Utah Code § 59-2-203 — Record of assessment of railroads and other companies -- Review by county assessor

(1)
Each year the commission shall prepare a record of assessment of railroads and rail car companies. The record shall include:
(a)
the name of the person to whom the property was assessed;
(b)
the number of miles in the state;
(c)
the number of miles in each county;
(d)
the total assessment of that property; and
(e)
the amount of the apportionment of the total assessment to each county.
(2)
At least quarterly, the commission shall prepare a record of assessment of state-assessed commercial vehicles.
(3)
The record of the assessment and the information upon which the assessments and apportionments are made are available for review upon request by a county assessor.