Legal Authority and Publications

• Constitution. Includes Article 13, section 2, of the Utah Constitution that specifically applies to Property Tax.
  
  
• Utah Code. References that specifically cite Property Tax topics.
  
  
• Rules. Refers you to the portion of the Utah Tax Commission Internet page that shows all of the rules that apply to Property Tax. You also find other useful references at this location.
  
  
• Publications. Provides updated references to the processes involved in the taxation of business personal, residential, and fee-in-lieu property. We also include details on appeal rights, abatements, deferrals and exemptions.
  
  
• Property Tax Administrative Guide. Provides an historical overview, local and centrally assessed provisions, player responsibilities, legal notice requirements, appeals process details, and descriptions of delinquencies and tax relief.
  
  
• Property Tax Calendar. Shows the yearly cycle of due dates of all the tax assessment and collection processes.
  
  
• Property Writes. A very helpful newsletter from the Property Tax Division.