Utah Code » Title 59, Chapter 2 — Property Tax Act; part 59-2-13 — Collection of Taxes
Utah Code

Utah Code § 59-2-1321 (2026)

Erroneous or illegal assessments -- Deductions and refunds

✓ current as of May 2026
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The county legislative body, upon sufficient evidence being produced that property has been either erroneously or illegally assessed, may order the county treasurer to allow the taxes on that part of the property erroneously or illegally assessed to be deducted before payment of taxes. Any taxes, interest, and costs paid more than once, or erroneously or illegally collected, may, by order of the county legislative body, be refunded by the county treasurer, and the portion of taxes, interest, and costs paid to the state or any taxing entity shall be refunded to the county, and the appropriate officer shall draw a warrant for that amount in favor of the county.

Notes of Decisions
Cited in 5 cases (1 in the last 5 years), 1994–2023 · leading case: CIG Expl., Inc. v. Utah State Tax Comm'n, 897 P.2d 1214 (Utah 1995).
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CIG Expl., Inc. v. Utah State Tax Comm'n, 897 P.2d 1214 (Utah 1995). · cites it 24× “” Utah Code Ann. § 59-2-1321 . The district court granted summary judgment against Exploration, concluding that (i) Exploration’s claim was barred by either of the potentially relevant statutes of limitations, Utah Code Ann.”
Hammons v. Weber Cnty., 2018 UT 16 (Utah 2018). · cites it 10× “" See Utah Code § 59-2-1321. Rather, it requires only that "sufficient evidence be[ ] produced" showing that the "property has been either erroneously or illegally assessed.”
Woodbury Amsource, Inc. v. Salt Lake Cnty., 2003 UT 28 (Utah 2003). · cites it 8× “13 On November 30, 1999, the Landlords filed a letter with the county as well as a complaint in district court requesting property tax refunds for the years 1994 to 1999 under section 59-2-1321 of the Utah Code Ann. § 59-2-1821 (2000).”
Blaine Hudson Printing v. Utah State Tax Comm'n, 870 P.2d 291 (Utah Ct. App. 1994). · cites it 6× “The taxpayer’s only apparent recourse is found in Utah Code Ann. § 59-2-1321 (1992). Section 59-2-1321 provides that if a county commission determines that the taxes were “erroneously or illegally collected,” then it “may” order a refund.”
Black Iron, LLC (Bankr. D. Utah 2023). · cites it 3× “§ 59-2-1321 or -1327. The former allows certain action by a county legislative body “upon sufficient evidence being produced that property has been either erroneously or illegally assessed,” while the latter allows a taxpayer to pay an assessed amount under protest and then sue…”
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