Utah Code » Title 76, Chapter 8 — Offenses Against the Administration of Government; part 76-8-4 — Offenses Against Public Property
Utah Code

Utah Code § 76-8-407 (2026)

Refusing to give accurate tax assessment information

✓ laws through the 2026 General Session (checked Sept. 2026)
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Terms defined in Sections 76-1-101.5 and 76-8-101 apply to this section.
An actor commits refusing to give accurate tax assessment information if the actor:
unlawfully refuses, upon demand, to give to a county assessor or deputy county assessor a list of the actor's property subject to taxation, or to swear to such list; or
gives a false name, or fraudulently refuses to give the actor's true name when demanded by the county assessor or deputy county assessor in the discharge of the assessor's official duties.
A violation of Subsection (2) is a class B misdemeanor.

Amended by Chapter 96, 2024 General Session

Notes of Decisions
Cited in 1 case, 2016–2016 · leading case: State v. Saenz, 2016 UT App 95, 373 P.3d 220.
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State v. Saenz, 2016 UT App 95, 373 P.3d 220. · cites it 6× “See Utah Code Ann. § 76-8-407 (2) (LexisNexis 2012).”
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