Utah Code § 59-2-302

Basis of property taxation for political subdivision
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The assessments made by:
(1) the county assessor, as equalized by the county board of equalization and the commission; and
(2) the commission, as apportioned to each county, city, town, school, road, or other district in their
respective counties, are the only basis of property taxation for political subdivisions of the state.

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