Utah Code 41-1a-207. Vehicles assessed by commission

If the vehicle is assessed by the commission under Section 59-2-201, the commission before issuing a registration shall be satisfied that the:

(1)	property tax or in lieu fee on the vehicle has been paid;

Commission: means the State Tax Commission. See Utah Code 41-1a-102
Lien: A claim against real or personal property in satisfaction of a debt.
Registration: means a document issued by a jurisdiction that allows operation of a vehicle or vessel on the highways or waters of this state for the time period for which the registration is valid and that is evidence of compliance with the registration requirements of the jurisdiction. See Utah Code 41-1a-102
Vehicle: includes a motor vehicle, trailer, semitrailer, off-highway vehicle, camper, park model recreational vehicle, manufactured home, and mobile home. See Utah Code 41-1a-102

(2)	vehicle is exempt from the payment of the tax or in lieu fee; or

(3)	tax or in lieu fee is secured by a lien on real estate or by a bond.

Renumbered and Amended by Chapter 1, 1992 General Session