Utah Code — 59
Browse 1,123 sections in division 59 of the Utah code. Each section page includes the full statutory text, official source links, and citation guidance.
Sections (showing up to 300)
- § 59-1-101. Definitions.
- § 59-1-103. Income Tax Surplus Restricted Account.
- § 59-1-201. Composition of commission -- Terms -- Removal from office -- Appointment.
- § 59-1-202. Qualifications of members of commission.
- § 59-1-203. Conflicts of interest -- Salaries -- Ethics.
- § 59-1-204. Oath of office.
- § 59-1-205. Chairman -- Quorum -- Voting -- Sessions.
- § 59-1-206. Appointment of staff -- Executive director -- Compensation -- Administrative secretary -- Internal audit unit -- Appeals office staff -- Division directors -- Criminal tax investigators.
- § 59-1-206.1. Definitions -- Background checks for employees.
- § 59-1-207. Administration plan -- Executive director's functions.
- § 59-1-208. Offices.
- § 59-1-209. Official seal -- Authenticated copies of records as evidence.
- § 59-1-210. General powers and duties.
- § 59-1-211. Uniform system of accounts.
- § 59-1-213. Annual report on Internal Revenue Code changes.
- § 59-1-213.1. Public meeting on revision of commission publication.
- § 59-1-214. Reporting on federal tax law changes expected to result in a material increase in state income tax revenue.
- § 59-1-301. Payment under protest -- Action to recover.
- § 59-1-302. Penalty for nonpayment of certain taxes -- Jeopardy proceedings.
- § 59-1-303. Authorization for commission to apply overpayment of any tax or fee against taxpayer's liability for any tax or fee.
- § 59-1-304. Definition -- Limitations on maintaining a class action that relates to a tax or fee -- Requirements for a person to be included as a member of a class in a class action -- Rulemaking authority -- Limitations on recovery by members of a class -- Severability.
- § 59-1-305. Convenience fee to cover the costs of electronic payments.
- § 59-1-306. Definition -- State Tax Commission Administrative Charge Account -- Amount of administrative charge -- Deposit of revenue into the restricted account -- Interest deposited into General Fund -- Expenditure of money deposited into the restricted account. (Superseded 1/1/2027)
- § 59-1-306. Definition -- State Tax Commission Administrative Charge Account -- Amount of administrative charge -- Deposit of revenue into the restricted account -- Interest deposited into General Fund -- Expenditure of money deposited into the restricted account. (Effective 1/1/2027)
- § 59-1-401. Definitions -- Offenses and penalties -- Rulemaking authority -- Statute of limitations -- Commission authority to waive, reduce, or compromise penalty or interest.
- § 59-1-402. Definitions -- Interest.
- § 59-1-403. Confidentiality -- Exceptions -- Penalty -- Application to property tax. (Superseded 10/1/2026)
- § 59-1-403. Confidentiality -- Exceptions -- Penalty -- Application to property tax. (Effective 10/1/2026) (Superseded 1/1/2027)
- § 59-1-403. Confidentiality -- Exceptions -- Penalty -- Application to property tax. (Effective 1/1/2027)
- § 59-1-403.1. Disclosure of return information.
- § 59-1-404. Definitions -- Confidentiality of commercial information obtained from a property taxpayer or derived from the commercial information -- Rulemaking authority -- Exceptions -- Written explanation -- Signature requirements -- Retention of signed explanation by employer -- Penalty.
- § 59-1-405. Commission consideration of confidential tax matters.
- § 59-1-501. Procedure for obtaining redetermination of a deficiency -- Claim for refund.
- § 59-1-502.5. Initial hearing -- Formal hearing to exhaust administrative remedies.
- § 59-1-503. Assessment and payment of deficiency.
- § 59-1-504. Time determination final.
- § 59-1-601. District court jurisdiction.
- § 59-1-602. Right to appeal -- Venue -- County as party in interest.
- § 59-1-604. Burden of proof -- Decision of court.
