Tax Administration Tax Administration Players and Responsibilities County Recorder Provides plats, ownership description changes to the assessor. This information is used to establish taxable situs and taxable status. The county assessor discovers, identifies and values real and personal property located within the county. The assessor's primary responsibility is to establish market value and taxable value on real property and to establish market value, taxable value and collect personal property taxes.
Market value is an appraisal issue.
Utah law requires annual update of values based on a systematic review of market data. This includes a review of property characteristics of each property at least once every five years. The county auditor performs a variety of accounting, auditing, recording and reporting functions in the property tax system. Posting centrally assessed values to the assessment roll. Coordinating with taxing entities and the Utah State Tax Commission to establish tax rates.