reglab/housing_qa huggingface dataset:
UT Code § 59-2-305.5 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 2 - Property Tax Act|Part 3 - County Assessment|Section 305.5 - Boundary actions not effective for purposes of assessment until required documents are recorded.

59-2-305.5. Boundary actions not effective for purposes of assessment until required documents are recorded.    (1) As used in this section:   (a) "Affected area" means:   (i) in the case of the creation or incorporation of a local entity, the area within the newly created local entity's boundary;     (ii) in the case of an annexation of an area into an existing local entity, the annexed area;     (iii) in the case of an adjustment of a boundary between local entities, the area that before the boundary adjustment was in the boundary of one local entity but becomes, because of the boundary adjustment, included within the boundary of another local entity;     (iv) in the case of the withdrawal or disconnection of an area from a local entity, the area that is withdrawn or disconnected;     (v) in the case of the consolidation of multiple local entities, the area within the boundary of the consolidated local entity;     (vi) in the case of the division of a local entity into multiple local entities, the area within the boundary of each new local entity created by the division; and     (vii) in the case of the dissolution of a local entity, the area that used to be within the former boundary of the dissolved local entity.       (b) "Applicable certificate" has the same meaning as defined in Section 67-1a-6.5.     (c) "Boundary action" has the same meaning as defined in Section 17-23-20.     (d) "Effective date" means the effective date, under applicable statute, of the boundary action that is the subject of an applicable certificate.     (e) "Local entity" has the same meaning as defined in Section 67-1a-6.5.     (f) "Required documents" means the documents relating to a boundary action that are required under applicable statute to be submitted to the county recorder for recording following the lieutenant governor's issuance of an applicable certificate.       (2) Notwithstanding the effective date, a boundary action is not effective for purposes of assessing under this part the property located within the affected area until the required documents are recorded in the office of the recorder of each county in which the affected area is located.    Enacted by Chapter 350, 2009 General Session
UT Code § 59-2-306 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 2 - Property Tax Act|Part 3 - County Assessment|Section 306 - Statements by taxpayers -- Power of assessors respecting statements.

59-2-306. Statements by taxpayers -- Power of assessors respecting statements.    (1)   (a) The county assessor may request a signed statement from any person setting forth all the real and personal property assessable by the assessor which is owned, possessed, managed, or under the control of the person at 12 noon on January 1.     (b) A request under Subsection (1)(a) shall include a notice of the procedure under Section 59-2-1005 for appealing the value of the personal property.       (2)   (a) Except as provided in Subsection (2)(b) or (c), a signed statement described in Subsection (1) shall be filed on or before May 15 of the year the statement described in Subsection (1) is requested by the county assessor.     (b) For a county of the first class, the signed statement described in Subsection (1) shall be filed on the later of:   (i) 60 days after requested by the assessor; or     (ii) on or before May 15 of the year the statement described in Subsection (1) is requested by the county assessor if, by resolution, the county legislative body of that county adopts the deadline described in Subsection (2)(a).       (c) If a county assessor requests a signed statement described in Subsection (1) on or after March 16, the person shall file the signed statement within 60 days after requested by the assessor.       (3) The signed statement shall include the following:   (a) all property belonging to, claimed by, or in the possession, control, or management of the person, any firm of which the person is a member, or any corporation of which the person is president, secretary, cashier, or managing agent;     (b) the county in which the property is located or in which it is taxable; and, if taxable in the county in which the signed statement was made, also the city, town, school district, road district, or other taxing district in which it is located or taxable; and     (c) all lands in parcels or subdivisions not exceeding 640 acres each, the sections and fractional sections of all tracts of land containing more than 640 acres which have been sectionized by the United States Government, and the improvements on those lands.       (4) Every assessor may subpoena and examine any person in any county in relation to any signed statement but may not require that person to appear in any county other than the county in which the subpoena is served.    Amended by Chapter 131, 2010 General Session
UT Code § 59-2-307 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 2 - Property Tax Act|Part 3 - County Assessment|Section 307 - Refusal by taxpayer to file signed statement -- Penalty -- Assessor to estimate value -- Reporting information to other counties.

