LegalFix
Sign In

Section 308 - Assessment in name of representative -- Assessment of property of decedents -- Assessment of property in litigation.

UT Code § 59-2-308 (2019) (N/A)
Copy with citation
Copy as parenthetical citation

(1) If a person is assessed as agent, trustee, bailee, guardian, executor, or administrator, the representative designation shall be added to the name, and the assessment entered separately from the individual assessment.

(2) The undistributed or unpartitioned property of a deceased person may be assessed to an heir, guardian, executor, or administrator, and the payment of taxes binds all the parties in interest.

(3) Property in litigation which is in the possession of a court or receiver shall be assessed to the court clerk or receiver, and the taxes shall be paid under the direction of the court.

Previous Section
Section 307 - Refusal by taxpayer to file signed statement -- Penalty -- Assessor to estimate value -- Reporting information to other counties.
Next Section
Section 309 - Property escaping assessment -- Duties of assessing authority -- Property willfully concealed -- Penalties.