Utah Statutes
§ 59-2-1503 — Property tax treatment of transportable factory-built housing units.
Utah § 59-2-1503
JurisdictionUtah
Title 59Revenue and Taxation
Ch. 59-2Property Tax Act
Part 59-2-15Transportable Factory-Built Housing Unit Act
This text of Utah § 59-2-1503 (Property tax treatment of transportable factory-built housing units.) 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. § 59-2-1503 (2026).
Text
Regardless of whether a transportable factory-built housing unit is considered to be real property or personal property under Section 70D-2-401, for purposes of this chapter:
(1)a transportable factory-built housing unit that is located in a transportable factory-built housing unit park:
(1)(a) except as provided in Subsection (1)(b), is considered to be personal property; and
(1)(b) notwithstanding Subsection (1)(a), is considered to be real property if the owner of the transportable factory-built housing unit owns the real property upon which the transportable factory-built housing unit is located; and
(2)a transportable factory-built housing unit that is not located in a transportable factory-built housing unit park:
(2)(a) except as provided in Subsection (2)(b), is considered to b
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Legislative History
Amended by Chapter 72, 2009 General Session
Nearby Sections
15
§ 59-1-1001
Statement of taxpayer rights.§ 59-1-1002
Audit interviews.§ 59-1-1003
Penalty waiver.§ 59-1-1004
Installment payments.§ 59-1-1005
Suits against commission and its employees.§ 59-1-101
Definitions.§ 59-1-103
Income Tax Surplus Restricted Account.§ 59-1-1101
Private collection of tax -- Fee.§ 59-1-1302
Definitions.Cite This Page — Counsel Stack
Bluebook (online)
Utah § 59-2-1503, Counsel Stack Legal Research, https://law.counselstack.com/statute/ut/59-2-1503.