Utah Code 59-2-105. Situs of public utilities, bridges, ferries, and canals
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Terms Used In Utah Code 59-2-105
- Property: means property that is subject to assessment and taxation according to its value. See Utah Code 59-2-102
Public utilities, and bridges and ferries not public utilities, when operated wholly in one county, and electric light lines and similar improvements, canals, ditches, and flumes when separately taxable, shall be listed and assessed in the county in which the property is located.
Enacted by Chapter 4, 1987 General Session