UT · constitutions
Utah Const. art. XIII, § 7
County boards of equalization
(1) In each county, there shall be a county board of equalization consisting of elected county officials as provided by statute.
(2) Each county board of equalization shall adjust and equalize the valuation and assessment of the real and personal property within its county, subject to the State Tax Commission's regulation and control as provided by law.
(3) The county boards of equalization shall have other powers as may be provided by statute.
(4) Notwithstanding the powers granted to the State Tax Commission in this Constitution, the Legislature may by statute authorize any court established under Article VIII to adjudicate, review, reconsider, or redetermine any matter decided by a county board of equalization relating to revenue and taxation.
Provenance
- Source
- le.utah.gov
- Retrieved
- 2026-09-25
- Edition
- 2026-09-25
- Content hash
b5e21ec762ed3d7aefc81182c345fb319ac41c349f94e3eca8cb54a88b85badc
The link goes to the issuing authority’s own document — the one we read to produce this record. Where a source publishes whole titles rather than sections, your browser may need a moment to jump to the provision.
Unofficial copy of government-published law, reproduced from official sources with full provenance. Not an official publication; verify against official sources before relying on it in a filing. Records in the 'guidance' corpus, and only that corpus, are sub-regulatory (interpretive guidelines, survey procedures) and are not binding law. Validity bounds follow each jurisdiction's declared temporalBasis.