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  2. U.S. State Codes
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  4. Utah
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  6. Title 59 - Revenue and Taxa...
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  8. Chapter 2 - Property Tax Act
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  10. Part 10 - Equalization


Part 10 - Equalization


  • Section 1001 - County board of equalization -- Public hearings -- Hearing officers -- Notice of decision -- Rulemaking.
  • Section 1002 - Change in assessment -- Force and effect -- Additional assessments -- Notice.
  • Section 1003 - Power of county board to increase or decrease assessment.
  • Section 1004 - Appeal to county board of equalization -- Real property -- Time period for appeal -- Public hearing requirements -- Decision of board -- Extensions approved by commission -- Appeal to commission.
  • Section 1004.5 - Valuation adjustment for decrease in taxable value caused by a natural disaster.
  • Section 1004.6 - Tax relief for decrease in fair market value due to access interruption.
  • Section 1005 - Procedures for appeal of personal property valuation -- Time for appeal -- Hearing -- Decision -- Appeal to commission.
  • Section 1006 - Appeal to commission -- Duties of auditor -- Decision by commission.
  • Section 1007 - Objection to assessment by commission -- Application -- Contents of application -- Amending an application -- Information provided by the commission -- Hearings -- Appeals.
  • Section 1008 - Investigations by commission -- Assessment of escaped property -- Increase or decrease of assessed valuation.
  • Section 1009 - Equalization based on reports of county auditors.
  • Section 1010 - Statement of equalization to be sent to county auditors.
  • Section 1011 - Record of changes -- Form and contents of signed statement.
  • Section 1017 - Property tax appeal assistance.
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