reglab/housing_qa huggingface dataset:
UT Code § 59-2-208 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 2 - Property Tax Act|Part 2 - Assessment of Property|Section 208 - Duties of commission and county auditors relative to mines.

59-2-208. Duties of commission and county auditors relative to mines.  The duties of the commission and county auditors relative to:  (1) the assessment of mines, mining claims, and mining property;     (2) the statements and returns to be made; and     (3) the equalization thereof are the same as those provided for the assessment of public utilities.    Enacted by Chapter 4, 1987 General Session
UT Code § 59-2-209 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 2 - Property Tax Act|Part 2 - Assessment of Property|Section 209 - Assessment of improvements, machinery, or structures placed on mines.

59-2-209. Assessment of improvements, machinery, or structures placed on mines.  Nothing in this chapter may be construed to exempt from taxation any supplies used in mills, reduction works, or mines, or any improvements, machinery, or other property placed upon or used in connection with a mine or mining claim, which has a value separate and independent of the mine or mining claim.  Enacted by Chapter 4, 1987 General Session
UT Code § 59-2-211 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 2 - Property Tax Act|Part 2 - Assessment of Property|Section 211 - Security for tax on uranium and vanadium mining properties.

59-2-211. Security for tax on uranium and vanadium mining properties.    (1) The commission, in order to ensure the payment and collection of an ad valorem property tax imposed against uranium and vanadium mining properties, may require the owner or the person engaged in mining the properties to deposit a security with the commission in an amount determined by the commission. The security shall be deposited with the commission within 30 days of proper notice by the commission that the security is required. Notice by registered mail to the last-known address as shown in the records of the commission constitutes proper notice.     (2) The security may be sold by the commission at public sale in order to recover any tax, interest, or penalty due. Notice of the sale may be personally served upon the person who deposited the securities, or served by registered mail sent to the last-known address as shown in the records of the commission. Following the sale, any surplus amount shall be returned to the person who deposited the security.     (3) If the security is not deposited on or before the due date, the commission may declare the tax for that year and any preceding year, if unpaid, in jeopardy, and may proceed to collect the tax under this chapter.     (4) Following recourse to the security by the commission, or to jeopardy proceedings under Part 13, Collection of Taxes, the person engaged in using the properties shall deposit any new security required by the commission prior to resuming operations.     (5) The ad valorem tax imposed upon metalliferous mining claims and properties is a personal obligation of the owner or operator of the affected claims or properties, and the obligations are not satisfied until paid in full. If a mining claim or property is sold at the tax sale under Part 13, Collection of Taxes, the sale does not extinguish the personal obligation of the owner or operator of the claim or property. The personal obligation continues to exist against the owner or operator of the claim or property until paid or otherwise satisfied. Other real or personal property of the owner or operator may be seized or sold to satisfy the personal obligation. This remedy is not exclusive but is in addition to any other remedy provided by law for the collection of these taxes. Nothing contained in this section abrogates existing powers of the commission or a county legislative body to compromise or adjust the assessment of taxes.    Amended by Chapter 181, 1995 General Session
UT Code § 59-2-213 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 2 - Property Tax Act|Part 2 - Assessment of Property|Section 213 - Duty to furnish assessment roll to counties.

59-2-213. Duty to furnish assessment roll to counties.    (1) The commission shall prepare and furnish to each county an assessment roll in which the county assessor of each county shall list all property within the county.     (2) In counties using computerized listings, the county assessor shall furnish the information required under Subsection (1) pursuant to procedures established by the commission.    Amended by Chapter 3, 1988 General Session
UT Code § 59-2-214 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 2 - Property Tax Act|Part 2 - Assessment of Property|Section 214 - Commission to furnish forms for taxpayers' statements.

59-2-214. Commission to furnish forms for taxpayers' statements.    (1) The commission shall furnish the assessor of each county with blank forms of statements provided under Section 59-2-306, affixing to the form a statement substantially as follows to be signed by the party completing the form: I, ____, do swear that I am a resident of the county of ____, and that my post office address is ____; that the above list contains a full and correct statement of all property subject to taxation, which I, or any firm of which I am a member, or any corporation, association, or company of which I am president, cashier, secretary, or managing agent, owned, claimed, possessed, or controlled at 12 o'clock midnight on the preceding January 1 and which is not already assessed this year.     (2) The signed statement made on behalf of a firm or corporation shall state the principal place of business of the firm or corporation, and in other respects shall conform substantially to the preceding form.    Amended by Chapter 86, 2000 General Session
UT Code § 59-2-215 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 2 - Property Tax Act|Part 2 - Assessment of Property|Section 215 - Chief executive officer of state agency to furnish lists of sold lands.

