reglab/statecodes huggingface dataset:
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 2 - Property Tax Act › Part 3 - County Assessment › Section 313.1 - County assessor duties to provide assessment data -- Commission review -- Subscription to market data service.

Effective 5/3/2023
59-2-313.1.
County assessor duties to provide assessment data -- Commission review -- Subscription to market data service.
(1) As used in this section, "assessment data" means:
(a) the information described in Subsection 59-2-303.1(6) contained in a county's database used in mass appraisal; and
(b) any other assessment information the commission requires.
(2) A county assessor shall provide assessment data to the commission:
(a)
(i) annually on or before March 31;
(ii) no later than 15 days after the date the county assessor provides the assessment book to the county auditor under Section 59-2-311;
(iii) no later than 15 days after the date the county auditor provides the assessment roll to the county treasurer under Section 59-2-326; or
(b) at any other time requested by the commission.
(3) The commission may:
(a) review a county's annual update of property values the county is required to perform under Section 59-2-303.1;
(b) review a county's detailed review of property characteristics the county is required to perform under Section 59-2-303.1; and
(c) provide findings and recommendations to the county.
(4) The commission may subscribe to a market data service to assist:
(a) the commission in performing a review described in Subsection (3); and
(b) counties in meeting the requirements of Section 59-2-303.1.
Enacted by Chapter 470, 2023 General Session
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 2 - Property Tax Act › Part 3 - County Assessment › Section 325 - Statement transmitted to commission.

Effective 5/4/2022
59-2-325.
Statement transmitted to commission.
(1) The county auditor shall, before November 1 of each year:
(a) prepare from the assessment rolls of that year a statement showing:
(i) the amount and value of all property in the county, as classified by the county assessment rolls, and the value of each class;
(ii) the total amount of taxes remitted by the county board of equalization;
(iii) the state's share of the taxes remitted;
(iv) the county's share of the taxes remitted;
(v) the rate of county taxes; and
(vi) any other information requested by the commission; and
(b) provide a copy of the statement to the commission.
(2) The county auditor shall prepare the statement in the manner prescribed by the commission.
Amended by Chapter 29, 2022 General Session
2023 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
2023 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
2023 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
2023 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
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 2 - Property Tax Act › Part 4 - Assessment of Transitory Personal Property and Interstate Carriers › Section 401 - Assessment of transitory personal property.

59-2-401.
Assessment of transitory personal property.
If any taxable personal property is brought into a county from another county of this state at any time after January 1, and the property has not been assessed for that year, it shall be listed and assessed the same as if it had been in the county at the time of the regular assessment. The county assessor shall enter the assessment on the tax rolls in the hands of the county treasurer or elsewhere, and if made after the assessment book has been delivered to the county treasurer, the assessment shall be reported by the assessor to the county auditor, and the auditor shall charge the assessor with the taxes on the property. The assessor shall notify the person assessed and immediately proceed to secure or collect the taxes as provided under Part 13, Collection of Taxes.
Enacted by Chapter 4, 1987 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 2 - Property Tax Act › Part 4 - Assessment of Transitory Personal Property and Interstate Carriers › Section 403 - Assessment of interstate state-assessed commercial vehicles -- Apportionment.

59-2-403.
Assessment of interstate state-assessed commercial vehicles -- Apportionment.
When assessing state-assessed commercial vehicles covering interstate routes, the commission shall apportion the assessment for the rolling stock used in interstate commerce at the same percentage ratio that has been filed with the Motor Vehicle Division of the commission for determining the proration of registration fees.
Amended by Chapter 360, 1997 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 2 - Property Tax Act › Part 4 - Assessment of Transitory Personal Property and Interstate Carriers › Section 405 - Uniform fee on tangible personal property required to be registered with the state -- Distribution of revenues -- Appeals.

