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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 2 - Assessment of Property
Part 2 - Assessment of Property
Section 201 - Assessment by commission -- Determination of value of mining property -- Determination of value of aircraft -- Notification of assessment -- Local assessment of property assessed by the unitary method -- Commission may consult with county.
Section 202 - Statement of taxpayer -- Extension of time for filing -- Assessment without statement -- Penalty for failure to file statement or information -- Waiver, reduction, or compromise of penalty -- Appeals.
Section 203 - Record of assessment of railroads and other companies -- Review by county assessor.
Section 204 - Record of assessment of public utility and air travel companies -- Review by county assessor.
Section 205 - Record of assessment of mines -- Review by county assessor.
Section 207 - Statements for mines -- Penalty for failure to file statement or information -- Assessment without statement -- Penalty -- Waiver, reduction, or compromise of penalty -- Extension of time for filing statement -- Appeals.
Section 208 - Duties of commission and county auditors relative to mines.
Section 209 - Assessment of improvements, machinery, or structures placed on mines.
Section 210 - Collection and enforcement of tax on mines -- Lien -- Tax liability of owners of fractional interests -- Duties of unit operators -- Penalties.
Section 211 - Security for tax on uranium and vanadium mining properties.
Section 212 - Equalization of values -- Hearings.
Section 213 - Duty to furnish assessment roll to counties.
Section 214 - Commission to furnish forms for taxpayers' statements.
Section 215 - Chief executive officer of state agency to furnish lists of sold lands.
Section 216 - Commission to furnish list of patented lands to county assessors.
Section 217 - Property escaping assessment -- Duties of assessing authority -- Property willfully concealed -- Penalties.