59-2-215. Chief executive officer of state agency to furnish lists of sold lands.  On or before January 15 of each year the chief executive officer of any agency of the state shall make and transmit to the commission certified lists of lands sold by the state for which certificates of purchase or patents have been issued during the preceding year, giving a description by divisions or subdivisions or lots and blocks, together with the names of the purchasers or patentees, and in the case of lands sold by the state upon contract the amount of the purchase price and the total amount paid or due on the preceding January 1.  Amended by Chapter 299, 1995 General Session
UT Code § 59-2-216 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 2 - Property Tax Act|Part 2 - Assessment of Property|Section 216 - Commission to furnish list of patented lands to county assessors.

59-2-216. Commission to furnish list of patented lands to county assessors.  The commission shall furnish the county assessors, annually, by February 1:  (1) a list of all patents of lands, except patents for mining locations, and all lands for which receivers' final receipts have been issued for which patents have not been issued, not previously reported;     (2) a certified list of all lands that have been sold by the state for which certificates of purchase or patents have been issued during the preceding year, with a description, together with the names of the purchasers or patentees; and     (3) a list containing a description of the lands sold by the state during the preceding year upon contracts for purchase, together with the names and addresses of the purchasers where known, the amount of the purchase price, and the total amount paid or due on the preceding January 1.    Enacted by Chapter 4, 1987 General Session
UT Code § 59-2-217 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 2 - Property Tax Act|Part 2 - Assessment of Property|Section 217 - Property escaping assessment -- Duties of assessing authority -- Property willfully concealed -- Penalties.

59-2-217. Property escaping assessment -- Duties of assessing authority -- Property willfully concealed -- Penalties.    (1) Any escaped property may be assessed by the original assessing authority at any time as far back as five years prior to the time of discovery, in which case the assessing authority shall enter the assessments on the tax rolls and follow the procedures established under Part 13, Collection of Taxes.     (2) Any property found to be willfully concealed, removed, transferred, or misrepresented by its owner or agent in order to evade taxation is subject to a penalty equal to the tax on its value, and neither the penalty nor assessment may be reduced by the county board of equalization or the commission.    Enacted by Chapter 204, 1989 General Session
UT Code § 59-2-301 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 2 - Property Tax Act|Part 3 - County Assessment|Section 301 - Assessment by county assessor.

59-2-301. Assessment by county assessor.  The county assessor shall assess all property located within the county which is not required by law to be assessed by the commission.  Enacted by Chapter 4, 1987 General Session
UT Code § 59-2-301.1 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 2 - Property Tax Act|Part 3 - County Assessment|Section 301.1 - Assessment of property subject to a conservation easement -- Assessment of golf course or hunting club -- Assessment of common areas.

 Effective 5/9/2017  59-2-301.1. Assessment of property subject to a conservation easement -- Assessment of golf course or hunting club -- Assessment of common areas.    (1) In assessing the fair market value of property subject to a conservation easement under Title 57, Chapter 18, Land Conservation Easement Act, a county assessor shall consider factors relating to the property and neighboring property that affect the fair market value of the property being assessed, including:   (a) value that transfers to neighboring property because of the presence of a conservation easement on the property being assessed;     (b) practical and legal restrictions on the development potential of the property because of the presence of the conservation easement;     (c) the absence of neighboring property similarly subject to a conservation easement to provide a basis for comparing values between properties; and     (d) any other factor that causes the fair market value of the property to be affected because of the presence of a conservation easement.       (2)   (a) In assessing the fair market value of a golf course or hunting club, a county assessor shall consider factors relating to the golf course or hunting club and neighboring property that affect the fair market value of the golf course or hunting club, including:   (i) value that transfers to neighboring property because of the presence of the golf course or hunting club;     (ii) practical and legal restrictions on the development potential of the golf course or hunting club; and     (iii) the history of operation of the golf course or hunting club and the likelihood that the present use will continue into the future.       (b) The valuation method a county assessor may use in determining the fair market value of a golf course or hunting club includes:   (i) the cost approach;     (ii) the income capitalization approach; and     (iii) the sales comparison approach.         (3) In assessing the fair market value of property that is a common area or facility under Title 57, Chapter 8, Condominium Ownership Act, or a common area under Title 57, Chapter 8a, Community Association Act, a county assessor shall consider factors relating to the property and neighboring property that affect the fair market value of the property being assessed, including:   (a) value that transfers to neighboring property because the property is a common area or facility;     (b) practical and legal restrictions on the development potential of the property because the property is a common area or facility;     (c) the absence of neighboring property similarly situated as a common area or facility to provide a basis for comparing values between properties; and     (d) any other factor that causes the fair market value of the property to be affected because the property is a common area or facility.      Amended by Chapter 49, 2017 General Session
UT Code § 59-2-301.2 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 2 - Property Tax Act|Part 3 - County Assessment|Section 301.2 - Definitions -- Assessment of property subject to a minimum parcel size -- Other factors affecting fair market value.

