Utah Code 59-2-213. Duty to furnish assessment roll to counties

(1)	The commission shall prepare and furnish to each county an assessment roll in which the county assessor of each county shall list all property within the county.

Property: means property that is subject to assessment and taxation according to its value. See Utah Code 59-2-102

(2)	In counties using computerized listings, the county assessor shall furnish the information required under Subsection (1) pursuant to procedures established by the commission.

Amended by Chapter 3, 1988 General Session