reglab/statecodes huggingface dataset:
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 1 - General Taxation Policies › Part 17 - Depository Institution Data Match System and Levy Act › Section 1713 - Commission payment to depository institution to secure amount subject to levy.

Effective 1/1/2017
59-1-1713.
Commission payment to depository institution to secure amount subject to levy.
In addition to any compensation that the commission pays to the depository institution in accordance with an agreement, the commission shall pay the depository institution $10 if the depository institution secures an amount subject to levy under Section 59-1-1708.
Enacted by Chapter 326, 2016 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 1 - General Taxation Policies › Part 17 - Depository Institution Data Match System and Levy Act › Section 1714 - Amount levied or released in error -- Rulemaking authority.

Effective 1/1/2017
59-1-1714.
Amount levied or released in error -- Rulemaking authority.
(1) If the commission levies an amount in error, the commission shall:
(a) pay the cost of a depository institution charge incurred as a result of the levy; or
(b) if a person other than the commission pays the depository institution charge, reimburse the person for the depository institution charge incurred as a result of the levy.
(2) If a depository institution releases an amount in an account holder's account to the commission in error, the commission shall return the amount to the depository institution by electronic means for deposit into the account holder's account.
(3) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission may make rules prescribing:
(a) what constitutes levying or releasing an amount in error; and
(b) the depository institution charges the commission shall pay.
Enacted by Chapter 326, 2016 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 1 - General Taxation Policies › Part 17 - Depository Institution Data Match System and Levy Act › Section 1715 - Limits on a depository institution's authority to disclose or provide notice -- Depository institution authority to provide information.

Effective 1/1/2017
59-1-1715.
Limits on a depository institution's authority to disclose or provide notice -- Depository institution authority to provide information.
(1) Before a depository institution secures an amount subject to levy in a delinquent taxpayer's account in accordance with Section 59-1-1708 and except as provided in Subsection (2), a depository institution may not disclose or provide notice to an account holder at the depository institution that the depository institution:
(a) provided information to the commission or the commission provided information to the depository institution in relation to the account holder or the account holder's account in accordance with this part; or
(b) took an action in relation to the account holder or the account holder's account in accordance with this part.
(2) A depository institution may provide information to an account holder describing the depository institution's duties under this part if the information the depository institution provides does not identify that the depository institution:
(a) provides or has provided information to the commission in relation to a particular account holder or account holder's account in accordance with this part; or
(b) takes or has taken an action in relation to a particular account holder or account holder's account in accordance with this part.
Enacted by Chapter 326, 2016 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 1 - General Taxation Policies › Part 17 - Depository Institution Data Match System and Levy Act › Section 1716 - Limits on depository institution liability.

Effective 1/1/2017
59-1-1716.
Limits on depository institution liability.
A depository institution is not liable to a person for the following if the depository institution acts in good faith:
(1) providing or failing to provide information; or
(2) taking or failing to take an action.
Enacted by Chapter 326, 2016 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 1 - General Taxation Policies › Part 17 - Depository Institution Data Match System and Levy Act › Section 1717 - Confidentiality of information.

Effective 1/1/2017
59-1-1717.
Confidentiality of information.
Except for the exchange of information between the commission and a depository institution that is necessary to meet the requirements of this part, information the commission obtains from a depository institution is subject to Section 59-1-403 as if the information had been gained from a return filed with the commission.
Enacted by Chapter 326, 2016 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 2 - Property Tax Act › Part 1 - General Provisions › Section 103 - Rate of assessment of property -- Residential property.

