59-2-315 - Liability for willful failure or neglect of duty -- Action on official bond -- Judgment. - Utah Statutes

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Statutes > Utah > Title-59 > Chapter-02 > 59-2-315

59-2-315. Liability for willful failure or neglect of duty -- Action on official bond --Judgment.
(1) The assessor and sureties are liable on the official bond for all taxes on propertywithin the county which, through willful failure or neglect, is not assessed or which has beenwillfully assessed at less than its fair market value.
(2) The county attorney shall, upon showing of proper evidence and upon written demandby the commission or the county legislative body, commence and prosecute to judgment anaction upon the assessor's bond for all taxes lost from willful failure or neglect in assessingproperty.
(3) If, during the trial of the action against the assessor, the value of the unassessed orunderassessed property is determined, the assessor is liable for the difference between the amountof taxes collected and the amount of taxes which should have been collected pursuant to law.

Amended by Chapter 227, 1993 General Session

State Codes and Statutes

Statutes > Utah > Title-59 > Chapter-02 > 59-2-315

59-2-315. Liability for willful failure or neglect of duty -- Action on official bond --Judgment.
(1) The assessor and sureties are liable on the official bond for all taxes on propertywithin the county which, through willful failure or neglect, is not assessed or which has beenwillfully assessed at less than its fair market value.
(2) The county attorney shall, upon showing of proper evidence and upon written demandby the commission or the county legislative body, commence and prosecute to judgment anaction upon the assessor's bond for all taxes lost from willful failure or neglect in assessingproperty.
(3) If, during the trial of the action against the assessor, the value of the unassessed orunderassessed property is determined, the assessor is liable for the difference between the amountof taxes collected and the amount of taxes which should have been collected pursuant to law.

Amended by Chapter 227, 1993 General Session

State Codes and Statutes

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State Codes and Statutes

Statutes > Utah > Title-59 > Chapter-02 > 59-2-315

59-2-315. Liability for willful failure or neglect of duty -- Action on official bond --Judgment.
(1) The assessor and sureties are liable on the official bond for all taxes on propertywithin the county which, through willful failure or neglect, is not assessed or which has beenwillfully assessed at less than its fair market value.
(2) The county attorney shall, upon showing of proper evidence and upon written demandby the commission or the county legislative body, commence and prosecute to judgment anaction upon the assessor's bond for all taxes lost from willful failure or neglect in assessingproperty.
(3) If, during the trial of the action against the assessor, the value of the unassessed orunderassessed property is determined, the assessor is liable for the difference between the amountof taxes collected and the amount of taxes which should have been collected pursuant to law.

Amended by Chapter 227, 1993 General Session