Record of assessment of public utility and air travel companies -- Review by county assessor.

  1. Law
  2. Utah Code
  3. Revenue and Taxation
  4. Property Tax Act
  5. Assessment of Property
  6. Record of assessment of public utility and air travel companies -- Review by county assessor.

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  • (1) Each year, the commission shall prepare a record of assessment of the following companies:
    • (a) public utility companies;
    • (b) airlines;
    • (c) air charter services; and
    • (d) air contract services.
  • (2) The record of assessment under Subsection (1) shall include:
    • (a) the name of each person engaged in business within the state in a company described in Subsection (1);
    • (b) for each company described in Subsection (1), the total value of all of the company's tangible and intangible properties; and
    • (c) any other information as determined by the commission.
  • (3) At the request of a county assessor, the commission shall provide to the county assessor:
    • (a) the record of assessment described in Subsection (1); and
    • (b) the information upon which the assessments and apportionments contained in the record of assessment are made.




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