Utah Administrative Code
Topic - Tax Commission
Title R884 - Property Tax
Rule R884-24P - Property Tax
Section R884-24P-37 - Separate Values of Land and Improvements Pursuant to Utah Code Anns 59-2-301 and 59-2-305
Universal Citation: UT Admin Code R 884-24P-37
Current through Bulletin 2024-18, September 15, 2024
(1) The county assessor shall maintain an appraisal record of all real property subject to assessment by the county. The record shall include the following information:
(a) owner of the property;
(b) property identification number;
(c) description and location of the property;
and
(d) full market value of the
property.
(2)
(a) Except as provided in Subsection (2)(b),
real property appraisal records shall separately show the value of the land and
the value of any improvements.
(b)
The real property appraisal records for a condominium are not required to
separately show the value of the land and the value of any
improvements.
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