59-2-803. Statement transmitted by county auditors to governing bodies — Contents of statement.
| (1) |
The county auditor shall transmit to the governing bodies of taxing entities in which the property is located, or to which any of the value is apportioned, a statement of the valuation of all property as fixed and apportioned by the commission and reported under Section 59-2-802. |
Terms Used In Utah Code 59-2-803
- 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
| (2) |
The statement under Subsection (1) shall contain the aggregate amount of taxable value placed in dispute in accordance with Section 59-2-1007. |
| (3) |
The statement shall be transmitted at the same time and in the same manner as the statement is transmitted under Section 59-2-924. |
Amended by Chapter 139, 2015 General Session