Effective 5/12/2020
59-2-103.
Rate of assessment of property -- Residential property.
(1) As used in this section:
(a)
(i) "Household" means the association of individuals who live in the same dwelling, sharing the dwelling's furnishings, facilities, accommodations, and expenses.
(ii) "Household" includes married individuals, who are not legally separated, who have established domiciles at separate locations within the state.
(b) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission may make rules defining the term "domicile."
(2) All tangible taxable property located within the state shall be assessed and taxed at a uniform and equal rate on the basis of its fair market value, as valued on January 1, unless otherwise provided by law.
(3) Subject to Subsections (4) through (7) and Section 59-2-103.5, for a calendar year, the fair market value of residential property located within the state is allowed a residential exemption equal to a 45% reduction in the value of the property.
(4) Part-year residential property located within the state is allowed the residential exemption described in Subsection (3) if the part-year residential property is used as residential property for 183 or more consecutive calendar days during the calendar year for which the owner seeks to obtain the residential exemption.
(5) No more than one acre of land per residential unit may qualify for the residential exemption described in Subsection (3).
(6)
(a) Except as provided in Subsections (6)(b)(ii) and (iii), a residential exemption described in Subsection (3) is limited to one primary residence per household.
(b) An owner of multiple primary residences located within the state is allowed a residential exemption under Subsection (3) for:
(i) subject to Subsection (6)(a), the primary residence of the owner;
(ii) each residential property that is the primary residence of a tenant; and
(iii) subject to Subsection (7), each residential property described in Subsection 59-2-102(34)(b)(ii).
(7) Before residential property described in Subsection 59-2-102(34)(b)(ii) is allowed a residential exemption described in Subsection (3), an owner of the residential property shall file with the county assessor a written declaration that:
(a) states under penalty of perjury that, to the best of each owner's knowledge, upon completion of construction or occupancy of the residential property, the residential property will be used for residential purposes as a primary residence;
(b) is signed by each owner of the residential property; and
(c) is on a form prescribed by the commission.
Amended by Chapter 38, 2020 General Session
Amended by Chapter 40, 2020 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 2 - Property Tax Act › Part 1 - General Provisions › Section 104 - Situs of property for tax purposes.

59-2-104.
Situs of property for tax purposes.
(1) The situs of all taxable property is the tax area where it is located.
(2) Personal property, unless assessed by the commission, shall be assessed in the tax area where the owner is domiciled in this state on January 1, unless the owner demonstrates to the satisfaction of the county assessor that the personal property is usually kept in a tax area other than that of the domicile of the owner, in which case that property shall be assessed in the other tax area.
(3) Land shall be assessed in parcels or subdivisions not exceeding 640 acres each, and tracts of land containing more than 640 acres, which have been sectioned by the United States government, shall be assessed by sections or fractions of sections.
(4) The following property shall be listed and assessed in the county where the property is located:
(a) public utilities, when operated wholly in one county;
(b) bridges and ferries which are not public utilities, when operated wholly in one county;
(c) electric light lines and similar improvements; and
(d) canals, ditches, and flumes when separately taxable.
Amended by Chapter 3, 1988 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 2 - Property Tax Act › Part 1 - General Provisions › Section 105 - Situs of public utilities, bridges, ferries, and canals.

59-2-105.
Situs of public utilities, bridges, ferries, and canals.
Public utilities, and bridges and ferries not public utilities, when operated wholly in one county, and electric light lines and similar improvements, canals, ditches, and flumes when separately taxable, shall be listed and assessed in the county in which the property is located.
Enacted by Chapter 4, 1987 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 2 - Property Tax Act › Part 1 - General Provisions › Section 107 - Classes of personal property -- Rulemaking authority.

59-2-107.
Classes of personal property -- Rulemaking authority.
The commission shall make rules:
(1) in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act;
(2) defining classes of items considered to be personal property for purposes of this chapter;
(3) defining items that fall into the classes established under Subsection (2); and
(4) defining any class or item as personal property if the commission defined that class or item as personal property prior to January 1, 2004, by:
(a) a rule made in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act;
(b) a published decision of the commission; or
(c) an official schedule published by the commission.
Amended by Chapter 382, 2008 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 2 - Property Tax Act › Part 1 - General Provisions › Section 110 - Designation of person to receive notice.

