What does the county Assessor’s office do?
• The assessor is required by Utah Law to list and value all property for “ad valorem” (“according to value”) taxation on an assessment roll each year. • The Lien Date or date of value is January 1. This means that what the property looks like on January 1 is how the property is valued for that tax year. For example, if a house is under construction and is 50% complete on January 1, the tax amount would be 50% of the total market value.
