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Current as of January 01, 2025 | Updated by Findlaw Staff
(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.
Cite this article: FindLaw.com - Utah Code Title 59. Revenue and Taxation § 59-2-802. Statement of commission transmitted to county auditors--Contents of statement--Duties of auditors--Change of assessment prohibited - last updated January 01, 2025 | https://codes.findlaw.com/ut/title-59-revenue-and-taxation/ut-code-sect-59-2-802/
FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature before relying on it for your legal needs.
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