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

Full text of Utah Utah Code § 59-2-303 — General duties of county assessor., with citation guidance and answers to common questions.

§ 59-2-303. General duties of county assessor.

Effective 1/1/2024
59-2-303.  General duties of county assessor.
(1)
(a)Before May 22 each year, the county assessor shall:
(i)ascertain the names of the owners of all property that is subject to taxation by the county;
(ii)except as provided in Subsection (2), assess the property to the owner, claimant of record, or occupant in possession or control at midnight on January 1 of the taxable year; and
(iii)conduct the review process described in Section 59-2-303.2.
(b)No mistake in the name or address of the owner or supposed owner of property renders the assessment invalid.
(2)If a conveyance of ownership of the real property was recorded in the office of a county recorder after January 1 but more than 14 calendar days before the day on which the county treasurer mails the tax notice, the county assessor shall assess the property to the new owner.
(3)A county assessor shall become fully acquainted with all property in the county assessor's county, as provided in Section 59-2-301.
(4)A county assessor in a county of the third, fourth, fifth, or sixth class shall seek assistance from other county assessors or an appraiser contracted in accordance with Section 59-2-703 for the county assessor to meet the requirements of Section 59-2-303.1.


Amended by Chapter 263, 2024 General Session

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

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Frequently Asked Questions About Utah § 59-2-303

What does Utah Code § 59-2-303 cover?

Section 59-2-303 ("General duties of county assessor.") 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 § 59-2-303?

A common citation format is "Utah Code § 59-2-303" (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 § 59-2-303 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

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