59-2-1601.  Definitions.
     As used in this part:

(1)  “County additional property tax” means the property tax levy described in Subsection 59-2-1602(4).

Terms Used In Utah Code 59-2-1601

  • Appraisal: A determination of property value.
  • Fund: means the Property Tax Valuation Fund created in Section 59-2-1602. See Utah Code 59-2-1601
  • Multicounty Appraisal Trust: means the Multicounty Appraisal Trust created by an agreement:
(a) entered into by all of the counties in the state; and
(b) authorized by Title 11, Chapter 13, Interlocal Cooperation Act. See Utah Code 59-2-1601
  • Property: means property that is subject to assessment and taxation according to its value. 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
    • (2)  “Fund” means the Property Tax Valuation Fund created in Section 59-2-1602.

    (3)  “Multicounty Appraisal Trust” means the Multicounty Appraisal Trust created by an agreement:

    (a)  entered into by all of the counties in the state; and

    (b)  authorized by Title 11, Chapter 13, Interlocal Cooperation Act.

    (4)  “Multicounty assessing and collecting levy” means a property tax levied in accordance with Subsection 59-2-1602(2).

    (5)  “Statewide property tax system” means a computer assisted system for mass appraisal, equalization, collection, distribution, and administration related to property tax, created in accordance with Section 59-2-1606.

    Amended by Chapter 451, 2022 General Session

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