| (1) |
Each year the commission shall prepare a record of assessment of railroads and rail car companies. The record shall include:
Terms Used In Utah Code 59-2-203- Person: means :Utah Code 68-3-12.5
- Property: means property that is subject to assessment and taxation according to its value. See Utah Code 59-2-102
- State: when applied to the different parts of the United States, includes a state, district, or territory of the United States. See Utah Code 68-3-12.5
| (a) |
the name of the person to whom the property was assessed; |
| (b) |
the number of miles in the state; |
| (c) |
the number of miles in each county; |
| (d) |
the total assessment of that property; and |
| (e) |
the amount of the apportionment of the total assessment to each county. |
|
| (2) |
At least quarterly, the commission shall prepare a record of assessment of state-assessed commercial vehicles. |
| (3) |
The record of the assessment and the information upon which the assessments and apportionments are made are available for review upon request by a county assessor. |
Amended by Chapter 360, 1997 General Session
