Utah § 59-2-217 - Property escaping assessment -- Duties of assessing authority -- Property willfully concealed -- Penalties.
Full text of Utah Utah Code § 59-2-217 — Property escaping assessment -- Duties of assessing authority -- Property willfully concealed -- Penalties., with citation guidance and answers to common questions.
§ 59-2-217. Property escaping assessment -- Duties of assessing authority -- Property willfully concealed -- Penalties.
| (1) | Any escaped property may be assessed by the original assessing authority at any time as far back as five years prior to the time of discovery, in which case the assessing authority shall enter the assessments on the tax rolls and follow the procedures established under Part 13, Collection of Taxes. |
| (2) | Any property found to be willfully concealed, removed, transferred, or misrepresented by its owner or agent in order to evade taxation is subject to a penalty equal to the tax on its value, and neither the penalty nor assessment may be reduced by the county board of equalization or the commission. |
Enacted by Chapter 204, 1989 General Session
Source: official Utah text · Last verified 2026-08-27
Frequently Asked Questions About Utah § 59-2-217
What does Utah Code § 59-2-217 cover?
Section 59-2-217 ("Property escaping assessment -- Duties of assessing authority -- Property willfully concealed -- Penalties.") 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 § 59-2-217?
A common citation format is "Utah Code § 59-2-217" (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 § 59-2-217 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.