Utah § 59-2-321 - Extension of taxes on assessment book.
Full text of Utah Utah Code § 59-2-321 — Extension of taxes on assessment book., with citation guidance and answers to common questions.
§ 59-2-321. Extension of taxes on assessment book.
| (1) | The property taxes of each city, town, school, and special taxing district shall be extended on the assessment book by the county auditor at the rate certified by the governing body of the city, town, school, and special taxing district at the time the state and county taxes are extended. |
| (2) | The whole tax shall be carried into a column of aggregates, and shall be collected by the county treasurer at the time and in the manner provided by law for collecting state and county taxes. |
Amended by Chapter 271, 1995 General Session
Source: official Utah text · Last verified 2026-08-27
Frequently Asked Questions About Utah § 59-2-321
What does Utah Code § 59-2-321 cover?
Section 59-2-321 ("Extension of taxes on assessment book.") 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 § 59-2-321?
A common citation format is "Utah Code § 59-2-321" (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 § 59-2-321 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.