Utah Code

Utah Code § 59-2-302 (2026)

Basis of property taxation for political subdivision

✓ current as of May 2026

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The assessments made by:

the county assessor, as equalized by the county board of equalization and the commission; and

the commission, as apportioned to each county, city, town, school, road, or other district in their respective counties, are the only basis of property taxation for political subdivisions of the state.

Notes of Decisions

Cited in 1 case, 1993–1993 · leading case: Uintah Oil Ass'n v. Cnty. Bd. of Equalization, 853 P.2d 894 (Utah 1993).

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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.”

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