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U.S. State Codes
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Utah
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Title 59 - Revenue and Taxa...
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Chapter 2 - Property Tax Act
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Part 13 - Collection of Taxes
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Section 1312 - Examination of books of county o...
Section 1312 - Examination of books of county officers by state officers.
UT Code § 59-2-1312 (2019) (N/A)
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Section 1311 - Treasurer to advise commission of taxes unpaid on its assessments -- Notice to property owners.
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Section 1313 - Attorney general to prosecute delinquent officers.