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;
(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:
(a)
a rule made in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act;
(b)
a published decision of the commission; or
(c)
an official schedule published by the commission.