- § 59-1-607. Decision of district court as final determination.
- § 59-1-608. Appeal.
- § 59-1-610. Standard of review of appellate court.
- § 59-1-611. Requirement to post security -- Waiver -- Payment of tax, interest, or penalties after judicial decision -- Interest.
- § 59-1-612. Formal hearing to exhaust administrative remedies.
- § 59-1-613. Judicial review -- Mandatory stay of certain commission cases.
- § 59-1-701. Grounds for termination and jeopardy assessment -- Notice -- Collection -- Reopening period -- Bond.
- § 59-1-702. Jeopardy assessment -- Notice -- Amount.
- § 59-1-703. Collection procedure -- Review -- Bond for stay -- Sale of seized property.
- § 59-1-704. Restraint of collection restricted.
- § 59-1-705. Payment and collection of penalties, interest, and other liabilities.
- § 59-1-707. Writ of mandate requiring taxpayer to file return.
- § 59-1-801.5. Purpose of compact -- Definitions -- Elements of sales and use tax laws -- The Multistate Tax Commission -- Uniform regulations and forms -- Interstate audits -- Entry into force and withdrawal -- Effect on other laws and jurisdiction -- Construction and severability.
- § 59-1-808. Interaudit provisions to apply.
- § 59-1-809. Commission authority related to the Multistate Tax Commission and governmental entities.
- § 59-1-1001. Statement of taxpayer rights.
- § 59-1-1002. Audit interviews.
- § 59-1-1003. Penalty waiver.
- § 59-1-1004. Installment payments.
- § 59-1-1005. Suits against commission and its employees.
- § 59-1-1006. Application to jeopardy assessments and property tax.
- § 59-1-1101. Private collection of tax -- Fee.
- § 59-1-1102. Disclosure of tax information -- Confidentiality.
- § 59-1-1302. Definitions.
- § 59-1-1303. Taxpayer disclosure of reportable transactions.
- § 59-1-1304. Penalty for taxpayer failure to disclose a reportable transaction.
- § 59-1-1305. Penalty for taxpayer underpayment of tax attributable to a reportable transaction.
- § 59-1-1306. Material advisor disclosure of reportable transactions.
- § 59-1-1307. Material advisor maintenance of list.
- § 59-1-1308. Material advisor penalties.
- § 59-1-1309. Penalty may be waived, reduced, or compromised for reasonable cause.
- § 59-1-1402. Definitions.
- § 59-1-1402.1. Exceptions to applicability of this part.
- § 59-1-1403. Commission to collect a tax, fee, or charge -- Receipt for tax, fee, or charge paid -- Additional remedies -- Collection agents and counsel -- Action by attorney general or county attorney -- Commission rulemaking authority.
- § 59-1-1404. Definition -- Mailing procedures -- Rulemaking authority -- Commission mailing requirements.
- § 59-1-1405. Notice of deficiency -- Notice of assessment -- Amended return -- Exception.
- § 59-1-1406. Record retention -- Commission estimates tax if person fails to file a return.
- § 59-1-1407. Mathematical errors.
- § 59-1-1408. Assessments.
- § 59-1-1409. Definition -- Recomputation of amounts due -- Refunds allowed.
- § 59-1-1410. Action for collection of tax, fee, or charge -- Action for refund or credit of liability -- Denial of refund claim under appeal -- Appeal of denied refund claim.
- § 59-1-1411. Notice and demand.
- § 59-1-1412. Applicability of section -- Delinquent payment -- Notice to third parties.
- § 59-1-1413. Lien for a liability.
- § 59-1-1414. Warrant procedures -- Judgment -- Notice requirements after filing warrant.
- § 59-1-1415. Release of lien.
- § 59-1-1416. Transferees.
- § 59-1-1417. Burden of proof -- Statutory construction.
- § 59-1-1418. Suspension of running of statute of limitations.
- § 59-1-1419. Venue -- Section does not affect right to seek judicial review.
- § 59-1-1420. Administrative garnishment order for liability.
