Utah Code 59-2-208. Duties of commission and county auditors relative to mines
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The duties of the commission and county auditors relative to:
(1) the assessment of mines, mining claims, and mining property;
Terms Used In Utah Code 59-2-208
- Mining: means the process of producing, extracting, leaching, evaporating, or otherwise removing a mineral from a mine. 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) the statements and returns to be made; and
(3) the equalization thereof are the same as those provided for the assessment of public utilities.