| (1) |
The county auditor shall, before June 8 of each year, prepare from the assessment book of that year a statement showing in separate columns:
Terms Used In Utah Code 59-2-322- assessment book: means a permanent record of the assessment of property as assessed by the county assessor and the commission and may be maintained manually or as a computerized file as a consolidated record or as multiple records by type, classification, or categories. See Utah Code 59-2-102
- Land: includes :Utah Code 68-3-12.5
- Mining: means the process of producing, extracting, leaching, evaporating, or otherwise removing a mineral from a mine. 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
| (a) |
the total value of all property; |
| (b) |
the value of real estate, including patented mining claims, stated separately; |
| (c) |
the value of the improvements; |
| (d) |
the value of personal property exclusive of money; and |
| (e) |
the number of acres of land and the number of patented mining claims, stated separately. |
|
| (2) |
As soon as the statement is prepared the county auditor shall transmit the statement to the commission. |
Amended by Chapter 86, 2000 General Session
