Utah Code § 59-2-301.9 — Assessment of pollution control equipment

(1)
As used in this section, "pollution control equipment" means property that:
(a)
is assessed under Part 3, County Assessment;
(b)
is used:
(i)
to prevent, control, or reduce air or water pollution; and
(ii)
in connection with an establishment described in NAICS subsector 324110 of the 2022 North American Industry Classification System of the federal Executive Office of the President, Office of Management and Budget;
(c)
is purchased to satisfy a requirement of the federal or state government; and
(d)
does not significantly:
(i)
increase the facility's output or capacity;
(ii)
reduce the facility's total operating costs; or
(iii)
extend the useful life of any other property.
(2)
The taxable value of pollution control equipment is calculated by applying the percent good factor against the acquisition cost of the pollution control equipment as follows:
Year After Acquisition Percent Good of Acquisition Cost
First year after acquisition 80%
Second year after acquisition 60%
Third year after acquisition 40%
Fourth year after acquisition 20%
Fifth year or any subsequent year after acquisition 6%
(3)
(a)
A taxpayer owning property assessed under this section may make an appeal relating to the value of the property in accordance with Section 59-2-1005.
(b)
As part of an appeal described in this subsection, a taxpayer may request a deviation from the schedule provided in this section for a specific item of property if use of the schedule does not result in the fair market value of the property, including any relevant installation or assemblage value, at the retail level of trade and on the lien date.
(4)
(a)
A county assessor may deviate from the schedule provided in this section when necessary to reach fair market value.
(b)
When a deviation described in Subsection (4)(a) affects an entire class or type of personal property, the county assessor shall submit to the commission a written report substantiating the deviation with verifiable data.
(c)
A county assessor may not use a schedule other than the schedule provided in this section without prior written consent of the commission.
(d)
If a county assessor deviates from the schedule provided in this section and the taxpayer makes an appeal in accordance with Subsection (3), the county assessor has the burden of proof in the appeal, whether before a county board of equalization, the commission, or a court.