59-2-405.
Uniform fee on tangible personal property required to be registered with the state -- Distribution of revenues -- Appeals.
(1) The property described in Subsection (2), except Subsection (2)(b)(ii), is exempt from ad valorem property taxes pursuant to Utah Constitution Article XIII, Section 2, Subsection (6).
(2)
(a) Except as provided in Subsection (2)(b), there is levied as provided in this part a statewide uniform fee in lieu of the ad valorem tax on:
(i) motor vehicles required to be registered with the state that weigh 12,001 pounds or more;
(ii) motorcycles as defined in Section 41-1a-102 that are required to be registered with the state;
(iii) watercraft required to be registered with the state;
(iv) recreational vehicles required to be registered with the state; and
(v) all other tangible personal property required to be registered with the state before it is used on a public highway, on a public waterway, on public land, or in the air.
(b) The following tangible personal property is exempt from the statewide uniform fee imposed by this section:
(i) aircraft;
(ii) state-assessed commercial vehicles;
(iii) tangible personal property subject to a uniform fee imposed by:
(A) Section 59-2-405.1;
(B) Section 59-2-405.2; or
(C) Section 59-2-405.3; and
(iv) personal property that is exempt from state or county ad valorem property taxes under the laws of this state or of the federal government.
(3) Beginning on January 1, 1999, the uniform fee is 1.5% of the fair market value of the personal property, as established by the commission.
(4) Notwithstanding Section 59-2-407, property subject to the uniform fee that is brought into the state and is required to be registered in Utah shall, as a condition of registration, be subject to the uniform fee unless all property taxes or uniform fees imposed by the state of origin have been paid for the current calendar year.
(5)
(a) The revenues collected in each county from the uniform fee shall be distributed by the county to each taxing entity in which the property described in Subsection (2) is located in the same proportion in which revenue collected from ad valorem real property tax is distributed.
(b) Each taxing entity shall distribute the revenues received under Subsection (5)(a) in the same proportion in which revenue collected from ad valorem real property tax is distributed.
(6) An appeal relating to the uniform fee imposed on the tangible personal property described in Subsection (2) shall be filed pursuant to Section 59-2-1005.
Amended by Chapter 210, 2008 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 2 - Property Tax Act › Part 4 - Assessment of Transitory Personal Property and Interstate Carriers › Section 405.3 - Uniform statewide fee on motor homes -- Distribution of revenues.

Effective 1/1/2019
59-2-405.3.
Uniform statewide fee on motor homes -- Distribution of revenues.
(1) For purposes of this section, "motor home" means:
(a) a motor home, as defined in Section 13-14-102, that is required to be registered with the state; or
(b) a self-propelled vehicle that is:
(i) modified for primary use as a temporary dwelling for travel, recreational, or vacation use; and
(ii) required to be registered with the state.
(2) In accordance with Utah Constitution Article XIII, Section 2, Subsection (6), a motor home is:
(a) exempt from the tax imposed by Section 59-2-103; and
(b) in lieu of the tax imposed by Section 59-2-103, subject to a uniform statewide fee described in Subsection (3).
(3) The uniform statewide fee for a motor home is:
Age of Motor HomeUniform Statewide Fee
15 or more years $90
12 or more years but less than 15 years $180
9 or more years but less than 12 years $315
6 or more years but less than 9 years $425
3 or more years but less than 6 years $540
Less than 3 years $690
(4) Notwithstanding Section 59-2-407, a motor home subject to the uniform statewide fee imposed by this section that is brought into the state shall, as a condition of registration, be subject to the uniform statewide fee unless all property taxes or uniform fees imposed by the state of origin have been paid for the current calendar year.
(5)
(a) Each county shall distribute the revenue collected by the county from the uniform statewide fee imposed by this section to each taxing entity in which each motor home subject to the uniform statewide fee is located in the same proportion in which revenue collected from the ad valorem property tax is distributed.
(b) Each taxing entity described in Subsection (5)(a) that receives revenue from the uniform statewide fee imposed by this section shall distribute the revenue in the same proportion in which revenue collected from the ad valorem property tax is distributed.
(6) An appeal relating to the uniform statewide fee imposed on a motor home by this section shall be filed pursuant to Section 59-2-1005.
Amended by Chapter 432, 2018 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 2 - Property Tax Act › Part 4 - Assessment of Transitory Personal Property and Interstate Carriers › Section 407 - Administration of uniform fees.

