59-2-302 - Basis of property taxation for political subdivision. - Utah Statutes

59-2-302. Basis of property taxation for political subdivision.
The assessments made by:
(1) the county assessor, as equalized by the county board of equalization and thecommission; and
(2) the commission, as apportioned to each county, city, town, school, road, or otherdistrict in their respective counties, are the only basis of property taxation for politicalsubdivisions of the state.

Amended by Chapter 360, 1997 General Session