(1) (a) Before May 22 each year, the county assessor shall: (i) ascertain the names of the owners of all property that is subject to taxation by the county; (ii) except as provided in Subsection (2), assess the property to the owner, claimant of record, or occupant in possession or control at midnight on January 1 of the taxable year; and (iii) conduct the review process described in Section 59-2-303.2. (b) No mistake in the name or address of the owner or supposed owner of property renders the assessment invalid.

(a) Before May 22 each year, the county assessor shall: (i) ascertain the names of the owners of all property that is subject to taxation by the county; (ii) except as provided in Subsection (2), assess the property to the owner, claimant of record, or occupant in possession or control at midnight on January 1 of the taxable year; and (iii) conduct the review process described in Section 59-2-303.2.

(i) ascertain the names of the owners of all property that is subject to taxation by the county;

(ii) except as provided in Subsection (2), assess the property to the owner, claimant of record, or occupant in possession or control at midnight on January 1 of the taxable year; and

(iii) conduct the review process described in Section 59-2-303.2.

(b) No mistake in the name or address of the owner or supposed owner of property renders the assessment invalid.

(2) If a conveyance of ownership of the real property was recorded in the office of a county recorder after January 1 but more than 14 calendar days before the day on which the county treasurer mails the tax notice, the county assessor shall assess the property to the new owner.

(3) A county assessor shall become fully acquainted with all property in the county assessor's county, as provided in Section 59-2-301.