Utah Code § 59-2-1333
Current with legislation effective through 5/2/2024
An omission, error, defect in form in the assessment roll, or clerical error, when it can be ascertained what was intended, may, with the consent of the county legislative body, be supplied or corrected by the assessor at any time before the sale for delinquent taxes or tax notice charges and after the original assessment or tax notice charge listing was made.
Utah Code § 59-2-1333