Section 59-2-303 - General duties of county assessor(1)(a) Before May 22 each year, the county assessor shall:(i) ascertain the names of the owners of all property that is subject to taxation by the county;(ii) except as provided in Subsection (2), assess the property to the owner, claimant of record, or occupant in possession or control at midnight on January 1 of the taxable year; and(iii) conduct the review process described in Section 59-2-303.2.(b) No mistake in the name or address of the owner or supposed owner of property renders the assessment invalid.(2) If a conveyance of ownership of the real property was recorded in the office of a county recorder after January 1 but more than 14 calendar days before the day on which the county treasurer mails the tax notice, the county assessor shall assess the property to the new owner.(3) A county assessor shall become fully acquainted with all property in the county assessor's county, as provided in Section 59-2-301.(4) A county assessor in a county of the third, fourth, fifth, or sixth class shall seek assistance from other county assessors or an appraiser contracted in accordance with Section 59-2-703 for the county assessor to meet the requirements of Section 59-2-303.1.Amended by Chapter 263, 2024 General Session ,§ 3, eff. 5/1/2024, retrospectively operative to January 1, 2024.Amended by Chapter 16, 2019 General Session ,§ 2, eff. 3/13/2019(retroactive to 1/1/2019).Amended by Chapter 245, 1993 General Session