Effective 5/12/2020 59-2-103. Rate of assessment of property — Residential property. (1) As used in this section: (a) (i) “Household” means the association of individuals who live in the same dwelling, sharing the dwelling’s furnishings, facilities, accommodations, and expenses. (ii) “Household” includes married individuals, who are not legally separated, who have established domiciles at separate […]
Effective 3/23/2022 59-2-103.5. Procedures to obtain an exemption for residential property — Procedure if property owner or property no longer qualifies to receive a residential exemption. (1) Subject to Subsection (8), for residential property other than part-year residential property, a county legislative body may adopt an ordinance that requires an owner to file an application […]
59-2-104. Situs of property for tax purposes. (1) The situs of all taxable property is the tax area where it is located. (2) Personal property, unless assessed by the commission, shall be assessed in the tax area where the owner is domiciled in this state on January 1, unless the owner demonstrates to the satisfaction […]
59-2-105. Situs of public utilities, bridges, ferries, and canals. Public utilities, and bridges and ferries not public utilities, when operated wholly in one county, and electric light lines and similar improvements, canals, ditches, and flumes when separately taxable, shall be listed and assessed in the county in which the property is located. Enacted by Chapter […]
59-2-107. Classes of personal property — Rulemaking authority. The commission shall make rules: (1) in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act; (2) defining classes of items considered to be personal property for purposes of this chapter; (3) defining items that fall into the classes established under Subsection (2); and (4) defining […]
Effective 5/12/2020 59-2-108. Election for assessment and taxation of noncapitalized personal property according to a schedule. (1) As used in this section: (a) (i) “Item of taxable tangible personal property” does not include an improvement to real property or a part that will become an improvement. (ii) In accordance with Title 63G, Chapter 3, Utah […]
Effective 3/22/2021 59-2-109. Burden of proof. (1) As used in this section: (a) “Final assessed value” means: (i) for real property for which the taxpayer appealed the valuation or equalization to the county board of equalization in accordance with Section 59-2-1004, the value given to the real property by the county board of equalization, including […]
Effective 5/12/2020 59-2-110. Designation of person to receive notice. (1) (a) Except as provided in Subsection (1)(b), if a governmental entity is required under this chapter to send information or notice to a person, the governmental entity shall send the information or notice to: (i) the person required under the applicable provision of this chapter; […]