- § 59-1-1501.1. Definitions.
- § 59-1-1502. Specie legal tender is legal tender in the state -- Person may not compel another person to tender or accept specie legal tender -- Court or congressional action to authorize gold or silver coin or bullion as legal tender.
- § 59-1-1503. Nonrefundable credit -- Sales and use tax exemption -- Sales and use tax remittance.
- § 59-1-1505. Attorney general to enforce part.
- § 59-1-1506. Severability clause.
- § 59-1-1602. Definitions.
- § 59-1-1603. Applicability of part.
- § 59-1-1604. Arguments for and against a ballot proposition -- Rebuttal arguments -- Posting arguments.
- § 59-1-1605. Public meeting requirements.
- § 59-1-1702. Definitions.
- § 59-1-1703. Depository institution data match system.
- § 59-1-1704. Election to enter into an agreement.
- § 59-1-1705. Requirement to access depository institution data match system.
- § 59-1-1706. Requirement for a depository institution to provide information to the commission.
- § 59-1-1707. Commission requirement to provide notice of levy to depository institution -- Duration of levy.
- § 59-1-1708. Depository institution requirement to secure amount subject to levy in account holder's account.
- § 59-1-1709. Commission to send notice to delinquent taxpayer.
- § 59-1-1710. Commission to determine portion of an amount subject to levy -- Process for resolution of dispute -- Extension of certain time periods -- District court action -- Rulemaking authority.
- § 59-1-1711. Depository institution to release portion of amount subject to levy.
- § 59-1-1712. Limitations on commission authority to levy.
- § 59-1-1713. Commission payment to depository institution to secure amount subject to levy.
- § 59-1-1714. Amount levied or released in error -- Rulemaking authority.
- § 59-1-1715. Limits on a depository institution's authority to disclose or provide notice -- Depository institution authority to provide information.
- § 59-1-1716. Limits on depository institution liability.
- § 59-1-1717. Confidentiality of information.
- § 59-1-1801. Definitions.
- § 59-1-1802. Reporting by payment settlement entity.
- § 59-1-1901. Definitions.
- § 59-1-1902. Statewide Tax Administration and Technology Solutions -- Duties of program manager.
- § 59-2-102. Definitions.
- § 59-2-103. Rate of assessment of property -- Residential property.
- § 59-2-103.5. Procedures to obtain an exemption for residential property -- Procedure if property owner or property no longer qualifies to receive a residential exemption. (Superseded 1/1/2027)
- § 59-2-103.5. Procedures to obtain an exemption for residential property -- Procedure if property owner or property no longer qualifies to receive a residential exemption. (Effective 1/1/2027)
- § 59-2-104. Situs of property for tax purposes.
- § 59-2-105. Situs of public utilities, bridges, ferries, and canals.
- § 59-2-107. Classes of personal property -- Rulemaking authority.
- § 59-2-109. Burden of proof. (Superseded 1/1/2027)
- § 59-2-109. Burden of proof. (Effective 1/1/2027)
- § 59-2-109.1. Burden of proof for an appeal involving property eligible for deferral for 2023.
- § 59-2-110. Designation of person to receive notice.
- § 59-2-201. Assessment by commission -- Determination of value of mining property -- Determination of value of aircraft -- Notification of assessment -- Local assessment of property assessed by the unitary method -- Commission may consult with county.
- § 59-2-202. Statement of taxpayer -- Extension of time for filing -- Assessment without statement -- Penalty for failure to file statement or information -- Waiver, reduction, or compromise of penalty -- Appeals.
- § 59-2-203. Record of assessment of railroads and other companies -- Review by county assessor.
- § 59-2-204. Record of assessment of public utility and air travel companies -- Review by county assessor.
- § 59-2-205. Record of assessment of mines -- Review by county assessor.
- § 59-2-207. Statements for mines -- Penalty for failure to file statement or information -- Assessment without statement -- Penalty -- Waiver, reduction, or compromise of penalty -- Extension of time for filing statement -- Appeals.