 Effective 5/5/2021  59-2-307. Refusal by taxpayer to file signed statement -- Penalty -- Assessor to estimate value -- Reporting information to other counties.    (1)   (a) Each person who fails to file the signed statement required by Section 59-2-306, fails to file the signed statement with respect to name and place of residence, or fails to appear and testify when requested by the assessor, shall pay a penalty equal to 10% of the estimated tax due, but not less than $25 for each failure to file a signed and completed statement.     (b) Each penalty under Subsection (1)(a) shall be collected in the manner provided by Sections 59-2-1302 and 59-2-1303, except as otherwise provided for in this section, or by a judicial proceeding brought in the name of the assessor.     (c) All money recovered by any assessor under this section shall be paid into the county treasury.       (2)   (a) Upon a showing of reasonable cause, a county may waive or reduce a penalty imposed under Subsection (1)(a).     (b)   (i) Except as provided in Subsection (2)(b)(ii), a penalty under Subsection (1)(a) may be imposed on or after May 16 of the year the statement described in Section 59-2-306 is requested by the county assessor.     (ii) A penalty under Subsection (1)(a) may not be imposed until 30 days after the postmark date of mailing of a subsequent notice if the signed statement described in Section 59-2-306 is requested:   (A) on or after March 16; or     (B) by a county assessor of a county of the first class.           (3)   (a) If an owner neglects or refuses to file a signed statement requested by an assessor as required under Section 59-2-306:   (i) the assessor shall:   (A) make a record of the failure to file; and     (B) make an estimate of the value of the property of the owner based on known facts and circumstances; and       (ii) the assessor of a county of the first class:   (A) shall make a subsequent request by mail for the signed statement, informing the owner of the consequences of not filing a signed statement; and     (B) may impose a fee for the actual and necessary expenses of the mailing under Subsection (3)(a)(ii)(A).         (b) The value fixed by the assessor in accordance with Subsection (3)(a)(i) may not be reduced by the county board of equalization or by the commission.       (4) If the signed statement discloses property in any other county, the assessor shall file the signed statement and send a copy to the assessor of each county in which the property is located.    Amended by Chapter 389, 2021 General Session
UT Code § 59-2-308 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 2 - Property Tax Act|Part 3 - County Assessment|Section 308 - Assessment in name of representative -- Assessment of property of decedents -- Assessment of property in litigation.

59-2-308. Assessment in name of representative -- Assessment of property of decedents -- Assessment of property in litigation.    (1) If a person is assessed as agent, trustee, bailee, guardian, executor, or administrator, the representative designation shall be added to the name, and the assessment entered separately from the individual assessment.     (2) The undistributed or unpartitioned property of a deceased person may be assessed to an heir, guardian, executor, or administrator, and the payment of taxes binds all the parties in interest.     (3) Property in litigation which is in the possession of a court or receiver shall be assessed to the court clerk or receiver, and the taxes shall be paid under the direction of the court.    Enacted by Chapter 4, 1987 General Session
UT Code § 59-2-309 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 2 - Property Tax Act|Part 3 - County Assessment|Section 309 - Property escaping assessment -- Duties of assessing authority -- Property willfully concealed -- Penalties.

59-2-309. 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 assessor 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 or waived by the assessor, county, county Board of Equalization, or the commission, except pursuant to a procedure for the review and approval of waivers adopted by county ordinance, or by administrative rule adopted in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act.    Amended by Chapter 382, 2008 General Session
UT Code § 59-2-310 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 2 - Property Tax Act|Part 3 - County Assessment|Section 310 - Assessment in name of claimant as well as owner.

59-2-310. Assessment in name of claimant as well as owner.  Real property described on the assessment book need not be described a second time, but any person claiming the real property and a desire to be assessed for the land may have the person's name inserted with that of the person to whom the real property is assessed.  Enacted by Chapter 4, 1987 General Session
UT Code § 59-2-311 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 2 - Property Tax Act|Part 3 - County Assessment|Section 311 - Completion and delivery of assessment book -- Signed statement required -- Contents of signed statement -- Adjustment of assessment in assessment book.

 Effective 3/13/2019  59-2-311. Completion and delivery of assessment book -- Signed statement required -- Contents of signed statement -- Adjustment of assessment in assessment book.    (1) Before May 22 each year, the county assessor shall complete and deliver the assessment book to the county auditor.     (2) The county assessor shall subscribe and sign a statement in the assessment book substantially as follows: I, ____, the assessor of ____ County, do swear that before May 22, _______(year), I made diligent inquiry and examination, and either personally or by deputy, established the value of all of the property within the county subject to assessment by me; that the property has been assessed on the assessment book equally and uniformly according to the best of my judgment, information, and belief at its fair market value; that I have faithfully complied with all the duties imposed on the assessor under the revenue laws including the requirements of Section 59-2-303.1; and that I have not imposed any unjust or double assessments through malice or ill will or otherwise, or allowed anyone to escape a just and equal assessment through favor or reward, or otherwise.     (3) Before completing and delivering the assessment book under Subsection (1), the county assessor shall adjust the assessment of property in the assessment book to reflect an adjustment in the taxable value of any property if the adjustment in taxable value is made:   (a) by the county board of equalization in accordance with Section 59-2-1004.5 on or before May 15; or     (b) by the county assessor in accordance with Section 59-2-303.2.      Amended by Chapter 16, 2019 General Session
UT Code § 59-2-313 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 2 - Property Tax Act|Part 3 - County Assessment|Section 313 - Assessor to furnish information to commission.

