| (1) |
If a person is assessed as agent, trustee, bailee, guardian, executor, or administrator, a county shall:
Terms Used In Utah Code 59-2-308- Administrator: includes "executor" when the subject matter justifies the use. See Utah Code 68-3-12.5
- Appraisal: A determination of property value.
- Executor: A male person named in a will to carry out the decedent
- Executor: includes "administrator" when the subject matter justifies the use. See Utah Code 68-3-12.5
- Guardian: A person legally empowered and charged with the duty of taking care of and managing the property of another person who because of age, intellect, or health, is incapable of managing his (her) own affairs.
- Guardian: includes a person who:Utah Code 68-3-12.5
- Litigation: A case, controversy, or lawsuit. Participants (plaintiffs and defendants) in lawsuits are called litigants.
- Person: means :Utah Code 68-3-12.5
- Personal property: All property that is not real property.
- Personal property: includes :
| (a) | every class of property as defined in Subsection (29) that is the subject of ownership and is not real estate or an improvement; |
| (b) | any pipe laid in or affixed to land whether or not the ownership of the pipe is separate from the ownership of the underlying land, even if the pipe meets the definition of an improvement; |
| (e) | outdoor advertising structures as defined in Section 72-7-502. See Utah Code 59-2-102- Property: means property that is subject to assessment and taxation according to its value. See Utah Code 59-2-102
- Telecommunications service provider: means the same as that term is defined in Section 59-12-102. See Utah Code 59-2-102
- Trustee: A person or institution holding and administering property in trust.
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| (a) |
add the representative designation to the name; and |
| (b) |
enter the assessment separately from the individual assessment. |
| (2) |
A county may assess the undistributed or unpartitioned property of a deceased individual to an heir, guardian, executor, or administrator, and the payment of taxes binds all the parties in interest. |
| (3) |
Property in litigation, which is in the possession of a court or receiver, shall be assessed to the court clerk or receiver, and the taxes shall be paid under the direction of the court. |
| (4) |
A county shall add the valuation the Multicounty Appraisal Trust gives to personal property of a telecommunications service provider to the valuation of any real property of the telecommunications service provider within the county before making an assessment in accordance with this part. |
Amended by Chapter 239, 2022 General Session
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