Utah § 59-2-1337 - Pro rata application of ad valorem tax on property taken by eminent domain or by right of entry agreement.
Full text of Utah Utah Code § 59-2-1337 — Pro rata application of ad valorem tax on property taken by eminent domain or by right of entry agreement., with citation guidance and answers to common questions.
§ 59-2-1337. Pro rata application of ad valorem tax on property taken by eminent domain or by right of entry agreement.
If any property is taken in fee by the state, any of its subdivisions or agencies, or by any private person, or other body pursuant to either:
| (1) | an exercise of the power of eminent domain; or |
| (2) | by a right of entry agreement executed by reason of the threat or imminence of eminent domain, the ad valorem property tax assessed and collected on the property under this chapter shall be determined on the basis of the relationship which the number of months the property was held by the property owner, prior to the granting by the court of an order of occupancy or the execution of a right of entry agreement, bears to the taxable year. |
Repealed and Re-enacted by Chapter 3, 1988 General Session
Source: official Utah text · Last verified 2026-08-27
Frequently Asked Questions About Utah § 59-2-1337
What does Utah Code § 59-2-1337 cover?
Section 59-2-1337 ("Pro rata application of ad valorem tax on property taken by eminent domain or by right of entry agreement.") 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 § 59-2-1337?
A common citation format is "Utah Code § 59-2-1337" (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 § 59-2-1337 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.