Utah § 59-2-1002 - Change in assessment -- Force and effect -- Additional assessments -- Notice.

Full text of Utah Utah Code § 59-2-1002 — Change in assessment -- Force and effect -- Additional assessments -- Notice., with citation guidance and answers to common questions.

§ 59-2-1002. Change in assessment -- Force and effect -- Additional assessments -- Notice.

59-2-1002.  Change in assessment -- Force and effect -- Additional assessments -- Notice.
(1) The county board of equalization shall use all information it may gain from the records of the county or elsewhere in equalizing the assessment of the property in the county or in determining any exemptions. The board may require the assessor to enter upon the assessment roll any taxable property which has not been assessed and any assessment made has the same force and effect as if made by the assessor before the delivery of the assessment roll to the county treasurer.
(2) During its sessions, the county board of equalization may direct the assessor to:
(a) assess any taxable property which has escaped assessment;
(b) add to the amount, number, or quantity of property when a false or incomplete list has been rendered; and
(c) make and enter new assessments, at the same time cancelling previous entries, when any assessment made by the assessor is considered by the board to be incomplete or incorrect.
(3) The clerk of the board of equalization shall give written notice:
(a) to all interested persons of the day fixed for the investigation of any assessment under consideration by the board at least 30 days before action is taken; and
(b) to the assessor of a valuation adjustment made in accordance with Subsection 59-2-301.4(2) or another adjustment under this section.


Amended by Chapter 248, 2013 General Session

Source: official Utah text · Last verified 2026-08-27

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Frequently Asked Questions About Utah § 59-2-1002

What does Utah Code § 59-2-1002 cover?

Section 59-2-1002 ("Change in assessment -- Force and effect -- Additional assessments -- Notice.") is part of the Utah Code, the codified statutory law of Utah. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.

How do I cite Utah § 59-2-1002?

A common citation format is "Utah Code § 59-2-1002" (Utah). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.

Is this the official text of Utah law?

No. This page is for research and education and may not include the most recent amendments. For official current law, check the Utah official source linked on this page or consult a licensed Utah attorney.

How does Utah § 59-2-1002 apply to my situation?

Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Utah can advise on how this section applies to you. Contact your state or local bar association for a referral.

Sources & Verification

Not legal advice. Verify against the official source and consult a licensed attorney in Utah.