Utah Code

Utah Code § 59-2-309 (2026)

Property escaping assessment -- Duties of assessing authority -- Property willfully concealed -- Penalties

✓ current as of May 2026

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Any escaped property may be assessed by the original assessing authority at any time as far back as five years prior to the time of discovery, in which case the assessor shall enter the assessments on the tax rolls and follow the procedures established under Part 13, Collection of Taxes.

Any property found to be willfully concealed, removed, transferred, or misrepresented by its owner or agent in order to evade taxation is subject to a penalty equal to the tax on its value, and neither the penalty nor assessment may be reduced or waived by the assessor, county, county Board of Equalization, or the commission, except pursuant to a procedure for the review and approval of waivers adopted by county ordinance, or by administrative rule adopted in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act.

Notes of Decisions

Cited in 9 cases, 1989–2004 · leading case: Cnty. Bd. of Equalization v. State Tax Comm'n Ex Rel. Sunkist Serv. Co., 789 P.2d 291 (Utah 1990).

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Cnty. Bd. of Equalization v. State Tax Comm'n Ex Rel. Sunkist Serv. Co., 789 P.2d 291 (Utah 1990). · cites it 12× “§ 59-5-17 (1974) (presently Utah Code Ann. § 59-2-309 (Supp. 1989)), which authorized counties to collect past taxes where property had escaped assessment.”

First Am. Sav. Bank v. Iron Cnty. (In Re United Constr. & Dev. Co.), 140 B.R. 573 (D. Utah 1992). · cites it 16× “First American’s principal contention is that automatic stay of 11 U.S.C. § 362 (a)(4) precludes creation of a post-petition tax lien for 1986 and 1987.”

Cnty. Bd. of Equalization v. Nupetco Assocs., 779 P.2d 1138 (Utah 1989). · cites it 2× “1989)) provided: Any property discovered by the assessor to have escaped assessment may be assessed at any time as far back as five years prior to the time of discovery, and the assessor shall enter such assessments on the tax rolls in the hands of the county treasurer or…”

In Re West Side Prop. Assocs., 2000 UT 85 (Utah 2000). · cites it 2× “§ 59-2-309(1) (1992). In addition, the assessors are authorized to increase assessments that have been undervalued.”

Kennecott Copper Corp. v. Salt Lake Cnty., 799 P.2d 1156 (Utah 1990). · cites it 2× “The statute now in effect that governs taxation of property which has escaped assessment is Utah Code Ann. § 59-2-309 (1) (Supp.1990), which provides: "Any escaped property may be assessed by the original assessing authority at any time as far back as five years prior to the…”

First Sec. Mortg. Co. v. Salt Lake Cnty., 866 P.2d 1250 (Utah Ct. App. 1993). · cites it 2× “Salt Lake County appeals, asserting that the trial court improperly determined: (1) that the property did not escape assessment, thereby preventing the County from retroactively assessing the additional taxes, and (2) that the Utah Constitution does not mandate retroactive…”

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 (§ 59-2-303, 1987 Property Tax Act), provides that by May 15 of each year, the county assessor must ascertain all property in the county subject to taxation and assess the property to the person owning, claiming, possessing, or controlling the property on January 1 of…”

Action TV v. Cnty. Bd. of Equalization, 986 P.2d 108 (Utah Ct. App. 1999). “§ 59-2-309(1) (1996). Accord id. § 59-2-217 (1996).”

Salt Lake Cnty. Bd. of Equalization v. Tax Comm'n, 106 P.3d 182 (Utah Ct. App. 2004). · cites it 5× “See Utah Code Ann. § 59-2-309 (1) (1995) (requiring that "[aluy escaped *187 property may be assessed by the original assessing authority at any time as far back as five years prior to the time of discovery").”

— Utah Code § 59-2-309(1) — 5 cases

Cnty. Bd. of Equalization v. State Tax Comm'n Ex Rel. Sunkist Serv. Co., 789 P.2d 291 (Utah 1990). “§ 59-5-17 (1974) (presently Utah Code Ann. § 59-2-309 (Supp. 1989)), which authorized counties to collect past taxes where property had escaped assessment.”

In Re West Side Prop. Assocs., 2000 UT 85 (Utah 2000). “§ 59-2-309(1) (1992). In addition, the assessors are authorized to increase assessments that have been undervalued.”

First Am. Sav. Bank v. Iron Cnty. (In Re United Constr. & Dev. Co.), 140 B.R. 573 (D. Utah 1992). “First American’s principal contention is that automatic stay of 11 U.S.C. § 362 (a)(4) precludes creation of a post-petition tax lien for 1986 and 1987.”

Action TV v. Cnty. Bd. of Equalization, 986 P.2d 108 (Utah Ct. App. 1999). “§ 59-2-309(1) (1996). Accord id. § 59-2-217 (1996).”

Salt Lake Cnty. Bd. of Equalization v. Tax Comm'n, 106 P.3d 182 (Utah Ct. App. 2004). “See Utah Code Ann. § 59-2-309 (1) (1995) (requiring that "[aluy escaped *187 property may be assessed by the original assessing authority at any time as far back as five years prior to the time of discovery").”

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