Utah Statutes
§ 59-2-203 — Record of assessment of railroads and other companies -- Review by county assessor.
Utah § 59-2-203
JurisdictionUtah
Title 59Revenue and Taxation
Ch. 59-2Property Tax Act
Part 59-2-2Assessment of Property
This text of Utah § 59-2-203 (Record of assessment of railroads and other companies -- Review by county assessor.) 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. § 59-2-203 (2026).
Text
(1)Each year the commission shall prepare a record of assessment of railroads and rail car companies. The record shall include:
(1)(a) the name of the person to whom the property was assessed;
(1)(b) the number of miles in the state;
(1)(c) the number of miles in each county;
(1)(d) the total assessment of that property; and
(1)(e) the amount of the apportionment of the total assessment to each county.
(2)At least quarterly, the commission shall prepare a record of assessment of state-assessed commercial vehicles.
(3)The record of the assessment and the information upon which the assessments and apportionments are made are available for review upon request by a county assessor.
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Related
Union Pacific Railroad v. Utah State Tax Commission
(D. Utah, 2020)
Legislative History
Amended by Chapter 360, 1997 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 § 59-2-203, Counsel Stack Legal Research, https://law.counselstack.com/statute/ut/59-2-203.