59-2-313. Assessor to furnish information to commission.  The county assessor shall furnish to the commission, promptly upon demand, any information it may require as to the several kinds of personal and real property, and the taxable value of those properties, which are located in the county.  Amended by Chapter 3, 1988 General Session
UT Code § 59-2-314 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 2 - Property Tax Act|Part 3 - County Assessment|Section 314 - Penalty for failure to complete assessment book.

59-2-314. Penalty for failure to complete assessment book.  Any assessor who fails to complete and deliver the assessment book to the county auditor within the time prescribed by law, or who fails to transmit the information required under Section 59-2-313 to the commission, shall pay a penalty of $1,000, to be recovered on the assessor's official bond, for the use of the county, or deducted from salary by the county legislative body.  Amended by Chapter 227, 1993 General Session
UT Code § 59-2-315 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 2 - Property Tax Act|Part 3 - County Assessment|Section 315 - Liability for willful failure or neglect of duty -- Action on official bond -- Judgment.

59-2-315. Liability for willful failure or neglect of duty -- Action on official bond -- Judgment.    (1) The assessor and sureties are liable on the official bond for all taxes on property within the county which, through willful failure or neglect, is not assessed or which has been willfully assessed at less than its fair market value.     (2) The county attorney shall, upon showing of proper evidence and upon written demand by the commission or the county legislative body, commence and prosecute to judgment an action upon the assessor's bond for all taxes lost from willful failure or neglect in assessing property.     (3) If, during the trial of the action against the assessor, the value of the unassessed or underassessed property is determined, the assessor is liable for the difference between the amount of taxes collected and the amount of taxes which should have been collected pursuant to law.    Amended by Chapter 227, 1993 General Session
UT Code § 59-2-320 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 2 - Property Tax Act|Part 3 - County Assessment|Section 320 - Total property valuation.

59-2-320. Total property valuation.  The county auditor shall add the valuations, and enter the total valuation of each kind of property, and the total valuation of all property, on the assessment book. In the appropriate column the total acreage of the county shall be shown.  Renumbered and Amended by Chapter 4, 1987 General Session
UT Code § 59-2-321 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 2 - Property Tax Act|Part 3 - County Assessment|Section 321 - Extension of taxes on assessment book.

59-2-321. Extension of taxes on assessment book.    (1) The property taxes of each city, town, school, and special taxing district shall be extended on the assessment book by the county auditor at the rate certified by the governing body of the city, town, school, and special taxing district at the time the state and county taxes are extended.     (2) The whole tax shall be carried into a column of aggregates, and shall be collected by the county treasurer at the time and in the manner provided by law for collecting state and county taxes.    Amended by Chapter 271, 1995 General Session
UT Code § 59-2-322 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 2 - Property Tax Act|Part 3 - County Assessment|Section 322 - Transmittal of statement to commission.

59-2-322. Transmittal of statement to commission.    (1) The county auditor shall, before June 8 of each year, prepare from the assessment book of that year a statement showing in separate columns:   (a) the total value of all property;     (b) the value of real estate, including patented mining claims, stated separately;     (c) the value of the improvements;     (d) the value of personal property exclusive of money; and     (e) the number of acres of land and the number of patented mining claims, stated separately.       (2) As soon as the statement is prepared the county auditor shall transmit the statement to the commission.    Amended by Chapter 86, 2000 General Session
UT Code § 59-2-323 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 2 - Property Tax Act|Part 3 - County Assessment|Section 323 - Changes ordered by commission.

