Utah Code 59-2-302. Basis of property taxation for political subdivision

The assessments made by:

(1)	the county assessor, as equalized by the county board of equalization and the commission; and

City: includes , depending on population, a metro township as defined in Section 10-3c-102. 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
Road: includes :Utah Code 68-3-12.5
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
Town: includes , depending on population, a metro township as defined in Section 10-3c-102. See Utah Code 68-3-12.5

(2)	the commission, as apportioned to each county, city, town, school, road, or other district in their respective counties, are the only basis of property taxation for political subdivisions of the state.

Amended by Chapter 360, 1997 General Session