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Terms Used In Utah Code 59-2-202

  • Air charter service: means an air carrier operation that requires the customer to hire an entire aircraft rather than book passage in whatever capacity is available on a scheduled trip. See Utah Code 59-2-102
  • airline: means an air carrier that:
              (6)(a)(i) operates:
                   (6)(a)(i)(A) on an interstate route; and
                   (6)(a)(i)(B) on a scheduled basis; and
              (6)(a)(ii) offers to fly one or more passengers or cargo on the basis of available capacity on a regularly scheduled route. See Utah Code 59-2-102
  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • Contract: A legal written agreement that becomes binding when signed.
  • Equal: means , with respect to biological sex, of the same value. See Utah Code 68-3-12.5
  • 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
  • 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
  • Public utility: means :
              (30)(a)(i) the operating property of a railroad, gas corporation, oil or gas transportation or pipeline company, coal slurry pipeline company, electrical corporation, sewerage corporation, or heat corporation where the company performs the service for, or delivers the commodity to, the public generally or companies serving the public generally, or in the case of a gas corporation or an electrical corporation, where the gas or electricity is sold or furnished to any member or consumers within the state for domestic, commercial, or industrial use; and
              (30)(a)(ii) the operating property of any entity or person defined under Section 54-2-1 except water corporations. 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) A person, or an officer or agent of that person, owning or operating property described in Subsection (1)(b) shall, on or before March 1 of each year, file with the commission a statement:

          (1)(a)(i) signed and sworn to by the person, officer, or agent;
          (1)(a)(ii) showing in detail all real property and tangible personal property located in the state that the person owns or operates;
          (1)(a)(iii) containing the number of miles of taxable tangible personal property in each county:

               (1)(a)(iii)(A) that the person owns or operates; and
               (1)(a)(iii)(B) as valued on January 1 of the year for which the person, officer, or agent is furnishing the statement; and
          (1)(a)(iv) containing any other information the commission requires.
     (1)(b) Subsection (1)(a) applies to:

          (1)(b)(i) the following property located in the state:

               (1)(b)(i)(A) a public utility;
               (1)(b)(i)(B) an airline;
               (1)(b)(i)(C) an air charter service; or
               (1)(b)(i)(D) an air contract service; or
          (1)(b)(ii) the following property located in more than one county in the state:

               (1)(b)(ii)(A) a pipeline company;
               (1)(b)(ii)(B) a power company;
               (1)(b)(ii)(C) a canal company;
               (1)(b)(ii)(D) an irrigation company; or
               (1)(b)(ii)(E) a telephone company.
     (1)(c)

          (1)(c)(i) The commission may allow an extension for filing the statement under Subsection (1)(a) for a time period not exceeding 30 days, unless the commission determines that extraordinary circumstances require a longer period of extension.
          (1)(c)(ii) The commission shall grant a person, or an officer or agent of that person, an extension for filing the statement under Subsection (1)(a) for a time period not exceeding 15 days if:

               (1)(c)(ii)(A) a federal regulatory agency requires the taxpayer to file a statement that contains the same information as the statement under Subsection (1)(a); and
               (1)(c)(ii)(B) the person, or an officer or agent of that person, requests the commission to grant the extension.
(2) The commission shall assess and list the property described in Subsection (1)(b) using the best information obtainable by the commission if a person, or an officer or agent of that person, fails to file the statement required under Subsection (1)(a) on or before the later of:

     (2)(a) March 1; or
     (2)(b) if the commission allows an extension under Subsection (1)(c) for filing the statement, the day after the last day of the extension period.
(3)

     (3)(a) Except as provided in Subsection (3)(c), the commission shall assess a person a penalty as provided in Subsection (3)(b), if the person, or an officer or agent of that person, fails to file:

          (3)(a)(i) the statement required under Subsection (1)(a) on or before the later of:

               (3)(a)(i)(A) March 1; or
               (3)(a)(i)(B) if the commission allows an extension under Subsection (1)(c) for filing the statement, the day after the last day of the extension period; or
          (3)(a)(ii) any other information the commission determines to be necessary to:

               (3)(a)(ii)(A) establish valuations for assessment purposes; or
               (3)(a)(ii)(B) apportion an assessment.
     (3)(b) The penalty described in Subsection (3)(a) is an amount equal to the greater of:

          (3)(b)(i) 10% of the person’s estimated tax liability under this chapter for the current calendar year not to exceed $50,000; or
          (3)(b)(ii) $100.
     (3)(c)

          (3)(c)(i) Notwithstanding Subsections (3)(a) and (4), the commission may waive, reduce, or compromise a penalty imposed under this section if the commission finds there are reasonable grounds for the waiver, reduction, or compromise.
          (3)(c)(ii) If the commission waives, reduces, or compromises a penalty under Subsection (3)(c)(i), the commission shall make a record of the grounds for waiving, reducing, or compromising the penalty.
(4) The county treasurer shall collect the penalty imposed under Subsection (3) as provided in Section 59-2-1308.
(5) A person subject to a penalty under Subsection (3) may appeal the penalty according to procedures and requirements of Title 63G, Chapter 4, Administrative Procedures Act.

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