Utah § 59-2-107 Classes of personal property -- Rulemaking authority.

Utah Statutes

§ 59-2-107 — Classes of personal property -- Rulemaking authority.

Utah § 59-2-107

Title 59Revenue and Taxation

Ch. 59-2Property Tax Act

Part 59-2-1General Provisions

This text of Utah § 59-2-107 (Classes of personal property -- Rulemaking authority.) 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. § 59-2-107 (2026).

Text

The commission shall make rules:

(1)in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act;

(2)defining classes of items considered to be personal property for purposes of this chapter;

(3)defining items that fall into the classes established under Subsection (2); and

(4)defining any class or item as personal property if the commission defined that class or item as personal property prior to January 1, 2004, by:

(4)(a) a rule made in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act;

(4)(b) a published decision of the commission; or

(4)(c) an official schedule published by the commission.

Free access — add to your briefcase to read the full text and ask questions with AI

The commission shall make rules:
(1) in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act;
(2) defining classes of items considered to be personal property for purposes of this chapter;
(3) defining items that fall into the classes established under Subsection (2); and
(4) defining any class or item as personal property if the commission defined that class or item as personal property prior to January 1, 2004, by:

(4)(a) a rule made in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act;
(4)(b) a published decision of the commission; or
(4)(c) an official schedule published by the commission.