59-2-802. Statement of commission transmitted to county auditors — Contents of statement — Duties of auditors — Change of assessment prohibited.
| (1) |
The commission shall, before June 8, annually transmit to the county auditor of each county to which an apportionment has been made a statement showing:
Terms Used In Utah Code 59-2-802- 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
- Property: means property that is subject to assessment and taxation according to its value. See Utah Code 59-2-102
- Taxable value: means fair market value less any applicable reduction allowed for residential property under Section 59-2-103. See Utah Code 59-2-102
| (a) |
the property assessed; |
| (b) |
the value of the property, as fixed and apportioned to the tax areas; and |
| (c) |
the aggregate amount of taxable value placed in dispute in accordance with Section 59-2-1007. |
|
| (2) |
The county auditor shall enter the:
| (a) |
statement on the county assessment roll or book; and |
| (b) |
amount of the assessment apportioned to the county in the column of the assessment book or roll which shows for the county the total taxable value of all property. |
|
| (3) |
A county board of equalization may not change any assessment fixed by the commission. |
Amended by Chapter 139, 2015 General Session
