Terms Used In Utah Code > Title 59 > Chapter 2 > Part 1 - General Provisions

• 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
• 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.
• Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
• Attachment: A procedure by which a person's property is seized to pay judgments levied by the court.
• Base parcel: means a parcel of property that was legally:
       (8)(a) subdivided into two or more lots, parcels, or other divisions of land; or
       (8)(b)

            (8)(b)(i) combined with one or more other parcels of property; and

            (8)(b)(ii) subdivided into two or more lots, parcels, or other divisions of land. See Utah Code 59-2-102
• Certified revenue levy: means a property tax levy that provides an amount of ad valorem property tax revenue equal to the sum of:
            (9)(a)(i) the amount of ad valorem property tax revenue to be generated statewide in the previous year from imposing a multicounty assessing and collecting levy, as specified in Section 59-2-1602; and
            (9)(a)(ii) the product of:

                 (9)(a)(ii)(A) eligible new growth, as defined in Section 59-2-924; and

                 (9)(a)(ii)(B) the multicounty assessing and collecting levy certified by the commission for the previous year. 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.
• Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
• County legislative body: means :
       (8)(a) the county commission, in the county commission or expanded county commission form of government established under Title 17, Chapter 52a, Changing Forms of County Government;
       (8)(b) the county council, in the county executive-council optional form of government authorized by Section 17-52a-203; and
       (8)(c) the county council, in the council-manager optional form of government authorized by Section 17-52a-204. See Utah Code 68-3-12.5
• Equal: means , with respect to biological sex, of the same value. See Utah Code 68-3-12.5
• Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
• Fair market value: means the amount at which property would change hands between a willing buyer and a willing seller, neither being under any compulsion to buy or sell and both having reasonable knowledge of the relevant facts. See Utah Code 59-2-102
• Fair market value: The price at which an asset would change hands in a transaction between a willing, informed buyer and a willing, informed seller.
• Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
• Goodwill: means :
            (16)(a)(i) acquired goodwill that is reported as goodwill on the books and records that a taxpayer maintains for financial reporting purposes; or
            (16)(a)(ii) the ability of a business to:

                 (16)(a)(ii)(A) generate income that exceeds a normal rate of return on assets and that results from a factor described in Subsection (16)(b); or

                 (16)(a)(ii)(B) obtain an economic or competitive advantage resulting from a factor described in Subsection (16)(b). See Utah Code 59-2-102
• Improvement: includes :
            (18)(b)(i) an accessory to an item described in Subsection (18)(a) if the accessory is:

                 (18)(b)(i)(A) essential to the operation of the item described in Subsection (18)(a); and

                 (18)(b)(i)(B) installed solely to serve the operation of the item described in Subsection (18)(a); and
            (18)(b)(ii) an item described in Subsection (18)(a) that is temporarily detached from the land for repairs and remains located on the land. See Utah Code 59-2-102
• Intangible property: Property that has no intrinsic value, but is merely the evidence of value such as stock certificates, bonds, and promissory notes.
• Intangible property: means :
       (19)(a) property that is capable of private ownership separate from tangible property, including:

            (19)(a)(i) money;

            (19)(a)(ii) credits;

            (19)(a)(iii) bonds;

            (19)(a)(iv) stocks;

            (19)(a)(v) representative property;

            (19)(a)(vi) franchises;

            (19)(a)(vii) licenses;

            (19)(a)(viii) trade names;

            (19)(a)(ix) copyrights; and

            (19)(a)(x) patents;
       (19)(b) a low-income housing tax credit;
       (19)(c) goodwill; or
       (19)(d) a clean or renewable energy tax credit or incentive, including:

            (19)(d)(i) a federal renewable energy production tax credit under Section 45, Internal Revenue Code;

            (19)(d)(ii) a federal energy credit for qualified renewable electricity production facilities under Section 48, Internal Revenue Code;

