Utah Code

Utah Code § 59-2-301 (2026)

Assessment by county assessor

✓ current as of May 2026

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The county assessor shall assess all property located within the county which is not required by law to be assessed by the commission.

Notes of Decisions

Cited in 6 cases, 1990–2005 · leading case: First Nat'l Bank of Boston v. Cnty. Bd. of Equalization, 799 P.2d 1163 (Utah 1990).

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First Nat'l Bank of Boston v. Cnty. Bd. of Equalization, 799 P.2d 1163 (Utah 1990). · cites it 2× “The property at issue in this case is an office building located in Salt Lake City, Utah, and subject to assessment by Salt Lake County pursuant to Utah Code Ann. § 59-2-301 (1987). Salt Lake County assessed the property at $5,176,440 for the year 1987.”

West Valley City Corp. v. Salt Lake Cnty., 852 P.2d 1000 (Utah 1993). · cites it 2× “Indeed, under our statutory timetable for assessing, levying, and collecting taxes, §§ 59-2-301 to -330, there was no way West Valley could tax property in 1988 which it did not annex until March 30 of that year.”

Uintah Oil Ass'n v. Cnty. Bd. of Equalization, 853 P.2d 894 (Utah 1993). · cites it 2× “Utah Code Ann. § 59-2-301 states, “The county assessor shall assess all property located within the county which is not required by law to be assessed by the commission.”

In Re West Side Prop. Assocs., 2000 UT 85 (Utah 2000). “§ 59-2-301 (1992). In addition, the assessor is required to list all of the property and maintain an appraisal record that includes the owner of the property, the property identification number, a description of the property, the location of the property, and the full market…”

Alliant Techsystems, Inc. v. Salt Lake Cnty. Bd. of Equalization, 2005 UT 16 (Utah 2005). · cites it 2× “§ 17-53-101 (l)(b) (2001), “shall assess all property located within the county,” Utah Code Ann. § 59-2-301 . To ensure the accuracy of these assessments, the assessor is required to “annually update property values of property .”

First Am. Sav. Bank, FSB v. Iron Cnty. (In Re United Constr. & Dev. Co.), 135 B.R. 904 (Bankr. D. Utah 1992). “§§ 59-5-4 to 59-5-18, 59-5-30 to 59-5-36, 59-8-1 to 59-8-10 (§§ 59-2-301 to 59-2-329, 1987 Property Tax Act).”

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