Current through the 2024 Fourth Special Session
Section 59-2-802 - Statement of commission transmitted to county auditors - Contents of statement - Duties of auditors - Change of assessment prohibited(1) The commission shall, before June 8, annually transmit to the county auditor of each county to which an apportionment has been made a statement showing: (a) the property assessed;(b) the value of the property, as fixed and apportioned to the tax areas; and(c) the aggregate amount of taxable value placed in dispute in accordance with Section 59-2-1007.(2) The county auditor shall enter the: (a) statement on the county assessment roll or book; and(b) amount of the assessment apportioned to the county in the column of the assessment book or roll which shows for the county the total taxable value of all property.(3) A county board of equalization may not change any assessment fixed by the commission.Amended by Chapter 139, 2015 General Session ,§ 2, eff. 1/1/2016.Amended by Chapter 309, 1997 General Session