| (ii) | offers to fly one or more passengers or cargo on the basis of available capacity on a regularly scheduled route. See Utah Code 59-2-102City: includes , depending on population, a metro township as defined in Section 10-3c-102. See Utah Code 68-3-12.5Contract: A legal written agreement that becomes binding when signed.Mobile flight equipment: means tangible personal property that is owned or operated by an air charter service, air contract service, or airline and:| (i) | is capable of flight or is attached to an aircraft that is capable of flight; or |
| (ii) | is contained in an aircraft that is capable of flight if the tangible personal property is intended to be used:| (A) | during multiple flights; |
| (B) | during a takeoff, flight, or landing; and |
| (C) | as a service provided by an air charter service, air contract service, or airline. See Utah Code 59-2-102Personal property: All property that is not real property.Personal property: includes :| (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; |
| (e) | outdoor advertising structures as defined in Section 72-7-502. See Utah Code 59-2-102Property: means property that is subject to assessment and taxation according to its value. See Utah Code 59-2-102Public utility: means :| (i) | the operating property of a railroad, gas corporation, oil or gas transportation or pipeline company, coal slurry pipeline company, electrical corporation, sewerage corporation, or heat corporation where the company performs the service for, or delivers the commodity to, the public generally or companies serving the public generally, or in the case of a gas corporation or an electrical corporation, where the gas or electricity is sold or furnished to any member or consumers within the state for domestic, commercial, or industrial use; and |
| (ii) | the operating property of any entity or person defined under Section 54-2-1 except water corporations. See Utah Code 59-2-102State: when applied to the different parts of the United States, includes a state, district, or territory of the United States. See Utah Code 68-3-12.5Tax area: means a geographic area created by the overlapping boundaries of one or more taxing entities. See Utah Code 59-2-102Town: includes , depending on population, a metro township as defined in Section 10-3c-102. See Utah Code 68-3-12.5 |
| (a) |
| (i) |
Except as provided in Subsection (1)(a)(ii), “designated tax area” means a tax area created by the overlapping boundaries of only the following taxing entities:
|
| (ii) |
“Designated tax area” includes a tax area created by the overlapping boundaries of the taxing entities described in Subsection (1)(a)(i); and:
| (A) |
a city or town if the boundaries of the school district under Subsection (1)(a)(i) and the boundaries of the city or town are identical; or |
| (B) |
a special service district if the boundaries of the school district under Subsection (1)(a)(i) are located entirely within the special service district. |
|
|
| (b) |
“Ground hours” means the total number of hours during the calendar year immediately preceding the January 1 described in Section 59-2-103 that aircraft owned or operated by the following are on the ground:
| (i) |
an air charter service; |
| (ii) |
an air contract service; or |
|
|
| (2) |
Before May 25 of each year, the commission shall apportion to each tax area the total assessment of all of the property the commission assesses as provided in Subsections (2)(a) through (f).
| (a) |
| (i) |
The commission shall apportion the assessments of the property described in Subsection (2)(a)(ii):
| (A) |
to each tax area through which the public utility or company described in Subsection (2)(a)(ii) operates; and |
| (B) |
in proportion to the property’s value in each tax area. |
|
| (ii) |
Subsection (2)(a)(i) applies to property owned by:
| (A) |
a public utility, except for the rolling stock of a public utility; |
| (E) |
an irrigation company. |
|
|
| (b) |
The commission shall apportion the assessments of the rolling stock of a railroad:
| (i) |
to the tax areas through which railroads operate; and |
| (ii) |
in the proportion that the length of the main tracks, sidetracks, passing tracks, switches, and tramways of the railroads in each tax area bears to the total length of the main tracks, sidetracks, passing tracks, switches, and tramways in the state. |
|
| (c) |
The commission shall apportion the assessments of the property of a car company to:
| (i) |
each tax area in which a railroad is operated; and |
| (ii) |
in the proportion that the length of the main tracks, passing tracks, sidetracks, switches, and tramways of all of the railroads in each tax area bears to the total length of the main tracks, passing tracks, sidetracks, switches, and tramways of all of the railroads in the state. |
|
| (d) |
| (i) |
The commission shall apportion the assessments of the property described in Subsection (2)(d)(ii) to each tax area in which the property is located. |
| (ii) |
Subsection (2)(d)(i) applies to the following property:
|
|
| (e) |
| (i) |
The commission shall apportion the assessments of the property described in Subsection (2)(e)(ii) to:
| (A) |
each designated tax area; and |
| (B) |
in the proportion that the ground hours in each designated tax area bear to the total ground hours in the state. |
|
| (ii) |
Subsection (2)(e)(i) applies to the mobile flight equipment owned by an:
| (B) |
air contract service; or |
|
|
| (f) |
| (i) |
The commission shall apportion the assessments of the property described in Subsection (2)(f)(ii) to each tax area in which the property is located as of January 1 of each year. |
| (ii) |
Subsection (2)(f)(i) applies to the real and tangible personal property, other than mobile flight equipment, owned by an:
| (B) |
air contract service; or |
|
|
|
| (3) |
| (a) |
| (i) |
| (A) |
State-assessed commercial vehicles that weigh 12,001 pounds or more shall be taxed at a statewide average rate which is calculated from the overall county average tax rates from the preceding year, exclusive of the property subject to the statewide uniform fee, weighted by lane miles of principal routes in each county. |
|
| (ii) |
State-assessed commercial vehicles that weigh 12,000 pounds or less are subject to the uniform fee provided in Section 59-2-405.1. |
|
| (b) |
The combined revenue from all state-assessed commercial vehicles shall be apportioned to the counties based on:
| (i) |
40% by the percentage of lane miles of principal routes within each county as determined by the commission; and |
| (ii) |
60% by the percentage of total state-assessed vehicles having business situs in each county. |
|
| (c) |
At least quarterly, the commission shall apportion the total taxes paid on state-assessed commercial vehicles to the counties. |
| (d) |
Each county shall apportion its share of the revenues under this Subsection (3) to the taxing entities within its boundaries in the same proportion as the assessments of other:
| (ii) |
tangible personal property; and |
| (iii) |
property assessed by the commission. |
|
|
Amended by Chapter 38, 2020 General Session
|
|
|