            (19)(d)(iii) a federal grant for a renewable energy property under American Recovery and Reinvestment Act of 2009, Pub. See Utah Code 59-2-102
• Land: includes :
       (18)(a) land;
       (18)(b) a tenement;
       (18)(c) a hereditament;
       (18)(d) a water right;
       (18)(e) a possessory right; and
       (18)(f) a claim. See Utah Code 68-3-12.5
• Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). ^{Source: OCC}
• Livestock: means :
       (20)(a) a domestic animal;
       (20)(b) a fish;
       (20)(c) a fur-bearing animal;
       (20)(d) a honeybee; or
       (20)(e) poultry. See Utah Code 59-2-102
• Low-income housing tax credit: means :
       (21)(a) a federal low-income housing tax credit under Section 42, Internal Revenue Code; or
       (21)(b) a low-income housing tax credit under Section 59-7-607 or Section 59-10-1010. See Utah Code 59-2-102
• Mine: means a natural deposit of either metalliferous or nonmetalliferous valuable mineral. See Utah Code 59-2-102
• Part-year residential property: means property that is not residential property on January 1 of a calendar year but becomes residential property after January 1 of the calendar year. See Utah Code 59-2-102
• 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: 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
• Personal property: All property that is not real property.
• Process: means a writ or summons issued in the course of a judicial proceeding. See Utah Code 68-3-12.5
• Property: means property that is subject to assessment and taxation according to its value. See Utah Code 59-2-102
• qualifying exempt primary residential rental personal property: means household furnishings, furniture, and equipment that:
            (31)(a)(i) are used exclusively within a dwelling unit that is the primary residence of a tenant;
            (31)(a)(ii) are owned by the owner of the dwelling unit that is the primary residence of a tenant; and
            (31)(a)(iii) after applying the residential exemption described in Section 59-2-103, are exempt from taxation under this chapter in accordance with Subsection 59-2-1115(2). See Utah Code 59-2-102
• real property: includes :
       (32)(a) the possession of, claim to, ownership of, or right to the possession of land;
       (32)(b) all mines, minerals, and quarries in and under the land, all timber belonging to individuals or corporations growing or being on the lands of this state or the United States, and all rights and privileges appertaining to these; and
       (32)(c) improvements. See Utah Code 59-2-102
• Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
• Residential property: includes :
            (34)(b)(i) except as provided in Subsection (34)(b)(ii), includes household furnishings, furniture, and equipment if the household furnishings, furniture, and equipment are:

                 (34)(b)(i)(A) used exclusively within a dwelling unit that is the primary residence of a tenant; and

                 (34)(b)(i)(B) owned by the owner of the dwelling unit that is the primary residence of a tenant; and
            (34)(b)(ii) if the county assessor determines that the property will be used for residential purposes as a primary residence:

                 (34)(b)(ii)(A) property under construction; or

                 (34)(b)(ii)(B) unoccupied property. 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
• Taxable value: means fair market value less any applicable reduction allowed for residential property under Section 59-2-103. See Utah Code 59-2-102
• Taxing entity: means any county, city, town, school district, special taxing district, special district under Title 17B, Limited Purpose Local Government Entities - Special Districts, or other political subdivision of the state with the authority to levy a tax on property. See Utah Code 59-2-102
• Telecommunications service provider: means the same as that term is defined in Section 59-12-102. 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
• United States: includes each state, district, and territory of the United States of America. See Utah Code 68-3-12.5
• Utah Code: means the 1953 recodification of the Utah Code, as amended, unless the text expressly references a portion of the 1953 recodification of the Utah Code as it existed:
       (42)(a) on the day on which the 1953 recodification of the Utah Code was enacted; or
       (42)(b)

            (42)(b)(i) after the day described in Subsection (42)(a); and

            (42)(b)(ii) before the most recent amendment to the referenced portion of the 1953 recodification of the Utah Code. See Utah Code 68-3-12.5