Utah Code 59-2-107. Classes of personal property — Rulemaking authority
Current as of: 2023 | Check for updates
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The commission shall make rules:
| (1) | in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act; |
| (a) | every class of property as defined in Subsection (29) that is the subject of ownership and is not real estate or an improvement; |
| (b) | any pipe laid in or affixed to land whether or not the ownership of the pipe is separate from the ownership of the underlying land, even if the pipe meets the definition of an improvement; |
| (c) | bridges and ferries; |
| (d) | livestock; and |
| (e) | outdoor advertising structures as defined in Section 72-7-502. See Utah Code 59-2-102 |
| (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:
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Amended by Chapter 382, 2008 General Session