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Emery County assessor explains valuation process; urges residents to verify records before Sept. 15 appeals deadline
Summary
Assessor Chris Bell told the county commission that valuations are based on prior-year sales and mass-appraisal methods, that counties use the state's PUMA system, and that property owners must file appeals by Sept. 15. Bell illustrated disparities between recent sales and assessor values for sample vacant‑land parcels and described required five-year reviews and site visits.
Emery County Assessor Chris Bell presented an overview of the county’s property valuation process at the county commission meeting on Aug. 5 and answered commissioners’ questions about how values are set and how residents may appeal them.
Bell began with a state-produced video that summarized the duties of a county assessor and then explained local practice: values are set using only sales that occur in Emery County, not markets elsewhere in the state; the county performs mass appraisals using characteristics such as exterior square footage, number of bathrooms, exterior materials and lot size; and the office conducts site visits for new…
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