Utah Code Title 59. Revenue and Taxation § 59-2-1328. Judgment or order against state or taxing entity--Payment to taxpayer--County recovery of portion of payment to taxpayer from the state or a taxing entity other than the county--Apportionment of expenses incurred by county in objection to assessment by commission

(1) If a taxpayer obtains a final and unappealable judgment or order in accordance with Section 59-2-1330 ordering a reduction in the amount of any tax levied against any property for which the taxpayer paid a tax or any portion of a tax under this chapter for a calendar year, the state or the taxing entity against which the taxpayer obtained the final and unappealable judgment or order shall:

(2) At the request of a county, the state or a taxing entity shall cause a warrant to be drawn upon the treasurer of the state or the taxing entity in favor of the county:

(3) For purposes of Subsection (2), the state's or a taxing entity's proportionate share of a payment to a taxpayer required by Section 59-2-1330 is an amount equal to the product of:

(4) If the final and unappealable judgment or order described in Subsection (1) results from an objection to the commission's assessment of property to which the county is a party under Section 59-2-1007, any expenses incurred by the county in connection with the objection shall be apportioned proportionately among each taxing entity located within the county.