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Utah Code Title 59. Revenue and Taxation § 59-2-321. Extension of taxes on assessment book

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

(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.

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Cite this article: FindLaw.com - Utah Code Title 59. Revenue and Taxation § 59-2-321. Extension of taxes on assessment book - last updated January 01, 2025 | https://codes.findlaw.com/ut/title-59-revenue-and-taxation/ut-code-sect-59-2-321/

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