Classes of personal property -- Rulemaking authority.
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Law
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Utah Code
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Revenue and Taxation
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Property Tax Act
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General Provisions
- Classes of personal property -- Rulemaking authority.
- (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:
- (a) a rule made in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act;
- (b) a published decision of the commission; or
- (c) an official schedule published by the commission.
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