(1)  Each year, the commission shall prepare a record of assessment of the following companies:

Terms Used In Utah Code 59-2-204

  • Contract: A legal written agreement that becomes binding when signed.
  • Person: means :Utah Code 68-3-12.5
  • 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)  public utility companies;

(b)  airlines;

(c)  air charter services; and

(d)  air contract services.

(2)  The record of assessment under Subsection (1) shall include:

(a)  the name of each person engaged in business within the state in a company described in Subsection (1);

(b)  for each company described in Subsection (1), the total value of all of the company’s tangible and intangible properties; and

(c)  any other information as determined by the commission.

(3)  At the request of a county assessor, the commission shall provide to the county assessor:

(a)  the record of assessment described in Subsection (1); and

(b)  the information upon which the assessments and apportionments contained in the record of assessment are made.

Amended by Chapter 71, 1999 General Session