59-2-1713.  Appeal to the county board of equalization.
     Notwithstanding Section 59-2-1004 or 63G-4-301, the owner of land may appeal the determination or denial of a county assessor to the county board of equalization within 45 days after the day on which:

(1)  the county assessor makes a determination under this part; or

Terms Used In Utah Code 59-2-1713

  • 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.
  • Land: includes :Utah Code 68-3-12.5
(2)  the county assessor’s failure to make a determination results in the owner’s request being considered denied under this part.

Enacted by Chapter 319, 2017 General Session

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