Effective 5/12/2020
59-2-110.
Designation of person to receive notice.
(1)
(a) Except as provided in Subsection (1)(b), if a governmental entity is required under this chapter to send information or notice to a person, the governmental entity shall send the information or notice to:
(i) the person required under the applicable provision of this chapter; and
(ii) each person designated in accordance with Subsection (2) by the person described in Subsection (1)(a)(i).
(b) If a governmental entity is required under Section 59-2-919, 59-2-919.1, or 59-2-1317 to send information or notice to a person, the governmental entity shall send the information or notice to:
(i) the person required under the applicable section; or
(ii) one person designated in accordance with Subsection (2) by the person described in Subsection (1)(b)(i).
(2)
(a) A person to whom a governmental entity is required under this chapter to send information or notice may designate a person to receive the information or notice in accordance with Subsection (1).
(b) To make a designation described in Subsection (2)(a), the person shall submit a written request to the governmental entity on a form prescribed by the commission.
(3) A person who makes a designation described in Subsection (2) may revoke the designation by submitting a written request to the governmental entity on a form prescribed by the commission.
Enacted by Chapter 105, 2020 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 2 - Property Tax Act › Part 2 - Assessment of Property › Section 203 - Record of assessment of railroads and other companies -- Review by county assessor.

59-2-203.
Record of assessment of railroads and other companies -- Review by county assessor.
(1) Each year the commission shall prepare a record of assessment of railroads and rail car companies. The record shall include:
(a) the name of the person to whom the property was assessed;
(b) the number of miles in the state;
(c) the number of miles in each county;
(d) the total assessment of that property; and
(e) the amount of the apportionment of the total assessment to each county.
(2) At least quarterly, the commission shall prepare a record of assessment of state-assessed commercial vehicles.
(3) The record of the assessment and the information upon which the assessments and apportionments are made are available for review upon request by a county assessor.
Amended by Chapter 360, 1997 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 2 - Property Tax Act › Part 2 - Assessment of Property › Section 204 - Record of assessment of public utility and air travel companies -- Review by county assessor.

59-2-204.
Record of assessment of public utility and air travel companies -- Review by county assessor.
(1) Each year, the commission shall prepare a record of assessment of the following companies:
(a) public utility companies;
(b) airlines;
(c) air charter services; and
(d) air contract services.
(2) The record of assessment under Subsection (1) shall include:
(a) the name of each person engaged in business within the state in a company described in Subsection (1);
(b) for each company described in Subsection (1), the total value of all of the company's tangible and intangible properties; and
(c) any other information as determined by the commission.
(3) At the request of a county assessor, the commission shall provide to the county assessor:
(a) the record of assessment described in Subsection (1); and
(b) the information upon which the assessments and apportionments contained in the record of assessment are made.
Amended by Chapter 71, 1999 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 2 - Property Tax Act › Part 2 - Assessment of Property › Section 205 - Record of assessment of mines -- Review by county assessor.

59-2-205.
Record of assessment of mines -- Review by county assessor.
(1) Each year the commission shall prepare a record of assessment of mines. The record shall include the following information for all mines subject to assessment by the commission:
(a) the owner of the mine;
(b) the name and description and location of the mine;
(c) the county in which the mine is located;
(d) the value of the mine;
(e) the value of the machinery;
(f) the value of supplies and other personal property;
(g) the value of improvements; and
(h) the value of machinery, property, and surface improvements having a value separate and independent of the mines or mining claims assessed by the commission, and the names of the owners of the machinery, property, or surface improvements, together with any other information determined by the commission.
(2) The record of the assessment and the information upon which the assessments and apportionments are calculated are available for review upon request by a county assessor.
Enacted by Chapter 4, 1987 General Session
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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.

Effective 7/1/2023
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 23A-1-101.
(b) "Threatened" is as defined in Section 23A-1-101.
(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.
Amended by Chapter 34, 2023 General Session
2023 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
2023 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
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 2 - Property Tax Act › Part 3 - County Assessment › Section 301.9 - Assessment of pollution control equipment.