Effective 5/3/2023
59-2-407.
Administration of uniform fees.
(1)
(a) Except as provided in Subsection 59-2-405(4) or 59-2-405.3(4), the uniform fee authorized in Sections 59-2-405, 59-2-405.3, and 72-10-110.5 shall be assessed at the same time and in the same manner as ad valorem personal property taxes under Chapter 2, Part 13, Collection of Taxes, except that in listing personal property subject to the uniform fee with real property as permitted by Section 59-2-1302, the assessor or, if this duty has been reassigned in an ordinance under Section 17-16-5.5, the treasurer shall list only the amount of the uniform fee due, and not the taxable value of the property subject to the uniform fee.
(b) Except as provided in Subsections 59-2-405.1(4), 59-2-405.2(5), and 59-2-405.3(4), the uniform fee imposed by Section 59-2-405.1, 59-2-405.2, or 59-2-405.3 shall be assessed at the time of:
(i) registration as defined in Section 41-1a-102; and
(ii) renewal of registration.
(2) The remedies for nonpayment of the uniform fees authorized by Sections 59-2-405, 59-2-405.1, 59-2-405.2, 59-2-405.3, and 72-10-110.5 shall be the same as those provided in Chapter 2, Part 13, Collection of Taxes, for nonpayment of ad valorem personal property taxes.
(3) Any disclosure of information to a county for purposes of distributing a uniform fee under this part is not subject to Title 77, Chapter 38, Part 6, Safe at Home Program.
Amended by Chapter 237, 2023 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 2 - Property Tax Act › Part 5 - Farmland Assessment Act › Section 504 - Exclusions from designation as agricultural use -- Exception.

59-2-504.
Exclusions from designation as agricultural use -- Exception.
(1) Except as provided in Subsection (2), land may not be assessed under this part if the land is:
(a) part of a platted subdivision or planned unit development, with restrictions prohibiting its use for agricultural purposes with surface improvements in place, whether within or without a city; or
(b) platted with surface improvements in place that are not an integral part of agricultural use.
(2)
(a) If land has been platted with surface improvements in place, the land has been withdrawn from this part, and the owner is not able to transfer title to the platted property, or continue development of the platted property due to economic circumstances, or some other reasonable cause, the owner may petition the county assessor for reinstatement under this part for assessment purposes as land in agricultural use without vacating the subdivision plat.
(b) The county assessor may grant the petition for reinstatement described in Subsection (2)(a) if the land is actively devoted to agricultural use.
(3) For purposes of this section:
(a) "platted with surface improvements in place" means that:
(i) land is platted; and
(ii) all surface improvements necessary for the land to be sold as a lot or a unit are in place:
(A) regardless of whether or not it is the owner of the land who puts the surface improvements in place; and
(B) as determined by the:
(I) county legislative body if the land is located in an unincorporated area of the county;
(II) city legislative body if the land is located in a city; or
(III) town legislative body if the land is located in a town; and
(b) "surface improvement" means:
(i) a curb;
(ii) a gutter; or
(iii) pavement.
Amended by Chapter 208, 2003 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 2 - Property Tax Act › Part 5 - Farmland Assessment Act › Section 505 - Indicia of value for agricultural use assessment -- Inclusion of fair market value on certain property tax notices.

