Effective 5/8/2018 59-2-1001. County board of equalization — Public hearings — Hearing officers — Notice of decision — Rulemaking. (1) The county legislative body is the county board of equalization and the county auditor is the clerk of the county board of equalization. (2) The county board of equalization shall adjust and equalize the valuation […]
59-2-1002. Change in assessment — Force and effect — Additional assessments — Notice. (1) The county board of equalization shall use all information it may gain from the records of the county or elsewhere in equalizing the assessment of the property in the county or in determining any exemptions. The board may require the assessor […]
59-2-1003. Power of county board to increase or decrease assessment. (1) The county board of equalization may, after giving notice as prescribed by any rules the commission makes in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, increase or decrease any assessment contained in any assessment book, so as to equalize the assessment […]
Effective 5/4/2022 59-2-1004. Appeal to county board of equalization — Real property — Time period for appeal — Public hearing requirements — Decision of board — Extensions approved by commission — Appeal to commission. (1) As used in this section: (a) “Final assessed value” means: (i) for real property for which the taxpayer appealed the […]
Effective 3/13/2019 59-2-1004.5. Valuation adjustment for decrease in taxable value caused by a natural disaster. (1) For purposes of this section: (a) “Natural disaster” means: (i) an explosion; (ii) fire; (iii) a flood; (iv) a storm; (v) a tornado; (vi) winds; (vii) an earthquake; (viii) lightning; (ix) any adverse weather event; or (x) any event […]
59-2-1004.6. Tax relief for decrease in fair market value due to access interruption. (1) For purposes of this section “access interruption” means interruption of the normal access to or from property due to any circumstance beyond the control of the owner, including: (a) road construction; (b) traffic diversion; (c) an accident; (d) vandalism; (e) an […]
Effective 1/1/2023 59-2-1005. Procedures for appeal of personal property valuation — Time for appeal — Hearing — Decision — Appeal to commission. (1) (a) A taxpayer owning personal property assessed by a county assessor under Section 59-2-301 may make an appeal relating to the value of the personal property by filing an application with the […]
Effective 1/1/2021 59-2-1006. Appeal to commission — Duties of auditor — Decision by commission. (1) Any person dissatisfied with the decision of the county board of equalization concerning the assessment and equalization of any property, or the determination of any exemption in which the person has an interest, or a tax relief decision made under […]
Effective 5/5/2021 59-2-1007. Objection to assessment by commission — Application — Contents of application — Amending an application — Information provided by the commission — Hearings — Appeals. (1) (a) Subject to the other provisions of this section, if the owner of property assessed by the commission objects to the assessment, the owner may apply […]
59-2-1008. Investigations by commission — Assessment of escaped property — Increase or decrease of assessed valuation. (1) Each year the commission shall conduct an investigation throughout each county of the state to determine whether all property subject to taxation is on the assessment rolls, and whether the property is being assessed at fair market value. […]
59-2-1009. Equalization based on reports of county auditors. Before July 7 the commission shall examine and compare the reports of the county auditors and shall equalize the assessment of the taxable property of the several counties of the state for the purpose of taxation. Repealed and Re-enacted by Chapter 3, 1988 General Session
59-2-1010. Statement of equalization to be sent to county auditors. When the equalization among the several counties is completed, the commission shall transmit to each county auditor and to the state auditor a statement of the changes made by it in the assessment books of each county or any assessment contained in the book, which […]
59-2-1011. Record of changes — Form and contents of signed statement. The county auditor shall make a record of all changes, corrections, and orders and before October 15 shall affix a signed statement to the record, subscribed by the auditor, in a form substantially as follows: I, ____, do swear that, as county auditor of […]
Effective 5/10/2016 59-2-1017. Property tax appeal assistance. (1) As used in this section: (a) “Certified appraiser” means an appraiser certified in accordance with: (i)Title 61, Chapter 2g, Real Estate Appraiser Licensing and Certification Act; or (ii) the law of a jurisdiction in the United States. (b) “Licensed appraiser” means an appraiser licensed in accordance with: […]
