Utah § 59-2-1304 - Rate of previous year governs -- Proration among taxing units -- Effective date of boundary changes for assessment.

Full text of Utah Utah Code § 59-2-1304 — Rate of previous year governs -- Proration among taxing units -- Effective date of boundary changes for assessment., with citation guidance and answers to common questions.

§ 59-2-1304. Rate of previous year governs -- Proration among taxing units -- Effective date of boundary changes for assessment.

Effective 11/6/2025
59-2-1304.  Rate of previous year governs -- Proration among taxing units -- Effective date of boundary changes for assessment.
(1)
(a)The amount of taxes to be collected in the current year on personal property assessed by the county assessor shall be based on the tax rates levied by all taxing entities for the previous year, and the tax so billed shall be the full tax on the property for the current year.
(b)The money collected in accordance with Subsection (1)(a) shall be paid:
(i)into the county treasury; and
(ii)by the treasurer to the various taxing entities pro rata in accordance with the tax rates levied and approved for the current year, including new entities levying for the first time.
(2)An assessment shall be collected in accordance with the effective date and boundary adjustment provisions in Section 17-61-306.


Amended by Chapter 17, 2025 Special Session 1

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

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Frequently Asked Questions About Utah § 59-2-1304

What does Utah Code § 59-2-1304 cover?

Section 59-2-1304 ("Rate of previous year governs -- Proration among taxing units -- Effective date of boundary changes for assessment.") 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 § 59-2-1304?

A common citation format is "Utah Code § 59-2-1304" (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 § 59-2-1304 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.