- § 59-2-208. Duties of commission relative to mines.
- § 59-2-209. Assessment of improvements, machinery, or structures placed on mines.
- § 59-2-210. Collection and enforcement of tax on mines -- Lien -- Tax liability of owners of fractional interests -- Duties of unit operators -- Penalties.
- § 59-2-211. Security for tax on uranium and vanadium mining properties.
- § 59-2-213. Duty to furnish assessment roll to counties.
- § 59-2-214. Commission to furnish forms for taxpayers' statements.
- § 59-2-215. Chief executive officer of state agency to furnish lists of sold lands.
- § 59-2-216. Commission to furnish list of patented lands to county assessors.
- § 59-2-217. Property escaping assessment -- Duties of assessing authority -- Property willfully concealed -- Penalties.
- § 59-2-301. Assessment by county assessor.
- § 59-2-301.1. Assessment of property subject to a conservation easement -- Assessment of golf course or hunting club -- Assessment of common areas.
- § 59-2-301.2. Definitions -- Assessment of property subject to a minimum parcel size -- Other factors affecting fair market value.
- § 59-2-301.3. Definitions -- Assessment of real property subject to a low-income housing covenant.
- § 59-2-301.4. Definition -- Assessment of property after a reduction in value -- Other factors affecting fair market value -- County legislative body authority to reduce value or issue a refund after a valuation reduction.
- § 59-2-301.5. Definitions -- Assessment of property if threatened or endangered species is present.
- § 59-2-301.6. Definition -- Assessment of property having a diminished productive value.
- § 59-2-301.7. Definitions -- Assessment of property used for radioactive or hazardous waste storage.
- § 59-2-301.8. Assessment of multi-tenant residential property.
- § 59-2-301.9. Assessment of pollution control equipment.
- § 59-2-302. Basis of property taxation for political subdivision.
- § 59-2-303. General duties of county assessor.
- § 59-2-303.1. Mandatory cyclical appraisals.
- § 59-2-303.2. Automatic review of assessed value of review property.
- § 59-2-303.3. Automatic review for property with qualifying increase -- Reporting requirements.
- § 59-2-305. Listing property in taxing entities.
- § 59-2-305.5. Boundary actions not effective for purposes of assessment until required documents are recorded.
- § 59-2-306. Statements by taxpayers -- Power of assessors respecting statements -- Reporting information to other counties.
- § 59-2-306.5. Valuation of personal property of telecommunications service provider -- Reporting information to counties.
- § 59-2-307. Refusal by taxpayer to file signed statement -- Estimation of value -- Penalty.
- § 59-2-308. Assessment in name of representative -- Assessment of property of decedents -- Assessment of property in litigation -- Assessment of personal property valued by program manager.
- § 59-2-309. Property escaping assessment -- Duties of assessing authority -- Property willfully concealed -- Penalties.
- § 59-2-310. Assessment in name of claimant as well as owner.
- § 59-2-311. Completion and delivery of assessment book -- Signed statement required -- Contents of signed statement -- Adjustment of assessment in assessment book -- Delivery of preliminary assessment book to commission.
- § 59-2-313. Assessor to furnish information to commission.
- § 59-2-313.1. County assessor duties to provide assessment data -- Commission review -- Subscription to market data service.
- § 59-2-314. Penalty for failure to complete assessment book.
- § 59-2-315. Crime insurance -- Liability for willful failure or neglect of duty -- Judgment.
- § 59-2-320. Total property valuation.
- § 59-2-321. Extension of taxes on assessment book.
- § 59-2-322. Transmittal of statement to commission.
- § 59-2-323. Changes ordered by commission.
- § 59-2-324. Entering corrected sum of taxes in assessment book.
- § 59-2-325. Statement transmitted to commission.
- § 59-2-326. Assessment roll delivered to county treasurer.
- § 59-2-327. Assessment roll -- Taxes charged to county treasurer.
- § 59-2-328. Duty of auditor upon termination of treasurer's term of office.
