If a property owner disagrees with the value set by the county assessor on either real or personal property, an appeal may be filed with the county board of equalization. This date appears on the notice. The law assumes that the assessor has established an accurate, equitable value. Therefore, the burden of proof is on the property owner to provide facts to support a claim of erroneous or illegal valuation. The actual appeal process may vary slightly from county to county.
Larger counties employ screening processes and hearing officers.
In smaller counties, appeals are brought directly before the county commissioners acting as the board of equalization. Decisions of the county board of equalization may be appealed to the Utah State Tax Commission. This appeal must be filed within 30 days of the mailing of the county board's decision. The county auditor is required to mail this notice by July 22nd. Appeal Deadlines Taxpayers have 30 days from the date the notice is mailed to file an appeal with the county board of equalization.