Utah Code § 59-2-204 — Record of assessment of public utility and air travel companies -- Review by county assessor

(1) Each year, the commission shall prepare a record of assessment of the following companies:
(a) public utility companies;
(b) airlines;
(c) air charter services; and
(d) air contract services.
(2) The record of assessment under Subsection (1) shall include:
(a) the name of each person engaged in business within the state in a company described in Subsection (1);
(b) for each company described in Subsection (1), the total value of all of the company's tangible properties subject to assessment by the commission; and
(c) any other information as determined by the commission.
(3) At the request of a county assessor, the commission shall provide to the county assessor:
(a) the record of assessment described in Subsection (1); and
(b) the information upon which the assessments and apportionments contained in the record of assessment are made.