 to 9 of this title as if they were real property but shall be subject to the provisions of article 10 of this title concerning the collection of taxes as if they were personal property. Source: […]
§ 39-5-121. Notice of Valuation – Legislative Declaration – Repeal
No later than May 1 in each year, the assessor shall mail to each person who owns land or improvements a notice setting forth the valuation of such land or improvements. For agricultural property, the notice must separately state the actual value of such land or improvements in the previous year, the actual value in […]
§ 39-5-203. Mobile Homes – Determination of Value
For the property tax year beginning January 1, 1983, and for each property tax year thereafter, the actual value of a mobile home shall be determined by the assessor in accordance with the provisions of sections 39-1-103 (5) and 39-1-104 (10.2) for the determination of the actual value of real property. Repealed. The valuation for […]