R884-24P-37. Separate Values of Land and Improvements Pursuant to Utah Code Ann. Sections 59-2-301 and 59-2-305  


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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.