Effective 1/1/2023
59-2-301.9.
Assessment of pollution control equipment.
(1) As used in this section, "pollution control equipment" means property that:
(a) is assessed under Part 3, County Assessment;
(b) is used:
(i) to prevent, control, or reduce air or water pollution; and
(ii) in connection with an establishment described in NAICS subsector 324110 of the 2022 North American Industry Classification System of the federal Executive Office of the President, Office of Management and Budget;
(c) is purchased to satisfy a requirement of the federal or state government; and
(d) does not significantly:
(i) increase the facility's output or capacity;
(ii) reduce the facility's total operating costs; or
(iii) extend the useful life of any other property.
(2) The taxable value of pollution control equipment is calculated by applying the percent good factor against the acquisition cost of the pollution control equipment as follows:
Year After AcquisitionPercent Good of Acquisition Cost
First year after acquisition80%
Second year after acquisition60%
Third year after acquisition40%
Fourth year after acquisition20%
Fifth year or any subsequent year after acquisition6%
(3)
(a) A taxpayer owning property assessed under this section may make an appeal relating to the value of the property in accordance with Section 59-2-1005.
(b) As part of an appeal described in this subsection, a taxpayer may request a deviation from the schedule provided in this section for a specific item of property if use of the schedule does not result in the fair market value of the property, including any relevant installation or assemblage value, at the retail level of trade and on the lien date.
(4)
(a) A county assessor may deviate from the schedule provided in this section when necessary to reach fair market value.
(b) When a deviation described in Subsection (4)(a) affects an entire class or type of personal property, the county assessor shall submit to the commission a written report substantiating the deviation with verifiable data.
(c) A county assessor may not use a schedule other than the schedule provided in this section without prior written consent of the commission.
(d) If a county assessor deviates from the schedule provided in this section and the taxpayer makes an appeal in accordance with Subsection (3), the county assessor has the burden of proof in the appeal, whether before a county board of equalization, the commission, or a court.
Enacted by Chapter 289, 2022 General Session
2023 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
2023 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
2023 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
2023 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
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 2 - Property Tax Act › Part 3 - County Assessment › Section 306.5 - Valuation of personal property of telecommunications service provider -- Reporting information to counties.

Effective 1/1/2023
59-2-306.5.
Valuation of personal property of telecommunications service provider -- Reporting information to counties.
(1) As used in this section, "Multicounty Appraisal Trust" means the same as that term is defined in Section 59-2-1601.
(2) A telecommunications service provider shall provide to the Multicounty Appraisal Trust a signed statement setting forth all of the personal property that the telecommunications service provider owns, possesses, manages, or has under the telecommunications service provider's control in the state.
(3) The signed statement shall:
(a) itemize each item of personal property that the telecommunications service provider owns, possesses, manages, or has under the telecommunications service provider's control:
(i) by county; and
(ii) for the tax year that began on January 1; and
(b) be submitted:
(i) annually on or before May 15; and
(ii) electronically in a form approved by the commission.
(4)
(a) The Multicounty Appraisal Trust shall value each item of personal property of a telecommunications service provider according to the personal property valuation guides and schedules established by the commission.
(b) A telecommunications service provider may appeal the valuation of personal property in accordance with Section 59-2-1005.
(5) The Multicounty Appraisal Trust shall forward to each county information about the total value of personal property of each telecommunications service provider within the county.
(6) If a signed statement filed in accordance with this section discloses real property, the Multicounty Appraisal Trust shall send a copy of the signed statement to the county in which the property is located.
Enacted by Chapter 239, 2022 General Session
2023 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 -- Assessment of personal property valued by Multicounty Appraisal Trust.

Effective 1/1/2023
59-2-308.
Assessment in name of representative -- Assessment of property of decedents -- Assessment of property in litigation -- Assessment of personal property valued by Multicounty Appraisal Trust.
(1) If a person is assessed as agent, trustee, bailee, guardian, executor, or administrator, a county shall:
(a) add the representative designation to the name; and
(b) enter the assessment separately from the individual assessment.
(2) A county may assess the undistributed or unpartitioned property of a deceased individual 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.
(4) A county shall add the valuation the Multicounty Appraisal Trust gives to personal property of a telecommunications service provider to the valuation of any real property of the telecommunications service provider within the county before making an assessment in accordance with this part.
Amended by Chapter 239, 2022 General Session
2023 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
2023 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
2023 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
2023 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