- § 59-2-329. Verification of auditor's statements.
- § 59-2-331. Corrective action by commission.
- § 59-2-401. Assessment of transitory personal property.
- § 59-2-402. Proportional assessment of transitory personal property brought from outside state -- Exemptions -- Reporting requirements -- Penalty for failure to file report -- Claims for rebates and adjustments.
- § 59-2-403. Assessment of interstate state-assessed commercial vehicles -- Apportionment.
- § 59-2-405. Uniform fee on tangible personal property required to be registered with the state -- Distribution of revenues -- Appeals. (Superseded 1/1/2027)
- § 59-2-405. Uniform fee on tangible personal property required to be registered with the state -- Distribution of revenues -- Appeals. (Effective 1/1/2027)
- § 59-2-405.1. Uniform fee on certain vehicles with a gross vehicle weight rating of 14,000 pounds or less -- Distribution of revenues -- Appeals. (Superseded 1/1/2027)
- § 59-2-405.1. Uniform fee on certain vehicles with a gross vehicle weight rating of 14,000 pounds or less -- Distribution of revenues -- Appeals. (Effective 1/1/2027)
- § 59-2-405.2. Definitions -- Uniform statewide fee on certain tangible personal property -- Distribution of revenues -- Rulemaking authority -- Determining the length of a vessel. (Superseded 1/1/2027)
- § 59-2-405.2. Definitions -- Uniform statewide fee on certain tangible personal property -- Distribution of revenues -- Rulemaking authority -- Determining the length of a vessel. (Effective 1/1/2027)
- § 59-2-405.3. Uniform statewide fee on motor homes -- Distribution of revenues.
- § 59-2-406. Collection of uniform fees and other motor vehicle fees.
- § 59-2-407. Administration of uniform fees.
- § 59-2-502. Definitions.
- § 59-2-503. Qualifications for agricultural use assessment.
- § 59-2-504. Exclusions from designation as agricultural use -- Exception.
- § 59-2-505. Indicia of value for agricultural use assessment -- Inclusion of fair market value on certain property tax notices.
- § 59-2-506. Rollback tax -- Penalty -- Computation of tax -- Procedure -- Lien -- Interest -- Notice -- Collection -- Distribution.
- § 59-2-506.5. Conservation easement rollback tax -- One-time in lieu fee payment -- Computation -- Lien -- Interest -- Notice -- Procedure -- Collection -- Distribution.
- § 59-2-507. Land included as agricultural -- Site of residence excluded -- Taxation of structures and site of residence.
- § 59-2-508. Application -- Signed statement -- Consent to creation of a lien -- Consent to audit and review -- Notice.
- § 59-2-509. Change of ownership or legal description.
- § 59-2-510. Separation of land.
- § 59-2-511. Acquisition of land by governmental entity -- Requirements -- Rollback tax -- One-time in lieu fee payment -- Passage of title.
- § 59-2-512. Land located in more than one county.
- § 59-2-513. Tax list and duplicate.
- § 59-2-514. State Farmland Evaluation Advisory Committee -- Membership -- Duties.
- § 59-2-515. Rules prescribed by commission.
- § 59-2-516. Appeal to the county board of equalization.
- § 59-2-701. Appraisal by certified or licensed appraisers -- Appraiser trainees -- Certification of elected county assessors -- Commission may prescribe additional requirements for appraisers -- Rulemaking authority -- County assessor to ensure compliance.
- § 59-2-702. Education and training of appraisers -- Continuing education for appraisers and county assessors.
- § 59-2-702.5. Education and training for county assessors.
- § 59-2-703. Commission to assist county assessors -- Appraisers provided upon request -- Costs of services -- Contingency fee arrangements prohibited.
- § 59-2-704. Assessment studies -- Sharing of data -- Factoring assessment rates -- Rulemaking.
- § 59-2-704.5. Commission to adopt rules -- Legislative review.
- § 59-2-705. Personal property audits -- Records confidential -- Cost.
