59-2-303. General duties of county assessor.
| (1) |
Terms Used In Utah Code 59-2-303- 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
| (a) |
Before May 22 each year, the county assessor shall:
| (i) |
ascertain the names of the owners of all property that is subject to taxation by the county; |
| (ii) |
except as provided in Subsection (2), assess the property to the owner, claimant of record, or occupant in possession or control at midnight on January 1 of the taxable year; and |
| (iii) |
conduct the review process described in Section 59-2-303.2. |
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| (b) |
No mistake in the name or address of the owner or supposed owner of property renders the assessment invalid. |
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| (2) |
If a conveyance of ownership of the real property was recorded in the office of a county recorder after January 1 but more than 14 calendar days before the day on which the county treasurer mails the tax notice, the county assessor shall assess the property to the new owner. |
| (3) |
A county assessor shall become fully acquainted with all property in the county assessor’s county, as provided in Section 59-2-301. |
Amended by Chapter 16, 2019 General Session
