Utah § 59-2-306 - Statements by taxpayers -- Power of assessors respecting statements -- Reporting information to other counties.
Full text of Utah Utah Code § 59-2-306 — Statements by taxpayers -- Power of assessors respecting statements -- Reporting information to other counties., with citation guidance and answers to common questions.
§ 59-2-306. Statements by taxpayers -- Power of assessors respecting statements -- Reporting information to other counties.
Effective 1/1/2024 59-2-306.
Statements by taxpayers -- Power of assessors respecting statements -- Reporting information to other counties.
(1)
(a)
Except as provided in Subsection (1)(c), the county assessor may request a signed statement from any person setting forth all the real and personal property assessable by the assessor that the person owns, possesses, manages, or has under the person's control at 12 noon on January 1.
(b)
A request under Subsection (1)(a) shall include a notice of the procedure under Section 59-2-1005 for appealing the value of the personal property.
(c)
A telecommunications service provider shall file a signed statement setting forth the telecommunications service provider'spersonal property in accordance with Section 59-2-306.5.
(d)
A telecommunications service provider shall claim an exemption for personal property in accordance with Section 59-2-1115.
(2)
(a)
Except as provided in Subsection (2)(b) or (c), a person shall file a signed statement described in Subsection (1) on or before May 15 of the year the county assessor requests the statement described in Subsection (1).
(b)
For a county of the first class, a person shall file the signed statement described in Subsection (1) on or before the later of:
(i)
60 days after the day on which the county assessor requests the statement; or
(ii)
May 15 of the year the county assessor requests the statement described in Subsection (1) if, by resolution, the county legislative body of that county adopts the deadline described in Subsection (2)(a).
(c)
If a county assessor requests a signed statement described in Subsection (1) on or after March 16, the person shall file the signed statement within 60 days after the day on which the county assessor requests the signed statement.
(3)
The signed statement shall include the following:
(a)
all property belonging to, claimed by, or in the possession, control, or management of the person, any firm of which the person is a member, or any corporation of which the person is president, secretary, cashier, or managing agent;
(b)
the county in which the property is located or in which the property is taxable; and, if taxable in the county in which the signed statement was made, also the city, town, school district, road district, or other taxing district in which the property is located or taxable;
(c)
all lands in parcels or subdivisions not exceeding 640 acres each, the sections and fractional sections of all tracts of land containing more than 640 acres that have been sectionized by the United States government, and the improvements on those lands; and
(d)
for a person who owns taxable tangible personal property as defined in Section 59-2-1115, the person's NAICS code, as classified under the current North American Industry Classification System of the federal Executive Office of the President, Office of Management and Budget.
(4)
Every county assessor may subpoena and examine any person in any county in relation to any signed statement but may not require that person to appear in any county other than the county in which the subpoena is served.
(5)
(a)
Except as provided in Subsection (5)(b), if the signed statement discloses property in any other county, the county assessor shall file the signed statement and send a copy to the county assessor of each county in which the property is located.
(b)
If the signed statement discloses personal property of a telecommunications service provider, the county assessor shall notify the telecommunications service provider of the requirement to file a signed statement in accordance with Section 59-2-306.5.
Section 59-2-306 ("Statements by taxpayers -- Power of assessors respecting statements -- Reporting information to other counties.") 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 § 59-2-306?
A common citation format is "Utah Code § 59-2-306" (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 § 59-2-306 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.