59-2-505.
Indicia of value for agricultural use assessment -- Inclusion of fair market value on certain property tax notices.
(1)
(a) The county assessor shall consider only those indicia of value that the land has for agricultural use as determined by the commission when assessing land:
(i) that meets the requirements of Section 59-2-503 to be assessed under this part; and
(ii) for which the owner has:
(A) made a timely application in accordance with Section 59-2-508 for assessment under this part for the tax year for which the land is being assessed; and
(B) obtained approval of the application described in Subsection (1)(a)(ii)(A) from the county assessor.
(b) If land that becomes subject to a conservation easement created in accordance with Title 57, Chapter 18, Land Conservation Easement Act, meets the requirements of Subsection (1)(a) for assessment under this part, the county assessor shall consider only those indicia of value that the land has for agricultural use in accordance with Subsection (1)(a) when assessing the land.
(2) In addition to the value determined in accordance with Subsection (1), the fair market value assessment shall be included on the notices described in:
(a) Section 59-2-919.1; and
(b) Section 59-2-1317.
(3) The county board of equalization shall review the agricultural use value and fair market value assessments each year as provided under Section 59-2-1001.
Amended by Chapter 231, 2008 General Session
Amended by Chapter 301, 2008 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 2 - Property Tax Act › Part 5 - Farmland Assessment Act › Section 507 - Land included as agricultural -- Site of farmhouse excluded -- Taxation of structures and site of farmhouse.

Effective 5/12/2015
59-2-507.
Land included as agricultural -- Site of farmhouse excluded -- Taxation of structures and site of farmhouse.
(1)
(a) Land under barns, sheds, silos, cribs, greenhouses and like structures, lakes, dams, ponds, streams, and irrigation ditches and like facilities is included in determining the total area of land actively devoted to agricultural use.
(b) Land that is under a farmhouse and land used in connection with a farmhouse is excluded from the determination described in Subsection (1)(a).
(2) The following shall be valued, assessed, and taxed using the same standards, methods, and procedures that apply to other taxable structures and other land in the county:
(a) a structure, except as provided in Subsection (3), that is located on land in agricultural use;
(b) a farmhouse and the land on which the farmhouse is located; and
(c) land used in connection with a farmhouse.
(3) A high tunnel, as defined in Section 10-9a-525, is exempt from assessment for taxation purposes.
Amended by Chapter 129, 2015 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 2 - Property Tax Act › Part 5 - Farmland Assessment Act › Section 509 - Change of ownership or legal description.

59-2-509.
Change of ownership or legal description.
(1) Subject to the other provisions of this section, land assessed under this part may continue to be assessed under this part if the land continues to comply with the requirements of this part, regardless of whether the land continues to have:
(a) the same owner; or
(b) legal description.
(2) Notwithstanding Subsection (1), land described in Subsection (1) is subject to the rollback tax as provided in Section 59-2-506 if the land is withdrawn from this part.
(3) Notwithstanding Subsection (1), land is withdrawn from this part if:
(a) there is a change in:
(i) the ownership of the land; or
(ii) the legal description of the land; and
(b) after a change described in Subsection (3)(a):
(i) the land does not meet the requirements of Section 59-2-503; or
(ii) an owner of the land fails to submit a new application for assessment as provided in Section 59-2-508.
(4) An application required by this section shall be submitted within 120 days after the day on which there is a change described in Subsection (3)(a).
Amended by Chapter 141, 2002 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 2 - Property Tax Act › Part 5 - Farmland Assessment Act › Section 510 - Separation of land.

59-2-510.
Separation of land.
Separation of a part of the land which is being valued, assessed, and taxed under this part, either by conveyance or other action of the owner of the land, for a use other than agricultural, subjects the land which is separated to liability for the applicable rollback tax, but does not impair the continuance of agricultural use valuation, assessment, and taxation for the remaining land if it continues to meet the requirements of this part.
Renumbered and Amended by Chapter 4, 1987 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 2 - Property Tax Act › Part 5 - Farmland Assessment Act › Section 512 - Land located in more than one county.

59-2-512.
Land located in more than one county.
(1) If contiguous land in agricultural use in one ownership is located in more than one county, compliance with this part:
(a) shall be determined on the basis of the total area and production of the contiguous land; and
(b) is not determined on the basis of the area or production of land that is located in one particular county.
(2) If land in agricultural use in one ownership is located in more than one county but the land is not contiguous across county lines, compliance with the requirements of this part shall be determined on the basis of the total area and production of the land in each county.
Amended by Chapter 141, 2002 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 2 - Property Tax Act › Part 5 - Farmland Assessment Act › Section 513 - Tax list and duplicate.

