Terms Used In Utah Code 59-2-801

• 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
• Air contract service: means an air carrier operation available only to customers that engage the services of the carrier through a contractual agreement and excess capacity on any trip and is not available to the public at large. See Utah Code 59-2-102
• Aircraft: means the same as that term is defined in Section 72-10-102. 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
• City: includes , depending on population, a metro township as defined in Section 10-3c-102. See Utah Code 68-3-12.5
• Contract: A legal written agreement that becomes binding when signed.
• Mining: means the process of producing, extracting, leaching, evaporating, or otherwise removing a mineral from a mine. See Utah Code 59-2-102
• Mobile flight equipment: means tangible personal property that is owned or operated by an air charter service, air contract service, or airline and:
            (25)(a)(i) is capable of flight or is attached to an aircraft that is capable of flight; or
            (25)(a)(ii) is contained in an aircraft that is capable of flight if the tangible personal property is intended to be used:

                 (25)(a)(ii)(A) during multiple flights;

                 (25)(a)(ii)(B) during a takeoff, flight, or landing; and

                 (25)(a)(ii)(C) as a service provided by an air charter service, air contract service, or airline. See Utah Code 59-2-102
• 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
• Tax area: means a geographic area created by the overlapping boundaries of one or more taxing entities. See Utah Code 59-2-102
• Town: includes , depending on population, a metro township as defined in Section 10-3c-102. See Utah Code 68-3-12.5