- § 59-2-801. Apportionment of property assessed by commission.
- § 59-2-802. Statement of commission transmitted to county auditors -- Contents of statement -- Duties of auditors -- Change of assessment prohibited.
- § 59-2-803. Statement transmitted by county auditors to governing bodies -- Contents of statement.
- § 59-2-804. Interstate allocation of mobile flight equipment.
- § 59-2-901. Determination of rate by commission -- Transmittal to county and state auditors.
- § 59-2-902. Minimum basic tax levy for school districts.
- § 59-2-903. Remittance to credit of Uniform School Fund of money in excess of basic state-supported school program -- Manner.
- § 59-2-904. Participation by district in state's contributions to state-supported levy program.
- § 59-2-905. Legislature to set minimum rate of levy for state's contribution to minimum school program -- Matters to be considered -- Commission to transmit rate to auditors -- Acknowledgment of receipt.
- § 59-2-906. Rates fixed by commission valid.
- § 59-2-908. Single aggregate limitation -- Maximum levy.
- § 59-2-909. Time for adoption of levy -- County purpose requirement.
- § 59-2-910. Amount available for each purpose.
- § 59-2-911. Exceptions to maximum levy limitation.
- § 59-2-912. Time for adoption of levy -- Certification to county auditor.
- § 59-2-913. Definitions -- Statement of amount and purpose of levy -- Contents of statement -- Filing with county auditor -- Transmittal to commission -- Calculations for establishing tax levies -- Format of statement.
- § 59-2-914. Excess levies -- Commission to recalculate levy -- Notice to implement adjusted levies to county auditor -- Authority to exceed maximum levy permitted by law.
- § 59-2-916. Tax for development of Colorado River Water Project.
- § 59-2-917. Use of funds.
- § 59-2-918.5. Hearings on judgment levies -- Advertisement.
- § 59-2-918.6. New and remaining school district budgets -- Advertisement -- Public hearing.
- § 59-2-919. Notice and public hearing requirements for certain tax increases -- Exceptions -- Audit.
- § 59-2-919.1. Notice of property valuation and tax changes.
- § 59-2-919.2. Consolidated advertisement of public hearings.
- § 59-2-920. Resolution and levy to be forwarded to commission.
- § 59-2-921. Changes in assessment roll -- Rate adjustments -- Exemption from notice and public hearing provisions.
- § 59-2-922. Replacement resolution for greater tax rate.
- § 59-2-923. Expenditures of money prior to adoption of budget or tax rate.
- § 59-2-924. Definitions -- Report of valuation of property to county auditor and commission -- Transmittal by auditor to governing bodies -- Calculation of certified tax rate -- Rulemaking authority -- Budgeting requirements -- Notice provided by the commission. (Superseded 1/1/2027)
- § 59-2-924. Definitions -- Report of valuation of property to county auditor and commission -- Transmittal by auditor to governing bodies -- Calculation of certified tax rate -- Rulemaking authority -- Budgeting requirements -- Notice provided by the commission. (Effective 1/1/2027)
- § 59-2-924.1. Definitions -- Commission authorized to adjust taxing entity's certified rate for clerical error -- Requirements -- Amount of adjustment.
- § 59-2-924.2. Adjustments to the calculation of a taxing entity's certified tax rate.
- § 59-2-924.5. Diversion of centrally assessed new growth.
- § 59-2-926. Proposed tax increase by state -- Notice -- Contents -- Dates.
- § 59-2-1001. County board of equalization -- Public hearings -- Hearing officers -- Notice of decision -- Rulemaking -- Education and training for county officers.
- § 59-2-1002. Change in assessment -- Force and effect -- Additional assessments -- Notice.
- § 59-2-1003. Power of county board to increase or decrease assessment.
- § 59-2-1004. 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.
- § 59-2-1004.1. Appeals of valuation or equalization of property eligible for deferral for 2023.
- § 59-2-1004.5. Valuation adjustment for decrease in taxable value caused by a natural disaster.