59-2-513.
Tax list and duplicate.
The factual details to be shown on the assessor's tax list and duplicate with respect to land which is being valued, assessed, and taxed under this part are the same as those set forth by the assessor with respect to other taxable property in the county.
Renumbered and Amended by Chapter 4, 1987 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 2 - Property Tax Act › Part 5 - Farmland Assessment Act › Section 514 - State Farmland Evaluation Advisory Committee -- Membership -- Duties.

59-2-514.
State Farmland Evaluation Advisory Committee -- Membership -- Duties.
(1) There is created a State Farmland Evaluation Advisory Committee consisting of five members appointed as follows:
(a) one member appointed by the commission who shall be chairman of the committee;
(b) one member appointed by the president of Utah State University;
(c) one member appointed by the state Department of Agriculture and Food;
(d) one member appointed by the state County Assessors' Association; and
(e) one member actively engaged in farming or ranching appointed by the other members of the committee.
(2) The committee shall meet at the call of the chairman to review the several classifications of land in agricultural use in the various areas of the state and recommend a range of values for each of the classifications based upon productive capabilities of the land when devoted to agricultural uses. The recommendations shall be submitted to the commission prior to October 2 of each year.
Amended by Chapter 82, 1997 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 2 - Property Tax Act › Part 5 - Farmland Assessment Act › Section 515 - Rules prescribed by commission.

59-2-515.
Rules prescribed by commission.
The commission may promulgate rules and prescribe forms necessary to effectuate the purposes of this part.
Renumbered and Amended by Chapter 4, 1987 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 2 - Property Tax Act › Part 5 - Farmland Assessment Act › Section 516 - Appeal to the county board of equalization.

Effective 5/9/2017
59-2-516.
Appeal to the county board of equalization.
Notwithstanding Section 59-2-1004 or 63G-4-301, the owner of land may appeal the determination or denial of a county assessor to the county board of equalization within 45 days after the day on which:
(1) the county assessor makes a determination under this part; or
(2) the county assessor's failure to make a determination results in the owner's request being considered denied under this part.
Enacted by Chapter 319, 2017 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 2 - Property Tax Act › Part 7 - Appraisers and Appraisals › Section 701 - Appraisal by certified or licensed appraisers -- Appraiser trainees -- Certification of elected county assessors -- Commission may prescribe additional requirements for appraisers -- Rulemaking authority -- County assessor to ensure compliance.

59-2-701.
Appraisal by certified or licensed appraisers -- Appraiser trainees -- Certification of elected county assessors -- Commission may prescribe additional requirements for appraisers -- Rulemaking authority -- County assessor to ensure compliance.
(1)
(a) Except as provided in Subsection (1)(b), a person performing an appraisal for purposes of establishing fair market value of real estate or real property for the assessment roll shall be the holder of an appraiser's certificate or license issued by the Division of Real Estate under Title 61, Chapter 2g, Real Estate Appraiser Licensing and Certification Act.
(b) Notwithstanding Section 61-2g-301, an uncertified or unlicensed appraiser trainee who is registered under Section 61-2g-302 may appraise property under the direction of a holder of an appraiser's certificate or license issued by the Division of Real Estate under Title 61, Chapter 2g, Real Estate Appraiser Licensing and Certification Act.
(2) The limitations on appraisal authority under Subsections 61-2g-311(1) and (2) and Section 61-2g-312 do not apply to a person performing an appraisal for purposes of establishing fair market value for the assessment roll.
(3) The commission may prescribe additional requirements for any person performing an appraisal for purposes of establishing fair market value for the assessment roll.
(4) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission may make rules to establish qualifications for personal property appraisers exempt from licensure under Title 61, Chapter 2g, Real Estate Appraiser Licensing and Certification Act.
(5) In accordance with Section 17-17-1, a county assessor shall ensure that the assessor's office is in compliance with this section and any additional rules or requirements for property appraisers established by the commission.
Amended by Chapter 70, 2012 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 2 - Property Tax Act › Part 7 - Appraisers and Appraisals › Section 702 - Education and training of appraisers -- Continuing education for appraisers and county assessors.

