Utah Code § 59-2-306.5 — Valuation of personal property of telecommunications service provider -- Reporting information to counties

(1) As used in this section, "program manager" means the same as that term is defined in Section 59-2-1601.
(2) A telecommunications service provider shall provide to the program manager a signed statement setting forth all of the personal property that the telecommunications service provider owns, possesses, manages, or has under the telecommunications service provider's control in the state.
(3) The signed statement:
(a) may be requested by the program manager on or before January 31 of each year;
(b) shall itemize each item of personal property that the telecommunications service provider owns, possesses, manages, or has under the telecommunications service provider's control:
(i) by county and by tax area; and
(ii) for the tax year that began on January 1; and
(c) shall be submitted:
(i) annually on or before March 31; and
(ii) electronically in a form the commission approves.
(4)
(a) Except where an estimate is made in accordance with Subsection 59-2-307(4)(b)(i)(C), the program manager shall value each item of personal property of a telecommunications service provider according to the personal property valuation guides and schedules the commission establishes.
(b)
(i) Between March 31 and May 31 of each year:
(A) the program manager may communicate with a telecommunications service provider to address any inconsistency or error in the filed signed statement; and
(B) the telecommunications service provider may file an amended signed statement with the program manager regarding the items agreed to by the program manager and the telecommunications service provider.
(ii) The communication described in this Subsection (4)(b) is in addition to the audit authority provided by this chapter.
(c) On or before May 31 of each year, the program manager shall:
(i) forward to each county information about the total value of personal property of each telecommunications service provider within the county, by tax area, including a listing of personal property that is exempt; and
(ii) issue a tax notice to each telecommunications service provider listing the tax due to each county, by tax area.
(d) On or before June 30 of each year, a telecommunications service provider shall pay to the county the tax due on the tax notice.
(e) A telecommunications service provider may appeal the valuation of personal property to the county on or before the later of:
(i) July 30 of the year the program manager requests a statement described in Subsection (3)(a); or
(ii) 60 days after mailing of a tax notice.
(5) The program manager shall forward to each county information about the total value of personal property of each telecommunications service provider within the county.
(6) If a signed statement filed in accordance with this section discloses real property, the program manager shall send a copy of the signed statement to the county in which the property is located.