Utah Code § 59-2-306

Statements by taxpayers -- Power of assessors respecting statements -- Reporting
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information to other counties.
(1)
(a) Except as provided in Subsection (1)(c), the county assessor may request a signed statement
from any person setting forth all the real and personal property assessable by the assessor
that the person owns, possesses, manages, or has under the person's control at 12 noon on
January 1.
(b) A request under Subsection (1)(a) shall include a notice of the procedure under Section

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