Effective 5/8/2018
59-2-702.
Education and training of appraisers -- Continuing education for appraisers and county assessors.
(1) The commission shall conduct, at its own expense, a program of education and training of appraisal personnel preparatory to the examination of applicants for appraisers' and assessors' certification or licensure required by Section 59-2-701.
(2) To ensure that the assessment of property will be performed in a professional manner by competent personnel, meeting specified professional qualifications, the commission shall conduct a continuing program of in-service education and training for county assessors and property appraisers in the principles and practices of assessment and appraisal of property. For this purpose the commission may cooperate with educational institutions, local, regional, state, or national assessors' organizations, and with other appropriate professional organizations. The commission may reimburse the participation expenses incurred by assessors and other employees of the state or its subdivisions whose attendance at in-service training programs is approved by the commission.
(3) The commission shall ensure that any training or continuing education required under this section complies with Title 63G, Chapter 22, State Training and Certification Requirements.
Amended by Chapter 200, 2018 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 2 - Property Tax Act › Part 7 - Appraisers and Appraisals › Section 703 - Commission to assist county assessors -- Appraisers provided upon request -- Costs of services -- Contingency fee arrangements prohibited.

59-2-703.
Commission to assist county assessors -- Appraisers provided upon request -- Costs of services -- Contingency fee arrangements prohibited.
(1) The commission shall, upon request and pursuant to mutual agreement, provide county assessors with technical assistance and appraisal aid. It shall provide certified or licensed appraisers who, upon request of the county assessor and pursuant to mutual agreement, shall perform appraisals of property and other technical services as needed by the county assessor. The costs of these services shall be computed by the commission upon the basis of the number of days of services rendered. Each county shall pay to the commission 50% of the cost of the services which they receive.
(2)
(a) Both the commission and counties may contract with a private firm or an individual to conduct appraisals.
(b) Notwithstanding Title 63G, Chapter 2, Government Records Access and Management Act, the commission and counties may disclose the name of the taxpayer and the taxpayer's address to the contract appraiser. A private appraiser is subject to the confidentiality requirements and penalty provisions provided in Title 63G, Chapter 2, Part 8, Remedies.
(c) Neither the commission nor a county may contract with a private firm or an individual under a contingency fee arrangement to assess property or prosecute or defend an appeal. An appraisal that has been prepared on a contingency fee basis may not be allowed in any proceeding before a county board of equalization or the commission.
Amended by Chapter 382, 2008 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 2 - Property Tax Act › Part 7 - Appraisers and Appraisals › Section 704 - Assessment studies -- Sharing of data -- Factoring assessment rates -- Corrective action.

59-2-704.
Assessment studies -- Sharing of data -- Factoring assessment rates -- Corrective action.
(1) Each year, to assist in the evaluation of appraisal performance of taxable real property, the commission shall conduct and publish studies to determine the relationship between the market value shown on the assessment roll and the market value of real property in each county. The studies shall include measurements of uniformity within counties and use statistical methods established by the commission. County assessors may provide sales information to the commission for purposes of the studies. The commission shall make the sales and appraisal information related to the studies available to the assessors upon request.
(2) The commission shall, each year, order each county to adjust or factor its assessment rates using the most current studies so that the assessment rate in each county is in accordance with that prescribed in Section 59-2-103. The adjustment or factoring may include an entire county, geographical areas within a county, and separate classes of properties. Where significant value deviations occur, the commission shall also order corrective action.
(3) If the commission determines that sales data in any county is insufficient to perform the studies required under Subsection (1), the commission may conduct appraisals of property within that county.
(4) If a county fails to implement factoring or corrective action ordered under Subsection (2), the commission shall:
(a) implement the factoring or corrective action; and
(b) charge 100% of the reasonable implementation costs to that county.
(5) If a county disputes the factoring or corrective action ordered under Subsection (2), the matter may be mediated by the Multicounty Appraisal Trust.
(6) The commission may change the factor for any county which, after a hearing before the commission, establishes that the factor should properly be set at a different level for that county. The commission shall establish the method, procedure, and timetable for the hearings authorized under this section, including access to information to ensure a fair hearing. The commission may establish rules to implement this section.
Amended by Chapter 9, 2001 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 2 - Property Tax Act › Part 7 - Appraisers and Appraisals › Section 704.5 - Commission to adopt rules -- Legislative review.

