Utah Code 59-2-203. Record of assessment of railroads and other companies — Review by county assessor
Current as of: 2024 | Check for updates
|
Other versions
(1) Each year the commission shall prepare a record of assessment of railroads and rail car companies. The record shall include:
Terms Used In Utah Code 59-2-203
- Person: means :(24)(a) an individual;(24)(b) an association;(24)(c) an institution;(24)(d) a corporation;(24)(e) a company;(24)(f) a trust;(24)(g) a limited liability company;(24)(h) a partnership;(24)(i) a political subdivision;(24)(j) a government office, department, division, bureau, or other body of government; and(24)(k) any other organization or entity. See Utah Code 68-3-12.5
- Property: means property that is subject to assessment and taxation according to its value. See Utah Code 59-2-102
- State: when applied to the different parts of the United States, includes a state, district, or territory of the United States. See Utah Code 68-3-12.5
(1)(a) the name of the person to whom the property was assessed;(1)(b) the number of miles in the state;(1)(c) the number of miles in each county;(1)(d) the total assessment of that property; and(1)(e) the amount of the apportionment of the total assessment to each county.
(2) At least quarterly, the commission shall prepare a record of assessment of state-assessed commercial vehicles.
(3) The record of the assessment and the information upon which the assessments and apportionments are made are available for review upon request by a county assessor.