Utah Code 59-2-1103. State lands exemption — Exceptions to exemption
Current as of: 2023 | Check for updates
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(1) | Lands to which title remains in the state, which are held or occupied by any person under a contract of sale or lease from the state, are exempt from taxation. |
(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) | This section does not exempt the taxation of:
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(4) | Any tax levied on the interest of a purchaser of state lands before title passes to the purchaser or assignee shall be collected in the same manner as taxes on personal property. |
(5) | The interest of a purchaser of state lands is subject to sale for delinquent taxes in the same manner as personal property. |
(6) |
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Amended by Chapter 155, 1996 General Session