Role of Assessor 

"The county assessor shall assess all property located within the county which is not required by law to be assessed by the commission.

-- Utah Code Section 59-2-301

"Prior to May 22 each year, the county assessor shall ascertain the names of the owners of all property . . . and shall assess the property [as of] January 1 in the tax year."

-- Utah Code Section 59-2-303

Real Property 

"All tangible property . . . shall be assessed at a uniform and equal rate in proportion to its fair market value."

-- Utah Constitution, Article XIII, Section 2

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