Utah Code » Title 59, Chapter 2 — Property Tax Act; part 59-2-10 — Equalization
Utah Code

Utah Code § 59-2-1001 (2026)

County board of equalization -- Public hearings -- Hearing officers -- Notice of decision -- Rulemaking -- Education and training for county officers

✓ current as of May 2026
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The county legislative body is the county board of equalization and the county auditor is the clerk of the county board of equalization.
The county board of equalization shall adjust and equalize the valuation and assessment of the real and personal property within the county, subject to regulation and control by the commission, as prescribed by law.
The county board of equalization shall meet and hold public hearings each year to examine the assessment roll and equalize the assessment of property in the county, including the assessment for general taxes of all taxing entities located in the county.
Except as provided in Subsection (3)(d), a county board of equalization may:
appoint an appraiser licensed in accordance with Title 61, Chapter 2g, Real Estate Appraiser Licensing and Certification Act, as a hearing officer for the purpose of examining an applicant or a witness; or
appoint an individual who is not licensed in accordance with Title 61, Chapter 2g, Real Estate Appraiser Licensing and Certification Act, as a hearing officer for the purpose of examining an applicant or a witness if the county board of equalization determines that the individual has competency relevant to the work of a hearing officer, including competency in:
real estate;
finance;
economics;
public administration; or
law.
Except as provided in Subsection (3)(d), a county board of equalization may only allow an individual to serve as a hearing officer for the purposes of examining an applicant or a witness if the individual has completed a course the commission:
develops in accordance with Subsection (3)(c)(i); or
approves in accordance with Subsection (3)(c)(ii).
The commission shall develop and administer a continuing education and training program for hearing officers that includes training in property valuation and administrative law.
In addition to the program the commission develops and administers in accordance with Subsection (3)(c)(i), the commission may approve the continuing education and training program for a hearing officer provided by a county or a private entity if the program includes training in property valuation and administrative law.
The commission shall ensure that any education and training provided to hearing officers under this Subsection (3)(c) complies with Title 63G, Chapter 22, State Training and Certification Requirements.
The commission shall confer a designation of completion upon a hearing officer each time the hearing officer completes the education and training program under Subsection (3)(c)(i) or (ii).
A hearing officer shall obtain a designation of completion as described in Subsection (3)(c)(iv)(A) before the hearing officer acts or performs as a hearing officer.
A county board of equalization may not appoint a person employed by an assessor's office as a hearing officer.
A hearing officer shall transmit the hearing officer's findings to the board, where a quorum shall be required for final action upon any application for exemption, deferral, reduction, or abatement.
The clerk of the board of equalization shall notify the taxpayer, in writing, of any decision of the board.
The decision shall include any adjustment in the amount of taxes due on the property resulting from a change in the taxable value and shall be considered the corrected tax notice.
During the session of the board, the assessor or any deputy whose testimony is needed shall be present and may make any statement or introduce and examine witnesses on questions before the board.
The county board of equalization may make and enforce any rule which is consistent with statute or commission rule and necessary for the government of the board, the preservation of order, and the transaction of business.
In addition to education and training provided to hearing officers under Subsection (3)(c), the commission shall develop and administer an education and training program for county officers whose participation in a county board of equalization is required by Subsection (1), including:
members of a county legislative body; and
county auditors.
The education and training provided to county officers under this Subsection (7) shall include instruction on:
