Who in the County is involved in Property Taxes?
Assessor: Establishes the assessed value and classification for all locally assessed property. Assesses and collects the personal property tax.
Auditor: Calculates the tax rates for all taxing entities in the county. Acts as clerk for the Board of Equalization. Prepares and delivers annual Valuation Notice (also know as the "Truth in Tax Notice") to all property owners.
Board of Equalization: The members of the County Council constitute the Board of Equalization. The "B of E" hears all appeals of assessed value for locally assessed property and rules on the appropriate value. Decisions of the Board of Equalization may be appealed to the State Tax Commission or to a court.
Council: Adopts the County budget, a portion of which is supported by property taxes. Acts as Board of Equalization.
Recorder: Maintains records of property ownership, liens, filings, etc. as well as legal descriptions and related plats of all property in the county.
Tax Commission  : The Utah State Tax Commission hears appeals from the county Boards of Equalization, and certifies the property tax rates calculated by the county auditors. The Tax Commission has oversight over the property tax activities of all the counties, and establishes rules and standards for administration of the Property Tax Act.
Treasurer: Bills and collects all real property taxes, administers statutory tax relief programs, refunds tax overpayments, distributes all taxes collected to local tax entities.
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