Utah Statutes
§ 59-2-203 — Record of assessment of railroads and other companies -- Review by county assessor.
(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.