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Utah Code Title 59. Revenue and Taxation § 59-2-1601. Definitions

Current as of January 01, 2025 | Updated by Findlaw Staff

As used in this part:

(1) “County additional property tax” means the property tax levy described in Subsection 59-2-1602(4).

(2) “Fund” means the Property Tax Valuation Fund created in Section 59-2-1602.

(3) “Multicounty Appraisal Trust” means the Multicounty Appraisal Trust created by an agreement:

(a) entered into by all of the counties in the state; and

(b) authorized by Title 11, Chapter 13, Interlocal Cooperation Act.

(4) “Multicounty assessing and collecting levy” means a property tax levied in accordance with Subsection 59-2-1602(2).

(5)(a) “Property valuation service” means any service or technology that promotes uniform assessment levels for the valuation of personal property and real property in accordance with Part 3, County Assessment.

(b) “Property valuation service” includes statewide aerial imagery, change detection, sketch validation, exception analysis, commercial valuation modeling, residential valuation modeling, automated valuation modeling, and equity analysis.

(6) “Statewide property tax system” means a computer assisted system for mass appraisal, equalization, collection, distribution, and administration related to property tax, created by the Multicounty Appraisal Trust in accordance with Section 59-2-1606.

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Cite this article: FindLaw.com - Utah Code Title 59. Revenue and Taxation § 59-2-1601. Definitions - last updated January 01, 2025 | https://codes.findlaw.com/ut/title-59-revenue-and-taxation/ut-code-sect-59-2-1601/

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