59-2-308.
191 words·~1 min read·
/ut/title-59/chapter-2/59-2-308A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Effective 1/1/2026
59-2-308. Assessment in name of representative -- Assessment of property of decedents -- Assessment of property in litigation -- Assessment of personal property valued by program manager.
(1)If a person is assessed as agent, trustee, bailee, guardian, executor, or administrator, a county shall:
(a)add the representative designation to the name; and
(b)enter the assessment separately from the individual assessment.
(2)A county may assess the undistributed or unpartitioned property of a deceased individual to an heir, guardian, executor, or administrator, and the payment of taxes binds all the parties in interest.
(3)Property in litigation, which is in the possession of a court or receiver, shall be assessed to the court clerk or receiver, and the taxes shall be paid under the direction of the court.
(4)A county shall add the valuation the program manager, as that term is defined in Section 59-2-1601 , gives to personal property of a telecommunications service provider to the valuation of any real property of the telecommunications service provider within the county before making an assessment in accordance with this part.
Amended by Chapter 274 , 2026 General Session