The Box Elder County Commission is the Board of Equalization (BOE or Board) for Box Elder County. The BOE is responsible for adjusting and equalizing the valuation and assessment of the real property and personal property within the County subject to regulation and control by the State Tax Commission as prescribed by law. By law, the Assessor's original assessment is presumptively correct unless proven otherwise.
The Valuation Notice or Truth in Taxation Notice is usually mailed out the last part of July of the current assessment year. Your property value is found under "2015 MARKET VALUE." You can only appeal the total market value for 2015. You cannot appeal just the value of the land or just the value of the improvements (house or other buildings). Please note that the "Board" cannot review or adjust the taxes you pay. The Board only adjusts the valuation of the property.
For 2015 the BOARD OF EQUALIZATION will accept appeals from July 27, 2015 through September 15, 2015. Appeals to the BOE can be filed by email, mail or in person at 01 South Main St, Brigham City, UT 84302
The tax sale is usually held the third Thursday in May.
On the day of the sale, you must register before the sale begins. You must be present to bid. No registrations will be accepted after 10:00 AM. All sales are final, and must be paid in cash or certified funds by 5:00 PM on the day of the sale
The bidding will start at the total amount of taxes, interest, penalties, and administrative costs which are a charge upon the parcel.
Some parcels have an official notice of non-compliance recorded on them. This notice states "please be advised that any further division, subdivision, sell, exchange or transfer of the Parcel may be a violation of Utah State Code and Box Elder County ordinances and punishable as a criminal offense."
Buyers are further advised than any parcel bought at the tax sale that is not in compliance with applicable zoning will have a notice of non-compliance recorded against them when the tax deed is recorded.