Utah Statutes

§ 59-2-105 — Situs of public utilities, bridges, ferries, and canals.

Utah § 59-2-105
JurisdictionUtah
Title 59Revenue and Taxation
Ch. 59-2Property Tax Act
Part 59-2-1General Provisions

This text of Utah § 59-2-105 (Situs of public utilities, bridges, ferries, and canals.) is published on Counsel Stack Legal Research, covering Utah primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Utah Code Ann. § 59-2-105 (2026).

Text

Public utilities, and bridges and ferries not public utilities, when operated wholly in one county, and electric light lines and similar improvements, canals, ditches, and flumes when separately taxable, shall be listed and assessed in the county in which the property is located.

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Legislative History

Enacted by Chapter 4, 1987 General Session

Nearby Sections

15
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Bluebook (online)
Utah § 59-2-105, Counsel Stack Legal Research, https://law.counselstack.com/statute/ut/59-2-105.