Utah Code 41-1a-207. Vehicles assessed by commission
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If the vehicle is assessed by the commission under Section
(1) property tax or in lieu fee on the vehicle has been paid;
Terms Used In Utah Code 41-1a-207
- Commission: means the State Tax Commission. See Utah Code 41-1a-102
- Lien: A claim against real or personal property in satisfaction of a debt.
- Property: includes both real and personal property. See Utah Code 68-3-12.5
- Registration: means a document issued by a jurisdiction that allows operation of a vehicle or vessel on the highways or waters of this state for the time period for which the registration is valid and that is evidence of compliance with the registration requirements of the jurisdiction. See Utah Code 41-1a-102
- Vehicle: includes a motor vehicle, trailer, semitrailer, off-highway vehicle, camper, park model recreational vehicle, manufactured home, and mobile home. See Utah Code 41-1a-102
(2) vehicle is exempt from the payment of the tax or in lieu fee; or
(3) tax or in lieu fee is secured by a lien on real estate or by a bond.