59-2-301.2. Definitions -- Assessment of property subject to a minimum parcel size -- Other factors affecting fair market value.    (1) "Minimum parcel size" means the minimum size that a parcel of property may be divided into under a zoning ordinance adopted by a:   (a) county in accordance with Title 17, Chapter 27a, Part 5, Land Use Regulations; or     (b) city or town in accordance with Title 10, Chapter 9a, Part 5, Land Use Regulations.       (2) In assessing the fair market value of a parcel of property that is subject to a minimum parcel size of one acre or more, a county assessor shall include as part of the assessment:   (a) that the parcel of property may not be subdivided into parcels of property smaller than the minimum parcel size; and     (b) any effects Subsection (2)(a) may have on the fair market value of the parcel of property.       (3) This section does not prohibit a county assessor from including as part of an assessment of the fair market value of a parcel of property any other factor affecting the fair market value of the parcel of property.    Amended by Chapter 254, 2005 General Session
UT Code § 59-2-301.3 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 2 - Property Tax Act|Part 3 - County Assessment|Section 301.3 - Definitions -- Assessment of real property subject to a low-income housing covenant.

59-2-301.3. Definitions -- Assessment of real property subject to a low-income housing covenant.    (1) As used in this section:   (a) "low-income housing covenant" means an agreement:   (i) between:   (A) the Utah Housing Corporation; and     (B) an owner of real property upon which residential rental housing is located; and       (ii) in which the owner described in Subsection (1)(a)(i)(B) agrees to limit the amount of rent that a renter may be charged for the residential rental housing; and       (b) "residential rental housing" means housing that:   (i) is used:   (A) for residential purposes; and     (B) as a primary residence; and       (ii) is rental property.         (2) A county assessor shall, in determining the fair market value of real property subject to a low-income housing covenant, take into account all relevant factors that affect the fair market value of the property, including:   (a) the information provided in Subsection (3); and     (b) any effects the low-income housing covenant may have on the fair market value of the real property.       (3)   (a) Except as provided in Subsection (3)(b), to have a county assessor take into account a low-income housing covenant under Subsection (2), the owner of a property subject to a low-income housing covenant shall, by April 30 of each year, provide to the county assessor:   (i) a signed statement from the property owner that the project continues to meet the requirements of the low-income housing covenant;     (ii) a financial operating statement for the property for the prior year;     (iii) rent rolls for the property for the prior year; and     (iv) federal and commercial financing terms and agreements for the property.       (b) If the April 30 described in Subsection (3)(a) falls within the first 12 months after a low-income housing operation begins on the property, a property owner shall provide estimates of the information required by Subsections (3)(a)(ii) through (iv).       (4) If the owner of a property subject to a low-income housing covenant fails to meet the requirements of Subsection (3):   (a) the assessor shall:   (i) make a record of the failure to meet the requirements of Subsection (3); and     (ii) make an estimate of the fair market value of the property in accordance with Subsection (2) based on information available to the assessor; and       (b) subject to Subsection (5), the owner shall pay a penalty equal to the greater of:   (i) $250; or     (ii) 5% of the tax due on the property for that year.         (5)   (a) Only one penalty per year may be imposed per housing project subject to a low-income housing covenant.     (b) Upon making a record of the action, and upon reasonable cause shown, an assessor may waive, reduce, or compromise the penalty imposed under Subsection (4)(b).      Amended by Chapter 31, 2012 General Session
UT Code § 59-2-301.5 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 2 - Property Tax Act|Part 3 - County Assessment|Section 301.5 - Definitions -- Assessment of property if threatened or endangered species is present.

59-2-301.5. Definitions -- Assessment of property if threatened or endangered species is present.    (1) As used in this section:   (a) "Endangered" is as defined in Section 23-13-2.     (b) "Threatened" is as defined in Section 23-13-2.       (2) In assessing the fair market value of property, a county assessor shall consider as part of the determination of fair market value whether a threatened or endangered species is present on any portion of the property, including any impacts the presence of the threatened or endangered species has on:   (a) the functionality of the property;     (b) the ability to use the property; and     (c) property rights.       (3) This section does not prohibit a county assessor from including as part of a determination of the fair market value of property any other factor affecting the fair market value of the property.    Enacted by Chapter 96, 2013 General Session
UT Code § 59-2-301.6 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 2 - Property Tax Act|Part 3 - County Assessment|Section 301.6 - Definition -- Assessment of property having a diminished productive value.

