The functions of the Board have assumed by the Utah State Tax Commission. The Utah State Constitution originally provided for the a State Board of Equalization. The composition was the "Governor, State Auditor, State Treasurer, Secretary of State and Attorney-General; also, in each county of this State, a County Board of Equalization, consisting of the Board of County Commissioners of said county." It's constitutional duty was "to adjust and equalize the valuation of the real and personal property among the several counties of the State. The duty of the County Board of Equalization shall be to adjust the equalize the valuation of the real and personal property within their respective counties. Each Board shall also perform such other duties as may be prescribed by law." (
Art. XIII, Sec. 11)
Counties now assess taxes through County Boards of Equalization. As needed, the Utah State Tax Commission convenes in the capacity as the State Board of Equalization for centrally- assessed
properties.
See
Utah Administrative Rule R861-1A-9 State Board of Equalization Procedures Pursuant to Utah Code Ann. Sections 59-
2-212, 59-2-1004, and 59-2-1006" which provides rules for the Utah State Tax Commission sitting as the State Board of Equalization in discharge of the equalization responsibilities given it by law.