59-2-401 - Assessment of transitory personal property. - Utah Statutes

59-2-401. Assessment of transitory personal property.
If any taxable personal property is brought into a county from another county of this stateat any time after January 1, and the property has not been assessed for that year, it shall be listedand assessed the same as if it had been in the county at the time of the regular assessment. Thecounty assessor shall enter the assessment on the tax rolls in the hands of the county treasurer orelsewhere, and if made after the assessment book has been delivered to the county treasurer, theassessment shall be reported by the assessor to the county auditor, and the auditor shall charge theassessor with the taxes on the property. The assessor shall notify the person assessed andimmediately proceed to secure or collect the taxes as provided under Part 13 of this chapter.

Enacted by Chapter 4, 1987 General Session