 Effective 1/1/2015  59-2-301.6. Definition -- Assessment of property having a diminished productive value.    (1) As used in this section, "diminished productive value" means that property has no, or a significantly reduced, ability to generate income as a result of:   (a) a parcel size requirement established under a land use ordinance or zoning map adopted by a:   (i) city or town in accordance with Title 10, Chapter 9a, Part 5, Land Use Regulations; or     (ii) a county in accordance with Title 17, Chapter 27a, Part 5, Land Use Regulations; or       (b) one or more easements burdening the property.       (2) In assessing the fair market value of property, a county assessor shall consider as part of the determination of fair market value whether property has diminished productive value.     (3) This section does not prohibit a county assessor from including as part of a determination of the fair market value of property any other factor affecting the fair market value of the property.    Enacted by Chapter 218, 2014 General Session
UT Code § 59-2-301.7 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 2 - Property Tax Act|Part 3 - County Assessment|Section 301.7 - Definitions -- Assessment of property used for radioactive or hazardous waste storage.

 Effective 1/1/2016  59-2-301.7. Definitions -- Assessment of property used for radioactive or hazardous waste storage.    (1) As used in this section:   (a) "Hazardous waste" has the same meaning as that term is defined in Section 19-6-102.     (b)   (i) "Radioactive waste" means:   (A) low-level radioactive waste as defined in 42 U.S.C. Sec. 10101; or     (B) high-level radioactive waste as defined in 42 U.S.C. Sec. 10101.       (ii) "Radioactive waste" does not include naturally occurring radioactive materials.         (2) Subject to Subsection (3), in assessing the fair market value of property, a county assessor shall consider, as part of the determination of fair market value, whether property that is not currently used for the storage of hazardous waste or radioactive waste has been used in the past for the storage of hazardous waste or radioactive waste in a manner that affects:   (a) the functionality of the property;     (b) the ability to use the property; or     (c) property rights.       (3) Subsection (2) applies to the extent a county assessor knows, or reasonably should have known, that property has been used in the past for the storage of hazardous waste or radioactive waste.     (4) This section does not prohibit a county assessor from including as part of a determination of the fair market value of property any other factor affecting the fair market value of the property.    Enacted by Chapter 199, 2015 General Session
UT Code § 59-2-302 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 2 - Property Tax Act|Part 3 - County Assessment|Section 302 - Basis of property taxation for political subdivision.

59-2-302. Basis of property taxation for political subdivision.  The assessments made by:  (1) the county assessor, as equalized by the county board of equalization and the commission; and     (2) the commission, as apportioned to each county, city, town, school, road, or other district in their respective counties, are the only basis of property taxation for political subdivisions of the state.    Amended by Chapter 360, 1997 General Session
UT Code § 59-2-303 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 2 - Property Tax Act|Part 3 - County Assessment|Section 303 - General duties of county assessor.

 Effective 3/13/2019  59-2-303. General duties of county assessor.    (1)   (a) Before May 22 each year, the county assessor shall:   (i) ascertain the names of the owners of all property that is subject to taxation by the county;     (ii) except as provided in Subsection (2), assess the property to the owner, claimant of record, or occupant in possession or control at midnight on January 1 of the taxable year; and     (iii) conduct the review process described in Section 59-2-303.2.       (b) No mistake in the name or address of the owner or supposed owner of property renders the assessment invalid.       (2) If a conveyance of ownership of the real property was recorded in the office of a county recorder after January 1 but more than 14 calendar days before the day on which the county treasurer mails the tax notice, the county assessor shall assess the property to the new owner.     (3) A county assessor shall become fully acquainted with all property in the county assessor's county, as provided in Section 59-2-301.    Amended by Chapter 16, 2019 General Session
UT Code § 59-2-305 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 2 - Property Tax Act|Part 3 - County Assessment|Section 305 - Listing property in taxing entities.

59-2-305. Listing property in taxing entities.  The county assessor shall list all property in each taxing entity in the county by identifier and fair market value. The commission may prescribe procedures and formats, after consultation with affected state agencies and county assessors, which will provide reasonable uniformity and reduced costs in listing property.  Amended by Chapter 3, 1988 General Session