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Utah Code — Title 59 (Revenue and Taxation)

Utah Code § 59-2-107

Classes of personal property -- Rulemaking authority

Official textle.utah.gov

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.

Last amended: Amended by Chapter 382, 2008 General Session

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In this chapter (40 sections)
  1. 59-2-102 · Definitions
  2. 59-2-103 · Rate of assessment of property -- Residential property
  3. 59-2-103.5 · Procedures to obtain an exemption for residential property…
  4. 59-2-104 · Situs of property for tax purposes
  5. 59-2-105 · Situs of public utilities, bridges, ferries, and canals
  6. 59-2-107 · Classes of personal property -- Rulemaking authority
  7. 59-2-109 · Burden of proof. (Superseded 1/1/2027)
  8. 59-2-109.1 · Burden of proof for an appeal involving property eligible…
  9. 59-2-110 · Designation of person to receive notice
  10. 59-2-201 · Assessment by commission -- Determination of value of mining…
  11. 59-2-202 · Statement of taxpayer -- Extension of time for filing --…
  12. 59-2-203 · Record of assessment of railroads and other companies --…
  13. 59-2-204 · Record of assessment of public utility and air travel…
  14. 59-2-205 · Record of assessment of mines -- Review by county assessor
  15. 59-2-207 · Statements for mines -- Penalty for failure to file…
  16. 59-2-208 · Duties of commission relative to mines
  17. 59-2-209 · Assessment of improvements, machinery, or structures placed…
  18. 59-2-210 · Collection and enforcement of tax on mines -- Lien -- Tax…
  19. 59-2-211 · Security for tax on uranium and vanadium mining properties
  20. 59-2-213 · Duty to furnish assessment roll to counties
  21. 59-2-214 · Commission to furnish forms for taxpayers' statements
  22. 59-2-215 · Chief executive officer of state agency to furnish lists of…
  23. 59-2-216 · Commission to furnish list of patented lands to county…
  24. 59-2-217 · Property escaping assessment -- Duties of assessing…
  25. 59-2-301 · Assessment by county assessor
  26. 59-2-301.1 · Assessment of property subject to a conservation easement…
  27. 59-2-301.2 · Definitions -- Assessment of property subject to a minimum…
  28. 59-2-301.3 · Definitions -- Assessment of real property subject to a…
  29. 59-2-301.4 · Definition -- Assessment of property after a reduction in…
  30. 59-2-301.5 · Definitions -- Assessment of property if threatened or…
  31. 59-2-301.6 · Definition -- Assessment of property having a diminished…
  32. 59-2-301.7 · Definitions -- Assessment of property used for radioactive…
  33. 59-2-301.8 · Assessment of multi-tenant residential property
  34. 59-2-301.9 · Assessment of pollution control equipment
  35. 59-2-302 · Basis of property taxation for political subdivision
  36. 59-2-303 · General duties of county assessor
  37. 59-2-303.1 · Mandatory cyclical appraisals
  38. 59-2-303.2 · Automatic review of assessed value of review property
  39. 59-2-305 · Listing property in taxing entities
  40. 59-2-305.5 · Boundary actions not effective for purposes of assessment…
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