Utah Code — Title 59 (Revenue and Taxation)
Utah Code § 59-2-205
Record of assessment of mines -- Review by county assessor
# (1)
Each year the commission shall prepare a record of assessment of mines. The record shall include the following information for all mines subject to assessment by the commission:
# (a)
the owner of the mine;
# (b)
the name and description and location of the mine;
# (c)
the county in which the mine is located;
# (d)
the value of the mine;
# (e)
the value of the machinery;
# (f)
the value of supplies and other personal property;
# (g)
the value of improvements; and
# (h)
the value of machinery, property, and surface improvements having a value separate and independent of the mines or mining claims assessed by the commission, and the names of the owners of the machinery, property, or surface improvements, together with any other information determined by the commission.
# (2)
The record of the assessment and the information upon which the assessments and apportionments are calculated are available for review upon request by a county assessor.
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In this chapter (40 sections)
- 59-2-102 · Definitions
- 59-2-103 · Rate of assessment of property -- Residential property
- 59-2-103.5 · Procedures to obtain an exemption for residential property…
- 59-2-104 · Situs of property for tax purposes
- 59-2-105 · Situs of public utilities, bridges, ferries, and canals
- 59-2-107 · Classes of personal property -- Rulemaking authority
- 59-2-109 · Burden of proof. (Superseded 1/1/2027)
- 59-2-109.1 · Burden of proof for an appeal involving property eligible…
- 59-2-110 · Designation of person to receive notice
- 59-2-201 · Assessment by commission -- Determination of value of mining…
- 59-2-202 · Statement of taxpayer -- Extension of time for filing --…
- 59-2-203 · Record of assessment of railroads and other companies --…
- 59-2-204 · Record of assessment of public utility and air travel…
- 59-2-205 · Record of assessment of mines -- Review by county assessor
- 59-2-207 · Statements for mines -- Penalty for failure to file…
- 59-2-208 · Duties of commission relative to mines
- 59-2-209 · Assessment of improvements, machinery, or structures placed…
- 59-2-210 · Collection and enforcement of tax on mines -- Lien -- Tax…
- 59-2-211 · Security for tax on uranium and vanadium mining properties
- 59-2-213 · Duty to furnish assessment roll to counties
- 59-2-214 · Commission to furnish forms for taxpayers' statements
- 59-2-215 · Chief executive officer of state agency to furnish lists of…
- 59-2-216 · Commission to furnish list of patented lands to county…
- 59-2-217 · Property escaping assessment -- Duties of assessing…
- 59-2-301 · Assessment by county assessor
- 59-2-301.1 · Assessment of property subject to a conservation easement…
- 59-2-301.2 · Definitions -- Assessment of property subject to a minimum…
- 59-2-301.3 · Definitions -- Assessment of real property subject to a…
- 59-2-301.4 · Definition -- Assessment of property after a reduction in…
- 59-2-301.5 · Definitions -- Assessment of property if threatened or…
- 59-2-301.6 · Definition -- Assessment of property having a diminished…
- 59-2-301.7 · Definitions -- Assessment of property used for radioactive…
- 59-2-301.8 · Assessment of multi-tenant residential property
- 59-2-301.9 · Assessment of pollution control equipment
- 59-2-302 · Basis of property taxation for political subdivision
- 59-2-303 · General duties of county assessor
- 59-2-303.1 · Mandatory cyclical appraisals
- 59-2-303.2 · Automatic review of assessed value of review property
- 59-2-305 · Listing property in taxing entities
- 59-2-305.5 · Boundary actions not effective for purposes of assessment…