59-2-323. Changes ordered by commission.    (1) The commission shall, before June 17 or within 10 days after the county auditors of the state have filed their report with the commission as provided for under Section 59-2-322, each year transmit to the county auditor a statement of the changes made by it in the assessment book of the county, as provided under Section 59-1-210.     (2) As soon as the county auditor receives from the commission a statement of the changes made by it in the assessment book of the county, or of any assessment contained therein, the auditor shall make the corresponding changes in the assessment book, by entering the same in a column provided with the proper heading in the assessment book, counting any fractional sum when more than 50 cents as one dollar and omitting it when less than 50 cents, so that the value of any separate assessment shall contain no fractions of a dollar; but shall in all cases disregard any action of the county board of equalization or commission which is prohibited by law.    Amended by Chapter 148, 1987 General Session
UT Code § 59-2-324 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 2 - Property Tax Act|Part 3 - County Assessment|Section 324 - Entering corrected sum of taxes in assessment book.

59-2-324. Entering corrected sum of taxes in assessment book.  The county auditor shall then compute, and enter in a separate money column in the assessment book, the aggregate sum in dollars and cents to be paid as taxes on the property enumerated in the book. Taxes levied only on a certain kind or class of property for a special purpose, other than for state, county, city, town, and school purposes, etc., shall be separately set out, and shall foot up the column showing the total amount of the taxes, and the column of total value of property in the county, as corrected by the commission.  Renumbered and Amended by Chapter 4, 1987 General Session
UT Code § 59-2-325 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 2 - Property Tax Act|Part 3 - County Assessment|Section 325 - Statement transmitted to commission and state auditor.

59-2-325. Statement transmitted to commission and state auditor.  The county auditor shall, before November 1 of each year, prepare from the assessment rolls of that year a statement showing the amount and value of all property in the county, as classified by the county assessment rolls, and the value of each class; the total amount of taxes remitted by the county board of equalization; the state's share of the taxes remitted; the county's share of the taxes remitted; the rate of county taxes; and any other information requested by the state auditor. The statement shall be made in duplicate, upon forms provided by the state auditor, and as soon as prepared shall be transmitted, one copy to the state auditor and one copy to the commission.  Amended by Chapter 86, 2000 General Session
UT Code § 59-2-326 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 2 - Property Tax Act|Part 3 - County Assessment|Section 326 - Assessment roll delivered to county treasurer.

59-2-326. Assessment roll delivered to county treasurer.  Before November 1, the county auditor must deliver the corrected assessment roll to the county treasurer, together with a signed statement subscribed by him in a form substantially as follows: I, ____ county auditor of the county of ____, do swear that I received the accompanying assessment roll of the taxable property of the county from the assessor, and that I have corrected it and made it conform to the requirements of the county board of equalization and commission, that I have reckoned the respective sums due as taxes and have added up the columns of valuations, taxes, and acreage as required by law.  Amended by Chapter 86, 2000 General Session
UT Code § 59-2-327 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 2 - Property Tax Act|Part 3 - County Assessment|Section 327 - Assessment roll -- Taxes charged to county treasurer.

 Effective 5/13/2014  59-2-327. Assessment roll -- Taxes charged to county treasurer.    (1) The county auditor shall deliver the assessment roll, with the taxes extended, all orders of the county board of equalization and commission posted, and all relief granted, prior to the time prescribed in Section 59-2-1317 for providing the original tax notice, to the county treasurer, together with a report of the accumulated total, which shall be considered to be a preliminary taxes charged amount.      (2) After delivering the corrected assessment roll to the county treasurer, under Section 59-2-326, the county auditor shall charge the treasurer with the full amount of taxes levied, except the taxes of rail car companies and state-assessed commercial vehicles, in an account established for the purpose.     (3) The county auditor shall either report the final taxes charged or report the adjustments in taxable value and tax amounts from the preliminary taxes charged amount to the county treasurer for use in settling with all taxing entities under Section 59-2-1365.    Amended by Chapter 279, 2014 General Session
UT Code § 59-2-328 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 2 - Property Tax Act|Part 3 - County Assessment|Section 328 - Duty of auditor upon termination of treasurer's term of office.

59-2-328. Duty of auditor upon termination of treasurer's term of office.  If the assessment book or the delinquent tax list is transferred from one treasurer to another, the county auditor shall credit the one and charge the other with the amount of taxes then outstanding.  Renumbered and Amended by Chapter 4, 1987 General Session
UT Code § 59-2-329 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 2 - Property Tax Act|Part 3 - County Assessment|Section 329 - Verification of auditor's statements.

59-2-329. Verification of auditor's statements.  The county auditor shall verify all statements made by the auditor under the provisions of this title and attach a signed statement of verification.  Amended by Chapter 86, 2000 General Session