Utah Administrative Code (Current through November 1, 2019) |
R884. Tax Commission, Property Tax |
R884-24P. Property Tax |
R884-24P-37. Separate Values of Land and Improvements Pursuant to Utah Code Ann. Sections 59-2-301 and 59-2-305
Latest version.
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A. 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:
1. owner of the property;
2. property identification number;
3. description and location of the property; and
4. full market value of the property.
B. Real property appraisal records shall show separately the value of the land and the value of any improvements.