59-2-303 - General duties of county assessor. - Utah Statutes

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Statutes > Utah > Title-59 > Chapter-02 > 59-2-303

59-2-303. General duties of county assessor.
(1) Prior to May 22 each year, the county assessor shall ascertain the names of theowners of all property which is subject to taxation by the county, and shall assess the property tothe owner, claimant of record, or occupant in possession or control at 12 o'clock midnight ofJanuary 1 in the tax year, unless a subsequent conveyance of ownership of the real property wasrecorded in the office of the county recorder more than 14 calendar days before the date ofmailing of the tax notice. In that case, any tax notice may be mailed, and the tax assessed, to thenew owner. No mistake in the name or address of the owner or supposed owner of propertyrenders the assessment invalid.
(2) A county assessor shall become fully acquainted with all property in his county, asprovided in Section 59-2-301.

Amended by Chapter 245, 1993 General Session

State Codes and Statutes

Statutes > Utah > Title-59 > Chapter-02 > 59-2-303

59-2-303. General duties of county assessor.
(1) Prior to May 22 each year, the county assessor shall ascertain the names of theowners of all property which is subject to taxation by the county, and shall assess the property tothe owner, claimant of record, or occupant in possession or control at 12 o'clock midnight ofJanuary 1 in the tax year, unless a subsequent conveyance of ownership of the real property wasrecorded in the office of the county recorder more than 14 calendar days before the date ofmailing of the tax notice. In that case, any tax notice may be mailed, and the tax assessed, to thenew owner. No mistake in the name or address of the owner or supposed owner of propertyrenders the assessment invalid.
(2) A county assessor shall become fully acquainted with all property in his county, asprovided in Section 59-2-301.

Amended by Chapter 245, 1993 General Session

State Codes and Statutes

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State Codes and Statutes

Statutes > Utah > Title-59 > Chapter-02 > 59-2-303

59-2-303. General duties of county assessor.
(1) Prior to May 22 each year, the county assessor shall ascertain the names of theowners of all property which is subject to taxation by the county, and shall assess the property tothe owner, claimant of record, or occupant in possession or control at 12 o'clock midnight ofJanuary 1 in the tax year, unless a subsequent conveyance of ownership of the real property wasrecorded in the office of the county recorder more than 14 calendar days before the date ofmailing of the tax notice. In that case, any tax notice may be mailed, and the tax assessed, to thenew owner. No mistake in the name or address of the owner or supposed owner of propertyrenders the assessment invalid.
(2) A county assessor shall become fully acquainted with all property in his county, asprovided in Section 59-2-301.

Amended by Chapter 245, 1993 General Session