Terms Used In Utah Code > Title 59 > Chapter 2 > Part 10 - Equalization

• Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
• Appraisal: A determination of property value.
• assessment book: means a permanent record of the assessment of property as assessed by the county assessor and the commission and may be maintained manually or as a computerized file as a consolidated record or as multiple records by type, classification, or categories. See Utah Code 59-2-102
• Contract: A legal written agreement that becomes binding when signed.
• County legislative body: means :Utah Code 68-3-12.5
• Discovery: Lawyers' examination, before trial, of facts and documents in possession of the opponents to help the lawyers prepare for trial.
• Escaped property: means any property, whether personal, land, or any improvements to the property, that is subject to taxation and is:

  (i)	inadvertently omitted from the tax rolls, assigned to the incorrect parcel, or assessed to the wrong taxpayer by the assessing authority;

  (ii)	undervalued or omitted from the tax rolls because of the failure of the taxpayer to comply with the reporting requirements of this chapter; or

  (iii)

  undervalued because of errors made by the assessing authority based upon incomplete or erroneous information furnished by the taxpayer. See Utah Code 59-2-102 Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other. Fair market value: The price at which an asset would change hands in a transaction between a willing, informed buyer and a willing, informed seller. Fair market value: means the amount at which property would change hands between a willing buyer and a willing seller, neither being under any compulsion to buy or sell and both having reasonable knowledge of the relevant facts. See Utah Code 59-2-102 Improvement: includes : (i)  an accessory to an item described in Subsection (18)(a) if the accessory is: (A)  essential to the operation of the item described in Subsection (18)(a); and (B)  installed solely to serve the operation of the item described in Subsection (18)(a); and (ii)  an item described in Subsection (18)(a) that is temporarily detached from the land for repairs and remains located on the land. See Utah Code 59-2-102 Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases. Lien: A claim against real or personal property in satisfaction of a debt. Person: means :Utah Code 68-3-12.5 Personal property: All property that is not real property. Personal property: includes : (a)  every class of property as defined in Subsection (29) that is the subject of ownership and is not real estate or an improvement; (b)  any pipe laid in or affixed to land whether or not the ownership of the pipe is separate from the ownership of the underlying land, even if the pipe meets the definition of an improvement; (c)  bridges and ferries; (d)  livestock; and (e)  outdoor advertising structures as defined in Section 72-7-502. See Utah Code 59-2-102 Process: means a writ or summons issued in the course of a judicial proceeding. See Utah Code 68-3-12.5 Property: means property that is subject to assessment and taxation according to its value. See Utah Code 59-2-102 Quorum: The number of legislators that must be present to do business. Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land. real property: includes : (a)  the possession of, claim to, ownership of, or right to the possession of land; (b)  all mines, minerals, and quarries in and under the land, all timber belonging to individuals or corporations growing or being on the lands of this state or the United States, and all rights and privileges appertaining to these; and (c)  improvements. See Utah Code 59-2-102 Residential property: includes : (i)  except as provided in Subsection (34)(b)(ii), includes household furnishings, furniture, and equipment if the household furnishings, furniture, and equipment are: (A)  used exclusively within a dwelling unit that is the primary residence of a tenant; and (B)  owned by the owner of the dwelling unit that is the primary residence of a tenant; and (ii)  if the county assessor determines that the property will be used for residential purposes as a primary residence: (A)  property under construction; or (B)  unoccupied property. See Utah Code 59-2-102 State: when applied to the different parts of the United States, includes a state, district, or territory of the United States. See Utah Code 68-3-12.5 Statute: A law passed by a legislature. Swear: includes "affirm. See Utah Code 68-3-12.5 Taxable value: means fair market value less any applicable reduction allowed for residential property under Section 59-2-103. See Utah Code 59-2-102 Telecommunications service provider: means the same as that term is defined in Section 59-12-102. See Utah Code 59-2-102 Testimony: Evidence presented orally by witnesses during trials or before grand juries. Transcript: A written, word-for-word record of what was said, either in a proceeding such as a trial or during some other conversation, as in a transcript of a hearing or oral deposition. United States: includes each state, district, and territory of the United States of America. See Utah Code 68-3-12.5 Writing: includes :Utah Code 68-3-12.5