59-2-325.  Statement transmitted to commission.

(1)  The county auditor shall, before November 1 of each year:

Terms Used In Utah Code 59-2-325

  • Property: means property that is subject to assessment and taxation according to its value. See Utah Code 59-2-102
  • 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
(a)  prepare from the assessment rolls of that year a statement showing:

(i)  the amount and value of all property in the county, as classified by the county assessment rolls, and the value of each class;

(ii)  the total amount of taxes remitted by the county board of equalization;

(iii)  the state‘s share of the taxes remitted;

(iv)  the county’s share of the taxes remitted;

(v)  the rate of county taxes; and

(vi)  any other information requested by the commission; and

(b)  provide a copy of the statement to the commission.

(2)  The county auditor shall prepare the statement in the manner prescribed by the commission.

Amended by Chapter 29, 2022 General Session