59-2-212 - Equalization of values -- Hearings. - Utah Statutes

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59-2-212. Equalization of values -- Hearings.
(1) The commission shall adjust and equalize the valuation of the taxable property in allcounties of the state for the purpose of taxation; and may order or make an assessment orreassessment of any property which the commission determines has been overassessed orunderassessed or which has not been assessed.
(2) If the commission intends to make an assessment or reassessment under this section,the commission shall give at least 15 days written notice of the time and place fixed for thedetermination of the assessment to the owner of the property and to the auditor of the county inwhich the property is located. Upon the date so fixed the commission shall assess or reassess theproperty and shall notify the county auditor of the assessment made, and every assessment has thesame force and effect as if made by the county assessor before the delivery of the assessmentbook to the county treasurer.
(3) The county auditor shall record the assessment upon the assessment books in the samemanner provided under Section 59-2-1011 in the case of a correction made by the county boardof equalization, and no county board of equalization or assessor may change any assessment sofixed by the commission.
(4) All hearings upon assessments made or ordered by the commission pursuant to thissection shall be held in the county in which the property involved is located.
(5) One or more members of the commission may conduct the hearing, and anyassessment made after a hearing before any number of the members of the commission shall be asvalid as if made after a hearing before the full commission.

Amended by Chapter 86, 2000 General Session

State Codes and Statutes

Statutes > Utah > Title-59 > Chapter-02 > 59-2-212

59-2-212. Equalization of values -- Hearings.
(1) The commission shall adjust and equalize the valuation of the taxable property in allcounties of the state for the purpose of taxation; and may order or make an assessment orreassessment of any property which the commission determines has been overassessed orunderassessed or which has not been assessed.
(2) If the commission intends to make an assessment or reassessment under this section,the commission shall give at least 15 days written notice of the time and place fixed for thedetermination of the assessment to the owner of the property and to the auditor of the county inwhich the property is located. Upon the date so fixed the commission shall assess or reassess theproperty and shall notify the county auditor of the assessment made, and every assessment has thesame force and effect as if made by the county assessor before the delivery of the assessmentbook to the county treasurer.
(3) The county auditor shall record the assessment upon the assessment books in the samemanner provided under Section 59-2-1011 in the case of a correction made by the county boardof equalization, and no county board of equalization or assessor may change any assessment sofixed by the commission.
(4) All hearings upon assessments made or ordered by the commission pursuant to thissection shall be held in the county in which the property involved is located.
(5) One or more members of the commission may conduct the hearing, and anyassessment made after a hearing before any number of the members of the commission shall be asvalid as if made after a hearing before the full commission.

Amended by Chapter 86, 2000 General Session

State Codes and Statutes

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State Codes and Statutes

Statutes > Utah > Title-59 > Chapter-02 > 59-2-212

59-2-212. Equalization of values -- Hearings.
(1) The commission shall adjust and equalize the valuation of the taxable property in allcounties of the state for the purpose of taxation; and may order or make an assessment orreassessment of any property which the commission determines has been overassessed orunderassessed or which has not been assessed.
(2) If the commission intends to make an assessment or reassessment under this section,the commission shall give at least 15 days written notice of the time and place fixed for thedetermination of the assessment to the owner of the property and to the auditor of the county inwhich the property is located. Upon the date so fixed the commission shall assess or reassess theproperty and shall notify the county auditor of the assessment made, and every assessment has thesame force and effect as if made by the county assessor before the delivery of the assessmentbook to the county treasurer.
(3) The county auditor shall record the assessment upon the assessment books in the samemanner provided under Section 59-2-1011 in the case of a correction made by the county boardof equalization, and no county board of equalization or assessor may change any assessment sofixed by the commission.
(4) All hearings upon assessments made or ordered by the commission pursuant to thissection shall be held in the county in which the property involved is located.
(5) One or more members of the commission may conduct the hearing, and anyassessment made after a hearing before any number of the members of the commission shall be asvalid as if made after a hearing before the full commission.

Amended by Chapter 86, 2000 General Session