59-2-704.5.
Commission to adopt rules -- Legislative review.
(1) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, and after receiving the advice of the Utah Assessors Association, the commission shall by rule adopt standards for determining acceptable assessment levels and valuation deviations within each county. The standards shall be used for determining whether factoring or corrective action is required under Subsection 59-2-704(2).
(2) As part of its review of the standards for determining acceptable assessment levels and valuation deviations within each county, the commission shall consider any relevant standards promulgated by the International Association of Assessing Officers.
(3) By October 1, 1998, and every five years thereafter, the Revenue and Taxation Interim Committee shall review the commission's standards and determine whether the standards should be modified.
Amended by Chapter 382, 2008 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 2 - Property Tax Act › Part 7 - Appraisers and Appraisals › Section 705 - Personal property audits -- Records confidential -- Cost.

59-2-705.
Personal property audits -- Records confidential -- Cost.
(1) The commission shall provide the services of qualified personal property appraisers for the purpose of auditing taxable personal property accounts in each county. The results of the audits shall be reported to the assessor of the county. The reports shall constitute the confidential records of the commission and the assessor's office but the commission or the assessor may publish statistical information based upon the audits. The accounts to be audited shall be determined by the commission and the county assessor.
(2) The costs of all personal property audits made pursuant to Subsection (1) shall be computed by the commission upon the basis of the number of days of services rendered, and 70% of the cost shall be borne by the commission and 30% by the county. To assist the counties in budgeting for these services, the commission shall submit to each county assessor not later than May 1 of each year an estimate of the costs of the audits for the following fiscal year.
Amended by Chapter 3, 1988 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 2 - Property Tax Act › Part 8 - Apportionment › Section 802 - Statement of commission transmitted to county auditors -- Contents of statement -- Duties of auditors -- Change of assessment prohibited.

Effective 1/1/2016
59-2-802.
Statement of commission transmitted to county auditors -- Contents of statement -- Duties of auditors -- Change of assessment prohibited.
(1) The commission shall, before June 8, annually transmit to the county auditor of each county to which an apportionment has been made a statement showing:
(a) the property assessed;
(b) the value of the property, as fixed and apportioned to the tax areas; and
(c) the aggregate amount of taxable value placed in dispute in accordance with Section 59-2-1007.
(2) The county auditor shall enter the:
(a) statement on the county assessment roll or book; and
(b) amount of the assessment apportioned to the county in the column of the assessment book or roll which shows for the county the total taxable value of all property.
(3) A county board of equalization may not change any assessment fixed by the commission.
Amended by Chapter 139, 2015 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 2 - Property Tax Act › Part 8 - Apportionment › Section 803 - Statement transmitted by county auditors to governing bodies -- Contents of statement.

Effective 1/1/2016
59-2-803.
Statement transmitted by county auditors to governing bodies -- Contents of statement.
(1) The county auditor shall transmit to the governing bodies of taxing entities in which the property is located, or to which any of the value is apportioned, a statement of the valuation of all property as fixed and apportioned by the commission and reported under Section 59-2-802.
(2) The statement under Subsection (1) shall contain the aggregate amount of taxable value placed in dispute in accordance with Section 59-2-1007.
(3) The statement shall be transmitted at the same time and in the same manner as the statement is transmitted under Section 59-2-924.
Amended by Chapter 139, 2015 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 2 - Property Tax Act › Part 8 - Apportionment › Section 804 - Interstate allocation of mobile flight equipment.