a county officer's duties and obligations in relation to the county board of equalization;
property valuation; and
administrative law.
The commission shall confer a designation of completion upon a county officer described in Subsection (7)(a) each time the county officer completes the education and training program under this Subsection (7).
A county officer subject to education and training under this Subsection (7) shall obtain a designation of completion as described in Subsection (7)(c)(i) before the county officer participates in a board of equalization process.
The commission may require education and training for county officers involved in property valuation who are not otherwise required to complete an education and training program in accordance with Subsection (3)(c) or (7).
In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission may make rules for administering education and training programs in accordance with this section.
Notes of Decisions
Cited in 6 cases, 1993–2005 · leading case: Woodbury Amsource, Inc. v. Salt Lake Cnty., 2003 UT 28 (Utah 2003).
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Woodbury Amsource, Inc. v. Salt Lake Cnty., 2003 UT 28 (Utah 2003). · cites it 2× “The board then holds a public hearing in accordance with section 59-2-1001 and renders a decision as to whether the property's valuation is correct.”
Alliant Techsystems, Inc. v. Salt Lake Cnty. Bd. of Equalization, 2005 UT 16 (Utah 2005). · cites it 6× “¶ 34 Utah law clearly allows for a county tax assessor to argue cases before the county board of equalization, Utah Code Ann. § 59-2-1001 (5), to appeal the board’s decisions to the state tax commission, id.”
Uintah Oil Ass'n v. Cnty. Bd. of Equalization, 853 P.2d 894 (Utah 1993). · cites it 2× “Utah Code Ann. § 59-2-1001 (2). . Utah Code Ann.”
Howell v. Cnty. Bd. ex rel. IHC Hospitals, Inc., 881 P.2d 880 (Utah 1994). · cites it 2× “These boards of equalization are endowed with the responsibility to "adjust and equalize the valuation and assessment of the real and personal property within their respective counties, subject to such regulation and control by the *883 State Tax Commission as may be prescribed…”
Howell v. Cty. Bd. Cache Cnty., 881 P.2d 880 (Utah 1994). · cites it 2× “These boards of equalization are endowed with the responsibility to "adjust and equalize the valuation and assessment of the real and personal property within their respective counties, subject to such regulation and control by the State Tax Commission as may be prescribed by…”
Alliant Techsystem, Inc. v. Tax Comm'n, 80 P.3d 582 (Utah Ct. App. 2003). · cites it 4× “Section 59-2-1001(4) of the Utah Code provides that “the clerk of the board of equalization shall notify the taxpayer, in writing, of any decision of the board.”
— Utah Code § 59-2-1001(1) — 1 case
Alliant Techsystems, Inc. v. Salt Lake Cnty. Bd. of Equalization, 2005 UT 16 (Utah 2005). “¶ 34 Utah law clearly allows for a county tax assessor to argue cases before the county board of equalization, Utah Code Ann. § 59-2-1001 (5), to appeal the board’s decisions to the state tax commission, id.”
— Utah Code § 59-2-1001(2) — 1 case
Alliant Techsystems, Inc. v. Salt Lake Cnty. Bd. of Equalization, 2005 UT 16 (Utah 2005). “¶ 34 Utah law clearly allows for a county tax assessor to argue cases before the county board of equalization, Utah Code Ann. § 59-2-1001 (5), to appeal the board’s decisions to the state tax commission, id.”
— Utah Code § 59-2-1001(3) — 1 case
Alliant Techsystems, Inc. v. Salt Lake Cnty. Bd. of Equalization, 2005 UT 16 (Utah 2005). “¶ 34 Utah law clearly allows for a county tax assessor to argue cases before the county board of equalization, Utah Code Ann. § 59-2-1001 (5), to appeal the board’s decisions to the state tax commission, id.”
— Utah Code § 59-2-1001(4) — 1 case
Alliant Techsystem, Inc. v. Tax Comm'n, 80 P.3d 582 (Utah Ct. App. 2003). “Section 59-2-1001(4) of the Utah Code provides that “the clerk of the board of equalization shall notify the taxpayer, in writing, of any decision of the board.”
— Utah Code § 59-2-1001(5) — 1 case
Alliant Techsystems, Inc. v. Salt Lake Cnty. Bd. of Equalization, 2005 UT 16 (Utah 2005). “¶ 34 Utah law clearly allows for a county tax assessor to argue cases before the county board of equalization, Utah Code Ann. § 59-2-1001 (5), to appeal the board’s decisions to the state tax commission, id.”
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