Utah Code 59-2-107. Classes of personal property — Rulemaking authority

The commission shall make rules:

(1) in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act;

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Personal property: All property that is not real property.
Personal property: includes :
     (28)(a) every class of property as defined in Subsection (29) that is the subject of ownership and is not real estate or an improvement;
     (28)(b) any pipe laid in or affixed to land whether or not the ownership of the pipe is separate from the ownership of the underlying land, even if the pipe meets the definition of an improvement;
     (28)(c) bridges and ferries;
     (28)(d) livestock; and
     (28)(e) outdoor advertising structures as defined in Section 72-7-502. See Utah Code 59-2-102
Property: means property that is subject to assessment and taxation according to its value. See Utah Code 59-2-102

(2) defining classes of items considered to be personal property for purposes of this chapter;

(3) defining items that fall into the classes established under Subsection (2); and

(4) defining any class or item as personal property if the commission defined that class or item as personal property prior to January 1, 2004, by:

(4)(a) a rule made in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act;

(4)(b) a published decision of the commission; or

(4)(c) an official schedule published by the commission.