Effective 5/12/2020
59-2-804.
Interstate allocation of mobile flight equipment.
(1) As used in this section:
(a) "Aircraft type" means a particular model of aircraft as designated by the manufacturer of the aircraft.
(b) "Airline ground hours calculation" means an amount equal to the product of:
(i) the total number of hours aircraft owned or operated by an airline are on the ground, calculated by aircraft type; and
(ii) the cost percentage.
(c) "Airline revenue ton miles" means, for an airline, the total revenue ton miles during the calendar year that immediately precedes the January 1 described in Section 59-2-103.
(d) "Cost percentage" means a fraction, calculated by aircraft type, the numerator of which is the airline's average cost of the aircraft type and the denominator of which is the airline's average cost of the aircraft type:
(i) owned or operated by the airline; and
(ii) that has the lowest average cost.
(e) "Ground hours factor" means the product of:
(i) a fraction, the numerator of which is the Utah ground hours calculation and the denominator of which is the airline ground hours calculation; and
(ii) .50.
(f)
(i) Except as provided in Subsection (1)(f)(ii), "mobile flight equipment" is as defined in Section 59-2-102.
(ii) "Mobile flight equipment" does not include tangible personal property described in Subsection 59-2-102(25) owned by an:
(A) air charter service; or
(B) air contract service.
(g) "Mobile flight equipment allocation factor" means the sum of:
(i) the ground hours factor; and
(ii) the revenue ton miles factor.
(h) "Revenue ton miles" is determined in accordance with 14 C.F.R. Part 241.
(i) "Revenue ton miles factor" means the product of:
(i) a fraction, the numerator of which is the Utah revenue ton miles and the denominator of which is the airline revenue ton miles; and
(ii) .50.
(j) "Utah ground hours calculation" means an amount equal to the product of:
(i) the total number of hours aircraft owned or operated by an airline are on the ground in this state, calculated by aircraft type; and
(ii) the cost percentage.
(k) "Utah revenue ton miles" means, for an airline, the total revenue ton miles within the borders of this state:
(i) during the calendar year that immediately precedes the January 1 described in Section 59-2-103; and
(ii) from flight stages that originate or terminate in this state.
(2) For purposes of the assessment of an airline's mobile flight equipment by the commission, a portion of the value of the airline's mobile flight equipment shall be allocated to the state by calculating the product of:
(a) the total value of the mobile flight equipment; and
(b) the mobile flight equipment allocation factor.
Amended by Chapter 38, 2020 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 2 - Property Tax Act › Part 9 - Levies › Section 901 - Determination of rate by commission -- Transmittal to county and state auditors.

59-2-901.
Determination of rate by commission -- Transmittal to county and state auditors.
Before June 22 of each year the commission shall determine the rate of state tax to be levied and collected upon the taxable value of all property in the state sufficient to raise the amount of revenue specified by the Legislature for general state purposes. That rate may not exceed .00048 per dollar of taxable value of taxable property in the state. The commission shall transmit to the county auditor of each county and to the state auditor a statement of that rate. The county auditor shall, upon receipt, give the commission written acknowledgment of receipt.
Amended by Chapter 3, 1988 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 2 - Property Tax Act › Part 9 - Levies › Section 903 - Remittance to credit of Uniform School Fund of money in excess of basic state-supported school program -- Manner.

59-2-903.
Remittance to credit of Uniform School Fund of money in excess of basic state-supported school program -- Manner.
In providing for remittance to the State Board of Education of any excess collections from the tax levy applied for the basic state-supported school program as specified in Subsection 59-2-902(4), the excess amount shall be remitted in the following manner:
(1) by June 1, 95% of the amount by which the money then collected, pursuant to the levy, exceeds the estimated total basic state-supported school program of the district; or
(2) as soon after the end of the school year as the school district and the State Board of Education can determine the actual cost of the district's basic state-supported school program, the district and the State Board of Education shall make a final settlement.
Amended by Chapter 3, 1988 General Session