- § 59-2-1004.6. Tax relief for decrease in fair market value due to access interruption.
- § 59-2-1005. Procedures for appeal of personal property valuation -- Time for appeal -- Hearing -- Decision -- Appeal to commission.
- § 59-2-1006. Appeal to commission -- Duties of auditor -- Decision by commission.
- § 59-2-1007. Objection to assessment by commission -- Application -- Contents of application -- Amending an application -- Information provided by the commission -- Hearings -- Appeals.
- § 59-2-1008. Investigations by commission -- Assessment of escaped property -- Increase or decrease of assessed valuation.
- § 59-2-1009. Equalization based on reports of county auditors.
- § 59-2-1010. Statement of equalization to be sent to county auditors.
- § 59-2-1011. Record of changes -- Form and contents of signed statement.
- § 59-2-1017. Property tax appeal assistance.
- § 59-2-1018. Reporting of county appeals information.
- § 59-2-1101. Definitions -- Exemption of certain property -- Proportional payments for certain property -- Exception -- County legislative body authority to adopt rules or ordinances.
- § 59-2-1102. Determination of exemptions by board of equalization -- Appeal -- Application for exemption -- Annual statement -- Exceptions. (Superseded 1/1/2027)
- § 59-2-1102. Application for exemption to county board of equalization -- Request for additional information or hearing -- Appeal -- Exceptions -- Annual statement -- Revocation. (Effective 1/1/2027)
- § 59-2-1103. State lands exemption -- Exceptions to exemption.
- § 59-2-1106. Exemption of property owned by blind persons or their unmarried surviving spouses or minor orphans -- Amount -- Application -- County authority to make refunds.
- § 59-2-1110. Exemption of property used to furnish power for irrigation purposes -- Computation of power used for irrigation.
- § 59-2-1111. Exemption of property used for irrigation purposes -- Exemption of a nonprofit entity's property used for water purposes.
- § 59-2-1112. Livestock exemption.
- § 59-2-1113. Exemption of household furnishings.
- § 59-2-1114. Exemption of inventory or other tangible personal property held for sale.
- § 59-2-1115. Exemption of certain tangible personal property.
- § 59-2-1301. Tax has effect of judgment -- Lien has effect of execution.
- § 59-2-1301.5. Definitions.
- § 59-2-1302. Assessor or treasurer's duties -- Collection of uniform fees and taxes on personal property -- Unpaid tax or unpaid uniform fee is a lien -- Delinquency interest -- Rate.
- § 59-2-1303. Seizure and sale -- Method and procedure.
- § 59-2-1304. Rate of previous year governs -- Proration among taxing units -- Effective date of boundary changes for assessment.
- § 59-2-1305. Entries of payments made -- Payments to county treasurer.
- § 59-2-1306. Collection after taxpayer moves from county -- Evidence of tax due -- Costs of collection.
- § 59-2-1307. Entries of tax payments made on rail cars or state-assessed commercial vehicles.
- § 59-2-1308. Property assessed by commission -- Collection procedures -- Exceptions.
- § 59-2-1308.5. Equal payment agreements.
- § 59-2-1309. Publication of delinquency -- Seizure and sale -- Redemption -- Distribution of proceeds.
- § 59-2-1310. Collection by seizure and sale -- Procedure -- Costs.
- § 59-2-1311. Treasurer to advise commission of taxes unpaid on its assessments -- Notice to property owners.
- § 59-2-1312. Examination of books of county officers by state officers.
- § 59-2-1313. Attorney general to prosecute delinquent officers.
- § 59-2-1314. Informalities and time prescribed for action -- Effect on validity of tax.
- § 59-2-1315. Disposition of fines and forfeitures.
- § 59-2-1316. Annual settlements between county assessor, county treasurer, and county auditor.
- § 59-2-1317. Tax notice -- Contents of notice -- Procedures and requirements for providing notice.
- § 59-2-1318. Date of payment of property tax -- Notation on assessment roll.