Utah Code § 59-2-1333

Errors or omissions -- In assessment book -- Authority to correct
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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.

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