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Glossary - A

Abatement: A reduction in taxes granted after qualifying for statutory tax relief such as circuit breaker, indigent, blind, or veteran exemption. You must apply for tax relief each year.  The application must be submitted to the Salt Lake County Treasurer's Office no later than September 1 of the current tax year.

Appraisal:  Is defined as the act or process of developing an opinion of value.  An appraisal involves selective research into appropriate market areas, the assemblage of pertinent date, the use of appropriate analytical techniques, and the application of knowledge, experience, and professional judgement to develop an appropriate solution to an appraisal problem.

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