Utah § 59-2-1005 - Procedures for appeal of personal property valuation -- Time for appeal -- Hearing -- Decision -- Appeal to commission.

Full text of Utah Utah Code § 59-2-1005 — Procedures for appeal of personal property valuation -- Time for appeal -- Hearing -- Decision -- Appeal to commission., with citation guidance and answers to common questions.

§ 59-2-1005. Procedures for appeal of personal property valuation -- Time for appeal -- Hearing -- Decision -- Appeal to commission.

Effective 1/1/2024
59-2-1005.  Procedures for appeal of personal property valuation -- Time for appeal -- Hearing -- Decision -- Appeal to commission.
(1)
(a)Except as provided in Section 59-2-306.5, a taxpayer owning personal property assessed by a county assessor under Section 59-2-301 may make an appeal relating to the value of the personal property by filing an application with the county legislative body no later than:
(i)the expiration of the time allowed under Section 59-2-306 for filing a signed statement, if the county assessor requests a signed statement under Section 59-2-306; or
(ii)60 days after the mailing of the tax notice, for each other taxpayer.
(b)A county legislative body shall:
(i)after giving reasonable notice, hear an appeal filed under Subsection (1)(a); and
(ii)render a written decision on the appeal within 60 days after receiving the appeal.
(c)If the taxpayer is dissatisfied with a county legislative body decision under Subsection (1)(b), the taxpayer may file an appeal with the commission in accordance with Section 59-2-1006.
(2)A taxpayer owning personal property subject to a fee in lieu of tax or a uniform tax under Article XIII, Section 2 of the Utah Constitution that is based on the value of the property may appeal the basis of the value by filing an appeal with the commission within 30 days after the mailing of the tax notice.


Amended by Chapter 315, 2024 General Session

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

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Frequently Asked Questions About Utah § 59-2-1005

What does Utah Code § 59-2-1005 cover?

Section 59-2-1005 ("Procedures for appeal of personal property valuation -- Time for appeal -- Hearing -- Decision -- Appeal to commission.") 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 § 59-2-1005?

A common citation format is "Utah Code § 59-2-1005" (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 § 59-2-1005 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.