General Provisions

  1. Law
  2. Utah Code
  3. Revenue and Taxation
  4. Property Tax Act
  5. General Provisions

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Section
101

Short title.

Section
102

Definitions.

Section
103

Rate of assessment of property -- Residential property.

Section
103.5

Procedures to obtain an exemption for residential property -- Procedure if property owner or property no longer qualifies to receive a residential exemption.

Section
104

Situs of property for tax purposes.

Section
105

Situs of public utilities, bridges, ferries, and canals.

Section
107

Classes of personal property -- Rulemaking authority.

Section
108

Election for assessment and taxation of noncapitalized personal property according to a schedule.

Section
109

Burden of proof.

Section
110

Designation of person to receive notice.